Danish Annual Report Awards 2024

The Annual Report Award is presented by FSR – Danish Auditors, FSR’s Studie- og Understøttelsesfond, Regnskabsforum and Dansk Industri (DI), to the Danish company that is overall assessed to be the best according to the set
evaluation criteria.

The winning annual report should serve as an inspiration for other companies and contribute to a high standard for Danish companies’ reporting, thus promoting best practices.

In the 2023 annual reports, the jury has expected companies to particularly focus on the following main areas/topics:

• Clear description of the impact on the year’s results as well as on the expected future business and earnings from external factors such as climate-related, macroeconomic, and geopolitical conditions.
• Integration and incorporation of sustainability aspects into the overall reporting.
• Description of how climate-specific factors have affected the financial statements.
• Focus on the description of applied reporting practices and specific accounting estimates and judgments derived from them.
• Description of the impact of the implementation of minimum taxation rules (Pillar II) and the application of the provisions in IAS 12 regarding them.