listed companies having large shareholders who take an active and central role in the management of their companies and who collaborate with the large financial institutions, and to a large extent likewise that these shareholders take on broader societal responsibility for the business in their companies.1 This is something that is also heavily reflected in the Swedish discussion on corporate sustainability. The Swedish legislative focus in the area centres around soft law and voluntary measures by owners and companies, and this regulation is presented in this report. In so far as can be judged by the performance of the Swedish market and business in terms of performance, growth and available sustainability benchmarks, this liberal approach seems to be working exceedingly well. It is nevertheless currently under heavy pressure due to the more dirigiste approach that is being taken in the EU’s harmonisation efforts in the area. Hence, in addition to describing the national ESG-rules and regulations, a secondary focus in the report is on the overall approach to sustainability in corporate law and financial market regulation in Sweden, also featuring a critical perspective on current developments within the EU.