The Norwegian Accounting Act, 1998

Norway Current 1998

The Norwegian Accounting Act requires the inclusion of information on working environment, gender equality, ethnicity, religion and environment-related issues in the Director’s Report of annual reporting. In addition, it requires information about the implementation of measures that can prevent or reduce negative impacts or trends. This requirement applies to all Norwegian-registered companies, which are legally bound to keep accounting records, as well as to foreign companies carrying out activities in Norway and subject to Norwegian taxation.


Environmental & Social

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All organizations except those in the public sector

Issuer type


Type of instrument


Mandatory or voluntary


The geographical scope


Project Partners