2025-11-262025/26:CU8 · p.3CUCivil law & housing

Sweden's actions in the EU

Sweden's stance in the EU on the postponed sustainability-reporting requirement

What's at stake: The decision affects both Swedish companies' competitiveness and administrative burden, and the transparency of human rights, climate and environmental practices in companies' supply chains during the period the sustainability-reporting requirement is postponed.

Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.

What the vote decides

The question is whether parliament should call on Sweden to push within the EU for the two-year postponement of the sustainability-reporting requirement to be withdrawn, or whether the pause already in place should remain while the European Commission's proposal for a simpler framework is worked out.

Yes Yes — the committee proposal

The committee sees no reason for an initiative calling on Sweden to push in the EU for the postponement of sustainability reporting to be withdrawn, and rejects the motion. The reason is that the European Commission has already put forward a proposal for a directive simplifying parts of the framework, and that the two-year pause the committee has backed gives the Commission and member states time to agree on a simpler sustainability-reporting framework.

No No — the reservations

Reservation 2 (V, MP)

The reservation holds that Sweden, having previously pushed within the EU for strong sustainability-reporting legislation, should now work to have the postponed requirement withdrawn and for the EU to stand by the directive currently in force, given the consequences for, among other things, Swedish companies' competitiveness and human rights.

Summarised from the committee report. Party labels in the summary come from the report, not from the vote.

VSMPCLKDMSD
YesNoAbstainAbsent

What do the votes mean here?

Yes The committee proposal: rejecting the motions (keeping things as they are).

No Backing the counter-proposal: reservation 2 by V, MP.

Abstain The party marks a position of its own that is not one of the two final alternatives.

What each plan points to — and how the party voted

For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.

PlanVoteConfidenceEvidence
Vown reservationNoNo 0/17/0/5follows the planconfidence: mediumnot addressed
SNoYes 93/0/0/13departs from the planconfidence: mediumderived
MPown reservationNoNo 0/14/0/4follows the planconfidence: highderived
CYesYes 20/0/0/4follows the planconfidence: lowderived
LYesYes 12/0/0/4follows the planconfidence: mediumnot addressed
KDYesYes 16/0/0/3follows the planconfidence: mediumderived
MYesYes 60/0/0/8follows the planconfidence: mediumnot addressed
SDYesYes 61/0/0/11follows the planconfidence: highderived

Committee proposal

Parliament rejects motion 2025/26:3819 by Amanda Palmstierna et al. (MP) motion 3.

Original (Swedish)

Riksdagen avslår motion 2025/26:3819 av Amanda Palmstierna m.fl. (MP) yrkande 3.

Riksdag decision: Parliament approved the government's proposal which means that certain companies become obligated to prepare a sustainability report only after two years. The requirement to report on sustainability is postponed so that certain parts of the new rules for reporting can be simplified and become more practically feasible. By pausing the requirement, these companies are given more time to prepare. The requirement for sustainability reporting is based on an EU directive and means that companies are obligated to report on their impact on, for example, the environment, employees and human rights. The law changes begin to apply on December 31, 2025.

Counter-proposals

Plan vs actual vote

Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.

VVänsterpartietNoNofollows the plannot addressed

The plan states that the progress made within the EU, including certain climate and environmental regulations, is important to defend and build upon, and wants Sweden to play a driving role for far-reaching climate commitments.

Plan documents: party programme

Reasoning and quotes

The plan states that the progress made within the EU, including certain climate and environmental regulations, is important to defend and build upon, and wants Sweden to play a driving role for far-reaching climate commitments. Working to ensure that the postponement of sustainability reporting is withdrawn follows from this. The plan furthermore wants Sweden to be a steady voice for human rights, which the counter-proposal explicitly invokes.

Original (Swedish)

Planen slår fast att de framsteg som gjorts inom EU, bland annat vissa klimat- och miljöregleringar, är viktiga att försvara och bygga vidare på, och vill att Sverige spelar en pådrivande roll för långtgående klimatåtaganden. Att verka för att uppskjutandet av hållbarhetsrapporteringen dras tillbaka följer av det. Planen vill dessutom att Sverige är en stadig röst för mänskliga rättigheter, vilket motförslaget uttryckligen åberopar.

  • defend EU climate regulationsdecisive»De framsteg som trots förutsättningarna gjorts inom ramen för EU är viktiga att försvara och bygga vidare på. Det handlar bland annat om utbyte mellan länder och vissa klimat- och miljöregleringar.« (party programme ↗)“The progress made despite the circumstances within the framework of the EU is important to defend and build upon. This includes exchanges between countries and certain climate and environmental regulations.”
  • driving climate policy»Vi vill att Sverige ska spela en pådrivande roll för långtgående internationella klimatavtal« (party programme ↗)“We want Sweden to play a driving role for far-reaching international climate agreements”
  • steady voice for human rights»Sverige behöver vara en stadig röst i världen som talar för mänskliga rättigheter, fred och nationellt självbestämmande.« (party programme ↗)“Sweden needs to be a steady voice in the world that speaks for human rights, peace and national self-determination.”
SSocialdemokraternaNoYesdeparts from the planderived

The plan wants to see Sweden pushing for higher climate commitments in the EU and UN, and sees the EU as a platform for tightening protection of the environment, consumers and wage earners.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan wants to see Sweden pushing for higher climate commitments in the EU and UN, and sees the EU as a platform for tightening protection of the environment, consumers and wage earners. The election manifesto establishes that trade rules should be guided by human rights and the environment. That Sweden works for the postponement of sustainability reporting to be withdrawn follows from this, which is why the counter-proposal is supported.

Original (Swedish)

Planen vill se ett Sverige som driver på i EU och FN för högre klimatåtaganden och ser EU som en plattform för att skärpa skyddet av miljö, konsumenter och löntagare. Valmanifestet slår fast att handelsregler ska vägledas av mänskliga rättigheter och miljö. Att Sverige verkar för att uppskjutandet av hållbarhetsrapporteringen dras tillbaka följer av detta, varför motförslaget stöds.

  • driving force in the EU and UNdecisive»Ett Sverige som driver på i EU och FN för att världens länder ökar sina« (party programme ↗)“A Sweden that pushes in the EU and UN for the world's countries to increase their”
  • tightened protection at EU level»plattform för att på europeisk nivå skärpa skyddet av miljö, konsumenter och löntagare.« (party programme ↗)“platform for tightening protection of the environment, consumers and wage earners at the European level.”
  • human rights in trade»EU behöver sluta fler handelsavtal där också våra värderingar om social dialog, mänskliga rättigheter och miljö är vägledande.« (2022 manifesto ↗)“The EU needs to conclude more trade agreements where our values regarding social dialogue, human rights and the environment are also guiding.”
  • leading force for environmental goals»Sverige som ledande kraft i världen för att överenskomna internationella miljö- och« (party programme ↗)“Sweden as a leading force in the world for agreed international environmental”

The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.

MPMiljöpartietNoNofollows the planderived

The plan requires that the EU be the leading force in global climate work and that member states lead the way, and that credible and ambitious climate policy gives business the conditions for long-term investments.

Plan documents: party programme

Reasoning and quotes

The plan requires that the EU be the leading force in global climate work and that member states lead the way, and that credible and ambitious climate policy gives business the conditions for long-term investments. Postponing sustainability reporting weakens precisely that steering. The counter-proposal's requirement that Sweden work to reverse the postponement therefore follows from the plan's commitments, even though the reporting directive is not mentioned specifically.

Original (Swedish)

Planen kräver att EU ska vara den ledande kraften i det globala klimatarbetet och att medlemsländerna går före, samt att en trovärdig och ambitiös klimatpolitik ger näringslivet förutsättningar för långsiktiga investeringar. Att skjuta upp hållbarhetsrapporteringen försvagar just den styrningen. Motförslagets krav på att Sverige verkar för att uppskjutandet dras tillbaka följer därför av planens åtaganden, även om rapporteringsdirektivet inte nämns särskilt.

  • EU leading in climate workdecisive»EU ska vara den ledande kraften i det globala klimatarbetet och driva på för att minska« (party programme ↗)“The EU shall be the leading force in global climate work and push for reducing”
  • credible climate policy»En trovärdig och ambitiös klimatpolitik skapar de förutsättningar som« (party programme ↗)“Credible and ambitious climate policy creates the conditions that”
  • sharpened protection must not be hindered»skärpa skyddet för människor, miljö och djur.« (party programme ↗)“sharpen protection for people, environment and animals.”
CCenterpartietYesYesfollows the planderived

The plan wants to clear up the regulatory maze for companies, large and small, and thinks the EU should do fewer things but do them better.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan wants to clear up the regulatory maze for companies, large and small, and thinks the EU should do fewer things but do them better. Comprehensive sustainability reporting is precisely the kind of expensive regulation the plan wants to lighten, and the plan prioritises effective measures over regulations that cost a lot. Demanding that the postponement be withdrawn therefore goes against the plan's line, although its high climate ambition pulls in the other direction.

Original (Swedish)

Planen vill rensa upp i regelträsket för företag, stora som små, och anser att EU ska göra färre saker men göra dem bättre. En omfattande hållbarhetsrapportering är just den sortens kostsamma regelverk planen vill lätta på, och planen prioriterar effektiva åtgärder framför regelverk som kostar mycket. Att kräva att uppskjutandet dras tillbaka går därför emot planens linje, även om dess höga klimatambition drar åt andra hållet.

  • regulatory simplification for companiesdecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clear up the regulatory maze for entrepreneurs, large and small.”
  • narrower but sharper EU»EU måste bli smalare, men vassare, göra färre saker men göra dem bättre.« (party programme ↗)“The EU must become narrower, but sharper, do fewer things but do them better.”
  • no expensive and complicated regulations»Klimatet kan inte vänta på dyra och krångliga regelverk.« (2022 manifesto ↗)“The climate cannot wait for expensive and complicated regulations.”
  • effective climate measures»Ett ledarskap som prioriterar effektiva åtgärder framför symbolpolitik eller passivitet.« (2022 manifesto ↗)“Leadership that prioritises effective measures over symbolic politics or passivity.”
LLiberalernaYesYesfollows the plannot addressed

The counter-proposal requires that Sweden drives for the postponed requirement on sustainability reporting to be withdrawn, thus that the administrative burden is fully reinstated.

Plan documents: party programme

Reasoning and quotes

The counter-proposal requires that Sweden drives for the postponed requirement on sustainability reporting to be withdrawn, thus that the administrative burden is fully reinstated. The plan is clear that the regulatory burden on businesses shall decrease at both national and European level and that climate governance shall primarily occur through general economic policy instruments, not reporting requirements. The plan thus speaks against the requirement, even though it simultaneously wants to raise the EU's environmental ambitions.

Original (Swedish)

Motförslaget kräver att Sverige driver på för att det uppskjutna kravet på hållbarhetsrapportering dras tillbaka, alltså att den administrativa bördan återinförs fullt ut. Planen är tydlig med att regelbördan för företag ska minska på både nationell och europeisk nivå och att klimatstyrningen i första hand ska ske med generella ekonomiska styrmedel, inte med rapporteringskrav. Planen talar därför emot kravet, även om den samtidigt vill höja EU:s miljöambitioner.

  • reduced regulatory burden in EUdecisive»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och europeisk nivå, och offentliga beslut analyseras ur småföretagarperspektiv.« (party programme ↗)“The regulatory burden on small businesses shall decrease, through efforts at municipal, state and European level, and public decisions analysed from a small business perspective.”
  • economic instruments over rules»Generella och teknikneutrala ekonomiska styrmedel, såsom koldioxidskatt och breda system för handel med utsläppsrätter, är det mest effektiva redskapet.« (party programme ↗)“General and technology-neutral economic policy instruments, such as carbon tax and broad systems for emission trading, are the most effective tool.”
  • competitiveness in internal market»Den inre marknaden ska utvecklas, regelverk ska harmoniseras och reformtakten för konkurrenskraft och produktivitet vara hög.« (party programme ↗)“The internal market shall be developed, rules harmonised and reform pace for competitiveness and productivity be high.”
  • raised environmental ambitions in EU»EU:s ambitioner måste höjas och regelverken skärpas.« (party programme ↗)“The EU's ambitions must be raised and rule frameworks sharpened.”
KDKristdemokraternaYesYesfollows the planderived

The plan demands that bureaucracy and complex rules are counteracted and that the EU develops the internal market precisely by simplifying rules, and that the EU's tasks are delimited to prevent unwelcome centralization.

Plan documents: party programme

Reasoning and quotes

The plan demands that bureaucracy and complex rules are counteracted and that the EU develops the internal market precisely by simplifying rules, and that the EU's tasks are delimited to prevent unwelcome centralization. The counter-proposal's demand that Sweden should push for the postponed sustainability reporting requirement to be withdrawn means the opposite: that a comprehensive reporting requirement enters into force without simplification. The plan's consideration of ethical codes for business does not outweigh this.

Original (Swedish)

Planen kräver att byråkrati och krångliga regler motverkas och att EU utvecklar den inre marknaden just genom att förenkla regler, samt att EU:s uppgifter avgränsas för att förhindra ovälkommen centralisering. Motförslagets krav på att Sverige ska driva att det uppskjutna hållbarhetsrapporteringskravet dras tillbaka innebär motsatsen: att ett omfattande rapporteringskrav träder i kraft utan förenkling. Planens hänsyn till etiska koder för näringslivet väger inte upp detta.

  • counteract bureaucracy and complexitydecisive»Byråkrati och krångliga regler ska« (party programme ↗)“Bureaucracy and complex rules shall”
  • simplify EU regulations»Det måste ske genom att förenkla regler och förbättra« (party programme ↗)“This must happen by simplifying rules and improving”
  • delimited EU competence»En avgränsning av EU:s uppgifter är nödvändig« (party programme ↗)“A delimitation of the EU's tasks is necessary”
  • ethical codes for business»Därför är det viktigt att förstärka de globala etiska« (party programme ↗)“Therefore it is important to strengthen global ethical”
MModeraternaYesYesfollows the plannot addressed

The plan wants to sharply reduce red tape and administrative costs for businesses and push for simplification and growth in the EU, with EU rules implemented at minimum level.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan wants to sharply reduce red tape and administrative costs for businesses and push for simplification and growth in the EU, with EU rules implemented at minimum level. Acting to reverse the postponement of sustainability reporting would return an extensive reporting burden to businesses. The plan therefore argues against the counter-proposal's demand.

Original (Swedish)

Planen vill kraftigt minska regelkrångel och administrativa kostnader för företagen och driva på för förenkling och tillväxt i EU, med EU-regler genomförda på miniminivå. Att verka för att uppskjutandet av hållbarhetsrapporteringen dras tillbaka skulle återföra en omfattande rapporteringsbörda på företagen. Planen talar därför emot motförslagets krav.

  • EU rules at minimum leveldecisive»Minska regelkrånglet och onödig byråkrati, bland annat genom att motverka överimplementering i Sverige av EU-beslut – som huvudregel ska EU-direktiv genomföras på miniminivå« (2022 manifesto ↗)“Reduce red tape and unnecessary bureaucracy, among other things by countering over-implementation in Sweden of EU decisions - as a general rule, EU directives shall be implemented at minimum level”
  • reduced administrative burden»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of businesses' administration costs and a third of red tape”
  • growth focus in the EU»Arrangera ett EU-toppmöte om tillväxt under det svenska EU-ordförandeskapet i syfte att sätta i gång ett arbete med att få på plats en ny tillväxtstrategi för EU« (2022 manifesto ↗)“Arrange an EU summit on growth during Sweden's EU presidency with the aim of launching work to put in place a new growth strategy for the EU”

flags: citat_migrerat

SDSverigedemokraternaYesYesfollows the planderived

The plan warns that stricter requirements in Sweden than elsewhere strike down Swedish industries without delivering the intended effect, and requires regulatory simplification and reduced administrative burden for businesses.

Plan documents: 2022 manifesto

Reasoning and quotes

The plan warns that stricter requirements in Sweden than elsewhere strike down Swedish industries without delivering the intended effect, and requires regulatory simplification and reduced administrative burden for businesses. The counter-proposal wants Sweden to push for the postponed requirement on sustainability reporting to be withdrawn, that is, for more reporting burden in the near term. That goes against the plan's requirement to prioritize industry competitiveness.

Original (Swedish)

Planen varnar för att strängare krav i Sverige än i omvärlden slår ut svenska näringar utan att ge den avsedda effekten, och kräver regelförenkling och minskad administrativ börda för företagen. Motförslaget vill att Sverige driver på för att det uppskjutna kravet på hållbarhetsrapportering dras tillbaka, alltså för mer rapporteringsbörda i närtid. Det går emot planens krav på att prioritera industrins konkurrenskraft.

  • reduced regulatory burdendecisive»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and relieve small businesses' administrative burden”
  • no Swedish special requirements»Strängare miljö- och utsläppskrav i Sverige jämfört med i omvärlden riskerar ofta att slå ut svenska näringar och få globalt kontraproduktiva resultat när det kommer till de mål kraven syftar till att uppnå.« (2022 manifesto ↗)“Stricter environmental and emissions requirements in Sweden compared to elsewhere often risk striking down Swedish industries and producing globally counterproductive results when it comes to achieving the goals the requirements aim for.”
  • stop for symbolic politics»Stoppa symbolpolitik som går ut över möjligheten att bedriva industri och näring« (2022 manifesto ↗)“Stop symbolic politics that harms the ability to conduct industry and business”
  • industry competitiveness»Prioritera svensk industri och konkurrenskraft« (2022 manifesto ↗)“Prioritize Swedish industry and competitiveness”

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Sources and documents

Documents under consideration

Source: The Swedish Parliament