Since 2009 (fiscal year starting 1 January 2008), fully or partly state-owned companies have been required to prepare a sustainability report based on the GRI Guidelines. To this end, a guide was adopted on 29 November 2007 called "Guidelines for External Reporting by State-Owned Companies".

Act of 1998 on the Swedish Environment Code, entered in force in 1999, introduces the requirement to disclose information in an annual environmental report on the environmental consequences of their activities for companies in the construction sector and those having activities emitting toxic waste for the environment.