Integration of sustainability in corporate governance

Sustainability-related risks and opportunities do not differ from the other risks and opportunities that can be linked to financial firms’ operations. Therefore, sustainability should not be managed in limited areas of corporate governance, but rather be an integral part of corporate governance as a whole. In this survey, FI studied how financial firms describe their management of sustainability aspects in corporate governance and how these aspects are integrated into the operations.

FI Supervision 2: Audit supervision of public-interest entities

Pursuant to the Supervision of Public-Interest Entities (Audit) Act (2016:429), FI is responsible for conducting certain audit supervision activities. FI has conducted an investigation into this supervisory area in 2017. This report provides an overview of the investigation’s results and describes FI’s view on how the regulations can be applied.


Application of international financial accounting standards by companies

As of 2005, all listed companies – financial and other – in the entire EU should apply the new international accounting standards (IAS/IFRS) to their consolidated financial statements. Even if the new standards were applied to a limited extent before 2005, they entail a large, practical readjustment for both companies and investors.

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