EU:s kommande omnibuslagstiftning innebär att upp till 80 procent av de företag som tidigare omfattades av CSRD kan slippa de tuffare kraven på hållbarhetsrapportering. Men för många mindre företag som redan investerat både tid och pengar i sitt hållbarhetsarbete väcks en ny, strategisk fråga: Hur kan de fortsätta dra affärsnytta av hållbarhet – utan att behöva rapportera enligt full ESRS?
Så kan LSME stärka affären för mindre bolag
Redovisning Majoriteten av SME-företag kan komma att slippa CSRD-kraven. Men för dem som vill fortsätta arbeta strategiskt erbjuder LSME ett smart alternativ.

Elin Nilsson, CSRD-expert på IVL Svenska Miljöinstitutet. Foto: Pressbild / Adobe stock.
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Ett alternativ är att frivilligt använda LSME – den hållbarhetsstandard som tagits fram av EFRAG för noterade små och medelstora företag. Men den kan även vara relevant för icke-noterade företag, menar Elin Nilsson, projektledare på IVL Svenska Miljöinstitutet.
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