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Recommendations for corporate governance

Recommendations by the Committee are best practice guidelines for the management of companies admitted to trading on a regulated market, including NASDAQ OMX Copenhagen A/S.

The updated Recommendations for Corporate Governance of 23 November 2017 will enter into force for the financial years starting January 1, 2018 or later. Thus, the 2017 Recommendations will apply for the first time at the Annual General Meeting, which will consider the Annual Report for 2018. Accordingly, in connection with the presentation of the annual report for 2018, the companies must account for compliance with the updated recommendations, so reporting will reflect the situation at the reporting date.

As an example, the Committee considers it sufficient that the remuneration report referred to in recommendation 4.2.3 is prepared for the financial years beginning on or after 1 January 2018. Being for the first time in connection with the publication of the annual report for 2018. Similarly, it is sufficient to make proposals for the approval of remuneration policy as referred to in recommendation 4.1.1 at the Annual General Meeting, where the Annual Report for 2018 is considered. For example, this applies, in cases where it is more than four years since the general meeting has approved the remuneration policy or if, because of the revised recommendations, there is a need to update the remuneration policy.