Back to overview

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 using GRI G3's Guidelines.

Issuer name

Ministry of Enterprise, Energy and Communications

Government ministry

Business/Trade/Industry

More information

The guidelines are based on the principle of ‘comply or explain’, which means that a company can deviate from the guidelines if a clear explanation and justification of this departure is provided. The sustainability report shall also 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.

Reporting resources

True

Comply or explain

True

Organizations covered by the instrument

State-owned companies

Industry scope

All/none specified

Disclosure venue

Sustainability report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Social Impacts & Value Creation, Human Rights, Employment Conditions, Policies and Practices

Status

Current

Country

Sweden

Region

Europe

Date of publication

2007

Issuer type

Governments (governmental department, agency)

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Go to the instrument