2024-05-292023/24:CU23 · p.3CUCivil law & housing
The consequences of the proposals etc.
Consequences of the new reporting requirements for smaller companies
What's at stake: The decision affects how closely the administrative and financial consequences for smaller companies are monitored, and whether Sweden should actively work for less burdensome EU requirements. It mainly affects the smaller companies that must now produce sustainability reports for the first time and bear the relatively highest costs for doing so.
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 the government to carry out a specific impact analysis of how the new requirements on sustainability reporting and gender balance on listed companies' boards affect small and medium-sized enterprises, and to push within the EU to reduce the requirements, or whether the government's ongoing work on these issues is sufficient.
Yes Yes — the committee proposal
The committee rejects the motions. The reason is that the government is already working actively to limit the regulatory burden on companies, including at EU level, and the committee therefore expects the government to follow up on the effects for small and medium-sized enterprises at an appropriate time and to pursue the issue of increased reporting requirements at EU level if needed.
No No — the reservations
Reservation 2 (SD)
The reservation calls, first, for an impact analysis of how the new sustainability and gender-balance reporting requirements affect small and medium-sized enterprises in Sweden, and second, for the government to clearly act at EU level against the increased requirements. The reason given is that the requirements are extensive and detailed, entail significant costs and competitive disadvantages for smaller companies, and that questions of board diversity should be a matter for companies themselves rather than the EU.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
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 SD.
Abstain The party marks a position of its own that is not one of the two final alternatives.
The decision would have held
Explicit commitments that contradicted the vote: LLiberalerna, MModeraterna
Ja 229–61Ja 160–130
Counterfactual: the parties above are moved to the position their own documents explicitly point at, carrying their whole contingent present. Every other party keeps its real figures, including dissenters and absentees.
How the AI parties would have voted
For each party: what its own plan – election manifesto and party programme – argues for in this case, next to how the party actually voted. The AI can only answer Yes or No; a party can also abstain.
| AI | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | Yes | Yes 18/0/0/6 | match | confidence: high | not addressed |
| S | Yes | Yes 91/0/0/15 | match | confidence: medium | not addressed |
| MP | Yes | Yes 15/0/0/3 | match | confidence: high | explicit |
| C | No | Yes 19/0/0/5 | differs | confidence: medium | derived |
| L | No | Yes 11/0/0/5 | differsagainst own programme | confidence: medium | explicit |
| KD | No | Yes 16/0/0/3 | differs | confidence: high | not addressed |
| M | No | Yes 58/0/0/10 | differsagainst own programme | confidence: high | explicit |
| SD | No | No 0/61/0/11 | match | confidence: high | derived |
Committee proposal
The Riksdag rejects motion 2023/24:2866 by Mikael Eskilandersson et al. (SD) proposals 1 and 2.
Original (Swedish)
Riksdagen avslår motion 2023/24:2866 av Mikael Eskilandersson m.fl. (SD) yrkandena 1 och 2.
Riksdag decision: The government has proposed new rules on reporting for companies in response to two EU directives that are to be incorporated into Swedish law. This concerns both companies' sustainability reporting and information about the gender distribution among board members in listed companies. The Riksdag said yes to the amendments. The new rules on sustainability reporting mean requirements for more detailed sustainability information, for example regarding greenhouse gas emissions. They also mean that more companies must submit a sustainability report and that the report shall be reviewed by an authorized auditor. The new rules on information about gender distribution in company boards mean that large listed companies must inform about changes that have occurred in gender distribution since the previous year. The legislative amendments enter into force on 1 July 2024.
Counter-proposals
- The counter-proposal wants the government to analyze the impact on small and medium enterprises and act at EU level against increased reporting requirements. (SD) — Reservation 2
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.
The plan wants to increase societal transparency in companies instead and require industry to transition, with numbered climate targets as checkpoints.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The plan wants to increase societal transparency in companies instead and require industry to transition, with numbered climate targets as checkpoints. Pushing within the EU for increased sustainability requirements and leaving the question of diversity in boards to companies themselves runs counter to this and against the plan's requirement that shared operations set a higher standard for gender equality. The counter-proposal's demands are therefore rejected.
Original (Swedish)
Planen vill tvärtom öka den samhälleliga insynen i företag och ställa krav på att industrin ställer om, med siffersatta klimatmål som avstämning. Att driva på inom EU mot ökade hållbarhetskrav och lämna frågan om mångfald i styrelser åt företagen själva strider mot detta och mot planens krav på att gemensamma verksamheter sätter en högre standard för jämställdhet. Motförslagets krav avvisas därför.
- societal transparency in companiesdecisive»Vi vill gå mot en större samhällelig insyn« (party programme ↗)“We want to move towards greater societal transparency”
- requirements for industrial transition»Politiken kan och måste ställa krav på att industrin ställer om« (2022 manifesto ↗)“Policy can and must require industry to transition”
- raised standard for gender equality»högre standard för till exempel arbetsmiljö och jämställdhet.« (party programme ↗)“higher standard for example in working conditions and gender equality.”
- numbered climate targets»klimatmålen med konkreta, siffersatta förslag.« (party programme ↗)“climate targets with concrete, numbered proposals.”
The counter-proposal wants to press forward in the EU against increased sustainability and gender distribution requirements and leave the diversity question to the companies themselves.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The counter-proposal wants to press forward in the EU against increased sustainability and gender distribution requirements and leave the diversity question to the companies themselves. This goes against the party programme's line that the EU should be a driver for increased gender equality and that companies' environmental responsibility should be monitored more systematically, as well as against the election manifesto's fixed climate framework. The plan's concern for companies' long-term conditions does not outweigh these commitments.
Original (Swedish)
Motförslaget vill driva på i EU mot ökade hållbarhets- och könsfördelningskrav och överlåta mångfaldsfrågan till företagen själva. Det går emot partiprogrammets linje att EU ska vara pådrivande för ökad jämställdhet och att företagens miljöansvar ska bevakas mer systematiskt, liksom mot valmanifestets fasta klimatramverk. Planens omsorg om företagens långsiktiga villkor väger inte över dessa åtaganden.
- EU driver for gender equalitydecisive»EU kan ytterligare förstärka sin roll i det europeiska arbetet för ökad jämställdhet som« (party programme ↗)“The EU can further strengthen its role in European work for increased gender equality as”
- companies' environmental and social responsibility»företagens sociala skyldigheter och ansvar för miljön.« (party programme ↗)“companies' social responsibilities and responsibility for the environment.”
- fixed climate policy framework»Det klimatpolitiska ramverket ska ligga fast.« (2022 manifesto ↗)“The climate policy framework shall remain fixed.”
- long-term conditions for companies»Stärk de långsiktiga förutsättningarna för företagande och innovation.« (2022 manifesto ↗)“Strengthen the long-term conditions for business and innovation.”
The party programme wants to introduce strict environmental and social demands, establishes that all actors in the economy have a responsibility to take ethical, social and ecological considerations, and that gender quotas for boards are needed for gender equality.
Plan documents: party programme
Reasoning and quotes
The party programme wants to introduce strict environmental and social demands, establishes that all actors in the economy have a responsibility to take ethical, social and ecological considerations, and that gender quotas for boards are needed for gender equality. The counter-proposal wants instead to push for increased demands at EU level and leave the diversity question to companies themselves, which the plan speaks against.
Original (Swedish)
Partiprogrammet vill införa hårda miljökrav och sociala krav, slår fast att alla aktörer i ekonomin har ett ansvar att ta etiska, sociala och ekologiska hänsyn, och att könskvotering till bolagsstyrelser behövs för jämställdhet. Motförslaget vill tvärtom driva på mot ökade krav på EU-nivå och lämna mångfaldsfrågan till företagen själva, vilket planen talar emot.
- gender quotas for boardsdecisive»intressen. Könskvotering till bolagsstyrelser behövs« (party programme ↗)“interests. Gender quotas for boards are needed”
- strict environmental and social demands»införa hårda miljökrav och sociala krav i handelspolitiken som kan bidra till förbättringar långt« (party programme ↗)“introduce strict environmental and social demands in trade policy that can contribute to improvements far”
- companies' ethical responsibility»Alla aktörer i ekonomin har ett ansvar att ta etiska,« (party programme ↗)“All actors in the economy have a responsibility to take ethical,”
- go ahead, not hold back»Medlemsländerna måste få rätt att gå före med« (party programme ↗)“Member states must be allowed to go ahead with”
The plan wants to clean up the regulatory thicket for entrepreneurs, large and small, and describes the party as the small businesses' best friend, which bears the demand for a consequence analysis of how new reporting requirements affect smaller businesses.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan wants to clean up the regulatory thicket for entrepreneurs, large and small, and describes the party as the small businesses' best friend, which bears the demand for a consequence analysis of how new reporting requirements affect smaller businesses. The party programme's line that the EU should become narrower but sharper also supports Sweden opposing additional requirements at EU level. The demand that diversity in boards be completely left to companies, however, stands in tension with the plan's gender equality commitments.
Original (Swedish)
Planen vill rensa upp i regelträsket för entreprenörer, stora som små, och beskriver partiet som småföretagens bästa vän, vilket bär kravet på en konsekvensanalys av hur nya rapporteringskrav slår mot mindre företag. Partiprogrammets linje att EU ska bli smalare men vassare stödjer också att Sverige motverkar ytterligare krav på EU-nivå. Kravet att mångfald i styrelser helt ska överlämnas till företagen ligger däremot i spänning med planens jämställdhetsåtaganden.
- reduce regulatory burdendecisive»Rensa upp i regelträsket för entreprenörer, stora som små.« (2022 manifesto ↗)“Clean up the regulatory thicket for entrepreneurs, large and small.”
- small business conditions first»Därför kommer Centerpartiet alltid att vara småföretagens bästa vän i svensk politik.« (2022 manifesto ↗)“That is why the Centre Party will always be small business' best friend in Swedish politics.”
- 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.”
- gender equality in business»Kön ska inte avgöra lön« (party programme ↗)“Gender should not determine salary”
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.
The plan requires that the regulatory burden on small businesses is reduced through efforts at the European level as well and that public decisions are analysed from a small business perspective.
Plan documents: party programme
Reasoning and quotes
The plan requires that the regulatory burden on small businesses is reduced through efforts at the European level as well and that public decisions are analysed from a small business perspective. This is exactly what the counter-proposal requests: an impact analysis of the new reporting requirements for smaller businesses and active work against increased requirements in the EU. The plan's view on women's underrepresentation in business leadership is a refinement, but its tool is the public sector's own example.
Original (Swedish)
Planen kräver att regelbördan för små företag minskar genom ansträngningar också på europeisk nivå och att offentliga beslut analyseras ur småföretagarperspektiv. Det är precis vad motförslaget begär: en konsekvensanalys av de nya rapporteringskraven för mindre företag och ett aktivt arbete mot ökade krav i EU. Planens syn på kvinnors underrepresentation i näringslivets toppar är en kvalificering, men dess verktyg är det offentligas eget föredöme.
- decisions assessed from a small business perspectivedecisive»europeisk nivå, och offentliga beslut analyseras ur småföretagarperspektiv.« (party programme ↗)“European level, and public decisions are analysed from a small business perspective.”
- reduced regulatory burden for small businesses»Regelbördan för små företag ska minska, genom ansträngningar på både kommunal, statlig och« (party programme ↗)“The regulatory burden on small businesses shall be reduced through efforts at both municipal, state and”
- women in business leadership»Bristen på kvinnor i näringslivets högsta positioner är ett betydande maktproblem som inte kan« (party programme ↗)“The shortage of women in the highest positions in business is a significant power problem that cannot”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The party programme establishes that new laws should be tested from a small business perspective and that small and medium-sized enterprises shall be central to business policy, with rules as simple as possible.
Plan documents: party programme
Reasoning and quotes
The party programme establishes that new laws should be tested from a small business perspective and that small and medium-sized enterprises shall be central to business policy, with rules as simple as possible. The counter-proposal's requirements for impact analysis for smaller businesses and for countering increased EU requirements follow directly from this. The plan's requirement for gender equality across all policy areas qualifies the board composition part.
Original (Swedish)
Principprogrammet slår fast att tillkommande lagar bör prövas ur ett småföretagarperspektiv och att de små och medelstora företagen ska stå i centrum för näringslivspolitiken, med så enkla regler som möjligt. Motförslagets krav på konsekvensanalys för mindre företag och på att motverka ökade EU-krav följer direkt av detta. Planens krav på jämställdhet i alla politikområden kvalificerar styrelsedelen.
- small business perspective in legislationdecisive»Tillkommande lagar bör prövas ur ett småföretagarperspektiv.« (party programme ↗)“New laws should be tested from a small business perspective.”
- small businesses in focus»De små och medelstora företagen, som ofta är familjeföretag« (party programme ↗)“Small and medium-sized enterprises, which are often family businesses”
- simple rules for business»skattereglerna utformas så enkelt som möjligt« (party programme ↗)“tax rules are designed as simply as possible”
- gender equality in all policy areas»Jämställdhetsperspektivet ska genomsyra alla politikområden.« (party programme ↗)“The gender equality perspective shall permeate all policy areas.”
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.
The election manifesto wants to counter over-implementation of EU decisions and remove a third of companies' administrative costs, which is precisely what the counter-proposal asks for: a consequence analysis for small businesses and active resistance to increased requirements at EU level.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to counter over-implementation of EU decisions and remove a third of companies' administrative costs, which is precisely what the counter-proposal asks for: a consequence analysis for small businesses and active resistance to increased requirements at EU level. That the composition of boards shall be determined by the companies themselves follows from the plan's view of the individual and resistance to collectivist quotas. The plan sees bureaucracy as a direct obstacle to growth.
Original (Swedish)
Valmanifestet vill motverka överimplementering av EU-beslut och ta bort en tredjedel av företagens administrationskostnader, vilket är just det motförslaget begär: en konsekvensanalys för mindre företag och ett aktivt motstånd mot ökade krav på EU-nivå. Att styrelsers sammansättning ska avgöras av företagen själva följer av planens individsyn och motstånd mot kollektivistisk kvotering. Planen ser byråkrati som ett direkt hinder för tillväxt.
- EU directives at minimum leveldecisive»som huvudregel ska EU-direktiv genomföras på miniminivå« (2022 manifesto ↗)“as a general rule, EU directives shall be implemented at minimum level”
- reduced administrative costs»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of companies' administrative costs and a third of regulatory red tape”
- bureaucracy hinders business»höga skatter, krångliga tillståndsprocesser och byråkrati sätter käppar i hjulet för innovation och tillväxt« (2022 manifesto ↗)“high taxes, complicated licensing processes and bureaucracy hinder innovation and growth”
- the individual before the collective»kommer alltid hävda individen mot kollektivismen, också när« (party programme ↗)“will always advocate the individual against collectivism, also when”
The stance rests on the quoted commitment in the party's own documents; the actual vote deviated. Click the quote to verify it in the document.
The plan wants to work for regulatory simplification and reduce small businesses' administrative burden and states that new rules shall be cost-effective.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan wants to work for regulatory simplification and reduce small businesses' administrative burden and states that new rules shall be cost-effective. A consequence analysis of how the new reporting requirements affect smaller businesses and resistance to further EU requirements follow directly from this. The fact that diversity issues should not be governed through quota-like requirements is supported by the plan's commitment to prevent differential treatment based on gender.
Original (Swedish)
Planen vill verka för regelförenkling och avlasta småföretagens administrativa börda och slår fast att nya regler ska vara kostnadseffektiva. En konsekvensanalys av hur de nya rapporteringskraven slår mot mindre företag och motstånd mot ytterligare EU-krav följer direkt av detta. Att mångfaldsfrågor inte ska styras genom kvoteringsliknande krav stöds av planens åtagande att motverka särbehandling på grund av kön.
- regulatory simplification for small businessesdecisive»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and reduce small businesses' administrative burden”
- cost-effective rules»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.”
- no gender-based differential treatment»Motverka diskriminering och särbehandling p.g.a. kön« (2022 manifesto ↗)“Prevent discrimination and differential treatment due to gender”
- against increased EU requirements»Stoppa maktöverföringar och EU-skatter« (2022 manifesto ↗)“Stop transfers of power and EU taxes”
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Sources and documents
- The committee report on riksdagen.se (2023/24:CU23)
- Committee report full text (HB01CU23)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2023/24:2866 — med anledning av prop. 2023/24:124 Nya regler om hållbarhetsrapportering av Mikael Eskilandersson m.fl. (SD)
- Motion 2023/24:2870 — med anledning av prop. 2023/24:124 Nya regler om hållbarhetsrapportering av Katarina Luhr m.fl. (MP)
- Proposition 2023/24:124 — Nya regler om hållbarhetsrapportering
Source: The Swedish Parliament