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Commission Recommendation of 30 May 2001 on the recognition, measurement and disclosure of environmental issues in the annual accounts and annual reports of companies

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Summary

This recommendation is limited to information provided in the annual and consolidated accounts and in the annual reports and consolidated annual reports of companies with regard to environmental issues. It does not deal with special purpose reporting, such as environmental reports, except where it is considered appropriate to relate annual accounts, annual reports and separate environmental reports with a view to making their information content consistent.

Thumbnail image for This recommendation is limited to information provided in the annual and consolidated accounts and in the annual reports and consolidated annual reports of companies with regard to environmental issues. It does not deal with special purpose reporting, such as environmental reports, except where it is considered appropriate to relate annual accounts, annual reports and separate environmental reports with a view to making their information content consistent.
Issuer

European Union (EU)

Year

2001

Region

International

Issuer (type)

European Commission (Region)

Policy Type

Disclosure

Geographical scope

Regional

Mandatory or voluntary

Mandatory


Main industries targeted
  • Professional, Scientific, & Technical Services
  • Finance & Insurance
  • Administrative, Support, Waste Management
  • Manufacturing
Restrictiveness

Moderate

Sustainable Development Goals (SDGs)
  • SDG 8: Decent Work and Economic Growth
  • SDG 12: Responsible Consumption and Production
  • SDG 13: Climate Action
  • SDG 15: Life on Land

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