Många stora bolag tillämpar CSRD fullt ut för första gången i år. Efter fjolårets ”CSRD-inspirerade” redovisningar skärps nu kraven på spårbarhet och granskning enligt ESRS, European Sustainability Reporting Standards.
Fem sätt att vässa årets CSRD-rapport – expertens viktigaste råd
REDOVISNING De första svenska CSRD-rapporterna visar både styrkor och brister. Hållbarhetsstrategen Sara Sjödoff på Sweco pekar ut fem åtgärder som höjer kvaliteten, gör granskningen smidigare – och minskar risken för kompletteringar.

Sara Sjödoff, Sweco. Foto: Pressbild & Adobe stock.
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Sara Sjödoff, hållbarhetsstrateg på Sweco, beskriver en övergång där praxis fortfarande sätter sig – vilket skapar osäkerhet men också utrymme att snabbt höja läsbarhet och effektivitet.
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


