Guidelines for external reporting by state-owned companies, 2007

Sweden Current 2007

The guidelines are mandatory for Swedish state-owned companies and state that the companies shall present a sustainability report based on the GRI Guidelines. The guidelines issued by the Ministry of Enterprise, Energy and Communications are based on the principle of ‘comply or explain’. The sustainability report shall be quality assured by independent scrutiny and assurance. For the year 2011, 96%, or 53 of the 55, state-owned companies presented a sustainability report. The two companies that did not present a report were in one case not state-owned any longer, and in the other case had not become state-owned in time to be able to prepare a sustainability report. 92%, or 49 of 53, of the sustainability reports were also subject to external assurance.


General sustainability/ESG/non-financial

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

State owned entities

Issuer type


Type of instrument

Code of conduct or guideline

Mandatory or voluntary


The geographical scope


Project Partners