2025-01-292024/25:CU11 · p.9CUCivil law & housing
Corporate reporting on sustainability and diversity
Sustainability and diversity reporting requirements for companies
What's at stake: The decision affects how much time and money companies - not least smaller firms supplying larger companies that are subject to reporting duties - must spend documenting sustainability and diversity work, and whether such reporting should remain a requirement at all.
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 recently introduced rules on corporate sustainability and diversity reporting should remain unchanged, or whether the requirements should instead be reviewed and eased - through an impact assessment for smaller companies, action at EU level, and abolition of the diversity-reporting requirements.
Yes Yes — the committee proposal
The committee recommends rejecting the motions. The reason given is that the recently adopted sustainability-reporting rules are already designed at the minimum level required by the EU directive, and that the government proposition behind the legislation specifically stressed the importance of limiting the administrative burden on small and medium-sized companies. The committee maintains that view and therefore rejects both the proposal to abolish the diversity-reporting requirements and the proposal for greater support to smaller companies and a stronger EU framework for corporate sustainability reporting and the climate transition.
No No — the reservations
Reservation 10 (SD)
The reservation (SD) opposes further tightening of sustainability reporting, arguing that the pressure on companies is already high while the benefit is unclear - a review of real-estate companies' sustainability reports found examples of creative accounting and copy-pasted text. The new rules are expected to be costly and administratively burdensome, including for smaller companies in the supply chain, risking competitive disadvantage and hampered growth. The reservation calls for the government to carry out an impact assessment for small and medium-sized companies and to act at EU level against the increased requirements, and it wants to abolish the diversity-reporting requirements, which it regards as counterproductive - arguing that competence, not gender or background, should determine board composition and hiring.
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 10 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: MModeraterna
Ja 221–60Ja 161–120
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 19/0/1/4 | match | confidence: medium | derived |
| S | Yes | Yes 93/0/0/13 | match | confidence: medium | derived |
| MP | Yes | Abstain 0/0/15/3 | differs | confidence: medium | derived |
| C | No | Yes 19/0/0/5 | differs | confidence: medium | derived |
| L | Yes | Yes 13/0/0/3 | match | confidence: medium | derived |
| KD | No | Yes 16/0/0/3 | differs | confidence: medium | derived |
| M | No | Yes 60/0/0/8 | differsagainst own programme | confidence: high | explicit |
| SD | No | No 0/59/0/13 | match | confidence: high | derived |
Broke with the party line
| VGudrun Nordborg (V, Västerbottens län) | Abstain — party line: Yes |
MPs whose vote differs from their party's majority position in this division. Marked with a dark ring in the chamber view.
Committee proposal
The Riksdag rejects the motions 2024/25:1390 by Mikael Eskilandersson et al. (SD) requests 4, 6 and 7 and 2024/25:2613 by Elin Söderberg et al. (MP) requests 85 and 180.
Original (Swedish)
Riksdagen avslår motionerna 2024/25:1390 av Mikael Eskilandersson m.fl. (SD) yrkandena 4, 6 och 7 samt 2024/25:2613 av Elin Söderberg m.fl. (MP) yrkandena 85 och 180.
Riksdag decision: The Riksdag voted no to approximately 30 proposals on association law in motions from the general motion period 2024. The proposals concern, for example, the Accounting Act, requirements for share capital and forced liquidation. The Riksdag refers, among other things, to the fact that work is already underway in the matters that the proposals concern.
Counter-proposals
- The counter-proposal wants small companies to have simple and clear rules for annual statements that are separate from the annual report regulations. (SD) — Reservation 10
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 counter-proposal wants to ease sustainability reporting, act against stricter EU requirements and allow companies to refrain from diversity reporting.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The counter-proposal wants to ease sustainability reporting, act against stricter EU requirements and allow companies to refrain from diversity reporting. The party programme instead demands ambitious environmental goals that are followed up with strict legislation, greater societal transparency in companies and active work against discrimination. The demands in the counter-proposal therefore go against the plan.
Original (Swedish)
Motförslaget vill lätta på hållbarhetsrapporteringen, agera mot skärpta EU-krav och låta företag avstå från mångfaldsredovisning. Partiprogrammet kräver tvärtom ambitiösa miljömål som följs upp med skarp lagstiftning, större samhällelig insyn i företag och ett aktivt arbete mot diskriminering. Kraven i motförslaget går därför emot planen.
- strict environmental legislationdecisive»miljömål som följs upp med skarp lagstiftning och praktiskt arbete.« (party programme ↗)“environmental goals that are followed up with strict legislation and practical work.”
- transparency in companies»Vi vill gå mot en större samhällelig insyn« (party programme ↗)“We want greater societal transparency”
- active anti-discrimination work»hindra olika sorters diskriminering i samhället.« (party programme ↗)“prevent various kinds of discrimination in society.”
- against discrimination in working life»Diskrimineringen och rasismen på arbetsmarknaden måste stoppas.« (2022 manifesto ↗)“Discrimination and racism in the labor market must be stopped.”
The party programme requires that environmental considerations be built into production processes from the beginning, that the EU's environmental policy be further developed and that corporate social responsibilities and environmental responsibility be driven forward.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme requires that environmental considerations be built into production processes from the beginning, that the EU's environmental policy be further developed and that corporate social responsibilities and environmental responsibility be driven forward. The counter-proposal instead wants to slow down sustainability reporting at EU level and allow companies to abstain from diversity reporting, which goes against these commitments and against the manifesto's requirement to combat discrimination in the labour market.
Original (Swedish)
Partiprogrammet kräver att miljöhänsyn byggs in i produktionsprocesserna från början, att EU:s miljöpolitik ytterligare utvecklas och att företagens sociala skyldigheter och ansvar för miljön drivs på. Motförslaget vill i stället bromsa hållbarhetsrapporteringen på EU-nivå och låta företag avstå från mångfaldsredovisning, vilket går emot dessa åtaganden och mot manifestets krav att motarbeta diskriminering på arbetsmarknaden.
- environmental requirements in productiondecisive»Hänsynen till miljöns krav ska byggas in i produktionsprocesserna redan från början.« (party programme ↗)“Environmental considerations shall be built into production processes from the very beginning.”
- tightened EU environmental policy»måste EU:s miljöpolitik ytterligare utvecklas.« (party programme ↗)“must the EU's environmental policy be further developed.”
- corporate social responsibility»företagens sociala skyldigheter och ansvar för miljön.« (party programme ↗)“corporate social responsibilities and environmental responsibility.”
- combat discrimination»Diskrimineringen på arbetsmarknaden ska motarbetas.« (2022 manifesto ↗)“Discrimination in the labour market shall be combated.”
The counter-proposal wants to withdraw demands for diversity reporting, act at EU level against increased sustainability requirements, and let companies refrain from mapping diversity.
Plan documents: party programme
Reasoning and quotes
The counter-proposal wants to withdraw demands for diversity reporting, act at EU level against increased sustainability requirements, and let companies refrain from mapping diversity. The plan instead demands that all actors in the economy take ethical, social and ecological considerations and that laws encourage this, and that all discrimination is countered — including through quotas in board leadership. The plan's objection to unnecessary bureaucracy is not sufficient to support a demand for weaker sustainability and diversity reporting.
Original (Swedish)
Motförslaget vill dra tillbaka kraven på mångfaldsredovisning, agera på EU-nivå mot ökade hållbarhetskrav och låta företag avstå från att kartlägga mångfald. Planen kräver tvärtom att alla aktörer i ekonomin tar etiska, sociala och ekologiska hänsyn och att lagar uppmuntrar detta, och att all diskriminering motverkas — även med kvotering i bolagsstyrelser. Planens invändning mot onödig byråkrati räcker inte för att bära ett krav på svagare hållbarhets- och mångfaldsredovisning.
- legal requirements for sustainability responsibilitydecisive»Alla aktörer i ekonomin har ett ansvar att ta etiska, sociala och ekologiska hänsyn. Samhällets lagar och spelregler ska uppmuntra detta.« (party programme ↗)“All actors in the economy have a responsibility to take ethical, social and ecological considerations. Society's laws and rules shall encourage this.”
- counter discrimination»All diskriminering ska motverkas.« (party programme ↗)“All discrimination shall be countered.”
- gender equality in companies»Könskvotering till bolagsstyrelser behövs för att uppnå jämställdhet.« (party programme ↗)“Gender quotas in board leadership are needed to achieve gender equality.”
- avoid unnecessary bureaucracy»Onödig byråkrati ska undvikas genom ett aktivt regelförenklingsarbete.« (party programme ↗)“Unnecessary bureaucracy shall be avoided through active regulatory simplification.”
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 party programme commits to reducing the administrative burden on small and newly-founded enterprises and that the EU should do fewer things but do them better, while the election manifesto wants to clear red tape for businesses.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme commits to reducing the administrative burden on small and newly-founded enterprises and that the EU should do fewer things but do them better, while the election manifesto wants to clear red tape for businesses. The counter-proposal's demand for an impact analysis for small and medium enterprises and to act against increased reporting requirements follows from this. The plan's strengthened work against discrimination speaks against removing diversity reporting.
Original (Swedish)
Partiprogrammet åtar sig att minska den administrativa bördan för små och nystartade företag och att EU ska göra färre saker men göra dem bättre, medan valmanifestet vill rensa upp i regelträsket för företag. Motförslagets krav på en konsekvensanalys för små och medelstora företag och på att agera mot ökade rapporteringskrav följer av detta. Planens skärpta arbete mot diskriminering talar dock mot att ta bort mångfaldsredovisningen.
- reduced administrative burdendecisive»minska den administrativa bördan för små och nystartade företag.« (party programme ↗)“reduce the administrative burden on small and newly-founded enterprises.”
- simplified regulations for business»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 ↗)“Clear red tape for entrepreneurs, large and small. We want to introduce a new and simplified business form for microenterprises, so that more people dare try running a business.”
- 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.”
- more on discrimination»Mer måste göras mot diskriminering. Vi vill stärka myndigheternas arbete mot diskriminering och höja ersättningen till dem som utsatts, samt lägga till kön och funktionsnedsättning som hatbrottsgrunder.« (2022 manifesto ↗)“More must be done against discrimination. We want to strengthen the authorities' work against discrimination and raise compensation for those affected, as well as add gender and disability as hate crime grounds.”
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 party programme affirms that EU ambitions on environmental and climate matters must be raised and rules sharpened, and the election manifesto wants to increase European climate ambitions; the counter-proposal, conversely, wants Sweden to act at EU level against increased sustainability requirements.
Plan documents: party programme · 2022 manifesto
Reasoning and quotes
The party programme affirms that EU ambitions on environmental and climate matters must be raised and rules sharpened, and the election manifesto wants to increase European climate ambitions; the counter-proposal, conversely, wants Sweden to act at EU level against increased sustainability requirements. The plan is also explicitly feminist and wants to increase pressure on employers to offer equal pay and conditions, which argues against abolishing diversity reporting. The plan's demand for reduced regulatory burden, conversely, supports the consequence analysis part, but does not bear the whole counter-proposal.
Original (Swedish)
Partiprogrammet slår fast att EU:s ambitioner på miljö- och klimatområdet måste höjas och regelverken skärpas, och valmanifestet vill öka de europeiska klimatambitionerna; motförslaget vill tvärtom att Sverige agerar på EU-nivå mot de ökade hållbarhetskraven. Planen är också uttalat feministisk och vill öka trycket på arbetsgivare att erbjuda jämställda löner och villkor, vilket talar mot att slopa mångfaldsredovisningen. Planens krav på minskad regelbörda stöder däremot konsekvensanalysdelen, men bär inte hela motförslaget.
- tightened EU regulations for the environmentdecisive»miljö- och klimatområdet måste höjas och regelverken skärpas.« (party programme ↗)“environmental and climate matters must be raised and rules sharpened.”
- increased European climate ambitions»Inte minst vill vi öka de europeiska klimatambitionerna samt se en tätare samverkan mot inre och yttre hot.« (2022 manifesto ↗)“Not least do we want to increase European climate ambitions and see closer cooperation against internal and external threats.”
- increased pressure on employers»Vi vill öka trycket på arbetsgivare att erbjuda jämställda löner och villkor, och sänka skatten på sparande så att fler kan bygga upp en buffert.« (2022 manifesto ↗)“We want to increase pressure on employers to offer equal pay and conditions, and lower the tax on savings so that more can build up a buffer.”
- reduced regulatory burden»Regelbördan för små företag ska minska« (party programme ↗)“Regulatory burden for small businesses should decrease”
The plan requires that new laws be tested from a small business perspective and that small and medium enterprises are at the centre of business policy, with general means rather than burdensome special requirements.
Plan documents: party programme
Reasoning and quotes
The plan requires that new laws be tested from a small business perspective and that small and medium enterprises are at the centre of business policy, with general means rather than burdensome special requirements. An impact analysis of sustainability reporting's effects on small and medium enterprises and resistance to increased requirements follows from this. The plan's requirement for well-functioning laws against all discrimination weighs against the proposal's section on diversity reporting.
Original (Swedish)
Planen kräver att tillkommande lagar prövas ur ett småföretagarperspektiv och att de små och medelstora företagen står i centrum för näringslivspolitiken, med generella medel snarare än betungande särkrav. En konsekvensanalys av hållbarhetsrapporteringens effekter på små och medelstora företag och motstånd mot ökade krav följer av detta. Planens krav på väl fungerande lagar mot all diskriminering väger emot förslagets del om mångfaldsredovisning.
- 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 and medium enterprises at the centre»De små och medelstora företagen, som ofta är familjeföretag« (party programme ↗)“Small and medium enterprises, which are often family businesses”
- general business policy»Näringspolitiken ska bedrivas med generella medel,« (party programme ↗)“Business policy shall be conducted with general means,”
- laws against discrimination»Väl fungerande lagar mot all diskriminering i arbetslivet ska finnas.« (party programme ↗)“Well-functioning laws against all discrimination in working life shall exist.”
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 commits to removing one third of company administrative costs and one third of red tape and to counteracting over-implementation of EU decisions, where directives as a rule should be implemented at minimum level.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan commits to removing one third of company administrative costs and one third of red tape and to counteracting over-implementation of EU decisions, where directives as a rule should be implemented at minimum level. The counter-proposal's demand for impact analysis of sustainability reporting's effects on small and medium-sized businesses and action against increased EU requirements is exactly this. The criticism of diversity reporting also aligns with the plan's principle that people should be judged on their character and actions, not on their background.
Original (Swedish)
Planen åtar sig att ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet och att motverka överimplementering av EU-beslut, där direktiv som huvudregel ska genomföras på miniminivå. Motförslagets krav på konsekvensanalys av hållbarhetsrapporteringens effekter för små och medelstora företag och agerande mot ökade EU-krav är just detta. Kritiken mot mångfaldsredovisning stämmer också med planens princip att människor ska bedömas utifrån sin person och sina handlingar, inte utifrån bakgrund.
- reduce company administrationdecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove one third of company administrative costs and one third of red tape”
- EU directives at minimum level»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 counteracting over-implementation in Sweden of EU decisions - as a main rule EU directives should be implemented at minimum level”
- judged on character and actions»men också för allas rätt att bli bedömda utifrån sin person« (party programme ↗)“but also for everyone's right to be judged on their character”
- rejects identity politics»Denna identitetspolitikens kollektivism strider mot« (party programme ↗)“This identity politics' collectivism conflicts with”
flags: citat_migrerat
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 election manifesto wants to remove unnecessary rules where the costs to businesses do not match the benefit and ease the administrative burden on small businesses.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto wants to remove unnecessary rules where the costs to businesses do not match the benefit and ease the administrative burden on small businesses. A consequence analysis of the effects of sustainability reporting for small and medium-sized enterprises, and action against increased requirements at EU level, follows directly from that commitment. The party programme moreover rejects both negative and positive special treatment based on sex, age or country of birth, which speaks against requirements for diversity reporting.
Original (Swedish)
Valmanifestet vill ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan och avlasta småföretagens administrativa börda. En konsekvensanalys av hållbarhetsrapporteringens effekter för små och medelstora företag, och agerande mot ökade krav på EU-nivå, följer direkt av det åtagandet. Partiprogrammet avvisar dessutom både negativ och positiv särbehandling utifrån kön, ålder eller födelseland, vilket talar mot krav på mångfaldsredovisning.
- remove unnecessary rulesdecisive»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället.« (2022 manifesto ↗)“To get more and growing businesses it is important to remove unnecessary rules where the costs to businesses do not match the benefit to society.”
- reduced administrative burden»Verka för regelförenkling och avlasta småföretagens administrativa börda« (2022 manifesto ↗)“Work for regulatory simplification and ease the administrative burden on small businesses”
- no positive special treatment»Vare sig negativ eller positiv särbehandling på basis av kön, ålder, sexuell läggning,« (party programme ↗)“Neither negative nor positive special treatment based on sex, age, sexual orientation,”
- stop 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”
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Sources and documents
- The committee report on riksdagen.se (2024/25:CU11)
- Committee report full text (HC01CU11)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2024/25:1067 — Ny stiftelselag för små resurser och förnyade ändamål av Magnus Berntsson (KD)
- Motion 2024/25:1188 — Förändring av bokföringslagen av Niels Paarup-Petersen (C)
- Motion 2024/25:1390 — Associationsrätt av Mikael Eskilandersson m.fl. (SD)
- Motion 2024/25:1470 — Brott mot företagare av Tobias Andersson m.fl. (SD)
- Motion 2024/25:2339 — Höjt krav på aktiekapital av Lars Isacsson (S)
- Motion 2024/25:2541 — Skydd för företagshemligheter av Boriana Åberg (M)
- Motion 2024/25:2613 — En grön klimathandlingsplan för Sverige 2025 av Elin Söderberg m.fl. (MP)
- Motion 2024/25:3094 — Benefit corporation av Markus Wiechel och Alexander Christiansson (båda SD)
- Motion 2024/25:3111 — Utgiftsområde 4 Rättsväsendet av Teresa Carvalho m.fl. (S)
- Motion 2024/25:3164 — Rättspolitik av Ulrika Liljeberg m.fl. (C)
- Motion 2024/25:3190 — Skattepolitik av Niklas Karlsson m.fl. (S)
- Motion 2024/25:3196 — Finansiell stabilitet, finansmarknadsfrågor och betalningssystemet av Mikael Damberg m.fl. (S)
Source: The Swedish Parliament