Back to Main Page



MINISTRY OF ENVIRONMENT AND ENERGY DANISH ENVIRONMENTAL PROTECTION AGENCY

Translation LK

March l996

STATUTORY ORDER FROM THE MINISTRY OF ENVIRONMENT AND ENERGY

NO. 975 OF DECEMBER 13, 1995,

ON THE DUTY OF CERTAIN LISTED ACTIVITIES TO DRAW UP GREEN ACCOUNTS

Pursuant to sections 7(1), point 8, 35, 35a, 80, 82, and 110(3) of the Environmental

Protection Act, cf. Consolidated Environmental Protection Act no. 590 of June 27, 1994, as amended by Act no. 403 of June 14, 1995 (Green Accounts), the following provisions are laid down:

PARTl

1.-(1) The categories of activities listed in the Annex to this Order shall for each account

ing year submit a statement of green accounts to the Danish Commerce and Companies

Agency. To be accepted for publication the green accounts shall be prepared and drawn up in accordance with the rules laid down in sections 5-7 below.

(2) After negotiations with the Danish Commerce and Companies Agency the Danish Environmental Protection Agency can amend the Annex to this Order.

(3) A statement of green accounts consists of the particulars specified in section 5, the

report from the management under section 6, and specification of the particulars specified

in section 7 below.

Application for registration of companies

2.( 1 ) The management responsible for the activities referred to in section 1 shall not later than June 1 , 1996 apply for registration with the Danish Commerce and CompaniesAgency. Applications shall be made in a form prepared by the Agency, and as a minimum give the following particulars:

Name and address of the company, including the local or regional council responsible for environmental supervision in the company, cf. section 3.

The heading in the annexed list according to which the local or regional council consider the company with respect to the environment, cf. section 3( 1).

The management responsible for the company.

The first and last day of the accounting year for the company' s green accounts, cf.

section 17(2), unless the company is already covered by section 9(1).

Indication whether the company has before June 1996 applied for deferment of the

timelimit for submission of green accounts for the first time under section 13. Companies covered by section 14 shall state the date of submission of application for overall environmental approval applying to the category in question of listed activities.

A statement whether the company is registered in the Community eco-management and audit scheme, cf. section 4, and indication of registered environmental audit periods.

(2) Changes of aspects referred to in subsection ( 1 ) shall be notified to the Danish Commerce and Companies Agency not later than four weeks after the change occurred,with reference to the company' s identification number.

(3) Companies which on June 1 , 1996 or later fall under the approval obligation laid down in Part 5 of the Environmental Protection Act, cf. sections 33-38 of the Act, shall apply for registration with the Danish Commerce and Companies Agency as specified in subsection

(1) not later than four weeks after the company was notified of the final administrative decision to grant an environmental approval.

(4) Companies no longer covered by section 1 shall, to be exempt from the duty to submit green accounts, file an application with the Danish Commerce and Companies Agency to this effect, stating the reason for termination of the duty not later than the date of expiry of the timelimit specified in section 9( 1).

3.-( 1 ) A separate statement of green accounts shall be submitted for companies which in respect of the environment according to their primary activities in the local or regional area in question are listed in one of the points of the Annex.

(2) The statement of green accounts specified in subsection ( 1 ) shall cover the company as it is or will be described in the overall environmental approval of the company, with the activities, sites and fixtures which the local or regional council, in its capacity of environmental authority, considers as a listed unit of activities according to Part 5 of the Environ mental Protection Act.

4.-( 1 ) A company registered under the Community scheme in pursuance of Council .Regulation no. 1836 of June 29, 1993 allowing voluntary participation by companies in the industrial sector in a Community eco-management and audit scheme, may discharge the duty to submit green accounts by submitting the annual environmental statement validated by the accredited verifier to the Danish Commerce and Companies Agency.

(2) Where companies have chosen a period of environmental auditing for the company under subsection ( 1 ) extending beyond one accounting year, the company shall in the inter-vening years submit to the Danish Commerce and Companies Agency the splified annual environmental statement prepared in accordance with the Council Regulation.

PART 2

The statement of green accounts

5.-(1) The statement of green accounts shall give the following introductory particulars: Name and location of company.

Environmental supervision authority (local/regional council).

Industrial sector, primary activities and point in the list in the Annex, cf. section 3, point 1 .

Information on significant secondary activities.

Information on most significant environmental approvals granted to the company.

Date of overall approval of the company, where relevant.

Brief qualitative indication of most significant resource and environment parame ters characterizing the primary activities of the company and the secondary activities, where relevant.

6.( 1 ) The particulars specified in section 5 above shall be accompanied with a statement by the management, designed to inform readers with no expert knowledge. The statement shall explain why the company considers the information in question to be significant to understand individual items required in the green accounts in pursuance of this Order. Also any significant deviations from the previous green accounts submitted, and the background of such deviations, shall be explained.

(2) The statement shall explain whether and to which extent the company staff has taken part in the preparation of green accounts.

(3) The statement shall include information on aspects relating to the occupational environment, as regards polluting substances etc. used in the production processes, cf. section 20 of the Environmental Protection Act, to the extent they present a risk to the safety and health of the company staff.

(4) Where green accounts have been audited internally or externally by a special expert, the company may give information of such audit. In that case the green accounts shall state the name of the auditor and the auditor' s declaration shall be stated in the acc ounts.

7.-(1) The statement referred to in section 6 shall be followed by a presentation of data on the major consumption by the company of energy, water and raw material in the accounting period, and of significant types and volumes of pollutants etc., cf- section 2 of the Environmental Protection Act, to the extent they

1) form part of the production processes,

2) are discharged by the company to air, water and soil,

3) form part of the company , s products,

4) form part of wastes from the company.

(2) The particulars specified in subsection ( 1 ) shall be given in quantitative figures; however, to protect information of special importnce to the company' s competitive power, it may choose to give such information in re1ative figures for the year, where appropriate related to turnover starting from index 100 in the base year.

(3) Where index figures are chosen according to subsection (2), the base year is the year

immediately preceding the first year of green accounts; alternative1y the first year of green accounts may be chosen as base year. Information on substances may be given for substance groups, inc1uding groups arranged- according to substance hazardness.

(4) Nondisclosure of information of special importance to competition in connection with submission of green accounts cannot go beyond the rules laid down in other legis1ation on the disclosure of information to administrative authorities under the Danish Access to Public Administration Files Act, the Danish Public Administration Act, or legislation on the freedom of access to information on the environment, cf. section 12 below.

Voluntary green accounts

8.-(1) Companies which are not obliged to submit green accounts, wishing to prepare green accounts on a voluntary basis, cf. section 1(3), may submit the statement of green accounts to the Danish Commerce and Companies Agency for the purpose of publication.

(2) Together with the statement of green accounts the particulars specified in section 2( 1), points 1, 2, 3, 4, and 7 shall be submitted.

Submission and announcement

9.-(1) The statement of green accounts shall be submitted to the Danish Commerce and Companies Agency within six months from the end of the registered green accounting year, cf. section 2. For companies covered by the Company Accounts Act or the Book-keeping Act the statement of green accounts shall, however, cover the same period as the economic annual accounts. The green accounts for companies covered by the Company Accounts Act shall be submitted together with the economic accounts.

.

(2) The Danish Commerce and Companies Agency submits the green accounts from companies covered by the duty to submit green accounts, cf. the Annex, to the local supervision authority.

(3) Four weeks from submission of the green accounts with the supervision authority, cf. subsection (2), the Danish Commerce and Companies Agency announces in its computerbased information system that the accounts have been received for the purpose of publication. Where the supervision authority wishes to comment on the green accounts, such comments shall be received in the Danish Commerce and Companies Agency within four weeks from the date the accounts were forwarded by the Danish Commerce and Companies Agency in accordance with subsection (2). Any comments from the supervision authority shall be included in the material published by the Danish Commerce and Companies Agency, cf. section 1 1(1).

(4) Green accounts from companies not covered by the duty to submit green accounts shall without delay be announced by the Danish Commerce and Companies Agency in the Agency's computerbased information system.

Rejection of green accounts and review of objections

Formal shortcomings

10.(1) Where the Danish Commerce and Companies Agency finds that a statement of green accounts does not cover the items required in sections 5-7, the Agency may fix a limit for correction of the matter. Where the correction has not taken place within the timelimit, the green accounts shall not be accepted for publication.

Insufficient information

11.-(1) As regards information in obligatory green accounts the Danish Commerce and Companies Agency may on its own initiative or upon request from the company, the supervision authority or third parties transmit a statement of green accounts to the Danish Environmental Protection Agency to decide whether the accounts can be accepted for publication, including establishment of timelimits, if any, for observance of the require ments to be fulfilled before the accounts can be accepted for publication.

(2) The Danish Commerce and Companies Agency shall without delay inform the company of transmission of the green accounts and the written objections to the Danish EnvirOnmental Protection Agency.

(3) Where objections are raised against already accepted and published green accounts, the Danish Environmental Protection Agency advisrs the company of recommended changes

for the purpose of future green accounts and acceptance for publication in the Danish Commerce and Companies Agency. ,

(4) Complaints against the decisions of the Danish Environmental Protection Agency under subsection ( 1 ) above may be made in accordance with the provisions of section 103 of the Environmental Protection Act.

Order to submit further particulars

12.-(1) As regards companies covered by the duty to submit green accounts, the environmental supervision authority (local/regional council) may order the company management to provide further detailed information to the supervision authority on the use by the company and the company site of raw material, auxiliary matter and other materials and information on discharges to water, soil and air in connection with the operation, including waste production, of the company or site. The supervision authority may also order the company to submit information on significant use of energy and water.

(2) Orders from the supervision authority to the company with respect to the submission of information under subsection (1) cannot go beyond the particulars required under the green accounts to fulfil the company's reporting duty.

Deferment of the first statement of green accounts

13.-(1) Companies or associations of companies covered by the duty to submit green accounts may through a binding contract with the Danish EPA for obligatory establishment of an environmental management system obtain permission to defer the first statement of green accounts for one or several specified accounting periods, however not beyond the accounting period passing December 3 1 , 1998.

(2) Applications for deferment under subsection (1) shall be lodged with the Danish EP A by June 1, 1996.

(3) Deferment under subsection ( 1 ) shall not be obtained by companies which do not in connection with the application:

substantiate that the establishment of the environmental management system will appropriately enable the company to draw up and submit green accounts for the first accounting year after expiry of the deferment period in accordance with the provisions of this Order, provide information on the accounting year which the company has notified or intends to notify to the Danish Commerce and Companies Agency under section 2.

(4) When the Danish EP A has informed the company that it accepts the proposal, the agreement is binding. The Danish EPA shall without delay inform the Danish Commerce and Companies Agency and the environmental supervision authority of the agreement and contents thereof.

(5) Companies obtaining deferment for more than one accounting year shall after expiry of each accounting year in the deferment period submit a review of the progress achieved in the introduction of the environmental management system, to document the system requirements specified in subsection (3) point 1. The review shall be submitted to the Danish EPA.

(6) The Danish EPA transmits the review to the Danish Commerce and Companies Agency and the environmental supervision authority for information, together with a statement whether the review is considered satisfactory under subsection (5).

14.-(1) Companies covered by section 39 of the Environmental Protection Act are only obliged to submit green accounts under this Order for the green accounting year starting after commencement of the duty to file an application for environmental approval under Annex 1 to Statutory Order No. 532 of June 20, 1992 calling for applications for approval of existing listed activities which do not hold an overall environmental approval.

(2) The company shall within four weeks from the last date of applications for environmental approval under subsection (1) register with the Danish Commerce and Companies Agency, providing the particulars specified in section 2( 1).

PART 3

15.-(1) Where the management responsible for the company fails to submit green accounts due, or where green accounts are submitted without the elements specified in section 1 0 above, so that the company's green accounts cannot be accepted for publication, the Danish Commerce and Companies Agency may use the remedy of compulsory weekly or monthly fines, upon which distress may be levied under the Act.

Penalty

16.(1) Offenders of the following points are liable to a fine:

failure to register under section 2,

failure to comply with orders for provision of information to the supervision

authority under section 12.

Entry into force

17.-(1) This Order enters into force on January 1, 1996.

(2) For companies registered under section 2( 1 ) green accounts shall be prepared and submitted for the first time for the accounting year starting on January 1 , 1996 or later. Ministry of Environment and Energy

December 13, 1995

Svend Auken

lLeo Larsen

 

ANNEX

CATEGORIES OF LISTED ACTIVITIES COVERED BY THE DUTY TO DRAW UP AND SUBMIT ANNUAL GREEN ACCOUNTS

A. Production, processing, surface treatment of iron, steel, metals, wood and plastic.

1. Ironworks, steelworks, metal works, steel rolling mills (a).

2. Iron foundri .es, steel foundries, metal refineries, metal smelting works, however with exception of goldsmiths , and silversmiths' workshops- Plants engaged in extraction of metals from cables, etc. (a), except companies with 20 employees or less.

3. Plants engaged in galvanization, hot-galvanizing, anodizing and electro-polishing, except companies with 20 employees or less-

4. Plants engaged in surface treatment of iron, steel and metal, including undercarri-age treatment, and of wood or plastic with a capacity for consumption of volatile solvents of 6 kg per hour or more.

5. S teel ship yards and floating docks, except companies with 20 employees or less.

7. Accumulator factories and cable factories (a), except companies with 20 employees or less.

8. Electrotechnical companies producing transformers or printed circuits.

B. Processing of certain raw materials, etc.

1 . Cement works, lime works, chalk works and moler works (a), except companies with 20 employees or less.

3. Glassworks and mineral wool factories (a), except companies with 20 employees or less-

C. Extraction and processing of mineral oil, mineral oil products, asphalt and natural gas

1. Plants engaged in extraction or refining of mineral oil, including on the near-shore

parts of the sea territory (a), except companies with 20 employees or less.

2. Plants engaged in extraction, storage, treatment or upgrading of natural gas, including in the near-shore parts of the sea territory (a), except companies with 20 employees or less. -

4. Asphalt factories and plants for production of road material with a production, capacity of 1 0 tons per hour or more apart from cold processing of clean stone material (a).

5. Roofing felt factories (a), except companies with 20 employees or less.

6. Tar distillation plants (a), except companies with 20 employees or less.

D. Chemical production, glue manufacture m.v.

1. Plants engaged in the manufacture of organic or inorganic products, intermediary products, or chemical substances and stocks of these if the stock or operation of the plants is deemed to involve a risk of significant pollution of the surroundings, including in connection with accidents (a), except companies with 20 employees or less.

2. Petrochemica1 industry (a).

3. Fertilizers factories (a).

4. Pharmaceutical production plants (a).

5. Plants engaged in production of colouring matters, additives or subsidiary products including for the food industry, with a total annual production capacity of 3,000 tons or more.

6. Plants engaged in production, bottling and packing of pesticides (a), except companies with 20 employees or less.

7. Soap, detergent and cleaning material factories with an annual production capacity of 5,000 tons or more, except companies with 20 employees or less.

8. Plants engaged in production of paint, varnish or glue with an annual production capacity of 3,000 tons or more (a), except companies with 20 employees or less.

9. Companies engaged in pressing, extrusion and fibre armouring of plastic goods with a capacity for consumption of finished plastic of 100 kg/day or more.

10. Plants engaged in production of foam plastic and other polymer materials if the production capacity is 100 kg/day or more (a).

E. Processing of vegetable raw material, feedstuffs production and printing works

1. Cellulose, paper and paper board mills (a), except companies with 20 employees or less.

2. Wood impregnation plants (a).

3. Rotary, offset, serigraphic printing works, book printing works and printing works with a consumption of volatile solvents of 6 kg per hour or more.

6. Textile bleachers and textile dye-works.

7. Oil mills and other plants for ref.inery or treatment of vegetable oils - apart from margarine factories (a).

8. Plants for feedstuffs production with a capacity of finished goods of 6 tons per hour or more. Green-drying and green pellet production (a).

11. Breweries and mineral water factories with an annual production capacity of 150,000 hl or more. Malt houses with an annual production capacity of 10,000

tons or more.

12. Distilleries and yeast factories (a).

14. S ugar works (a).

F. Processing of animal raw material

1. Slaughterhouses with annual slaughtering of 10,000 tons cattle and/or pigs or 5,000 tons poultry or above (a).

3. Meat meal factories, including bone meal, blood meal, blood plasma factories and feather meal factories (a).

 

IU .

4. Tanneries (a). ~

5. Dairies with a capacity to process an annual weighed quantity of milk of 150,000

tons or more. Plants engaged in production of cheese and cheese powder, ice

cream factories and dry milk factories if the said plants have a production capacity

to process an annual weighed quantity of milk of 30,000 tons or more.

6. Fish meal factories (a).

7. Plants engaged in the manufacture of shellfish or fish products including canned

or deepfrozen products hereof, with an annual production capacity of 3,000 tons

or more.

8. Plants engaged in drying or grinding of oyster shells (a).

G. Power and heat generation

1. Power stations and heat generating plants with a stoking effect of not less than 50

MW, including gas turbine and gas engine plants (a).

H. Motor racing tracks and airfields

None

I. Pig and poultry farms

None

J. Other Listed Activities

1 . Industrial production of protein, pectin or enzymes (a).

2. Companies falling under the duty to obtain approval of production involving

genetically modified organism(s) in pursuance of Act on Environment and Genetic

Engineering (a).

3. Companies with activities subject to notification comprised by section 5 of the

Statutory Order in force at any time concerning assessment of safety against the

consequences of major accidents (a).

K. Waste. Storage, depositing, treatment, destruction, recycling, etc.

1 . Plants for processing or destruction of waste from chemicals, solvents or cleaning

agents and plants for destruction of waste from chemical industry (a).

2. Plants for treatment or processing of waste and crushing of waste (a).

3. Plants for processing, burning or destruction of waste oil or other waste from

refinery products (a).

9. Waste incineration plants (a).