Translationer i forbindelse med ÅRL § 99a: Et studium af tilblivelse og stabilisering af dansk CSR-regulering

Regina Lykke Monsen & Maria Mostrup

Studenteropgave: Kandidatafhandlinger


This thesis deals with § 99a in the Danish statements Act’s (hereafter § 99a). This law, § 99a, concerns CSR regulation as a part of a company’s annual report and was passed in 2008 with effect from the 1st of January 2009. The purpose of the thesis is to analyze the process of the creation and stabilization of the law from an Actor-Network theory. The Actor-Network theory is used to analyze how The Danish Business Authority, as the main actor who came up with the idea of the law, has constructed the network around the creation of the law. Through this theory we are able to describe how the actors are included in the network and how inscriptions are made and circulated within the network. Other actors identified in the network are; The Danish companies, Auditors, Investors, NGO’s and the Danish Government. The primary issues discussed in the process are: the auditor’s role in relation to auditing the CSR-information; which companies should be covered by the law; the companies’ administrative burdens and the voluntary aspect of the law. Through the analysis it becomes clear, that the actors in the network have been influenced by inscriptions such as meetings or expert reports used as purification to control the debate related to the above mentioned issues. Furthermore, we show that some actors are very active, for example the NGO’s who are driven by idealism, whereas the auditors are a more divided group and therefore not as persistent in their positions. In the thesis we conclude that the Danish Business Authority has managed to handle the process through the use of inscriptions. The law was created and passed within a short time and apparently many companies have adopted it. However, the evaluations of the law indicate that the auditors do not live up to their task concerning the verification of the CSR-information in the annual reports, which becomes a main obstacle in the stabilization. Besides the debates and obstacles in the process, the Danish Business Authority has succeeded with many of their inscriptions through which alliances has been made with other actors and in the end they have managed to become the representative of the network around the law, § 99a.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider140