Meaningful Stakeholder Engagement (MSE) is both a concept and a management approach, drawing on a combination of theoretical and applied knowledge areas (e.g., impact assessment, business and human rights, and stakeholder theory). MSE has become a key element of corporate sustainability...

An amendment to the Danish Financial Statements Act and related provisions for institutional investors etc. have introduced mandatory Corporate Social Responsibility (CSR) reporting for large Danish private and state-owned companies, institutional investors, etc. The reporting requirement was...

Purpose: Explaining how companies can benefit from their human rights due diligence process to identify opportunities for Sustainable Develop Goal (SDG) activities in an operationalisation of political corporate social responsibility (PCSR). Design/methodology/approach: Combining PCSR, SDGs and...

In view of the growth and economic as well as political and lobbying power of private transnational and other businesses, the inclusion of business in rule-making organised under intergovernmental organisations offer interesting perspectives. Yet the inclusion of business in such rule-making...

China's economic engagement in Africa has been subject to criticism on social and environmental fronts. This analysis examines two sets of guidelines launched by the government-related China Chamber of Commerce of Metals, Minerals & Chemicals. Aiming to promote responsible investment in the...

This overview of Danish law related to companies' conduct and impact on environment and climate change has been undertaken under the ‘Sustainable Companies' project hosted at the Department of Private Law at the University of Oslo. The ‘mapping' of national law – including in particular...

This article analyses the United Nations (UN) Guidelines on Business and Human Rights adopted in 2011 by the UN Human Rights Council from the perspective of Transnational Business Governance Interactions (TBGI) analytical framework (Eberlein et al. 2014). The article identifies and discusses...

As a result of the OECD/G20 project on base erosion profit shifting as well as the adoption of the EU anti-tax avoidance directive, many countries have recently introduced or strengthened general anti-avoidance rules (GAARs) in their tax treaties and domestic tax legislations. Arguably, such...

With effect for financial years beginning January 2009 or later, the Danish Financial Statements Act and related regulations have required large Danish companies and institutional investors to submit an annual Corporate Social Responsibility (CSR) report. Through application of reflexive law...

The role that human rights play for responsible business requires awareness among managers exercising a broad range of tasks. Human rights issues arise, for example, in relation to procurement, finance, supply chain management, stakeholder engagement and consultation, risk management, human...