Norway Transparency
Act on enterprises' transparency and work on fundamental human rights (LOV-2021-06-18-99)
Topic : Supply chain due diligence · Level : National
Today
In force; annual due diligence accounts due 30 June; enforced by the Norwegian Consumer Authority.
Summary
Norwegian law requiring larger enterprises to carry out human rights and decent work due diligence across their supply chains, publish an annual account and answer public information requests.
Who is concerned
- Turnover
- 2 of 3: NOK 70m sales, NOK 35m balance sheet
- Employees
- or 50 FTE (2 of 3 criteria)
- Listed company
- cotées et non cotées
- Sectors
- All sectors
- Triggering activities
- Large enterprise resident in Norway
- Foreign firm selling and taxable in Norway
- Extraterritorial reach
- Yes
Due diligence covers suppliers and business partners worldwide; info requests from public must be answered.
- Examples
- Norwegian retailer sourcing textiles in Asia
- Foreign brand with a taxable Norwegian unit
What the law requires
- Carry out human rights due diligence in line with the OECD Guidelines
- Publish an account of due diligence by 30 June each year
- Answer written information requests from the public within 3 weeks
Penalties
Orders, coercive fines; infringement fee up to 4% of turnover or NOK 25m, whichever higher. First fee (NOK 450,000) annulled Feb 2025.
What this changes for a supplier in China
Norwegian buyers ask Chinese suppliers for working-conditions data and must answer public questions, so supplier data can become public.
Expected evidence
- Working hours and wage records
- Social audit report
- List of production sites
Tiers : Tier 1-N