Styrets arbeid med bærekraft etter norsk rett

i Nordisk Tidsskrift for Selskabsret
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Thisarticle discusses the Norwegian judicial framework for the Board’s work with sustainability. Sustainability regulation is no longer a result of more or less targeted political initiatives, it largely presents as a coherent system of rules.

The starting point for the analysis is the general principles in the LLC (Limited Liability Companies) Act on the Board’s duty to manage the company. We therefore firstly give a description of the “company interest” and its central elements. The article seeks among other things to demonstrate the trade-off between profit seeking and the Board’s right and duty to integrate sustainability in the management of the company.

Furthermore, the article discusses how central milestones, such as the EU taxonomy, accounting and reporting regulation, the Transparency Act, and the EU Commission’s proposal for a Corporate Sustainability Due Diligence Directive (CSDDD), impact the Board’s sustainability work.

Several of these rules are characterised by strict requirements applicable to a relatively small number of companies. These companies, however, will, in order to meet these requirements, often have to place demands on their contractual parties. The legal framework will thus have important ramifications for a larger number of companies and the Board’s work in these companies. A lack of knowledge about sustainability may have substantial legal and economic consequences.



. Alle elektroniske kilder er sist besøkt 1.11.2022. Takk til (alfabetisk rekkefølge) Karoline Angell, Kiran Aziz, Caroline D. Ditlev-Simonsen, Hans-Marin Heikvam, Roy K. Kristensen og Marit Sjøvaag for verdifulle innspill og bistand underveis.

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