NME Magazine reports that the Police who investigated the tragedy submitted a report on July 17th to the Danish Parliament that states that Pearl Jam is morally responsible for what happened.  The Police interviewed 280 concert goers and from the witness accounts concluded that "whipping a crowd into a frenzy is appalling under conditions like those at the festival, where the ground was slippery and visibility was poor due to vapor in the air from many thousand people sweating." 

The tragedy occurred June 30th during Pearl Jam's performance at the four-day Roskilde Festival. During the show the large crowd pushed forward crushing some fans close to the front of the stage. 

On July 19th Pearl Jam's Manager, Kelly Curtis, answered allegations by posting the following statement on the band's web site: 

Pearl Jam are well known for their exciting live shows, but they have never, in their 10 year history of performing, �appealed for violent behavior.�

Further, while �crowd surfing� is an audience �phenomenon� closely connected with many rock bands who are currently performing, it is not one that is encouraged by Pearl Jam.
As the band�s manager, I find it hard to believe that after all that has transpired, the band�s devastation over the tragedies that occurred at the Roskilde Festival during their performance, and their long history of attention to fan safety, that anyone would assign "moral responsibility" to them. That, I find "appalling" and ludicrous.

Pearl Jam has always, and will continue to, do everything possible to ensure that their shows, and shows they are a part of, are safe and enjoyable for those who attend.