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.