In a resent survey of annual reports it was found that around 15% of all the Danish companies that are required to report on their CSR activities did not deliver. In 2008 a new law was implemented that required the 1100 biggest companies in Denmark to report on their CSR activities. It is required that companies state in the annual report what their CSR policy is, how they report on this and what progress they have made.
This might seem relatively easy but for around 165 companies it was too much to handle. The main issue was that companies could not show consistency between policy, reporting and subsequent action. This meant that some might have a CSR policy but reported on indicators, which was inconsistent with this policy or they had identified issues in the reporting but to actions, which did not, related to the issues identified.
Well it is apparently very hard for Danish companies to understand the relationship between company policy, reporting and required action lets hope that this does not relate to other areas that they are active in.