Global Reporting Initiative, GRI, är det ledande ramverket för hållbarhetsredovisning. Georg Eriksson beskriver det som den ”mjuka delen” av ett företags hållbarhetsarbete.
Experten: Det innebär dubbel väsentlighetsanalys
Hållbarhet i praktiken
Utvecklingen av begreppet dubbel väsentlighetsanalys har enligt GRI gett upphov till förvirring i företags hållbarhetsredovisning. Miljökonsulten Georg Eriksson reder ut vad som gäller.

Miljökonsulten Georg Eriksson.
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– Man kan tänka på det utifrån FN:s globala mål, som är det man huvudsakligen utgår ifrån. Det handlar mycket om värderingsfrågor, vad bolagens kärnvärden är och vad de eftersträvar, säger han.
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


