Årsregnskabsloven
The Danish Annual Accounts Act § 99a is the Danish implementation of the EU requirements on sustainability reporting.
What do I need to know?
Årsregnskabsloven' or the yearly financial report regulation is, as the name suggests, the Danish legal framework for financial and other yearly reports. Årsregnskabsloven is also the Danish implementation of the EU Non-Financial Reporting Directive (NFRD) that establishes the framework around which non-financial elements and information shall be disclosed by large companies with more than 500 employees.The implementation is written into § 99a.
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