Skanska AB 2024 ESEF +Scope 1+2 -61% vs 2015, Peab FY24 SEK 59 bn 13,000 emp, NCC AB + JM AB + Castellum AB, Årsredovisningslag 1 Jul 2024 CSRD.
Swedish listed-parent / PE-portfolio workforce against Skanska AB (Nasdaq Stockholm Large Cap; 2024 Annual + Sustainability Report ESEF-compliant; Scope 1+2 -61% vs 2015; Scope 3 -37% vs 2020), NCC AB (Nasdaq Stockholm Large Cap), Peab AB (Nasdaq Stockholm Large Cap; 2024 Annual + Sustainability Report published 1 April 2025; SEK 59 bn net sales; 13,000 employees), JM AB (Nasdaq Stockholm; residential focus), and Castellum AB (Nasdaq Stockholm Large Cap; commercial real estate; double-materiality assessment complete 2024) — plus EQT-/Altor-/Nordic Capital-owned construction portfolios — Årsredovisningslag (1995:1554) as amended 1 July 2024 implementing CSRD Directive (EU) 2022/2464 + Delegated Reg (EU) 2023/2772 (ESRS Set 1 including ESRS S2) + Nasdaq Stockholm Rule Book for Issuers + ESEF tagging requirement.
Request Technical BriefingRegulator exposure profile
- CSRD via Årsred. 1995:155428%
- Delegated Reg (EU) 2023/2772 ESRS26%
- Lag 2018:1472 + Byggavtalet24%
- Nasdaq Stockholm Rule Book22%
SE listed-parent disclosure exposure axes.
Swedish listed-parent disclosure matrix against Skanska AB / NCC AB / Peab AB / JM AB / Castellum AB × Årsredovisningslag amended for CSRD + ESRS Set 1 + Nasdaq Stockholm Rule Book.
| Skanska AB | NCC AB | Peab AB | JM AB | Castellum AB | |
|---|---|---|---|---|---|
| CSRD via Årsred. 1995:1554 | covered | covered | covered | covered | covered |
| ESRS S2 value chain | covered | covered | covered | covered | covered |
| ESEF tagging | covered | covered | covered | covered | covered |
| Lag 2018:1472 kedjeansvar | covered | covered | covered | covered | covered |
- In-scope
- Conditional
- EU Omnibus pending
- Out of scope
EU Omnibus CSRD simplification proposal — verify current status before publishing.
Named projects in this jurisdiction
- Skanska AB (Nasdaq Stockholm Large Cap; 2024 Annual + Sustainability Report ESEF-compliant; Scope 1+2 -61% vs 2015 baseline; Scope 3 -37% vs 2020; first full CSRD/ESRS double-materiality cycle) Skanska AB 2024
- NCC AB (Nasdaq Stockholm Large Cap) NCC AB
- Peab AB (Nasdaq Stockholm Large Cap; 2024 Annual + Sustainability Report published 1 April 2025; SEK 59 bn net sales; 13,000 employees; first full CSRD cycle) Peab AB 2025
- JM AB (Nasdaq Stockholm; residential focus) + Castellum AB (Nasdaq Stockholm Large Cap; commercial real estate; double-materiality assessment complete 2024) JM AB + Castellum AB 2024
Swedish listed-parent / PE-portfolio: Skanska (2024 ESEF; Scope 1+2 -61% vs 2015), NCC, Peab (SEK 59 bn / 13,000 emp), JM, Castellum (DMA 2024). EQT/Altor/Nordic Capital. Årsredovisningslag amended 1 Jul 2024 implements CSRD + ESRS Set 1 + ESEF tagging.
01. Pre-pricing — Byggavtalet + ESRS S2 cascade
Construction workforce under Byggavtalet. ESRS S2 value-chain data cascade per CSRD parent consolidation.
02. A1 + Swedish-language contract + ESEF documentation
A1 + Swedish-language contract predate site arrival. ESEF tagging requirement for parent annual report under Nasdaq Stockholm Rule Book.
03. Finansinspektionen + Nasdaq Stockholm onboarding
Finansinspektionen sustainability oversight. Nasdaq Stockholm Rule Book for Issuers + ESEF compliance.
04. Skatteverket + Arbetsmiljöverket-defensible evidence pack
Minimum pack: Sweden-bank-traceable remuneration, Swedish-language contract, A1 receipt, Byggavtalet tariff reconciliation, ESRS S2 worker-level data for parent ESEF.
05. India and Gulf sourcing corridors — the Sweden listed-parent pathway
Indian and Gulf pools route through Byggavtalet + ESRS S2 audit-grade chain-of-custody per Skanska / NCC / Peab / JM / Castellum Nasdaq Stockholm-listed parent ESEF consolidation.