The Sustainable Finance Disclosure Regulation (SFDR) enforces ESG disclosure rules for asset managers and financial market participants, promoting transparency on sustainability risks, considering adverse impacts, and providing sustainability-related information for financial products. It ensures a level playing field for all involved.
The Norwegian Transparency Act ("the Act") requires enterprises fulfilling certain requirements and operating in Norway to carry out due diligence assessments in accordance with the OECD Guidelines for Multinational
Enterprises and to publish an account of the assessments. The Act applies to Niam Core Plus III Holding AS ("Niam CP III"), due to it being a large enterprise operating in Norway.