12 steg till hållbarhetsdata som klarar revision

GUIDE CSRD ställer nya krav på hållbarhetsdata – varje siffra måste kunna granskas. Här är 12 konkreta steg för att säkra kvalitet, spårbarhet och ansvar i rapporteringen.

12 steg till hållbarhetsdata som klarar revision
Foto: Adobe stock.

När hållbarhetsrapportering regleras med samma skärpa som finansiell rapportering, höjs ribban rejält. Enligt CSRD och ESRS måste varje datapunkt vara verifierbar, spårbar och förståelig – ofta insamlad från flera delar av verksamheten och hela värdekedjan.

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– För att fatta rätt beslut krävs korrekt och verifierbara data. Säkerställ att ni samlar in rätt information och att den kan granskas och spåras över tid, säger Cecilia Almér, hållbarhetsexpert på Stratsys.

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/uUwKEwfE99CESE5Ykjbqz2Jtqahu+2mc1+OPlWKxrBhesFuT5dYuPKgkh8qTvJhnsS5cZYzJ2dicnkWt28WNsXDj7021P6gpY8uHelQZuuBKQjJ7PrMq4Ktf6gRvRuFaeYEAgNjnmKTV9GblRTmQIpz4usTRIv7+j0IDIEhY+vO265GOx/y7T4XxxzOyPJM75UdqwoqoxkGtfs1fjBHXxkYVKB4Pt2rQ0pvHzamk3+KhxXcMjRqaLSZTVNFkfqaSKtfWEZkz9DQJVKkfKlauiwGto6ZvyPrbvcyY8obpJqRBPPGDXDE2DlXKEJgIi7A2pHbYBJXGYnfKIbNtzfYsMMLU0u9P8oMv33wGTWTh7B+moBIlNBkcchvZs+UJkpWP1oIE6sb8e7dQs8S2DAECLqT3xmwrB3/iaq8x6VpecVn/mPAkgwmwfvMUwm7u+WFBsReDDOL2MIVnMloa8i7uzoFWPfN9Kv2gYl1ZDCjay9L7x77kpkvi6SZcZiZdElUgaqGXSmfrnqDZrRAK4xIb0pIXPlW/Qk+pY4nY04Rye/nq6e+LsajwuwXPkmNV/hhoqA3e8Woq7EZv5FuAVZzjoHt19fkNQAbcZtijLZ+e83qFr1f5KxPoFtyVvx+ES5sS7Dl97CZbE8dtE4uVBQWTmc/hCfv4jHBf5gB3g8bGdh3wXVxFRPNvaldb2XbA1eOw6UlFU8A9FSB/6aYPHV9OLmFrIol8Jy+Xf0r6luhIIU3oDKDVCBmvnTGiORjJ97QzSXH47TR4zYFoBpIPde5tCL6ePOdFsSy1LPnr4leWkZd0uFH1lmnFU/gJaLHPBXEiDOnatiaH4UaW3NhcL6h4Yn3AxSXARpCXy07yveoL7w59horCWQFqeYOcdKUqreP7GKi6YZRBWJyBpr+aRmRuEEz61J+gr0U3QkB6yoJ2g3E5Ij/vfn2ZE8057BL+KZFZZOR8pWPEPJP0M2nnrD3o+IH45A7S03arDJ4RofN88MyBtKqy+fmAkg46LAs4TNLs6IGAbmanV88RJk0Gtr34fye1T1uP1Byb2zD0QyNqOU6vvTcBTUbCXoYeRBeKupwNfWBhfvYAMf34OHOLzfgEv1tTr1OZK0ou75grHrEDok9GLAvO/XOcwB2U9r9HWrB0hw/O5cVYglgM0gITmBO1Jzmn6DfC9UpcqrY6jRR6g+c258ymij1f/z4BHYHZ9ZKeu4Tm64ztMnsuTHQbFX4cj61xHX5sr9Jj+9jz+kslfj7r255gULJJTF9kXiwbGoytOKHb5E30FdiAPUVetunxM4nHoqZYaAj4FLuoN9p4iV3itaHKYb7oawaJnNYmv3SiqI5IXTq5FsfRsQ+bczj1f3uDOZYD+Shx+qGPiPGzNhnC4wiLVtvVgNIOQcDWtwE3Uhq5eqMGiI/Nc5uwQvK5+TsFNnZ7iEbyxHkavh44I7ccL0wkeUYA1FNXCFoRcAIdI14clgOySvCUttR/1k0nbuhYJ9AbsewFN9I1zYV2+hjma1p1iUPuAp3C5VBWoIRRb6NF+J9RKqh1Wt99AWuQnJ3/w/3mgU3gn9oFXGRQ7olvRYS3SctyzDjEDS048t01fibQqTdDTZ9CyJtOWPXqvqQ2TXWqhdnsz+cIj1A++mJovd2WhPHcyvZOQKGiLwSJkDqQNn2LRqsCJ2SlYKJxtj/i+QoaiyKIJWwU5sB4Zkj2mucWPvaN7AwGDZ9yKmrLNb4d46WtRUvUqJb/tFOOhQZx2VZH6D02+b9MfGDimURRuy1Yc5xXc/9sAeHzuF10tUnRsQn90xwPd2zqbuUpjQH+JUPTfv/FwzdfMeMUlewlMZCHpRSDmOMSSABB4DRRXyRQvBw9EJh/UsZGrTNTc01r2C5umUFymAdVOS5dbQWAh+RCKSKgIVl7e+t2iuykJ4BlLIlZICkkVKp8OL8jsrkpOUaX8uCxi+Ugj7EHMuYaehmTBpY/MesIxPV5XpdBe0hNf15rvyEJtCW4XU0sa3g5BihnZuIemPo4heb/288doBKSez4ru402xv2CqCUjGyECuih30Pm8pvfMUfmMRCTEtqYoH3V89su6DoFN3V52q72EyHcrbZgGdrtO1caVDk4UnAGyl9LYOa36FRGQxfb21QaixoiOAM+EW0L++/0+ifiS96qFzVJs79+EcZ0XnMbhDBCc3Kq4CAb8A2vNccvEN6cMn22bt22pYh/VDRX39EN2cjUABjFwNPQXUuAYB8RoIf35IigBX3yeHLS6hm2KYSHxOCp8c1LkaO9Y4Jpjuxi+Uie06w5rZsfeBDTBPLFoO+cfGD1fy7EFNrUNz12sxnQoj6OFTWQjnRBYymao3UXoRb+GVMwq8fGd9oMiXr4njWwsmWak2Y5mq+WlLCjU0IlTlVu5S85w8Q4Urm3V1e0aONN4T8dS6xI2iuTQGFFkIHAfn5jbIXfxhOiRm+D2Taq/DrwGcKLd+r70dWRwXLEs9PGsLvGT316+g5zuW4yJbtmMJssdpdFl6fVnsEvI6XYr3y0LvtEyZ1uuRkFKLkw2mSJ1eB6swau2qCT4i0ov1uua0cvP+Rhs0MEiQdrvWIyIASS1qW4/dR3elYY4ZcUK7NP073Z+yrpZd2IWhcX/m3dmpRMtZmX39coffqapEL9sdm/JCakVTNSu69YmCrMHNHQcC4UPNr6qcNPjFCatyYJiVhobmIupTU6L8obGfzm56/GjmA05pMm/3h/4EpGvS/xNJHU9mxGab6H8MCAqNq2jXif6ZP7fDAElKMvUA5BB/qmyUpJTI8/ktKpl/dz90cKutDqbcHz+6CjqA9fC2fyPj97J8oXMm66TnKn/x9FnrJWT2QgKBPPtEfs1IOaHBusykgM1aSQYUa44bzQW208PQFzS4KMvhVrgM2Nxy9LgOv40yEsYczQZG1g0aiQBxV7+QoKlugIHPUB4/TgxXjHsN24wlg1kh5qMaTbO6V1fRWfO99W00cApzfPB1QtSO7p3gKqoSJoVQb66blg5HTqu5YOQb9Vcs6SP2pG3i+Em629YcM54AvvOOHTPe4S1YQvC3SSB/Lz041JpV+F3lALHBuJFTVk+xTaVflI36PjCu1u8s/DQ01VJUqUCQKsIQ0S5AHGAYclvkp8rze4S4bFbna45kGFcezmsKDtPE0Ree4JW0k4m19Kxdz9yzq+EoCh3gAhrXyds6sUHIeo1PcTgmJAgie8e2PJPfufAYi2bUixp1qDCRXMBSfzRhbJHxjauwzDV1Cq+L/6pNxhwkijFYDqy2wy2aJOw8v2ZPb10FNWfccfbBIggqjYjoCJs/vEJGBFtzD61KmB3JxgGrQkMHVErkZIPyMFrMMCSOxWe0oB6noshG5oLgELmnXS+Erk+e3ch4/H56T5B8zFE7N+ABP2uOtsAs4v7sZtRBurqcGEJH+qWkY32+9hU2bOJC+f7bnOyUktjH4CuWay6FnRwWAfB+5shAhJbGP8GF913QYKAgma5t61cmPv98kW2coUYC4cr4QY7GblK/ovkRKunw6ugdJ7upRovfrKc0f/52Bk2MrwAR9zBSnsipr+O7AYFzLDJb/b9YQ1TNBGV3G0q1+uDVTdX7QxoGy6DVc2M4R8ZDWzjOi6hBUXRwYDm2RU4QOaC5kJMhbVrK+h4RGmeCBeVevF1gH2pbWRMe5/36ZhpdkAxDX7B1+ZHOBx1G3LYiFteYVSoqfiiNleS3a8HzZVxXBqfeIH+hE2KfscBz8vJVgH05F/Dm0qemxy1fyCJB56CtrqjMwapNE0qNKiaLZebFRLvNlRWrFtSumpn0o+mKC8vzJEYNmbL+mxwR5OWAw2IoLbTvBltTeJvkxHJvkrN2CxNHZ7WeXpcznyXhLIGvuJnDl5ET5vJGq3sqZllG9TltyWWlpcI0UvAYQxs3DEC42M5k2xABQt2mAYqzI1Sh+d5hM1rtBJR93I03Il8o+zcAnmQdbJUmPzb3noC0qOChB/b1M3ZOpxNckb6jgNDNhrFSbiq3qce5W2sRhbOmywDPQ+WVYr2KwNaUY/qtP8BXX1Mil83nmFpYrMuDHOvIdlzBGe/83kscaaxKNNBuuDME7IjdUoWRVfUfgSX1qZ0rweo6aLkbsXOzk1K0DHUyznRbZOC+udj/qSrKnx9S+AxADCYBSLCJ+KwGRzISJXO5vj4JkmF8fEX0aeELZFFfELRiUJFWMuNMM611ZbmY4E6cMoITTHdPrh7AMaronvAzH3kPsbdzAkN3renr7y4ItMUUTJbqJF2IvPLRPpVMMDF34Ohb1wkA0oe8Nh2DRPxBbL5Z+TkJMk2y8c1hFPGTE=

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