MINISTRY OF ENVIRONMENT AND ENERGY
DANISH ENVIRONMENT AL PROTECTION AGENCY
ACT NO.403 OF JUNE 14, 1995
AMENDING THE ENVIRONMENTAL PROTECTION ACT
We, Margrethe the Second, by the Grace of God Queen of Denmark, hereby make known:
The Folketing has passed and we have given our Royal Assent to the following Act:
1.-(1) The Environmental Protection Act. cf. Consolidated Act no. 590 of June 27, 1994, is amended as follows:
1. ne following section is inserted after section 35:
''35a.-( 1 ) The Minister for Environment and Energy can lay down rules on the duty of listed activities periodically to prepare green accounts. The statement of accounts shal1 indicate the significant consumption of energy, water and raw material and the type and quantity of pollutants etc.. cf. section 2 below, forming part of the production process, which are discharged from the enterprise to air, water and soil or form part of products and waste.
(2) A statement of accounts shall cover one year and be submitted to the supervision authority and to the Danish Commerce and Companies Agency. For enterprises covered by the Danish Companies Accounts Act, the statement of accounts shall be submitted to the Danish Commerce and Companies Agency together with the financial statement.
(3) The Minister lays down detailed rules on the preparation of green accounts, including involvement of staff members, submission to the authorities within specified time limits, and publication of green accounts.
(4) The Minister lays down detailed rules that enterprises or associations of enterprises committing themselves to introducing environmental management systems may be allowed to defer submission of the first statement of green accounts for a specified period however not later than three years from January 1. 1996. The Minister also lays down detailed requirements for the environmental management system and annual submission of material to the Danish Commerce and Companies Agency and the supervision authority documenting that the system has been implemented in the enterprise.
(5) After negotiations with the Minister of Labour the Minister may further lay down rules on inclusion of data on the occupational environment in the green accounts.
(6) The Minister can lay down rules on full or partial exemption from the duty to prepare green accounts.
(7) The Minister can lay down rules that the enterprise shall on its own account submit the green accounts to auditing by a special expert.
(8) Where the board of directors. the management or similar executive body fail to submit green accounts in due time, the Danish Commerce and Companies Agency may towards the responsible party/parties use the remedy of compulsory weekly or monthly fines, upon which distress may be levied."
2. In the first clause of section 110(3), "section 35a,'' shall be inserted after ''section 35''.
2.-(1) This Act enters into force on July 1, 1995.
Given at Christiansborg Castle
June 14, 1995
Under our Royal Hand and Seal