SwedenFAR
FAR backs reporting relief but seeks clearer transition rules
FAR supports the proposed reduction in sustainability-reporting scope while highlighting unresolved questions about intangible resources, group changes and transition.
By Taxxa AI OyPublished 18 August 2026
FAR supports the proposed Swedish implementation of sustainability-reporting relief in SOU 2026:27. The proposal would limit mandatory reporting to companies and groups with more than 1,000 employees and net turnover exceeding SEK 4.9 billion. Listed small and medium-sized companies would leave the scope. These are proposed thresholds, not a statement that the Swedish change is already in force.FAR
FAR nevertheless asks for clearer rules on intangible key resources and on acquisitions and disposals within groups. It also identifies transition uncertainty for companies listed during 2026 that fall below the proposed thresholds. The inquiry proposes commencement on 1 January 2027, with first application to financial years beginning in 2026 or later for companies already covered; advisers should follow the final transition rules.FAR
Assess potential future reporting scope while tracking the final legislation and transitional provisions.