Sustainability reporting

Sustainability statement

Published Reviewed

Written and reviewed by Fredrik Surtell

A sustainability statement is the dedicated section of the management report where a company in scope of the CSRD publishes its ESRS disclosures. It sits inside the annual report rather than as a separate voluntary document, is prepared under the double materiality principle, and is subject to assurance. In Sweden the requirement is implemented through the Annual Accounts Act (årsredovisningslagen).

Läs definitionen på svenska: Hållbarhetsrapport

Where this term does its work

This definition is general information, not legal advice. Always verify the current official source.