On 2 October, Enact hosted a webinar on Sweden’s first formal proposal for implementing the EU’s due diligence directive, the CSDDD. The session was led by Sandra Atler, Senior Advisor and Director of Enact’s Human Rights and Business Practice Group, together with May Hylander, Consultant & Manager for the Swedish Business and Human Rights Network.
The session set out to answer practical questions around:
→ what the Swedish proposal, Lag om företagsansvar, suggests
→ how it aligns with, or diverges from, the EU directive
→ what the proposal means for companies in scope and companies outside it
→ the next steps in the legislative process, and concrete recommendations for preparation, whether a company falls inside or outside the new scope
About the proposal
The proposal, presented in the inquiry report SOU 2026:56, suggests a new Swedish law implementing the CSDDD on a minimum-requirements basis. It covers only the largest companies, with an estimated 70–90 Swedish companies directly in scope.
The proposal now goes through the ordinary legislative process, including consultation with invited stakeholders and experts, before a possible proposition is put to Parliament.
Watch the recording
From understanding to practice
For companies in scope, the priority now should be to build internal capability for carrying out due diligence as the process unfolds, rather than waiting for a final text. For companies currently outside the scope, the proposal is still relevant, since many will encounter the CSDDD through customers, financiers and supply chains that are covered.
At Enact, we support companies and public sector organisations with sustainability due diligence, value chain risk assessments, sustainability reporting and training. If you would like to discuss how this proposal affects your organisation, or strengthen your approach to due diligence and responsible business conduct, please get in touch at sandra.atler@enact.se.
Our CSDDD Course is designed to help companies build practical capability in this area. It runs across four live sessions this autumn. See upcoming dates and sign up via our calendar.