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The impact of the legal requirement

Since the legal requirement became effective in 2009 three reports were written about the companies’ implementation of the requirement for reporting on CSR in the Danish Financial Statements Act.

In collaboration with Copenhagen Business School the Danish Ministry of Business has undertaken an annual study of the companies’ implementation of the legal requirement for reporting on corporate social responsibility. The studies were based on the companies’ accounts from the financial years of 2009, 2010 and 2011 respectively. The main conclusions of the three studies are summed up in the reports below.

The basis of the study on 2010

The report about the financial year of 2010 is based on the quantitative and qualitative studies below.

  • A quantitative study of companies' compliance with Section 99a of the Danish Financial Statements Act and their general reporting practice for the 2010 financial year (pdf)
  • A qualitative study of companies' experience with Section 99a of the Danish Financial Statements Act for the 2010 financial year (pdf)