Soft law standards and guidelines

Contents

1. Introduction

• Sustainability governance and reporting landscape • Overview of OMXC25 Companies • Sustainability reporting for OMXC25 Companies

2. Governance

• Corporate sustainability bodies • Articles of association

3. Soft law standards and guidelines

• The United Nations Sustainable Development Goals • Companies’ commitments • UN Global Compact • UN Guiding Principles on Business and Human Rights • OECD Guidelines for Multinational Enterprises

4. Sustainability Reporting

• Reporting format • Reporting guidelines

5. What’s next

• Overview of the CSRD • Overview of the CSDD • EU proposal for a regulation on prohibiting forced labour