Regulatory Alerts2023-01-27
Order on Amendments to the Order on Financial Reports for Credit Institutions and Securities Brokerage Companies
The Danish Financial Supervisory Authority issued this order to amend financial reporting requirements for credit institutions and securities brokerage companies, specifically introducing mandatory diversity policy disclosures and gender balance targets. The amendments require companies exceeding certain size thresholds to disclose diversity policies regarding leadership composition and set measurable targets for the underrepresented gender in management. These changes apply to annual and interim reports for financial years beginning on or after January 1, 2023, with voluntary application permitted for the 2022 reporting year.
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