Which Norwegian undertakings must report on sustainability with double materiality?
Large undertakings under the Accounting Act must give a sustainability report in the directors' report, assessed in both directions: how the business affects people and the environment, and how sustainability matters affect its results, position and development. The report follows the ESRS standards and covers own operations, the supply chain and downstream links. The information must be assured by the auditor or another approved assurance provider.
Source
- Reference
- Accounting Act chapter 2 a on sustainability reporting, cf. Directive (EU) 2022/2464 (CSRD)
- Acts
- —
- Area
- SME, employment and contracts
- Read date
- 2026-09-09
Other acts in the same area
- Working Environment Act · LOV-2005-06-17-62
- Working Environment Act chapter 15, dismissal and notice · LOV-2005-06-17-62 kap. 15
- Holidays Act · LOV-1988-04-29-21
- Contracts Act · LOV-1918-05-31-4
- Consumer Purchases Act · LOV-2002-06-21-34
- Consumer Complaints Act · LOV-2020-06-23-98
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