Sustainability in accordance with the Annual Accounts Act

Sustainability in accordance with the Annual Accounts Act

Meet the requirements of the Annual Accounts Act 

We provide support in meeting the requirements of the Annual Accounts Act (Sv. Årsredovisningslagen). Under this law, companies that have met the following criteria for the past two financial years are required to prepare a sustainability report


Previous thresholds 

New thresholds 
(from July 1, 2024)
Average number of employees 
>250 >250 
Total assets 
>SEK 175 million > SEK 280 million
Net sales>SEK 350 million >SEK 550 million


This reporting provides stakeholders with insight into a company’s social and environmental impact, as well as its broader sustainability efforts. It is important for affected companies to comply carefully with the legal requirements and ensure that their sustainability disclosures are clear, relevant, and fair. Sustainability reporting is becoming increasingly important at a time when these issues are receiving greater attention from investors, consumers, and society at large.

Contact information

Evelina Fredriksson

Evelina Fredriksson

Affärsområdesansvarig region Öst / Director / Sustainability audit and advisory services
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