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Norwegian Code of Practice for Corporate Governance

Norway Current 2018

The Oslo Stock Exchange, Oslo Børs, stipulates that all listed companies must publish a statement specifying what they have done to comply with the recommendations of the Code. Updated every year

Issuer name

The Norwegian Corporate Governance Board - NUES

Issuer notes

NUES consists of: Norwegian Institute of Public Accountants Institutional Investor Forum*) Finance Norway**) Norwegian Society of Financial Analysts Norwegian Association of Pension Funds Confederation of Norwegian Enterprise**) Norwegian Mutual Fund Association Oslo Børs

More information

In the White Paper ‘Corporate Social Responsibility in a Global Economy’ (2009), the government urges the Norwegian Corporate Governance Board to incorporate recommendations concerning more detailed reporting of social responsibility in its ‘Norwegian Code of Practice for Corporate Governance’. The Code had very muh incorporate the legislative requirement of corporate governance in Norway

Comply or explain


Organizations covered by the instrument

Large private and listed companies

Target organization notes

1, companies whose shares are listed on regulated markets in Norway, i.e. Oslo Børs and Oslo Axess. 2, savings banks with listed equity certificates to the extent that it is appropriate 3, The Oslo Børs “Continuing obligations of stock exchange listed companies” will determine which companies must report in accordance with this Code of Practice.

Industry scope

All/none specified

Disclosure venue

Statement of compliance

ESG coverage- G (Governance)








Date of publication


Issuer type

Industry bodies, business associations

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


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