Nuova legge danese in materia di RS

Una collega danese dell’IFU, organismo del Ministero per la Cooperazione e lo Sviluppo, membro della delegazione governativa per ISO26000, mi informa che il Parlamento della Danimarca ha approvato il 16 dicembre una legge in materia di responsabilità sociale, seguendo quanto già portato avanti da Francia e Svezia.

Di seguito il comunicato stampa.

“Tuesday the 16th of December the Danish parliament adopted a bill making it mandatory for the 1100 largest Danish companies, investors and state owned companies will have to include information on corporate social responsibility (CSR) in their annual financial reports.

The information shall include:  a) information on the companies’ policies for CSR or socially responsible investments (SRI) and information on how such policies are implemented in practice and b)  information on what results have been obtained so far and managements expectations for the future with regard to CSR/SRI.

A vast majority of the Danish parliament passed a law that makes it mandatory for the 1100 biggest companies in Denmark, listed companies, state owned companies and institutional investors to report on their work with CSR. However, it is still up to the company to decide if or how they want to work with CSR. 


Deputy Prime Minister Lene Espersen: – I am very pleased that the Parliament has supported this law so strongly. Many Danish companies are good at working with CSR. However, often they don’t tell the outside world about their efforts. I hope that this law will strengthen the knowledge abroad that Denmark is capable of creating responsible growth. In a globalised world facing a financial crisis and climate changes, CSR becomes an even more important competitive parameter.

Members of the UN Global Compact (GC) or UN Principles for responsible investment (PRI) do not have to give this information, but can refer in their annual reports to their Communication on Progress – provided they fulfil their obligation towards GC/PRI in this respect. So with this particular provision we give an incentive to Danish companies and investors – both to join GC/PRI and also to fulfil the obligation to communicate progress.

Companies can choose to give the information in the annual report itself, in an addendum to the annual report or on the company’s website. If the information is not given in the annual report itself, the report has to say where you can find the information (e.g. on the company’s website). Regardless how companies choose to give the information an auditor must verify that the information on CSR/SRI is in accordance with the financial information given in the annual report. The new reporting requirement will take effect from 2010. More specific guidelines on how to report the required information will be issued.”


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