The Council regularly reviews the financial information that listed companies are obliged to provide. The review covers annual reports, including sustainability reports, and half-year reports. The review is being carried out by delegation from the Swedish Financial Supervisory Authority within the framework of Swedish self-regulation in the securities market. The Council works to ensure that listed companies' reporting is of high quality and good comparability, both in Sweden and internationally.
The Council reviews annual reports and semi-annual reports and decides whether they are in accordance with the relevant reporting framework. The Council's decisions are divided into four categories, depending on whether the review has detected any infringement, and if so, how serious the infringement has been. The Council’s decisions regarding minor infringements are available in Swedish and can be found by the link below.
The Council actively participates in the work of ESMA (the European Securities and Markets Authority), the supervisory authority in the securities market within the EU. The Council also actively participates in other international collaborations and meetings, particularly in Europe and the Nordic region, to promote and develop the Council’s activities.
The Council for Swedish Financial Reporting Supervision is one of five executive bodies of the Association for Generally Accepted Practice in the Securities Market. The non-profit association operates on the principle of self-regulation, which means that experts from different fields collaborate on the setting of regulations and standards, interpret regulations and review how the sector complies with regulations. The goal is for the Swedish securities market will be one of the most well-functioning, long-term sustainable and confidence-inspiring in Europe.
The Association's other four executive bodies
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