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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


