{"id":45266,"date":"2024-06-12T17:21:26","date_gmt":"2024-06-12T16:21:26","guid":{"rendered":"https:\/\/www.ecoonline.com\/hvad-er-csrd\/"},"modified":"2026-07-02T09:00:35","modified_gmt":"2026-07-02T08:00:35","slug":"hvad-er-csrd","status":"publish","type":"post","link":"https:\/\/www.ecoonline.com\/da\/blog\/hvad-er-csrd\/","title":{"rendered":"Hvad er CSRD?"},"content":{"rendered":"\n
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\u2018CSRD\u2019 st\u00e5r for Corporate Sustainability Reporting Directive, og det er et EU-direktiv for ESG-rapportering. CSRD er udsprunget af EU’s Green Deal, og du har sikkert h\u00f8rt forkortelsen f\u00f8r \u2013 m\u00e5ske i sammenh\u00e6ng med \u2019ESG\u2019, \u2019ESRS\u2019, \u2019scope 1, 2 og 3\u2019 mfl. I det her indl\u00e6g kigger vi p\u00e5, hvad CSRD er, hvem der er omfattet af CSRD, og hvad form\u00e5let med det er. <\/p>\n\n\n\n

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Hvad er CSRD?<\/h2>\n\n\n\n

CSRD er et EU-direktiv, der kr\u00e6ver, at bestemte virksomheder skal rapportere p\u00e5 deres arbejde med b\u00e6redygtighed. CSRD er en forordning om milj\u00f8m\u00e6ssig, social og ledelsesm\u00e6ssig rapportering \u2013 ogs\u00e5 kendt som ESG-rapportering. Direktivet blev offentliggjort af Europa-Parlamentet i 2022, og siden da har man v\u00e6ret frem og tilbage omkring tidslinjen for implementering og omfanget af virksomheder, der skal rapportere allerede nu – bl.a. med ‘Omnibus-pakken’.<\/p>\n\n\n\n

Vi har ogs\u00e5 lavet en lille ESG-ordbog, du kan finde her ><\/a><\/p>\n\n\n\n

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Hvem er omfattet af CSRD?<\/h3>\n\n\n\n

CSRD er vedtaget i EU i 2022 og blev implementeret i Danmark i 2024. Den 2. maj 2024 vedtog Folketinget lovforslaget, der implementerer CSRD i dansk lov (l\u00e6s mere her<\/a>).<\/p>\n\n\n\n

Lige nu en vis grad af usikkerhed omkring tidslinjen for ESG. \u2019Stop-the-clock\u2019 blev nemlig vedtaget som en del af Omnibus<\/a> i 2025, og det har udskudt rapporteringskravene for mange virksomheder med to \u00e5r. Mange danske og europ\u00e6iske virksomheder vil blive omfattet af CSRD- og ESG-kravene<\/a> p\u00e5 sigt, og allerede fra 2025 har de helt store b\u00f8rsnoterede virksomheder (regnskabsklasse D) skullet rapportere p\u00e5 ESG. P\u00e5 nuv\u00e6rende tidspunkt skal store danske virksomheder (regnskabsklasse C) rapportere fra 2027 (dette var tidligere 2025), og b\u00f8rsnoterede virksomheder med under 1.000 ansatte eller en nettooms\u00e6tning p\u00e5 under 450 mio. Euro skal rapportere fra 2027.<\/p>\n\n\n\n

Men selv hvis du endnu ikke er lovm\u00e6ssigt omfattet af CSRD, s\u00e5 vil de nye krav og standarder komme til at p\u00e5virke din virksomhed i en eller anden grad. M\u00e5ske ikke i dag, men snart. En stor gruppe af de virksomheder, der er omfattet, vil med stor sandsynlighed ligge i jeres v\u00e6rdik\u00e6de, og de vil begynde at stille krav til jer ift. rapportering p\u00e5 forskellige omr\u00e5der.<\/p>\n\n\n\n

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Hvad er form\u00e5let med CSRD?<\/h2>\n\n\n\n

CSRD-direktivet blev vedtaget ud fra et \u00f8nske og m\u00e5l om at g\u00f8re op med uensartede rapporter og greenwashing i EU. Form\u00e5let med de nye rapporteringsregler er at sikre, at virksomheder i Danmark s\u00e5vel som i de \u00f8vrige EU-medlemslande rapporterer om b\u00e6redygtighed p\u00e5 en ensartet m\u00e5de. Man \u00f8nsker alts\u00e5 at skabe en mere holistisk og standardiseret rapportering om b\u00e6redygtighed, der er baseret p\u00e5 solide og trov\u00e6rdige data. Og det forventes, at denne type rapportering p\u00e5 sigt vil f\u00e5 samme kvalitet og betydning som den finansielle rapportering.<\/p>\n\n\n\n

Begreberne \u2018b\u00e6redygtighed<\/a>\u2018 og \u2018den tredobbelte bundlinje<\/a>\u2018 er ikke nye, men med CSRD og ESRS-standarderne er de blevet gjort mere strukturerede og h\u00e5ndgribelige.<\/p>\n\n\n\n

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S\u00e5dan kan du arbejde med CSRD<\/h2>\n\n\n\n

ESG<\/h3>\n\n\n\n

ESG<\/a>, der st\u00e5r for Environment, Social og Governance, og er udsprunget af EU\u2019s Disclosureforordning, der tr\u00e5dte i kraft i 2021.<\/p>\n\n\n\n

CSRD er selve lovgivningen for b\u00e6redygtighedsrapportering og ESG, og ESG er s\u00e5 selve de omr\u00e5der, virksomheden skal rapportere og bliver bed\u00f8mt p\u00e5 indenfor b\u00e6redygtighedsrapportering (alts\u00e5 ikke-finansielle omr\u00e5der). Dvs., at din virksomhed skal rapportere p\u00e5 milj\u00f8m\u00e6ssige (E), sociale (S) og ledelsesm\u00e6ssige omr\u00e5der.<\/p>\n\n\n\n

ESRS<\/h3>\n\n\n\n

CSRD er direktivet bag ESG-rapportering, ESG er de omr\u00e5der, du skal rapportere p\u00e5, og ESRS er s\u00e5 de standarder, du skal rapportere efter.<\/p>\n\n\n\n

ESRS st\u00e5r for European Sustainability Reporting Standards og indeholder 12 standarder, som din ESG-rapportering skal baseres p\u00e5. ESRS indeholder to tv\u00e6rg\u00e5ende standarder, Generelle krav og Oplysende krav, og tre emnespecifikke standarder, E, S og G. Under hvert emne findes der en r\u00e6kke underemner og under-underemner, som din virksomhed skal vurdere relevansen af.<\/p>\n\n\n\n

Dobbelt v\u00e6sentlighedsanalyse<\/h3>\n\n\n\n

For at vurdere relevansen af underemnerne og under-underemnerne i ESRS-standarderne, b\u00f8r du udf\u00f8re en (dobbelt)v\u00e6sentlighedsanalyse. Den dobbelt v\u00e6sentlighedsanalyse<\/a><\/a> har til form\u00e5l at hj\u00e6lpe jer med at finde frem til, hvilke emner og omr\u00e5der, der er relevante\/v\u00e6sentlige for jer at rapportere og tage fat p\u00e5.<\/p>\n\n\n\n

Hvis din virksomhed er omfattet af CSRD, er v\u00e6sentlighedsanalysen et lovkrav. Er I endnu ikke omfattet af CSRD, s\u00e5 er det en frivillig (men gavnlig) \u00f8velse, som kan give jer god viden om jeres v\u00e6rdik\u00e6de og interessenter.<\/p>\n\n\n\n

<\/div>\n\n\n\n\"csrd\"<\/a><\/span>\n\n\n\n
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Kom i gang med CSRD-rapportering i dag<\/h2>\n\n\n\n

Hvis du skal i gang med CSRD-rapportering \u2013 enten fordi du allerede er omfattet af lovgivningen, eller frivilligt \u2013 s\u00e5 vil vi gerne hj\u00e6lpe.<\/p>\n\n\n\n

Det kan v\u00e6re sv\u00e6rt at navigere i alle CSRD-kravene, n\u00e5r de d\u00e6kker over mange forskellige m\u00e5linger og datapunkter. Vi vil gerne hj\u00e6lpe dig med at f\u00e5 overblik og komme i gang med CSRD-rapporteringen ud fra de krav, din virksomhed er underlagt, samt de \u00f8nsker I har.<\/p>\n\n\n\n

<\/div>\n\n\n\n

L\u00e6s mere om vores software til CSRD-rapportering og book en demo her ><\/a><\/p>\n\n<\/div>\n\t\t\n\t <\/section>\n","protected":false},"excerpt":{"rendered":"

CSRD st\u00e5r for ‘Corporate Sustainability Reporting Directive’ og er et EU-direktiv, der tr\u00e5dte i kraft i 2022. L\u00e6s mere her.<\/p>\n","protected":false},"author":2,"featured_media":45267,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":"","_links_to":"","_links_to_target":""},"category":[207],"tags":[],"item-type":[172],"class_list":["post-45266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-3","item-type-artiklerartikler"],"acf":[],"yoast_head":"\nHvad er CSRD? | EcoOnline<\/title>\n<meta name=\"description\" content=\"CSRD, der st\u00e5r for Corporate Sustainability Reporting Directive, er et EU-direktiv, der tr\u00e5dte i kraft i 2022. 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