The legislation of environmental disclosures in three Nordic countries—a comparison
比较丹麦、挪威和瑞典三国关于企业必须披露何种环境信息的立法差异，发现丹麦要求提交独立的“绿色账户”，而挪威和瑞典则在行政报告中报告环境问题，且挪威立法比瑞典更广泛。
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.