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Oslo Børs Guidance on the reporting of corporate responsibility

Norway Current 2018

The guidance is intended to be a useful and practical tool in order to encourage efficient, comprehensive and relevant corporate responsibility reporting.

Issuer name

Oslo Børs

More information

"Companies that are listed on Oslo Børs or Oslo Axess are subject to rules on the reporting of corporate responsibility. For Norwegian companies, the requirements are primarily defined by Section 3-3 a-d of the Norwegian Accounting Act1, which also includes a requirement to produce a corporate governance report. Furthermore, pursuant to the Norwegian Code of Practice for Corporate Governance, such companies should formulate ethical guidelines and guidelines for corporate responsibility, which should be encompassed by the companies’ internal control and risk management systems."

Reporting resources

True

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

Annual report, corporate responsibility report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

All

Status

Current

Country

Norway

Region

Europe

Date of publication

2018

Issuer type

Stock Exchange

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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