Årsberetningen
Årsberetningen, commonly known in English as the "annual report," is a comprehensive document prepared by organizations, typically businesses, non-profits, or government entities, to summarize their activities, performance, and financial status over a fiscal year. The term originates from Danish and Norwegian, where "årsberetning" translates directly to "annual report." While the concept is widely adopted across Nordic countries, similar practices exist in other regions under different names, such as the "annual report" in English or "rapport annuel" in French.
The primary purpose of an årsberetningen is to provide stakeholders—including shareholders, employees, regulators, and the public—with
In Denmark and Norway, årsberetningen may also emphasize social and environmental responsibility, reflecting the Nordic emphasis
While the structure and content can vary depending on the organization’s size and sector, a well-prepared årsberetningen