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3. Climate-related policies in officially supported Danish export finance

EIFO is an independent public company under the Danish Ministry of Industry, Business and Financial Affairs (EM). It must therefore follow the political guidelines of the Danish government, e.g. regarding climate policy. In 2020, Denmark passed key pieces of climate legislation: i) the Climate Act, committing to 70% emission reductions by 2030 (compared to 1990; KEFM, 2021a); ii) the North Sea Agreement, pledging to end O&G production in the North Sea by 2050 (KEFM, 2020) and iii) the long-term strategy for global climate action (UM, 2020). These legislative measures underscore Denmark's climate ambitions and its international pioneering role in the green transition.
These policies were made possible by multiple favourable aspects: The national elections in 2019 were a win for a leftist coalition, with climate change being among the top concerns for voters. Furthermore, the shift away from fossil fuel production is benefiting from growing evidence of lower demand in the oil sector, Denmark’s leading market position in wind energy and a relatively weak O&G lobby (Greene and Carter, 2024). These Denmark-specific conditions limit the transfer of lessons learned from Denmark to other countries.
Overarching national climate policies and strategies have implications for EIFO, offering guidance and indicating needed ambition. The Climate Act does not mention exports explicitly but emphasises that Denmark must be a pioneer in international climate action and mandates reporting on the international effects of Denmark’s climate efforts. The Climate Act requires the Danish Government to prepare an annual climate programme – including an assessment of whether current policies are consistent with official targets. The Climate Act further mandates setting a new national climate target with a 10-year perspective every five years. In 2021, the Act was updated with targets for 2025, mandating 50–54% reductions (KEFM, 2021a). In 2023, the Danish Government brought forward its net-zero target to 2045 (UM, 2023). This data is also EIFO’s company- and portfolio-wide target to achieve climate neutrality.
In contrast to the Danish Climate Act, the Danish Government’s Long-Term Strategy for Global Climate Action (UM, 2020) demonstrates a stronger understanding of the role of ‘green’ exports due to its focus on global emission reductions. Among others, the strategy highlights Bilateral Strategic Sector Cooperation with public authorities in other countries and export promotion initiatives as a crucial, future-oriented opportunity. Although the strategy highlights Denmark’s ambition to shift ‘brown’ to ‘green’ financial flows, in line with Article 2.1.c of the Paris Agreement, it does not mention any quantitative target – a key shortcoming. EIFO, as a state-owned enterprise (SOE), plays a crucial role in promoting green exports as envisioned in the strategy, even though it is not explicitly mentioned (UM, 2020).
Text Box 2 lists further climate-related commitments and legislation relevant to EIFO. The list demonstrates Denmark’s holistic policy landscape underlining export support and internationalisation efforts for climate action. However, the policy statements on 'green' export promotion efforts (including those for climate adaptation and resilience) lack specificity, as there are nearly no quantitative targets (UM, 2020).
Text Box 2: Selected climate-related commitments and legislation by/for EIFO.
Nation-wide legislation
  • Denmark’s 2020 Climate Act prescribes the annual review of its emission reduction policies and their alignment with climate targets. The Climate Act also mandates the publishing of Denmark’s Global Climate Impact Report which covers emissions from Danish consumption, exports, and financed emissions of official export support through EKF/EIFO (IEA, 2023a).
  • Denmark's 2020 Global Climate Action Strategy emphasises the crucial role of exports, especially of green goods for the country's economic growth, underscoring the need to bolster exports of ‘green solutions’
    The Global Climate Action Strategy does not provide a comprehensive definition on ‘green solutions’ but names renewable energy and green technologies such as carbon capture and Power-to-X (UM, 2020, p. 27).
    to strengthen Danish businesses (UM, 2020).
  • Denmark’s Action Plan for Economic Diplomacy 2022-2023 aims to support Danish companies' internationalisation. It outlines the implementation of the COVID-19 stimulus packages for which EKF was an important actor offering financial support and incentives for green exports (UM, 2022).
Sector-specific legislation
  • Denmark’s 2021 Power-to-X strategy aims at building 4–6 GW of electrolysis capacity and the needed infrastructure for hydrogen exports to the European market by 2030 (KEFM, 2021c). EIFO offers officially supported export finance to companies in the Power-to-X sector (EIFO, 2023c).
  • In 2017, the Energy Export Strategy was developed with the aim to double the exports of Danish energy technology by 2030 (Jensen, 2017). The current government is working on updating the strategy (ENS, 2024).
Company-specific regulation
  • EIFO was founded via 2022’s Act on Denmark’s Export and Investment Fund (Act on Denmark’s Export and Investment Fund, 2022). The act sets a framework for the fund’s management, operations, and general direction. It specifies that promoting sustainability is part of EIFO's mandate, alongside supporting economic growth and exports.
  • In 2023, EIFO’s Board of Directors adopted a climate policy and a dedicated sustainability policy that sets the framework for climate work to achieve the goal of net zero by 2045 (EIFO, 2023g).