While on 23 February the European Commission finally presented, a draft directive on due diligence, in June 2021 the Norwegian Parliament adopted a Transparency Act (Åpenhetsloven), which comes into force on 01 July 2022. This new legislation imposes due diligence obligations on companies regarding human rights and decent working conditions throughout their supply chains, both in terms of their internal operations and those of their suppliers and subcontractors (direct and indirect). All large companies involved with the production of good and provision of services in Norway are concerned, provided they meet at least two of the three criteria defined by the law, namely an annual turnover of at least NOK 70 million (€6.9 million), a balance sheet valued at least NOK 35 million (€3.5 million), and a workforce of at least 50 employees. The Norwegian scope is much broader than that proposed in the European text. Companies have to publish a due diligence assessment report by 30 June of each year at the latest, and they are required to respond to requests from stakeholders based on this report within three weeks at the latest. The Norwegian Consumer Agency will conduct inspections and may impose fines for non-compliance with these obligations.