AP2 has a number of policies and guidelines that form the basis for the sustainability work. The Fund performs an annual review of policies and guidelines, and this is followed up through a system of internal controls and procedures.
In addition to internal governing documents, there are also external regulations and conventions that form the basis for AP2’s sustainability work. These include the OECD’s Guidelines for Multinational Enterprises and corporate governance, the UN Global Compact, the UN’s Guiding Principles on Business and Human Rights, the Swedish Companies Act and the Swedish Code of Corporate Governance, as well as regulations under EU Sustainable Finance. AP2 also adheres to other specific corporate governance codes such as the ICGN Global Stewardship Principles and the UK Stewardship Code.