ESG Reporting
Heimstaden Bostad is dedicated to ensuring accurate, transparent, consistent and timely reporting and is working towards strengthening data quality and availability.
Heimstaden Bostad’s Sustainability Report 2025 covers governance, performance and progress against key ESG areas is prepared in accordance with Swedish Annual Accounts Act. Chapter 6, including the implementation of European Union’s Corporate Sustainability Reporting Directive (CSRD), the related European Sustainability Reporting Standards (ESRS) and the EU Taxonomy (Article 8).
The sustainability topics disclosed are based on the material issues identified through the Double Materiality Assessment (DMA) performed in accordance with ESRS 1 General Requirements. Independent limited assurance on the Sustainability Report has been provided by the external auditor, EY.
Reporting Standards
The CSRD is an EU regulation that requires companies to report on the risks and opportunities linked to social and environmental matters, as well as the effects their operations have on people and the planet.
The ESRS are the reporting standards applied by companies under the CSRD. These standards address a broad spectrum of environmental, social, and governance topics. They aim to provide stakeholders with clear and comparable information about the sustainability performance and impacts of the companies.
Heimstaden Bostad’s Annual Sustainability Report is prepared and reported in accordance with the CSRD and the ESRS.
The EU Taxonomy is a classification system that sets out criteria for identifying economic activities that are consistent with achieving net-zero emissions by 2050 and contribute to broader environmental objectives beyond climate change. It is aligned with the European Green Deal objectives and serves as a guide to directing investments to the economic activities most neededfor the green transition.
CDP is the world’s largest survey of corporations’ ambitions on climate change and environmental protection. By participating, companies provide investors with an objective view on how well they are dealing with climate change, water security, and forest topics.
GRESB provides sustainability data and benchmarking for real assets, supporting more than 150 institutional and financial investors globally. Through assessment-driven solutions, detailed asset-level data, and practical insights, it helps guide investment decisions and contributes to the shift toward a more sustainable global economy.
Sustainalytics is a widely respected evaluator of ESG and has validated Heimstaden Bostad’s efforts towards mitigating climate change by providing an improved ESG rating year-by-year, despite a stricter evaluation method every year.
TCFD’s recommendations aim to provide investors with information about the risks and opportunities that a transition to a society with lower carbon emissions and a changing climate entails. Heimstaden Bostad follows TCFD’s recommendations and has accordingly carried out a scenario analysis, dividing climate-related risks into regulatory, technological, market, reputation, acute, and systemic risks.