In 2021, the Swedish Corporate Governance Board issued rules on remuneration for senior executives and incentive programmes. The rules are now administered by ASK.
The remuneration rules replace the previous self-regulation regarding remuneration to senior executives and share and share price-related incentive programmes. The rules also contain certain provisions that supplement the rules in the Companies Act on remuneration guidelines and remuneration reports.
In connection with the entry into force of the remuneration rules, the Swedish Securities Council also issued an initiative statement (AMN 2021:09) addressing related issues that are also relevant to good practice on the stock market with regard to share-related incentive programmes.
The remuneration rules were revised in 2025, with entry into force on 1 January 2026.
The changes made are primarily linguistic and pedagogical clarifications due to application issues that have arisen since the previous rules came into force, whereby, for example, the board's responsibility for incentive programmes has been made clearer. In addition, certain clarifications have been made regarding the information to be provided to the general meeting prior to decisions on incentive programmes and the content of the remuneration report.
Remuneration rules 2021
Remuneration rules 2025
Remuneration rules 2025 – mark-up