Summary
The Act relating to enterprises' transparency and work on fundamental human rights and decent working conditions (Transparency Act) is a Norwegian law that requires certain large companies to report on their efforts to promote fundamental human rights and decent working conditions throughout their supply chains. The law applies to companies with a turnover exceeding NOK 900 million and more than 250 employees. These companies are required to report on their policies, due diligence processes, and actions taken to address risks related to human rights and working conditions, as well as any measures taken to mitigate those risks. The Transparency Act also requires companies to report on their environmental impact, including greenhouse gas emissions, and measures taken to reduce their environmental footprint. The law emphasizes the importance of stakeholder engagement and requires companies to involve relevant stakeholders, including workers and trade unions, in their reporting process. It also provides for penalties for non-compliance.

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