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Disclaimer: This is an unofficial English version. The Danish version is the official version. Implementation in Denmark of EU directive 2014/95/EU on the disclosure of non-financial information The Danish Financial Statements Act concerning CSR reporting On 16th December 2008 the Danish parliament adopted Act amending the Danish Financial Statement Act (Accounting for CSR in large businesses) including around 1,100 large undertakings (cf. ). The businesses that are covered by the statutory requirement have to state: 1. The business' CSR policies, including any standards, guidelines or principles for CSR used.
2 Below is an English translation of the part of the proposed Bill that concerns the implementation of Directive 2014/95/EU on the disclosure of non-financial information, containing the following
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