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
Organizations covered by the instrument
All organizations except those in the public sector
Type of instrument
Mandatory or voluntary
The geographical scope