The legislation of environmental disclosures in three Nordic countries—a comparison

Siv Nyquist

Business Strategy and the Environment, 2003, vol. 12, issue 1, 12-25

Abstract: This paper compares the legislation in Denmark, Norway and Sweden concerning what kind of environmental information firms must disclose. These three Nordic countries have great similarities regarding accounting legislation and standards. However, Denmark has chosen a different way to force firms to disclose their environmental performance compared with Norway and Sweden. Danish firms must deliver separate ‘green accounts’, while Norwegian and Swedish firms are bound to report on environmental issues in the administrative report. The Norwegian and Swedish firms' information mainly addresses the financial consequences of environmental impact and the Norwegian legislation is also found to be more extensive than the Swedish legislation. The information from the Danish firms addresses society in general. The comparison indicates some interesting topics for further analysis, e.g. how the extensive demands in Norway for information about products' impacts when discharged may be fulfilled. As a background for this comparison, an outline of the discussions about voluntary versus regulated environmental information is given as well as an overview of some international standards and recommendations concerning firms' environmental disclosures. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment.

Date: 2003
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (18)

Downloads: (external link)
https://doi.org/10.1002/bse.344

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:bstrat:v:12:y:2003:i:1:p:12-25

Ordering information: This journal article can be ordered from
http://onlinelibrary ... 1002/(ISSN)1099-0836

Access Statistics for this article

Business Strategy and the Environment is currently edited by Richard Welford

More articles in Business Strategy and the Environment from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().