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Corporate reporting on sustainability and diversity policy

Sweden Current 2014

This document provides a guidance for companies that will have to report on sustainability and diversity, scoping out the legal landscape in Sweden up until 2014 and providing an overview of the measures and instruments available for compliance with the EU directive on disclosing non-financial and diversity information.

Issuer name

Ministry of Justice

More information

It goes into detail about GRI and although it does not outright recommend it, it does mention that state-owned enterprises are required to report with GRI.

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Companies that will have to report after 2014/95/EU transposition

Industry scope

All/none specified

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

Status

Current

Country

Sweden

Region

Europe

Date of publication

2014

Issuer type

Governments (governmental department, agency)

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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