Guidance on the reporting of corporate responsibility

Oslo Børs and the Norwegian Forum for Responsible and Sustainable Investment (Norsif) have collaborated in producing a guidance on the reporting of corporate responsibility. The guidance is intended to be a useful and practical tool to encourage efficient, comprehensive and relevant corporate responsibility reporting.

In the preparation of the guidance, emphasis has been placed on ensuring that corporate responsibility reporting does not require companies to carry out extensive additional work. It is envisaged that companies will adapt their reporting activities on the basis of their size, the nature of their business and the desired level of reporting. The purpose of the guidance is to show how corporate responsibility reporting can be accomplished in a practical manner while also meeting issuers’ and investors’ requirements.

The reporting process set out in the guidance is based on the GRI Sustainability Reporting Standards (GRI Standards). The GRI Standards are the most widely adopted global standards for sustainability reporting , and are already used by a number of companies on Oslo Børs. The guidance also builds on other recognised international standards, such as the UN Guiding Principles on Business and Human rights, the UN Global Compact and the OECD’s Guidelines for Multinational Enterprises.

Use of the Oslo Børs guidance on the reporting of corporate responsibility is voluntary for companies.

Oslo Børs joined the UN Sustainable Stock Exchanges initiative (SSE) as a partner exchange in 2015. The aim of the SSE initiative is for stock exchanges, investors, authorities and companies to work together to enhance transparency in the capital markets on corporate responsibility issues and to encourage long-term, sustainable investment. Measures designed to improve listed companies’ reporting on corporate responsibility issues are part of the initiative.

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Elisabeth Adina Dyvik