| Tittel: | Justerede anbefalinger for god fondsledelse 2025 | | Ansvar: | Paul Krüger Andersen | | Forfatter: | Krüger Andersen, Paul  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordisk tidsskrift for Selskabsret | | Utgitt: | København : DJØF Forlag, 2025 | | Omfang: | S. 60-65 | | Serie: | Nordisk tidsskrift for Selskabsret ; 1/2025 | | Emneord: | Fond | | Stikkord: | Erhvervsfondsloven (Danmark) 2014 § 60 | | Geografiske emneord: | Danmark | | Innhold: | The Danish Commercial Foundations Act underwent a major revision in 2014, aligning more closely with company law regulations since several of the largest Danish companies, e.g. Novo Nordisk, Mærsk, Lego, Danfoss and Grundfos, are foundation-owned. A key requirement is that commercial foundations follow governance recommendations, first introduced in 2014, revised in 2020, and now adjusted in 2025. The adjusted recommendations maintain previous principles while adding two new ones and clarifying existing guidelines. One new recommendation (2.2.3) advises foundations to disclose information on affiliated companies, with detailed guidance on relevant cases. The second concerns the election of the chairman and vice-chairman, emphasizing their role in ensuring effective governance, strategy, and oversight. A notable clarification (2.4.1) now explicitly recommends that at least one-third of board members be independent. The Committee on Foundation Governance conducts an annual compliance survey. In 2024, the overall compliance rate was 85%, with the highest adherence among large foundations. The trend shows increasing compliance over time. The recommendations’ focus on greater transparency aims to strengthen legitimacy and public trust. The survey indicates broad acceptance of the recommendations. A key finding is that the Danish recommendations – and foundation rules in general – are rooted in Denmark’s centuries-old tradition of establishing foundations whose purpose and activities must be upheld indefinitely.
1. Kort historik
Kravet om udarbejdelse af Anbefalinger for god Fondsledelse blev indført ved erhvervsfondsloven fra 2014.1 Efter erhvervsfondslovens § 60 skal bestyrelsen for en erhvervsdrivende fond forholde sig til et regelsæt indeholdende Anbefalinger for god Fondsledelse. Bestyrelsen skal forholde sig til disse anbefalinger efter følg eller forklar-princippet.
Det første sæt Anbefalinger for god Fondsledelse blev offentliggjort i 2014. Anbefalingerne blev senere revideret i 2020. Anbefalingerne er nu justeret i 2025, gældende for regnskaber der begynder 1. januar 2025 eller senere. | | Del av verk: | Nordisk tidsskrift for selskabsret 1/2025 |
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