Back to overview

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

Sweden Expired 2015

The Code was issued by the Swedish Corporate Governance Board with the aim to improve confidence in Swedish listed companies by promoting positive development of corporate governance. Section 10 requires the board of directors to inform shareholders and the capital market annually regarding corporate governance functions in the company and how the company applies the Swedish Corporate Governance Code. This information is to be published in a Corporate Governance Report and on the company’s website. Section 10.3 requires that the company should have a section of its website devoted to corporate governance matters. This should present the company’s three most recent corporate governance reports, together with that part of the audit report which deals with the corporate governance report or the auditor’s written statement on the corporate governance report.

Issuer name

Swedish Accounting Standards Board

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Disclosure venue

annual report







Date of publication


Issuer type

Industry bodies, business associations

Reporting requirements

Codes, guidance, and questionnaires

Mandatory or voluntary


The geographical scope


Go to the instrument