Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability. Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called “IASinvestigation”.The conflicts and differences then were categorized into the approach theyrelated to, with Frame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data. “IAS- utredningen” is described in order to distinguishconflicts from differences that do not entail conflicts. Finally, the harmonization process ispresented for its central role in the study. Data: Data in the study reflect areas in which the differences in the regulations are reflected. Results: The study has concluded that there are several differences between the regulations,both in recognition and valuation. In general most differences in valuation have resulted inconflicts that have been linked to either the balance sheet approach or the income statementapproach. As for recognition, half of the differences consisted of those that led to conflictsand the other half that not has led to such conflicts. The connection to the approaches has notbeen clear in these areas even if they could be seen. SMEs have shown a clear move towardsthe balance sheet approach, primarily for valuation. In this case conflicts need to be addressedat a higher level. On the contrary Annual Reports Act is advocating the income approach to alarger extent for the same conflicts. The regulations will not be able to operate with oneanother without adjustments. The K3-project will be the place for these adjustments. / Syfte: Studien ska identifiera vilka konflikterna mellan IFRS for SMEs ochÅrsredovisningslagen är för att ta reda på om en anpassning behövs av svensk redovisning föratt uppnå internationell jämförbarhet. Metod: En deskriptiv metod har använts för att göra regelverken IFRS for SMEs och ÅRLjämbördiga för jämförelse i den komparativa metoden. Jämförelserna har observeratskillnader mellan regelverken. Varefter konflikter har sorterats ur med hjälp av den tidigareIAS- utredningen. Konflikterna och skillnaderna har därefter relaterats till hänförlig ansats föratt lyfta upp harmoniseringsbehoven på den nivå där de behöver åtgärdas. Referensram: I referensramen har erkännande och värdering förklarats för att kunnaanvändas som ramar för datainsamlandet och för analysen. Ansatserna återges och specifiktför balansräknings- och resultaträkningsansatserna då dessa ligger till grund för analysen.Även ÅRL, EG-direktiven och K3-projekten beskrivs då dessa har en central roll förbakgrunden till studien och den fortsatta förståelsen. IAS- utredningen beskrivs för att kunnasärskilja konflikter från skillnader som ej medför konflikter. Slutligen ingår en redogörelse förharmoniseringsprocessen. Data: Studiens data ger uttryck för de områden där det föreligger skillnader i regelverkensamt de faktiska skillnaderna. Resultat: Studien har kommit fram till att det föreligger ett flertal skillnader regelverkenemellan, både inom erkännande och värdering. I princip har alla skillnader inom värderinginneburit konflikter som kunnat kopplas till antingen balansräknings- ellerresultaträkningsansatsen. Inom erkännande har hälften av skillnaderna utgjorts av sådana sommedfört konflikter och den andra halvan sådana som inte medfört konflikter. Kopplingen tillansatserna har inte varit lika tydliga på dessa områden även om de kunnat göras. SME harvisat tydliga drag mot balansräkningsansatsen och flera, främst för värderings-, konflikterbehöver i detta fall angripas på denna nivå. ÅRL förespråkar istället resultaträkningsansatsen ihög utsträckning för dessa konflikter. Regelverken kommer inte att kunna användas medvarandra utan att en anpassning behöver äga rum. K3-regelverket blir spelplatsen för detansatstagande som kommer att behöva göras.

Stakeholders have for the past few years been interested in organizations' impact on sustainability, where economic, environmental, and social issues are prioritized. In 2017, the Annual Reports Act was amended. It now requires companies that meet the criteria to report their CSR activities and impact on sustainability-related issues annually. There is a growing demand and expectation for companies to take responsibility for actions that may negatively impact the society in which they operate. However, critics point out that sustainability reports could be used as a marketing tool for corporations to construct a beautified image of themselves. A corporation's social responsibility is a significant challenge for the business, as it requires them to adapt to society's expectations, which is why the amendment was implemented. Hence, the purpose of this thesis is to contribute to theory on CSR and sustainability reporting by evaluating how mandated reporting has affected the content of Swedish companies' sustainability reports. The thesis includes two different content analyses, one quantitative and one qualitative. The quantitative content analysis showcases the change in the frequency of sustainability-related keywords in sustainability reports, while the qualitative content analysis focuses on more in-depth content developments. The study concludes that there is a strong correlation between the amendment taking legal force and the improvement of all selected companies' sustainability reports. There has been a significant increase in the social and environmental dimensions, while the economic dimension is consistent throughout the period. Lastly, the study also concludes that mandatory reporting improves the information and content communicated in the sustainability reports to relevant stakeholders.