Corporate governance
The principal external regulatory framework that shapes the governance of ÅF:
- The Swedish Companies Act
- Accounting legislation, including IFRS, the Swedish Bookkeeping Act and the Swedish Annual Accounts Act
- Listing Rules/agreement with Nasdaq OMX Stockholm AB
- Swedish Code of Corporate Governance
Examples of internal documents that shape the governance of ÅF:
- Articles of Association
- Instructions, rules of procedure
- Policies and guidelines
- Process descriptions for each business area