Guidelines on environmental information in the Directors’ Report section of the Annual Report, 1998.

Sweden Current 2010

The guidelines were issued by The Swedish Accounting Standards Board (Bokföringsnämnden). For the accounting years that begin after 31 December 2013, companies larger than certain criteria specified in the Annual Accounts Act should produce an Annual Report and a possible Consolidated Account Statement according to the general guidelines by the Board. Included in the general guidelines are specific guidelines concerning disclosure of non-financial information regarding environmental and social issues.

Scope

Environmental & Social

Industry sectors covered by the instrument

All/none specified

Organizations covered by the instrument

All reporting entities

Issuer type

Financial Regulators

Type of instrument

Code of conduct or guideline

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

Project Partners