171-4 Companies' reporting on sustainability and diversity policy

Summary

In the autumn of 2014, a directive was adopted with amendments to the EU Accounting Directive regarding the reporting of non-financial information and diversity policy. In this memorandum, changes are proposed in e.g. the Annual Accounts Act (1995: 1554) in connection with the directive. It is proposed that all large companies, companies of general interest and such parent companies in large groups should prepare a sustainability report with non-financial information. Furthermore, it is proposed that certain listed companies in their corporate governance report should disclose the diversity policy applied in respect of the board.

Thumbnail image for In the autumn of 2014, a directive was adopted with amendments to the EU Accounting Directive regarding the reporting of non-financial information and diversity policy. In this memorandum, changes are proposed in e.g. the Annual Accounts Act (1995: 1554) in connection with the directive. It is proposed that all large companies, companies of general interest and such parent companies in large groups should prepare a sustainability report with non-financial information. Furthermore, it is proposed that certain listed companies in their corporate governance report should disclose the diversity policy applied in respect of the board.

Issuer

Sweden

Year

2014

Region

Europe

Policy Type

Other sustainability policy

Geographical scope

National

Mandatory or voluntary

Mandatory

Global Reporting Initiative (GRI)

Mandatory Use

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Public administration
Information

Restrictiveness

Moderate

Sustainable Development Goals (SDGs)

SDG 4: Quality Education
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production

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