bolagsstyrningsrapporten

Bolagsstyrningsrapporten is the corporate governance report included in the annual reports of Swedish companies, particularly those listed on Nasdaq Stockholm. It describes the governance framework, processes and controls of the company and its adherence to the Swedish Corporate Governance Code and applicable laws.

The report typically outlines the board of directors: its composition, independence, diversity, the number of meetings, and the work of key committees such as audit, remuneration, and nominations. It may explain the distribution of roles between the chair and the CEO, as well as succession planning and evaluation procedures.

The report covers internal controls and risk management related to financial reporting, major business risks, compliance, anti-corruption measures, whistleblower procedures, and the role of internal and external audit. It also describes the information and disclosure policy and how shareholders are kept informed.

Ownership structure and shareholder rights are summarized, including significant owners and voting arrangements. The report often includes governance principles on remuneration, equity incentive programs, and alignment with the Code’s requirements, along with statements about diversity and sustainability governance if relevant.

Compliance and deviations: the report states whether the company complies with the Corporate Governance Code and explains any deviations. It may indicate whether the corporate governance report has been reviewed and the extent of auditor assurance.