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...

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...

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...

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...