To the best of my knowledge, Danish legislation requires mandatory CSR reporting for companies of a certain size. Some countries require a certain percentage of revenues to go towards CSR activities. That's the extent of CSR legislation around the world, as far as I know. Generally speaking, CSR is not legislated, partly because it's so vast. It covers environmental issues, labour issues, and human rights issues. In this country, it requires a number of shared jurisdictions between the provinces and the federal government, so it's very difficult to legislate as a whole. There is also the question of companies operating overseas, which could result in an extraterritorial application of the law.
