meta_id 3125084

On May 4, 2026, Norway's Financial Supervisory Authority (Finanstilsynet) amended regulations implementing the Act on Disclosure of Sustainability Information in the Financial Sector and a Framework for Sustainable Investments (LOV-2021-12-22-161). The amendment updates the regulatory framework to incorporate three revised European Union delegated regulations on sustainable finance taxonomy criteria. Specifically, it integrates: delegated regulation (EU) 2026/73 amending the disclosure requirements for environmentally sustainable economic activities; delegated regulation (EU) 2026/73 updating technical screening criteria for climate change mitigation and adaptation activities; and delegated regulation (EU) 2026/73 establishing technical screening criteria for sustainable water and marine resource management, circular economy transition, pollution prevention, and biodiversity protection. The amendment modifies Section 3 of the December 20, 2022 regulations (FOR-2022-12-20-2354) to reflect these updates through the European Economic Area (EEA) Agreement Annex IX framework. The changes ensure Norwegian sustainability disclosure requirements remain aligned with evolving EU taxonomy standards and environmental objectives. The amendment entered into force immediately upon publication on May 4, 2026. Financial institutions and enterprises subject to sustainability disclosure obligations under Norwegian and EU law must comply with the updated technical screening criteria and disclosure standards as incorporated through this regulation. REFERENCES: Lovdata. Forskrift om endring i forskrift til lov om offentliggjøring av bærekraftsinformasjon i finanssektoren og et rammeverk for bærekraftige investeringer (FOR-2026-05-04-695). Available at: https://lovdata.no/