Who must file a sustainability report under CSRD in Norway?
The duty covers large undertakings and all undertakings with transferable securities on a regulated market, except the smallest listed ones, and the report follows the European ESRS standards. It belongs in the management report, must cover double materiality, that is both how the business affects people and the environment and how sustainability matters affect the business, and it must be assured by an independent party. Norway implements the requirements in Chapter 2 a of the Accounting Act, phased in by size of undertaking.
Source
- Reference
- Directive (EU) 2022/2464 and Delegated Regulation (EU) 2023/2772, implemented in Accounting Act Chapter 2 a
- Acts
- —
- Area
- Finance and anti-money laundering
- Read date
- 2026-09-09
Other acts in the same area
- Financial Institutions Act · LOV-2015-04-10-17
- Anti-Money Laundering Act · LOV-2018-06-01-23
- Payment Systems Act · LOV-1999-12-17-95
- Securities Trading Act · LOV-2007-06-29-75
Questions and answers
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