EU:s kommande lagstiftning om obligatorisk hållbarhetsredovisning, Corporate Sustainibility Reporting Directive, CSRD, närmar sig med stormsteg. Direktivet, alltså huvudlagstiftningen, har fått grönt ljus av Europaparlamentet. Samtidigt har EU:s expertgrupp Efrag nyligen presenterat sina slutgiltiga förslag på innehållet. Det vill säga de standarder som kommer spela roll för hur företag ska implementera kraven.
– Det viktiga är den dubbla väsentlighetsanalysen som kommer styra vad varje bolag måste rapportera. Väsentlighetsanalysen leder bolagen fram till vilka ESG-frågor som är väsentliga och man därmed ska rapportera på, i enlighet med framtagna specifika standarder inom miljö, social hållbarhet och styrningsfrågor, säger Sandra Atler som är seniorkonsult på Enact och sitter med i Efrags:s Technical Expert Group.
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
publicerad 28 november 2022