ABSTRACT
This chapter addresses the rationale for adopting eco-labeling by a number of Danish companies and the results achieved by these companies. It describes some of the frequent costs and organizational barriers associated with Corporate Social Responsibility (CSR) initiatives. In 2003, the Danish Environmental Protection Agency sponsored a project aiming at measuring the costs and benefits of environmental labeling in a Danish context. In 2004, a web-based questionnaire was sent to all 154 Danish companies that are licensed to produce environmentally labelled goods in accordance with the requirements of the EU 'Flower' and/or the Nordic 'Swan' label. The questionnaire consisted of twenty questions on objectives, cost, benefits, attitudes and effects of eco-labelling. The chapter describes the bottom line of CSR tend to be oversimplified due to measurement problems and the differences between the various CSR initiatives. The costs and benefits of implementing CSR differ significantly, depending on the CSR initiative and the specific context in which the company operates.
