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Sustainability Reporting in Norway

This report analyzes the non-financial disclosures regarding sustainability practices by the 100 largest firms in Norway. It evaluates both legally mandated reporting, which includes the Board of Directors' reports dictated by the Accounting Act, and voluntary reporting through annual and separate reports. The assessment reveals that while there are certain legal requirements regarding environmental, workplace, and gender equality factors, many firms fall short in their voluntary disclosures. Key findings indicate that a minority adhere to legal standards, with numerous firms inadequately addressing essential sustainability responsibilities across various dimensions.

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Sustainability Reporting in Norway

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  1. Sustainability Reporting in Norway An Assessment of Non-Financial Disclosures by the 100 Largest Firms Irja Vormedal and Audun Ruud

  2. Structure of presentation • Methodology • Results: Legally mandated and voluntary reporting • Summary of main results and tendencies

  3. Methodology • Legally mandated reporting – Board of Directors Report The Accounting Act - 3 legal reporting requirements: 1) external environment, 2) working environment and 3) gender equality • Voluntary reporting – Annual Reports and Separate Reports 4 indicators assessed by a scoring systems of 5 categories

  4. 5 Variables - Content description

  5. Scoring System

  6. Results – Board of Directors Reports

  7. Results – Annual Reports

  8. Results – Separate Reports

  9. Summary – Main Results and Tendencies • Legally mandated reporting: Minority of “law-abiding” companies • Voluntary reporting: Majority of firms fail to report satisfactorily. Few forerunners, many laggards • Notably weak reporting: Economic dimension, External Social Responsibility, Codes of Conduct and Supply Chain Management

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