Regulatory innovation : non-state actors and sustainability norms -- A multiple case study representing a diversity of processes and outputs for business conduct and sustainability -- Theoretical perspectives on participatory law-making, "compliance pull", communication, and legitimacy -- Power,...

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...

Through a contents analysis of reporting in Denmark during 2008-2018, this article examines the transformational effect of mandatory NFR as a regulatory strategy. Based on a pilot study, the article contributes to the legal and organisational literature by exploring the under-researched issue of...