Sustainability reporting

November 25, 2025
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Sustainability reporting is the process whereby companies systematically document their impact on the environment, society and the economy according to established frameworks such as CSRD, GRI or other standards. For Swedish companies that meet certain size criteria, sustainability reporting is mandatory under the Annual Accounts Act and the EU’s CSRD directive, which provides enhanced requirements for scope and verification.

What is included in sustainability reporting?

Sustainability reporting covers three main areas according to the ESG framework. Environmental factors including climate impact, emissions, resource usage and the circular economy. Social responsibility encompasses working conditions, human rights, diversity and the supply chain. Corporate governance describes ethics, anti-corruption measures, board composition and transparency. The CSRD directive sets out the requirements for reporting according to the twelve ESRS standards that cover these areas in detail.

Translation of sustainability reports

For Swedish companies with international stakeholders, an English version of their sustainability report is required. This is particularly important for listed companies, as international investors and ESG analysts use this information to evaluate a company’s sustainability work. Professional translation requires expertise in sustainability terminology, ESG frameworks and the ability to convey a company’s commitments credibly in English. Fluid Translation is a language partner with 20 years’ experience that works with ISO-certified system support and offers experts in sustainability taxonomy and ESG terminology, we work with copywriters who provide engaging narratives about sustainability work, we adhere to the four-eyes principle with at least two reviewers for each text and we have a good understanding of the expectations of international investors’ and analysts’ regarding sustainability communication. Read more on our case studies page.