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Name of Resource | 1. The Danish Financial Statements Act |
Type | Legislation |
Country / jurisdiction | Denmark |
Enacting authority | Government of Denmark |
Entry into force / date of approval | 1 January 2009 |
Description | Since 2009, the Financial Statements Act, cf. Section 99a, has required approximately 1,100 of the largest Danish companies and all state-owned limited liability companies to report on Corporate Social Responsibility (CSR) in their annual reports. The regulation was revised in 2015 to implement Directive 2014/95/EU as regards to disclosure of non-financial information by certain large undertakings and groups (the CSR Directive). |
Availability | DAN: https://www.retsinformation.dk/Forms/R0710.aspx?id=209390#ide22fd45a-cfda-4397-a673-d2f40ceb82af |
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