Den dubbla väsentlighetsanalysen (DMA) är central i hållbarhetsrapporteringen enligt CSRD. Analysen kartlägger både hur hållbarhetsfrågor påverkar företaget finansiellt och hur företaget påverkar omvärlden.
Så lyckas du med dubbel väsentlighetsanalys – 14 experttips
CSRD En robust dubbel väsentlighetsanalys är grunden för att lyckas med hållbarhetsrapporteringen enligt CSRD. Här är experternas 14 bästa råd för att lyckas.

Här är experternas bästa råd för att lyckas. Foto: Adobe stock.
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I handboken CSRD-bibeln framhåller flera experter vikten av att ge DMA en central plats i hållbarhetsarbetet.
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IzkJWv2ppFIvO+ZiBBreeH2XzAXQq9ysvghoo+D0ZNzJ0BP/CJMrPajbPZ9BnsT+5whQ5LNRdy7G6EjLx2NX72nQT67b3ta5OkdjT9+mQsYdSsyhXGUXTsQmje5WrmrzvOzKsQi1qHrgCG6tmqryC8rHYxoBeuZbfu+UwZ61VNin8Bcml9EBJ2+QuWbuJZ2yM5pLcCMn7u24PwuAzP+kS4S587WaPopfG3wZWokOJ4ZRjByDaddCM6zZP/TVzaysRDMg1SMVC+gudt9AhkSbEzdE6OZeZaU+GYXWKJnE5Rm3c1nRAJD78O2GHlNkJKlP/e108lGpYUAzwdRAosx0sO6spbJRS4iG6sa2e6c5j+ASJvX+DmZd3IJQzMaM9hDFOVCzWYyHgsx7JOls4m0c631gt+XIW1kqV+wIC8FWvHgefYxzkdbHmTabmN0CfLSPXbWXvsK4ppN8guhA/4cq48WfAQYaWKgYDqoPEEp/3QeNVsJZ8TB3Me+0BEXuowa3hxp6pur9q+Bq6q+4Uu2HwOcKaoA8YmRYwSpOxhWVm3LNHnAUzH+LZM3UnIhXiIc8B2d2Vlwvsbwn6/vegXPo1DAUpTtst4Vp2YbBB2qpTF708Hs6YXiRSHPnvhmPhBV9BQJXHOwWBQE7SCoswf+HfStZkK18TKO/FcRWY24y2zKSa974nArQkNvy6GmypIEL8cBOfErQikkERfy91xAepPTgG8L9qpPqYQs7q9jCzvYlInl4bu92Ta5bGdNosbMwAOYKfM9eldpf0Yac0Swen4M/J+Bv1fDA2gsk6t41wG6K48mDxL0HZ9bOVU5HZoAlSJrI8QA9cLOk3ygMQQqK2+ZFuF5eoB+oRjYy/L790fi1Q27YJte8P91KmkYKeiESnO4KVEKaPxhC81Y4SochkKSzB3Gfykvef8lenA3P/CoMG38zOdtg421wBLsFUaPqpjkvdojYroqjxwExmCZcEfPTJUWmYm0st5D0zTRSqCdqDFNPjBUMSnm0px3SHsPe9F32PldOvG5WUdsUpKWu3HCae6FYP3ZmKQNQIH1g0E6NPnkxNWPrGxf9OlFX5H33pP7WfSPIUGiC1dWD0Lkv7KcrkNyG6DRLi6vD6SjTlWnYcoCVPglAPj9w7IndcVmxx2u0Aek2BGXszOcU6gtqdB0P0yus7SNfJDe5WqzBieuFGI+4XaqN9aYCpgiPZOAstd5HKG7ORX2TIS5o6jfbIHPeA6vvU3XUaUNmn53TjCX0GqbKb/LF6Sv7o8P/8LZlJRR9agMq0pTSJ6F0AB0ZeukSK796sTy/ldqW2a0NPXDZ6+zM0funiD/v+yDWbFWfPTd3HPM8hYan1AKK8VfeXl1i0S8eNJH15rSPCHfyzE278KXASNZkjb57/683McvBFXuhmT7Sox6fCTHLAi3Iad1ks5uvEo8EeAB3iOCXGWij2YF1acMqBVmws/8/krfzGpubSliqyBn6c05x9QqLbBf+6C2S0h6ierTmTfPX1tXenu9I2hNmU7MxISysL3m5mwRqfK+yvHxTF1NKqLUUJ5Yjm019vvAxXQdBSfelI92IPt7iYaQlFNowmMXeqbVtqOwWiqHxtTVlwGAhemJQChH+1dWiNgyO4msnuJE7A7RohNx8ORt07b+V2BgZymdL4QzhSLrewqPk74/I7bRXpSZltTWwXax06IvRf4liWLqESzSNDbTP6y6rlYzZOmkvV+HSnBpnrG4RKxLATcJ4KGmrCXmZOAd//tUmxBY4gFt6gbJNz5ZS4DTg7gA6WpSP62GJfGRmVKj5RnojagiH+3c5S+LdVZZa9tXZIcBGj//m7cZYtuaY8S7wfXHGCviBmQnXmKh0ZgcS8nDOCzWXhJPucC2qyb+fNM1oyqai3xuNSiqCTtIKPIOt6raX2TLln9tmscjjvG9QPoztvoVx+RamSo0JVKnUNpBmAjI+ZRCD2wine/M/5i8p00SSDaItO1zG+1gLQrJl68DR2MbmCnDdAA7XYWcpx54NRhLQudTVmqVaHEvpvZMuDDH2b5SHo1iuW2/lrKhfchhDt0cGDIkcJELyuk/DVfuOWzNeyWiO3WMlOnKqbYuIRK4+I6Pm6rSzw4ZKVbxYOxg+Ru+DQgogcD1Dj/dItyDt4SfS0IOe5uNuPMjgvhK04gmCLfP+LsRtokj4jMZgh5603YBLKbBrpzW9sqhvPXoAwPdVTW4wrt6+50jAxaYDOvU0dxGBtaqem0IrsP3GgWSMGB3CGm60zY8m748rZpbuXGJ4Q9FrkZ6F6y8u3ROA/NOWs7+JgbpPsptM69bnwgKgJG5eoaxnUGJkqIh98meRU3qF/nxKTxtwy/GAPINRMKFFEsE8O1/wu0gahgMcspZCYefF7xSdZgUa2sPcYQN21SCslTcmCq5y6Vvv++aYIzG6/uzFOn8kCAat6AfGvIOgzltzP3aETfxmt0opqnac24nqm4Z6vV8EF1K5aUmhOrmo/tGU76y2WGnB7CAdJZkPNAPMCgwFwicGSrpCt/Rqb5qhBrP4Ml8UuDjJ4mFm7PyxfYdHTR3zkAUqC7CvM3R5rPzYOW8ukVhiLZceKv+HK+rh8zBSXhAIqbsi0RUsNp+qpGSb35cQsBNSI035E5kYn4anQRTXiUidClOB0gtyp0P0oEbMc06S5yM0ctGVdQG+hKKWsuetaAej5PGknL8FvIfGkudW+lKx1J4uuWsowiwhB+hIa0bksVL6G7vMEtw4dVAN+/AOSOGo10Mnj3Z6y6DcxjF4/WkxZpcoxbb+JjmDU9IdCguIGCuRJaqFAH2eCRmV3YAEbQ+wIYQn6WGt1oIAYe/Fro/F/eZotkq5SeGCWgpOMSDlS0aZLxVN/zQUHJ8bKwuYUIO9UIvSWELOtD0V0S1UxSwD8MaQaxE8oivs9ObZUy47kd5gsiYQtktpy1bCKtnkiu37tRgxxW86v+kehrx+MevC47KYPV6Up7YjaUjxVXYa+aPzgfpTBpEzW7gcyQuy2FGfEJO5ZPeJB+FxSTvdrVm8kCArsFlzzWZqmm3ZzsyUHwabK7RguCfMfd1AntfouPjbkUA3k2XSyMb2NR6YsOxJLqIm1IfOF0RC9ONec3p6/792QTRk4N29V/FNGSZiyGPkFE5nK2hmlVlOWlpO1C2x555UGmBhyBI22XcmpkpWvnVg8qXAhbcuCuJgOWk1+coT3uwI1d4BRIZWpvPgG9Gd8Vd6avuUDNQ92Iugz4bjhcTcd1Dtc9QtiRTaZGiZ/BqgsYoVIyZHrQmV5KaDA/k1wtpMlyMuAjaw31H1w4z1sYVow9j/gUC6qVHu68eoo3aDirNDOuKs9n5Dvb7cWtp+Y4QBhcjbn3yQsJyGXQcDVasneJVy9qgWkyGinn8hVR1gzRfg9vjQpGyDu/NMjsjQ0izxqGcEZRMa/5WGr3369CNYT2qHPh4pns5tYsNvwdIbwdCbuSIJ+cjedFkInWVfUWu1rvsc7xj737TXNUgGdSsrVM1JlQZJDKQgTGzT4/IBj7CXuCnR7KkWxuZYcdQgSWN9qhckZ8HMs4zTgJqTwhnCwMWStPP8hDEcercc+99y8l4FQ9dBa87OlLlJYNgxlsiHOEvfagAcnpsFVSBlVREoKXXknv5R4yRBGwUQCa522y5B4tOI8XHkpHFdAcPZUM9fTy8TWMupnh5gJZKBP24B0XseysLGWIpxSaBLvGT3hba/UL11StQ5Ey1P9pxdIT9O3UZ5WBTpVFf0C9/EH9lswrZg6g7eRbIzgUPYa3WZneJBzGKmZTYboZ8JsL3bCnESGSaP8ssNKqoh0UFGl5sg3RqEGCz8AJFM9G9sUAbF5VY0gEBISP5h5qDGiJg+K6LPM6b8+cunSqs/l5d0pLv26woca3y/S4Zt4PkFPwFu2z8cnDGbNlBNgHUyrVwrJqmzlOh7NGXtsY9VjldvtlTeW9ZYfBRed59l6QnO5ulNK55Qwl3onrz7RqPPZsZeIHd/q9UcmyqQETLYaRBd9wWIdox9sbzZ/LGhci1dOtxh1MMZkpS6ybuOY13gpoHPFYreQ41pp9ylgotTjqcP7x+kte+2DlvFcneNsdKxE8YOHa6ROQK7zI/UV8bFkXFnAQJU4are4Gnhznr+nHACZe1v7wsXZjFouG0zzcKhWCdtIzmcGwr5APoDZIiVvXee6/LnEMBR/s1RAp7KsEN+sP8CsZPR13XiTTKOQljk7n4Hs9aHqEiS5Rj0ZPadloP89RqJazDXgT+pxvq+GjeDmZHtVS3gPKXh3uJYp7JzUJ1xzJvHQWWE+WRblgIkwhAlRWbE0CqKKrHkSYLBBsOIFufXGxc7Ty4UOHoFj04U8FgQWvnRdj4Gm1SnkMwnXGTdyAsXtfiq9fvDv0ZqGn6ccVHFJNrMVo7KZ/zCofqkcHkpl+eQ++4Q86arsYiQpJrQWMmBZsr8JFYIF1xVViLf1xngB9qQpXopZH/jMAfm8PfAOKDLj5n09/wTZ/UnzaEPHswLRkE4CyuzMQgQKGKb78mApJbK0glU6EHUlIBaVRs5qf+WyB70JrC2HmcQT1oZttZCROr9AODP5DnSYy4hJuaQs9Qtsu/0FC6/MYqzY3aPJidqH+WAMj3Gw4YOWLMfMycvACNq27IeUgstbn0Z5ejmt/QfQMMxQ94l4wPX62G/D/hXAewvQP0vZxaoIJJxXF17eK0cdOmbE3pkU0i4Plb7jaQ5uHXVfaHmHNqzKDqgcVWMqK8GjDeOPKFgjCfTFV7/pkO4YrocBPH1xI1PhvEimym3n9+3O1F5yIp+WQtRDTZZ1cJUZ4ImVoUNh29JuQbDZeZXKOVAnd5x7JbrI3S7IeE9DwmcUhbmnWCMfv3ZlsUyill/EeYcUsR5vMiMf9fLAfXHPzVmyIT6OiwAlxS099JosELSgj4mMMz8v8mp4BYaS/t0iZKVEm4LZoJ0XbCYfFKOVwNRTKKEXZs7/xWhdAaJ4CylG+AXpCn4OKJbW0C1DRf3MjCImKLSxR9DcPqjBAdA636GxZcXf0nBGofhvE8U71VKiWJ7tZTfhVCm6Q8+/5wtN75pDupKRPbfYiZbz9UkreYYqp4RoXUZJI+ZZ2TTMnz33e0MTjQ3hAW+s+dNIz07/fwJIX1CRtw8CtCvWBsWLijvDk6l4OHBWpQaTtPB9b65KDjPBXlAIaUkiCAkDj26CH5tCeM4XPRYME3ecn/ic1BowWbQWWI//zLMdBjD53+PpYZVJdvKTRym+wu8zgsMZxUpuXe9+jybuBp44k/MYLPCq9Pdk44jPdGyVpRAXfXEfP+GtlgDIkewEyXHYKlHCByJuTJjkShSf1v3cUlpCEGjYGML3Vy1mBzQ6fB3MDqagHrDqRpILQbzntag3JTQ1gwaCK81lJMRzNEJNxcvPKs0OekqdYS0tMpDcvkbXk3MfJ0C9CzxNhAEKUUjDoXHRcceqOoZideZ/GEssRqi2sdM+KT3XiZdMtDLvpK0kYAMp8WD/3S+H2NMn2ii/UdDvseebAvuKB0dsD056GtDBx0kAaiYvKjB2UFe7jug27SUh9WtqpIZAQ075XMJYNUZNrSr+dorGFsPKB4f2NPkPEQ1wHLyLL3XblSXtyty9XyMPJ0WY1po/xchs+MQhO7Lo2JIAgxogS7sNzSvl3tS0sQVTVOAqocv/Vw8Ea/5C0OYJzmiOuRXD7BpfcU/4K9ClYNHiLwafGdHkRUMrEa47H06dH6WhtKzFpwH6M9ZFilc3pkVq49uc9UgoUiBlKtNJXqgKROIOhhllYwHEpX99MkwX7MmWhT3+e9fQ5tkVtbKhH1Yf+yILUQMdj6whqJxVU/JJ6Pqehsg6zvPp7BvQ73UIyUxmA3FR2MnOpim29FGBnO0fYvnLBgfTRUxcf8/vbkOg6C8gOOOIO0i2OwDfJ3pS8pGE2cpjqYijHBjo9QCUrAz4Q/FM1wLo/KNSNv6ayzuy9rsQcL8I8+J8HHXBA9XkTDAaGnK0aNFHLMrnZNsnd6fzdMOOCy6dCL+IA==