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Sustainability Reporting in Norway

Sustainability Reporting in Norway. An Assessment of Non-Financial Disclosures by the 100 Largest Firms Irja Vormedal and Audun Ruud. Structure of presentation. Methodology Results: Legally mandated and voluntary reporting Summary of main results and tendencies. Methodology.

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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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