Language Policy and Corporate Law in Norway: Regulate or Motivate?

Guro Refsum Sanden

Research output: Contribution to conferencePaperResearchpeer-review

Abstract

This paper explores the relationship between national language policies and corporate law in Norwegian business. By adopting a legal perspective on the national language policy of Norway as it has been stipulated by the Norwegian Ministry of Church and Culture (2008) and The Language Council of Norway (2005) the paper investigates how the 500 largest companies in Norway comply with the language requirement of the Norwegian Accounting Act for the financial year of 2015. The results show that 44.9 % of the companies presented their financial statements in one or more foreign language in addition to the Norwegian language version, 36.2 % of the companies presented their financial statements in Norwegian only, while 18.9 % of the companies had been granted dispensation from the Norwegian Directorate of Taxes to deviate from the language requirement of the Accounting Act and presented their financial statements in English only. The results of the study suggest that a more nuanced dispensation policy with increased focus on parallel language use would correspond better with the current legal framework.
Original languageEnglish
Publication date2017
Number of pages32
Publication statusPublished - 2017
EventThe 33rd EGOS Colloquium 2017: The Good Organization - Copenhagen Business School, Copenhagen, Denmark
Duration: 6 Jul 20178 Jul 2017
Conference number: 33
https://www.egosnet.org/2017_copenhagen/general_theme

Conference

ConferenceThe 33rd EGOS Colloquium 2017
Number33
LocationCopenhagen Business School
CountryDenmark
CityCopenhagen
Period06/07/201708/07/2017
Internet address

Bibliographical note

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Keywords

  • Language policy
  • Corporate law
  • Domain loss
  • Diglossia
  • Norway

Cite this

Sanden, G. R. (2017). Language Policy and Corporate Law in Norway: Regulate or Motivate?. Paper presented at The 33rd EGOS Colloquium 2017, Copenhagen, Denmark.