Since December 1, 2016, Swedish companies of a certain size are required by law to prepare a sustainability report (the law has been applied from the 2017 financial year).
The sustainability report can be presented either as part of the management report or as a separate annex from the annual report. The sustainability report must include information on the impact of the company's activities in the following areas: environment, social conditions, human resources, respect for human rights, anti-corruption. The purpose of the law is to make information on companies' sustainability performance more transparent and comparable.
Many companies report openly on their sustainability performance and social and ethical responsibility, either as part of their regular annual report or in separate sustainability reports. In the vast majority of cases, these are published on company websites.