Nya EU-regeln som många missar – ”Kan få böta 4 procent av omsättningen”

Hållbarhetsredovisning EU arbetar för fullt med att reglera företagens hållbarhetsarbete. Mycket är väl känt och många företag arbetar i dag med att anpassa sig till saker som CSRD, CSDDD och green claims-direktivet. Men det finns en regel som tycks ha flugit under radarn för de flesta företag. En regel som redan trätt i kraft och som kan ge mycket höga böter för företag som bryter mot den.

Nya EU-regeln som många missar – ”Kan få böta 4 procent av omsättningen”
Linnea Jacobsen. Foto: EY/ Adobe Stock

Avskogningsförordningen är en del av EU:s Fit for 55-paket och är en förordning som ska reglera användningen av skogsmark för att minska koldioxidutsläpp. Syftet är att minska den globala avskogningen och skogsförstörelsen genom att reglera import och handel med vissa specifika råvaror och produkter inom EU.

Någonting är fel

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– Att skövla skog innebär att man frisätter koldioxid och avskogning står i dag för en ganska stor del av de globala koldioxidutsläppen. Avskogningsförordningen speglar det akuta läge som världen befinner si i dag, säger Linnea Jacobsen som är expert på indirekta skatter hos redovisningsjätten EY.

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