Mapping of Danish Law Related to Companies' Impact on Environment and Climate Change

41 Pages Posted: 29 Apr 2013 Last revised: 2 Sep 2015

See all articles by Karin Buhmann

Karin Buhmann

Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Management, Society and Communication

Kim Østergaard

Copenhagen Business School - CBS Law

Rasmus Kristian Feldthusen

University of Copenhagen - Faculty of Law

Helle Anker

University of Copenhagen - Department of Food and Resource Economics

Franz Amdi Hansen

University of Copenhagen - Faculty of Law

Karsten Engsig Sørensen

Aarhus University – Aarhus BSS, Department of Law

Date Written: April 20, 2013

Abstract

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 company law – in various countries forms a major part of the empirical studies undertaken under that project. The ‘mapping’ of Danish law has been undertaken according to a general structure applied by all studies under the project, and the selection of issues described in here must be understood on that background. Environmental law has been seen under the project as essentially related to climate change. Some other issues related to sustainable development and company conduct have been addressed as well, in particular in relation to Corporate Social Responsibility (CSR). In the current paper, this particularly applies to issues covered by the Danish CSR reporting requirement, which in addition to environment and climate change mitigation measures broadly applies to human rights, social issues such as working conditions, and anti-corruption measures. The ‘mapping paper’ by way of introduction describes the context for Danish law related to environment and climate change and CSR in a general sense, sources of law and jurisdiction specific issues, types of companies, shareholding structure etc. (section 1); the purpose of the company, duties and competence of the company organs, and corporate governance issues (section 2); reporting and auditing (section 3); liability and enforcement (section 4), general observations including taxation, remuneration as a climate change incentive, and marketing law (section 5); parent-subsidiary issues, including monitoring, control and duties of the company organs (section 6); and finally special enforcement issues and a general evaluation (section 7).

Keywords: Corporate social responsibility, company conduct, sustainable development, environment and climate change

JEL Classification: K22

Suggested Citation

Buhmann, Karin and Østergaard, Kim and Feldthusen, Rasmus Kristian and Anker, Helle and Amdi Hansen, Franz and Sørensen, Karsten Engsig, Mapping of Danish Law Related to Companies' Impact on Environment and Climate Change (April 20, 2013). Nordic & European Company Law Working Paper No. 10-36. Available at SSRN: https://ssrn.com/abstract=2257750

Karin Buhmann (Contact Author)

Copenhagen Business School (CBS) - CBS Centre for CSR; Dpt of Management, Society and Communication ( 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-

Kim Østergaard

Copenhagen Business School - CBS Law ( email )

Porcelaenshave 18B, 1
Frederiksberg 2000
Denmark

Rasmus Kristian Feldthusen

University of Copenhagen - Faculty of Law ( email )

Studiestræde 6, 3rd. floor
Copenhagen, 1455
Denmark
+4535323198 (Phone)

HOME PAGE: http://jura.ku.dk/virksomhedsansvar/english/staff/profile/?id=97549

Helle Anker

University of Copenhagen - Department of Food and Resource Economics ( email )

Rolighedsvej 25
Copenhagen, 1958
Denmark

Franz Amdi Hansen

University of Copenhagen - Faculty of Law

Studiestraede 6
Studiestrade 6
Copenhagen, DK-1455
Denmark

Karsten Engsig Sørensen

Aarhus University – Aarhus BSS, Department of Law ( email )

Bartholins Allé 16, Building 1410, Room 246
DK-8000 Aarhus C
Denmark

Register to save articles to
your library

Register

Paper statistics

Downloads
80
rank
299,836
Abstract Views
1,431
PlumX Metrics
!

Under construction: SSRN citations will be offline until July when we will launch a brand new and improved citations service, check here for more details.

For more information