Which companies must file a sustainability report under the CSRD?
The duty follows the size of the company and is phased in, starting with the largest public-interest entities and then other large companies and listed smaller companies. The report is filed in the management report, follows the European reporting standards and must be assured by an independent party. The data is digitally tagged so it can be read by machine.
Source
- Reference
- Directive (EU) 2022/2464, implemented in the Annual Accounts Act (1995:1554) chapter 6
- Acts
- —
- Area
- Company law, tax and finance
- Read date
- 2026-09-22
Other acts in the same area
- Penningtvättslagen · SFS 2017:630
- LVM · SFS 2007:528
- Marknadsmissbrukslagen · SFS 2016:1306
- Betaltjänstlagen · SFS 2010:751
- ABL · SFS 2005:551
Questions and answers
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