Abstract

http://ssrn.com/abstract=1964220
 
 

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The Danish CSR Reporting Requirement as Reflexive Law: Employing CSR as a Modality to Promote Public Policy


Karin Buhmann


Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Intercultural Communication and Management; Roskilde University - Department of Communication, Business and Information Technologies

November 24, 2011

University of Oslo Faculty of Law Research Paper No. 2011-36

Abstract:     
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 theory and an analysis of the preparatory works and guidelines for the CSR-reporting requirement, this article demonstrates that the reporting requirement aims to obtain public policy objectives through stimulating companies to self-regulate based on reflection on their impact on society. The legislative history and reporting guidelines indicates a definite objective of drawing on the CSR paradigm to complement national substantive law, engaging company practice in the implementation of national public policy goals and in the extraterritorial implementation of public policy goals related to conditions beyond the reach of national law. The article argues that the Danish model for CSR-reporting exemplifies application of reflexive law as a regulatory strategy applied to push company self-regulation in a direction defined by public law standards and policy objectives, in casu particularly human rights, labor rights, environment, climate and anti-corruption.

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Date posted: November 24, 2011  

Suggested Citation

Buhmann, Karin, The Danish CSR Reporting Requirement as Reflexive Law: Employing CSR as a Modality to Promote Public Policy (November 24, 2011). University of Oslo Faculty of Law Research Paper No. 2011-36. Available at SSRN: http://ssrn.com/abstract=1964220 or http://dx.doi.org/10.2139/ssrn.1964220

Contact Information

Karin Buhmann (Contact Author)
Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Intercultural Communication and Management ( email )
Solbjerg Plads 3
Frederiksberg C, DK - 2000
Denmark
HOME PAGE: http://www.cbs.dk/en/research/departments-and-centres/department-of-intercultural-communication-and-
Roskilde University - Department of Communication, Business and Information Technologies ( email )
Universitetsvej 1
Roskilde, 4000
Denmark
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