48. 根据《联合国反腐败公约》第十二条第 3 款，缔约国承诺采取措施维护账簿和记录保存、财务报表披露以及会计和审计标准。瑞典强调私营部门必须遵守审计准则，并提请注意《国际审计准则》和欧洲联盟会计指令。瑞典还提供了关于特定规模的实体编写的可持续性报告的信息；这些报告包含关于行动后果的信息，包括有关人权和反腐败问题的信息。
48. Under article 12 (3) of the United Nations Convention against Corruption, States parties have committed themselves to taking measures regarding the maintenance of books and records, financial statement disclosures and accounting and auditing standards. Sweden highlighted the importance of the private sector adhering to auditing standards and drew attention to the International Standards on Auditing and the European Union accounting directives. Sweden also provided information on the sustainability reports prepared by entities of a certain size; the reports included information on the consequences of operations, including with regard to human rights and anti-corruption issues.