Den 1 juli i år väntas EU:s Corporate Sustainability Reporting Directive, CSRD, träda i kraft i svensk lag. Först omfattas företag med över 500 anställda. Därefter kommer reglerna succesivt utökas med strängare krav och fler företag som omfattas. Det innebär att många företag just nu är i full gång med att samla data och skapa strategier för att och försöka navigera i den nya rapporteringsdjungeln.
Oxfordprofessorn om CSRD: ”Kan vara meningslöst”
Hållbarhetsrapportering
Många företag arbetar just nu febrilt med att anpassa sig till EU:s nya krav på obligatorisk hållbarhetsredovisning, CSRD. Det kan visa sig vara helt meningslöst, säger Oxfordprofessorn Robert G Eccles i en stor intervju med Miljö & Utveckling.
– EU genomför ett stort experiment med CSRD, säger han.

CSRD kan visa sig vara meningslöst, menar Oxfordprofessorn Robert G Eccles. Foto: Pressbild/Adobe Stock.
Någonting är fel
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Syftet med CSRD är att öka transparensen i företagens hållbarhetsrapportering. Genom att finansmarknaden får bättre tillgång till hållbarhetsinformation är tanken att det ska styra kapital mot hållbara investeringar och att företag med hållbara affärsmodeller ska gynnas.
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


