Are the requirements of CSRD transposed? If yes, what was the implementation date and what is the name of the legislation?
Yes, in principle. The transposing legislation implements the core CSRD obligations, including reporting on environmental, social and governance factors, subject to the scope, assurance and enforcement provisions described below. On July 1, 2024, the new rules on sustainability reporting transposed the CSRD and entered into effect. The Stop-the-Clock Directive was transposed through a law of December 31, 2025.
Has the local legislation extended the scope of the CSRD, by adding any additional requirements or going beyond the Directive in any way?
Yes.
Scope of application.
How does the transposition affect different types of companies? Are there specific provisions for different sizes or types of companies, such as SMEs versus large enterprises?
The Swedish transposition applies in line with the EU-wide CSRD phased implementation timetable. Large undertakings meeting the EU size criteria (expressed in Swedish krona equivalents) are subject to full sustainability reporting requirements, followed by other large companies and, subsequently, listed SMEs, which benefit from transitional opt-out provisions and simplified reporting requirements.
While the Swedish legislation entered into force in mid-2024, the scope and timing of application follow the harmonised EU CSRD framework.
The regime reflects the principle of proportionality, with more extensive obligations for large undertakings and reduced requirements for SMEs.
Do any enforcement provisions, such as sanctions or penalties exist under local law for non-compliance with CSRD?
Yes.
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