Transposition of EU NFR Directive: Corporate sustainability reporting and diversity policy

Issuer name

Ministry of Justice

More information

The government has searched for a wider definition and in the bill it proposes all PIEs + other companies that fulfil the EU definition of “large undertaking”.

Comply or explain

True

Organizations covered by the instrument

Large private and listed companies

Target organization notes

Large undertaking, fulfilling 2 of 3 criteria below (extending the scope from approx. 100 to 1600 Swedish companies): - More than 250 employees - Higher net turnover than 40 million Euro - Larger balance sheet than 20 million Euro (Not limited to PIEs)

Industry scope

All/none specified

Disclosure venue

annual report, sustainability report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

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

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour