2026-03-122025/26:CU16 · p.8CUCivil law & housing

Corporate reporting on sustainability and diversity

Support for companies and EU rules on sustainability reporting

What's at stake: The decision affects how much support smaller companies receive for handling sustainability reporting and how ambitiously Sweden pushes for tighter EU rules, mattering both for companies' administrative burden and the pace of the climate transition.

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 the government should give targeted support to smaller companies for sustainability reporting and push for a broader EU framework covering whole value chains and all sectors including finance, or whether current regulation is sufficient.

Yes Yes — the committee proposal

The committee refers to its earlier position and notes that provisions on sustainability reporting already exist in the Annual Accounts Act, intended to give financial markets reliable and comparable information on environmental, social, and governance matters. The committee therefore rejects the calls for targeted support and tighter EU rules.

No No — the reservations

Reservation 7 (MP)

The reservation (MP) wants the government both to give special support to small and medium-sized companies for sustainability reporting and to work within the EU for a framework covering whole value chains and all companies and sectors including the financial sector. The reasoning is that industry's climate transition benefits both the climate and competitiveness, and that responsibility for consumption-based emissions should not fall solely on individual consumers.

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 7 by 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
VNoYes 15/0/0/7departs from the planconfidence: mediumnot addressed
SNoYes 91/0/0/15departs from the planconfidence: mediumnot addressed
MPown reservationNoNo 0/13/0/5follows the planconfidence: mediumderived
CYesYes 21/0/0/3follows the planconfidence: mediumderived
LYesYes 10/0/0/6follows the planconfidence: mediumnot addressed
KDYesYes 14/0/0/5follows the planconfidence: mediumderived
MYesYes 58/0/0/10follows the planconfidence: mediumderived
SDYesYes 62/0/0/9follows the planconfidence: mediumnot addressed

Committee proposal

Parliament rejects motion 2025/26:3422 by Katarina Luhr et al. (MP) demands 93 and 202.

Original (Swedish)

Riksdagen avslår motion 2025/26:3422 av Katarina Luhr m.fl. (MP) yrkandena 93 och 202.

Riksdag decision: Parliament said no to 22 proposals on association law. The proposals have been submitted during the general motion period 2025 and concern among other things the accounting act, the foundations act, capital requirements, business prohibitions and corporate reporting on sustainability and diversity. Parliament refers among other things to that work is already underway in matters which the proposals concern.

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.

VVänsterpartietNoYesdeparts from the plannot addressed

The plan places responsibility for emissions on industry and the political system, not on individual consumers, and requires that politics demand companies' transition.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan places responsibility for emissions on industry and the political system, not on individual consumers, and requires that politics demand companies' transition. It furthermore wants greater societal insight into companies and defends the climate and environmental regulations driven through within the EU. Demands on sustainability reporting in the entire value chain, including the financial sector, and support to smaller companies thereby lie in line with the plan.

Original (Swedish)

Planen lägger ansvaret för utsläppen på industrin och det politiska systemet, inte på enskilda konsumenter, och kräver att politiken ställer krav på företagens omställning. Den vill också ha större samhällelig insyn i företagen och försvarar de klimat- och miljöregleringar som drivits fram inom EU. Krav på hållbarhetsredovisning i hela värdekedjan, inklusive finanssektorn, och stöd till mindre företag ligger därmed i linje med planen.

  • political demands on industry's transitiondecisive»Politiken kan och måste ställa krav på att industrin ställer om och hjälpa företagen med ett massivt grönt investeringsprogram och satsningar på ny teknik« (2022 manifesto ↗)“Politics can and must demand that industry transitions and help companies with a massive green investment programme and investments in new technology”
  • responsibility not with individual consumers»Även om vi alla försöker minska vår klimatpåverkan så är det tydligt att det inte är allas vår individuella sopsortering eller bilanvändning som kommer att påverka framtiden mest.« (2022 manifesto ↗)“Even though we all try to reduce our climate impact, it is clear that it is not everyone's individual rubbish sorting or car use that will most affect the future.”
  • insight into companies»Vi vill gå mot en större samhällelig insyn« (party programme ↗)“We want to move toward greater societal insight”
  • defend EU's environmental regulations»utbyte mellan länder och vissa klimat- och miljöregleringar.« (party programme ↗)“exchange between countries and certain climate and environmental regulations.”

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.

SSocialdemokraternaNoYesdeparts from the plannot addressed

The plan makes industry's climate transition a state responsibility and wants Sweden to push for higher climate commitments in the EU, which supports the counter-proposal's requirement for a broader EU framework that encompasses entire value chains.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan makes industry's climate transition a state responsibility and wants Sweden to push for higher climate commitments in the EU, which supports the counter-proposal's requirement for a broader EU framework that encompasses entire value chains. The plan moreover explicitly rejects placing the responsibility for emissions on the individual. Support for small and medium-sized enterprises' sustainability reporting follows from the commitment that the state should facilitate the transition through investments.

Original (Swedish)

Planen gör industrins klimatomställning till ett statligt ansvar och vill att Sverige driver på i EU för högre klimatåtaganden, vilket bär motförslagets krav på ett bredare EU-regelverk som omfattar hela värdekedjor. Planen avvisar dessutom uttryckligen att lägga ansvaret för utsläppen på den enskilde. Stödet till små och medelstora företags hållbarhetsredovisning följer av åtagandet att staten ska underlätta omställningen med investeringar.

  • advocacy in the EU for climatedecisive»Sverige ska vara en stark kraft i FN och EU för att världens länder ska öka sina åtaganden för att göra verklighet av Parisavtalets ambitioner.« (2022 manifesto ↗)“Sweden should be a strong force in the UN and EU so that the world's countries increase their commitments to make the Paris Agreement's ambitions a reality.”
  • state support for industry's transition»Genom statliga investeringar kan vi öka takten i industrins omställning och underlätta ett klimatsmart liv.« (2022 manifesto ↗)“Through state investments, we can increase the pace of industry's transition and facilitate a climate-smart life.”
  • do not blame individual consumers»Klimatkrisen kan aldrig lösas med att skuldbelägga människor som behöver ta bilen till affären« (2022 manifesto ↗)“The climate crisis can never be solved by blaming people who need to drive to the store”
  • the polluter pays»Principen om att förorenaren betalar tillämpas fullt ut.« (party programme ↗)“The polluter pays principle is applied in full.”

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 states that companies of all sizes need clear rules for the transition to sustainability and that the EU should be the leading force in climate work.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan states that companies of all sizes need clear rules for the transition to sustainability and that the EU should be the leading force in climate work. It also wants to regulate the financial sector so that capital is directed towards sustainability. A broadened EU regulation framework for entire supply chains including the financial sector, with support for smaller companies, follows directly from these commitments.

Original (Swedish)

Planen slår fast att företag oavsett storlek behöver tydliga spelregler för omställningen till hållbarhet och att EU ska vara den ledande kraften i klimatarbetet. Den vill dessutom reglera finanssektorn så att kapitalet styrs mot hållbarhet. Ett breddat EU-regelverk för hela värdekedjor inklusive finanssektorn, med stöd till mindre företag, följer direkt av dessa åtaganden.

  • clear rules for sustainabilitydecisive»tydliga spelregler för att potentialen i näringslivets omställning till hållbarhet« (party programme ↗)“clear rules so that the potential in business's transition to sustainability”
  • EU leads climate work»EU ska vara den ledande kraften i det globala klimatarbetet« (party programme ↗)“The EU should be the leading force in global climate work”
  • regulated financial sector»Genom tydlig reglering, rättvisa skatter och en ansvarsfull fördelningspolitik« (party programme ↗)“Through clear regulation, fair taxes and responsible distribution policy”
  • responsibility for consumption emissions»införa klimattullar på varor från länder utanför EU.« (2022 manifesto ↗)“introduce climate tariffs on goods from countries outside the EU.”
CCenterpartietYesYesfollows the planderived

The plan's central commitment in the business area is to clean up regulatory red tape and reduce regulatory complexity, especially for small businesses.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan's central commitment in the business area is to clean up regulatory red tape and reduce regulatory complexity, especially for small businesses. An EU framework covering entire value chains and all businesses and sectors instead imposes a new reporting burden on precisely the small businesses the plan wants to relieve, and the plan wants the EU to do fewer things but do them better. Climate ambition should be achieved with effective policy instruments, not with expensive and complicated regulations.

Original (Swedish)

Planens bärande åtagande på företagsområdet är att rensa i regelträsket och minska regelkrånglet, särskilt för små företag. Ett EU-regelverk som omfattar hela värdekedjor och alla företag och sektorer lägger i stället en ny rapporteringsbörda på just de småföretag planen vill avlasta, och planen vill att EU gör färre saker men gör dem bättre. Klimatambitionen ska nås med effektiva styrmedel, inte med dyra och krångliga regelverk.

  • reduced regulatory complexity for businessdecisive»Rensa upp i regelträsket för entreprenörer, stora som små. Vi vill införa en ny och förenklad företagsform för mikroföretag, så att fler ska våga testa att driva företag.« (2022 manifesto ↗)“Clean up the regulatory red tape for entrepreneurs, large and small. We want to introduce a new and simplified business form for microenterprises, so that more people dare to try running a business.”
  • climate benefit without regulatory red tape»Klimatet kan inte vänta på dyra och krångliga regelverk.« (2022 manifesto ↗)“The climate cannot wait for expensive and complicated regulations.”
  • 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.”
  • better conditions for small businesses»Småföretagen är motorer för jobb, integration och möjligheter. Vi ska skapa bättre förutsättningar för dem att lyckas, med lägre skatt, mindre regelkrångel och en starkare arbetslinje.« (2022 manifesto ↗)“Small businesses are engines for jobs, integration and opportunities. We should create better conditions for them to succeed, with lower taxes, less regulatory red tape and a stronger work ethic.”
LLiberalernaYesYesfollows the plannot addressed

The plan wants to reduce the regulatory burden for small businesses and builds climate policy on general, technology-neutral instruments such as carbon tax and emissions trading instead of subsidies and symbolic measures.

Plan documents: party programme · 2022 manifesto

Reasoning and quotes

The plan wants to reduce the regulatory burden for small businesses and builds climate policy on general, technology-neutral instruments such as carbon tax and emissions trading instead of subsidies and symbolic measures. An expanded EU regulatory framework covering all businesses and sectors, combined with targeted support, thus goes against the plan's line.

Original (Swedish)

Planen vill minska regelbördan för små företag och bygger klimatpolitiken på generella, teknikneutrala styrmedel som koldioxidskatt och utsläppshandel i stället för bidrag och symbolåtgärder. Ett utvidgat EU-regelverk som omfattar alla företag och sektorer, kombinerat med riktat stöd, går därför emot planens linje.

  • reduced regulatory burden for small businessesdecisive»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig« (party programme ↗)“The regulatory burden for small businesses shall decrease, through efforts at municipal, state”
  • instruments before subsidies»Därför är vi för riktiga klimatskatter i stället för att göra klimatpolitiken till en tävling i högst bidrag och flest symbolskatter.« (2022 manifesto ↗)“Therefore, we are for real climate taxes instead of making climate policy into a competition in most subsidies and most symbolic taxes.”
  • technology-neutral economic instruments»Generella och teknikneutrala ekonomiska styrmedel, såsom« (party programme ↗)“General and technology-neutral economic instruments, such as”
  • distance from symbolic politics»Liberal miljöpolitik tar avstånd från symbolpolitik« (party programme ↗)“Liberal environmental policy takes distance from symbolic politics”
KDKristdemokraternaYesYesfollows the planderived

The plan favours business policy with general means and explicitly rejects direct company subsidies, which speaks against targeted support for small and medium-sized enterprises' sustainability reporting.

Plan documents: party programme

Reasoning and quotes

The plan favours business policy with general means and explicitly rejects direct company subsidies, which speaks against targeted support for small and medium-sized enterprises' sustainability reporting. It also requires that bureaucracy and complicated rules be counteracted and that new laws be tested from a small-business perspective, which speaks against an expanded EU framework that covers entire value chains and all companies. The counter-proposal's requirement therefore goes against the plan's line.

Original (Swedish)

Planen förordar en näringspolitik med generella medel och avvisar uttryckligen direkta företagssubventioner, vilket talar mot riktat stöd till små och medelstora företags hållbarhetsredovisning. Den kräver dessutom att byråkrati och krångliga regler motverkas och att tillkommande lagar prövas ur ett småföretagarperspektiv, vilket talar mot ett utvidgat EU-regelverk som omfattar hela värdekedjor och alla företag. Motförslagets krav går därmed emot planens linje.

  • no direct company subsidiesdecisive»Direkta företagssubventioner avvisas.« (party programme ↗)“Direct company subsidies are rejected.”
  • small-business perspective on new laws»Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“New laws should be tested from a small-business perspective.”
  • reduced regulatory burden»Byråkrati och krångliga regler ska motverkas.« (party programme ↗)“Bureaucracy and complicated rules shall be counteracted.”
  • general business policy»Näringspolitiken ska bedrivas med generella medel« (party programme ↗)“Business policy shall be conducted with general means”
MModeraternaYesYesfollows the planderived

The plan binds the party to significantly reduce companies' regulatory burden and, as a main rule, to implement EU regulations at minimum level.

Plan documents: 2022 manifesto · party programme

Reasoning and quotes

The plan binds the party to significantly reduce companies' regulatory burden and, as a main rule, to implement EU regulations at minimum level. The counter-proposal's demand for an expanded EU regulatory framework for sustainability reporting that covers entire value chains and all sectors goes in the exact opposite direction. Targeted state support for small and medium-sized enterprises is not the simplification the plan promises either.

Original (Swedish)

Planen binder partiet vid att kraftigt minska företagens regelbörda och att som huvudregel genomföra EU-regler på miniminivå. Motförslagets krav på ett utvidgat EU-regelverk för hållbarhetsrapportering som omfattar hela värdekedjor och alla sektorer går i rakt motsatt riktning. Riktat statligt stöd till små och medelstora företag är inte heller den förenkling planen utfäster.

  • 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, including by preventing over-implementation in Sweden of EU decisions - as a main rule EU directives should be implemented at minimum level”
  • reduced administrative burden»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one third of companies' administration costs and one third of red tape”
  • bureaucracy hinders growth»Men höga skatter, krångliga tillståndsprocesser och byråkrati sätter käppar i hjulet för innovation och tillväxt.« (2022 manifesto ↗)“But high taxes, complicated permit processes and bureaucracy put obstacles in the way of innovation and growth.”
  • effective, not symbolic climate policy»Klimatpolitiken får aldrig reduceras till dyrbar symbolpolitik eller snäv klimatnationalism.« (party programme ↗)“Climate policy must never be reduced to expensive symbolic politics or narrow climate nationalism.”

flags: citat_migrerat

SDSverigedemokraternaYesYesfollows the plannot addressed

The counter-proposal wants to expand sustainability reporting within the EU to entire value chains and all companies and sectors.

Plan documents: 2022 manifesto

Reasoning and quotes

The counter-proposal wants to expand sustainability reporting within the EU to entire value chains and all companies and sectors. The election manifesto explicitly warns that stricter requirements in Sweden and the EU than in the rest of the world harm Swedish industries and produce globally counterproductive results, and requires regulatory simplification and eased administrative burden for smaller businesses. Support for small and medium-sized enterprises weighs less than the expanded regulatory burden.

Original (Swedish)

Motförslaget vill utvidga hållbarhetsrapporteringen inom EU till hela värdekedjor och alla företag och sektorer. Valmanifestet varnar uttryckligen för att strängare krav i Sverige och EU än i omvärlden slår ut svenska näringar och ger globalt kontraproduktiva resultat, och kräver regelförenkling och avlastad administrativ börda för mindre företag. Stödet till små och medelstora företag väger lättare än den utvidgade regelbördan.

  • avoid competitiveness-damaging special requirementsdecisive»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 the rest of the world risk often harming Swedish industries and producing globally counterproductive results when it comes to the goals the requirements aim to achieve.”
  • reduced administrative burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and ease small businesses' administrative burden”
  • stop symbolic politics against business»Stoppa symbolpolitik som går ut över möjligheten att bedriva industri och näring« (2022 manifesto ↗)“Stop symbolic politics that harms the possibility to conduct industry and business”
  • cost-effective regulatory frameworks»Nya regler ska vara kostnadseffektiva och befintliga regler behöver ses över.« (2022 manifesto ↗)“New rules shall be cost-effective and existing rules need to be reviewed.”

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Sources and documents

Documents under consideration

Source: The Swedish Parliament