Dags för företag att förbereda sig inför CSRD – här är expertens råd

Hållbarhetsrapportering Även om några pusselbitar saknas i EU:s kommande lagstiftning om obligatorisk hållbarhetsredovisning, är det dags för företag att börja förbereda sig. Det anser Sandra Atler på Enact, som ingår i EU:s expertgrupp Efrag. Hon råder bolag att inte bara fokusera på att rapportera sina risker, utan att tänka steget längre och fundera över hur man ska hantera riskerna.

Dags för företag att förbereda sig inför CSRD – här är expertens råd
seniorkonsult på Enact och sitter med i Efrags:s Technical Expert Group. Foto: Enact/Adobe Stock.

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.

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– 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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