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4. Other Stakeholders

4.1 Consideration of Stakeholder Interests

In Sweden, the Board has discretion to consider the interests of stakeholders as a means to generate profit for shareholders.

• The Companies Act sets out that the purpose of a limited liability company is to generate profit for its shareholders.
• However, the Board can consider the interests of other stakeholders to increase long-term shareholder value.

There are no mandated disclosures specifically for this regard. However, the sustainability report is required under Swedish law, which includes information on the company’s approach to corporate social responsibility and environmental and social issues.

4.2 Role of Employees in Corporate Governance

Employees have a formal role in corporate governance through employee representatives on the Board.

• Where the average number of employees is at least 25 during the most recent financial year, employees are entitled to appoint two members and two deputy members of the Board.
• For companies with an average of at least 1,000 employees and operating in different industries, employees can appoint three members and three deputy members.

Employee representatives have the same rights and duties as non-employee directors, subject to certain additional requirements concerning conflicts of interest.

4.3 Role of Other Stakeholders in Corporate Governance

Non-shareholder stakeholders do not have a formal role in Swedish corporate governance. However, the Board will consider responsibilities to employees, customers, suppliers, and the wider community as part of sustainable long-term value creation and sound corporate governance.

4.4 Law, Regulation, and Practice Concerning Corporate Social Responsibility

The Swedish Companies Act requires companies to include information on their approach to corporate social responsibility in their annual report.

• The sustainability report must also include information on the company’s approach to environmental and social issues.
• In addition, the EU’s Non-Financial Reporting Directive (NFRD) is implemented in Sweden, which requires large public-interest entities to disclose certain non-financial information, including:
  • Information related to environmental matters
  • Social and employee aspects
  • Respect for human rights
  • Anti-corruption and bribery matters
  • Diversity on the Board.