Non-financial reporting – Danish reporting rules

Source: Ethical Corporation, 11 March 2009

Companies and investment analysts are divided on the benefits of integrating non-financial information into annual reports.
When the Danish government passed legislation in December requiring the country’s largest 1,100 companies to include information on corporate social responsibility in their annual reports, many championing the responsible business cause will have been pleased.
However, while the Danish move may put corporate social responsibility reporting on a new footing, the issue of mandatory reporting, and specifically the idea of incorporating non-financial information within annual financial reports, is more nuanced than at first appears.

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