{"id":90879,"date":"2025-01-29T10:04:57","date_gmt":"2025-01-29T10:04:57","guid":{"rendered":"https:\/\/www.ecoonline.com\/?p=90879"},"modified":"2025-01-29T10:19:40","modified_gmt":"2025-01-29T10:19:40","slug":"europeiske-baerekraftsrapporteringstandarder-esrs-hva-vil-de-bety-for-deg","status":"publish","type":"post","link":"https:\/\/www.ecoonline.com\/no\/blogg\/forstaelse-av-dobbel-vesentlighet\/","title":{"rendered":"Europeiske b\u00e6rekraftsrapporteringstandarder (ESRS) \u2013 hva vil de bety for deg?"},"content":{"rendered":"\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"   \" >\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<p>Dette er et historisk \u00f8yeblikk i Europas milj\u00f8historie. Det representerer ogs\u00e5 et stort skritt mot \u00f8kt ansvarlighet og b\u00e6rekraft i n\u00e6ringslivet. Som du kanskje vet, f\u00f8lger denne annonseringen innf\u00f8ringen av direktivet om b\u00e6rekraftsrapportering for selskaper (CSRD) tidligere i \u00e5r. Selv om mange roser dette initiativet, stiller andre noen sv\u00e6rt viktige sp\u00f8rsm\u00e5l:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark-list-canope\">\n<li>Hva inneholder og dekker egentlig ESRS?<\/li>\n\n\n\n<li>Hvilke ESRS-kriterier m\u00e5 mitt selskap oppfylle?<\/li>\n\n\n\n<li>CSRD vs. ESRS \u2013 hva er forskjellen?<\/li>\n<\/ul>\n\n\n\n<p>La oss se n\u00e6rmere p\u00e5 de viktigste aspektene ved ESRS.<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30); \" >\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<section class=\"Pegasus__Container w-full   relative h-fit overflow-hidden text-content-light mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow has-background\" style=\"  padding-top:var(--wp--preset--spacing--20);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--20); border-top-right-radius:60px;border-bottom-left-radius:60px;background-image:url(&apos;https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/11\/green-slide-bg.webp&apos;);background-position:100% 52%;background-size:cover;\" >\n\t        \n\t\t\t\t\t\t\t\t<div class=\"row-background absolute w-full bottom-0 left-0 z-0 h-full has-primary-background-color\" style=\"\">\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<div class=\"row-background w-full h-full absolute top-0 left-0 overflow-hidden\" style=\"background-image:url('https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/11\/green-slide-bg.webp');background-position:100% 52%;background-size:cover;\">\n<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-ea69a204 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-stretch is-layout-flow wp-container-core-column-is-layout-22223934 wp-block-column-is-layout-flow\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-a9cc0f2f wp-block-group-is-layout-flex\" style=\"min-height:100%\">\n    <span class=\"  inline-block has-small-font-size py-0.5 px-2 rounded self-start\" style=\"background: #ffffff1c;  \">\n\n    <div class=\"w-full flex items-center gap-2.5\">\n                Webinar\n    <\/div>\n\n\n    <\/span>\n\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-medium-font-size\">Risikovurdering av kjemikalier \u2013 slik sikrer du en trygg arbeidsplass<\/h2>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-large-arrow-fill-jade is-style-large-arrow-fill-jade--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.info.ecoonline.com\/no\/webinar\/risikovurdering-av-kjemikalier-trygg-arbeidsplass\">Registrer deg<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><section x-data=\"PegasusMediaBlock\"\n         x-intersect.threshold.25=\"onIntersect\"\n         class=\"Media relative mask-  align has-aspect-ratio\" \n         style=\"min-height: ; ;aspect-ratio:auto;min-height:unset;\">\n                                    <picture ><source srcset=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Person-wearing-respirator-and-working-with-chemicals.webp 1200w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Person-wearing-respirator-and-working-with-chemicals-300x157.webp 300w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Person-wearing-respirator-and-working-with-chemicals-1024x536.webp 1024w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Person-wearing-respirator-and-working-with-chemicals-768x402.webp 768w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Person-wearing-respirator-and-working-with-chemicals-640x335.webp 640w\" type=\"image\/webp\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Person-wearing-respirator-and-working-with-chemicals.png\" width=\"1200\" height=\"628\" class=\"image-original \" alt=\"Person Wearing Respirator And Working With Chemicals\" loading=\"lazy\" sizes=\"(min-width: 767px) 1200px, (min-width: 375px) 1024px\"  \/><\/picture>\n\n        \n            <\/section>\n<\/div>\n<\/div>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"   \" id=\"begynne\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h2 class=\"wp-block-heading has-large-font-size\">N\u00e5r m\u00e5 organisasjonen din begynne \u00e5 rapportere?<\/h2>\n\n\n\n<p>Det avhenger av st\u00f8rrelsen og typen organisasjon du har.<\/p>\n\n\n\n<p>CSRD bruker en gradvis innf\u00f8ring og en fasebasert tiln\u00e6rming for \u00e5 h\u00e5ndtere denne store oppgaven. Den f\u00f8rste gruppen vil begynne \u00e5 rapportere i 2025, og den siste gruppen i 2029.&nbsp;<\/p>\n\n\n\n<p>Det f\u00f8rste \u00e5ret du skal rapportere, vil avhenge av hvilken av disse gruppene du tilh\u00f8rer:<\/p>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<table style=\"width: 100%; border-collapse: collapse; table-layout: fixed; border: 1px solid #99acc2; height: 573px;\">\n<tbody>\n<tr style=\"height: 33px;\">\n<td style=\"width: 50%; padding: 4px; height: 33px; text-align: center; background-color: #cfe2f3; border: 1px solid #000000;\">Gruppe<\/td>\n<td style=\"width: 49.9569%; padding: 4px; height: 33px; text-align: center; background-color: #cfe2f3; border: 1px solid #000000;\">Tidslinje<\/td>\n<\/tr>\n<tr style=\"height: 81px;\">\n<td style=\"width: 50%; padding: 4px; height: 81px; border: 1px solid #000000;\"><span data-contrast=\"auto\" xml:lang=\"NB-NO\" lang=\"NB-NO\"><span>Selskaper<\/span><span> <\/span><span>som<\/span><span> <\/span><span>allerede<\/span><span> <\/span><span>rapporterer<\/span><span> under <\/span><span>direktivet<\/span><span> om <\/span><span>ikke-finansiell<\/span><span> <\/span><span>rapportering<\/span><span> (NFRD).<\/span><\/span><span data-ccp-props=\"{}\">&nbsp;<\/span><\/td>\n<td style=\"width: 49.9569%; padding: 4px; height: 81px; border: 1px solid #000000;\"><span data-contrast=\"auto\" xml:lang=\"NB-NO\" lang=\"NB-NO\"><span>\u00c5rsrapport<\/span><span> for 2025 for <\/span><span>regnskaps\u00e5ret<\/span><span> 2024.<\/span><\/span><span data-ccp-props=\"{}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr style=\"height: 189px;\">\n<td style=\"width: 50%; padding-top: 4px; padding-right: 4px; padding-bottom: 4px; height: 189px; border: 1px solid #000000;\">\n<p><span data-contrast=\"auto\">Alle andre store selskaper som oppfyller 2 av disse 3 kriteriene:<\/span><\/p>\n<ul>\n<li>Et \u00e5rlig gjennomsnitt p\u00e5 250 ansatte<\/li>\n<li><span data-contrast=\"auto\">Totale eiendeler p\u00e5 25 millioner euro<\/span><\/li>\n<li><span data-contrast=\"auto\">50 millioner euro i omsetning<\/span><span data-ccp-props=\"{}\">&nbsp;<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 49.9569%; padding: 4px; height: 189px; border: 1px solid #000000;\"><span data-contrast=\"auto\" xml:lang=\"NB-NO\" lang=\"NB-NO\"><span>\u00c5rsrapport<\/span><span> for 2026 for <\/span><span>regnskaps\u00e5ret<\/span><span> 2025.<\/span><\/span><span data-ccp-props=\"{}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr style=\"height: 189px;\">\n<td style=\"width: 50%; padding: 4px; height: 189px; border: 1px solid #000000;\">\n<p><span data-contrast=\"auto\">Disse 3 gruppene: <\/span><span data-ccp-props=\"{&quot;335551550&quot;:0,&quot;335551620&quot;:0}\">&nbsp;<\/span><\/p>\n<ul>\n<li><span data-contrast=\"auto\">B\u00f8rsnoterte sm\u00e5 og mellomstore bedrifter (SMB) med f\u00e6rre enn 250 ansatte<\/span><span data-ccp-props=\"{&quot;335551550&quot;:0,&quot;335551620&quot;:0}\">&nbsp;<\/span><\/li>\n<li><span data-contrast=\"auto\">Ikke-komplekse kredittinstitusjoner <\/span><span data-ccp-props=\"{&quot;335551550&quot;:0,&quot;335551620&quot;:0}\">&nbsp;<\/span><\/li>\n<li><span data-contrast=\"auto\">Captive forsikringsselskaper<\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 49.9569%; padding: 4px; height: 189px; border: 1px solid #000000;\"><span data-contrast=\"auto\" xml:lang=\"NB-NO\" lang=\"NB-NO\"><span>\u00c5rsrapport<\/span><span> for 2027 for <\/span><span>regnskaps\u00e5ret<\/span><span> 2026.<\/span><\/span><span data-ccp-props=\"{}\">&nbsp;<\/span><\/td>\n<\/tr>\n<tr style=\"height: 81px;\">\n<td style=\"width: 50%; padding: 4px; height: 81px; border: 1px solid #000000;\"><span data-contrast=\"auto\" xml:lang=\"NB-NO\" lang=\"NB-NO\"><span>Selskaper<\/span><span> <\/span><span>utenfor<\/span><span> EU med <\/span><span>datterselskaper<\/span><span> <\/span><span>eller<\/span><span> <\/span><span>filialer<\/span><span> <\/span><span>i<\/span><span> EU, <\/span><span>som<\/span><span> <\/span><span>ogs\u00e5<\/span><span> <\/span><span>har<\/span><span> over 150 <\/span><span>millioner<\/span><span> euro <\/span><span>i<\/span><span> <\/span><span>omsetning<\/span><span> over 2 <\/span><span>\u00e5r<\/span><span>.<\/span><\/span><span data-ccp-props=\"{}\">&nbsp;<\/span><\/td>\n<td style=\"width: 49.9569%; padding: 4px; height: 81px; border: 1px solid #000000;\"><span data-contrast=\"auto\" xml:lang=\"NB-NO\" lang=\"NB-NO\"><span>\u00c5rsrapport<\/span><span> for 2029 for <\/span><span>regnskaps\u00e5ret<\/span><span> 2028.<\/span><\/span><span data-ccp-props=\"{}\">&nbsp;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<div style=\"height:25px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>Er selskapet ditt klart for dette niv\u00e5et av rapportering? <a href=\"https:\/\/www.ecoonline.com\/no\/baerekraft\/klimagassrapportering\/\">Klikk her<\/a> for \u00e5 se hvor enkelt det kan v\u00e6re!<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30); \" id=\"hva-e-esrs\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h2 class=\"wp-block-heading has-large-font-size\">Hva er ESRS?<\/h2>\n\n\n\n<p>Hva er forskjellen mellom ESRS og CSRD? ESRS er en del av CSRD, som tr\u00e5dte i kraft tidlig i 2023. De representerer de nye standardene for b\u00e6rekraftsrapportering for selskaper i EU, samt andre virksomheter som opererer i EU. M\u00e5let er \u00e5 \u00f8ke b\u00e6rekraften i n\u00e6ringslivet ved \u00e5 gi disse selskapene en ramme for rapportering.&nbsp;<\/p>\n\n\n\n<p>ESRS best\u00e5r av 12 standarder som vil hjelpe deg med \u00e5 rapportere om selskapets b\u00e6rekraftsinnsats og kultur. Det viktigste er at de lar deg vurdere selskapet ditt utover rene tall. Mange av standardene krever kvalitative vurderinger, ikke kvantitative data.&nbsp;<\/p>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit overflow-hidden text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"   border-radius:12px;\" >\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n<section x-data=\"PegasusMediaBlock\"\n         x-intersect.threshold.25=\"onIntersect\"\n         class=\"Media relative mask- w-full align  \" \n         style=\"min-height: ; \">\n                                    <picture ><source srcset=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Pillar-5-ESG-Blog-ESRS-Framework.webp 799w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Pillar-5-ESG-Blog-ESRS-Framework-300x231.webp 300w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Pillar-5-ESG-Blog-ESRS-Framework-768x590.webp 768w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Pillar-5-ESG-Blog-ESRS-Framework-468x360.webp 468w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Pillar-5-ESG-Blog-ESRS-Framework-640x492.webp 640w\" type=\"image\/webp\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2025\/01\/Pillar-5-ESG-Blog-ESRS-Framework.png\" width=\"100%\" height=\"auto\" class=\"image-original \" alt=\"Pillar 5 ESG Blog ESRS Framework\" loading=\"lazy\" sizes=\"(min-width: 375px) 799px\"  \/><\/picture>\n\n        \n            <\/section>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<p><strong>ESRS Framework<\/strong>&nbsp;<\/p>\n\n\n\n<p>Standardene er delt inn i to grupper:<\/p>\n\n\n\n<p><strong>A) To&nbsp;overordnede standarder:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark-list-canope\">\n<li>Generelle krav<\/li>\n\n\n\n<li>Generelle opplysninger<\/li>\n<\/ul>\n\n\n\n<p><strong><strong>B) Ti aktuelle standarder:<\/strong><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark-list-canope\">\n<li>ESRS E1: Klimaendringe<\/li>\n\n\n\n<li>ESRS E2: Forurensning<\/li>\n\n\n\n<li>ESRS E3: Vann og marine ressurser&nbsp;<\/li>\n\n\n\n<li>ESRS E4: Biodiversitet og \u00f8kosystemer<\/li>\n\n\n\n<li>ESRS E5: Sirkul\u00e6r \u00f8konomi&nbsp;<\/li>\n\n\n\n<li>ESRS S1: Egen arbeidsstyrke<\/li>\n\n\n\n<li>ESRS S2: Arbeidstakere i verdikjeden&nbsp;<\/li>\n\n\n\n<li>ESRS S3: Ber\u00f8rte lokalsamfunn<\/li>\n\n\n\n<li>ESRS S4: Forbrukere og sluttbrukere&nbsp;<\/li>\n\n\n\n<li>ESRS G1: Forretningsetikk&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>La oss se n\u00e6rmere p\u00e5 hver standard.<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30); \" id=\"overordnede\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h2 class=\"wp-block-heading has-large-font-size\">Overordnede standarder: ESRS 1 og ESRS 2<\/h2>\n\n\n\n<p>Som tverrg\u00e5ende standarder vil f\u00f8lgende standarder gjelde for alle b\u00e6rekraftsomr\u00e5der.<\/p>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-1\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS 1 \u2013 Generelle krav<\/h3>\n\n\n\n<p>Denne standarden har en unik tiln\u00e6rming basert p\u00e5 prinsippet om dobbel vesentlighet.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark-list-canope\">\n<li>Et innenfra-ut perspektiv&nbsp;(p\u00e5virkningsvesentlighet):&nbsp;Hvordan p\u00e5virker organisasjonen din mennesker og milj\u00f8et? Dette inkluderer b\u00e5de positive og negative virkninger.&nbsp;<\/li>\n\n\n\n<li>Et utenfra-inn perspektiv (finansiell vesentlighet): Hvordan p\u00e5virker eksterne faktorer v\u00e5rt selskap og v\u00e5r l\u00f8nnsomhet?&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Denne metoden hjelper selskaper med \u00e5 virkelig forst\u00e5 og rapportere om deres p\u00e5virkning og muligheter.<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-2\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS 2 \u2013 Generelle opplysninger<\/h3>\n\n\n\n<p>Denne delen er basert p\u00e5 4 hovedpilarer:<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark-list-canope\">\n<li>Styring<\/li>\n\n\n\n<li>Strategi&nbsp;<\/li>\n\n\n\n<li>H\u00e5ndtering av p\u00e5virkninger, risikoer og muligheter&nbsp;<\/li>\n\n\n\n<li>M\u00e5linger og m\u00e5l &nbsp;&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>De bygger p\u00e5 rammene fra&nbsp;arbeidsgruppen for klima-relaterte finansielle opplysninger&nbsp;(TCFD) og de internasjonale standardene for finansrapportering (IFRS).<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"10-tematiske\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">De 10 tematiske standardene&nbsp;<\/h3>\n\n\n\n<p>Standardene gir en helhetlig tiln\u00e6rming til alle aspekter av selskapets p\u00e5virkning.&nbsp;<\/p>\n\n\n\n<p>De inkluderer:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark-list-canope\">\n<li>Milj\u00f8informasjon &#8211; (ESRS E1-E5)&nbsp;<\/li>\n\n\n\n<li>Sosial informasjon &#8211; (ESRS S1-S4)&nbsp;<\/li>\n\n\n\n<li>Styringsinformasjon &#8211; (ESRS G1)&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Du kan finne en <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/06%20Draft%20ESRS%201%20General%20requirements%20November%202022.pdf\">fullstendig oversikt over hver ESRS ved \u00e5 klikke her<\/a>, men her er en overordnet oppsummering.<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-e1\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS E1: Klimaendringer<\/h3>\n\n\n\n<p>Hvordan har selskapet ditt tilpasset seg klimaendringer? Hvilke nye retningslinjer, prosedyrer og praksiser har dere implementert?&nbsp;<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-e2\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS E2: Forurensning<\/h3>\n\n\n\n<p>Denne standarden vurderer din potensielle forurensning av luft, vann og dyreliv. Den ser ogs\u00e5 p\u00e5 stoffer av bekymring som selskapet ditt kan h\u00e5ndtere eller produsere.<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-e3\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS E3: Vann- og marine ressurser&nbsp;<\/h3>\n\n\n\n<p>Hvordan henter, bruker og h\u00e5ndterer selskapet ditt vann? Hva er selskapets p\u00e5virkning p\u00e5 vannhabitatene rundt dere?<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-e4\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS E4: Biodiversitet og \u00f8kosystemer<\/h3>\n\n\n\n<p>Denne standarden vurderer selskapets direkte p\u00e5virkningsfaktorer for tap av biodiversitet, som kan inkludere alt fra arealbruk til fremmede arter.&nbsp;<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-e5\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS E5: Sirkul\u00e6r \u00f8konomi&nbsp;<\/h3>\n\n\n\n<p>Hvordan h\u00e5ndterer selskapet ressursstr\u00f8mmer inn og ut? Hvordan h\u00e5ndterer dere avfall?&nbsp;<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-s1\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS S1: Egen arbeidsstyrke<\/h3>\n\n\n\n<p>Hvordan er arbeidsforholdene i selskapet? Dette inkluderer faktorer som sosial dialog, l\u00f8nninger, sikkerhet, og helse og sikkerhet.&nbsp;<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-s2\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS S2: Arbeidere i verdikjeden&nbsp;<\/h3>\n\n\n\n<p>Hvor st\u00e5r selskapet n\u00e5r det gjelder likestilling, mangfold og vold p\u00e5 arbeidsplassen?&nbsp;<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-s3\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS S3: Ber\u00f8rte lokalsamfunn&nbsp;<\/h3>\n\n\n\n<p>Denne standarden fokuserer p\u00e5 3 omr\u00e5der:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list is-style-checkmark-list-canope\">\n<li>Lokalsamfunnenes \u00f8konomiske, sosiale og kulturelle rettigheter&nbsp;<\/li>\n\n\n\n<li>Lokalsamfunnenes sivile og politiske rettigheter&nbsp;<\/li>\n\n\n\n<li>De spesifikke rettighetene til urfolksgrupper&nbsp;<\/li>\n<\/ul>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-s4\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS S4: Forbrukere og sluttbrukere&nbsp;<\/h3>\n\n\n\n<p>Hva gj\u00f8r selskapet ditt for \u00e5 beskytte sluttbrukernes personvern? Hvordan sikrer dere deres sikkerhet og frihet?&nbsp;<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--10);padding-bottom:var(--wp--preset--spacing--10); \" id=\"esrs-g1\">\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h3 class=\"wp-block-heading\">ESRS G1: Forretningsetikk<\/h3>\n\n\n\n<p>Denne standarden vurderer arbeidskulturen i selskapet fra et etisk perspektiv. Beskytter dere potensielle varslere? Prioriterer dere dyrevelferd? Hvilke tiltak har dere iverksatt for \u00e5 forhindre bestikkelser og andre former for korrupsjon?&nbsp;<\/p>\n\n\n\n<p>Det vil komme flere ESRS-standarder i de kommende \u00e5rene, og flere sektorspesifikke standarder er allerede under utvikling.<\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n<\/div>\n\t\t\n\t        <\/section>\n\n\n\n<section class=\"Pegasus__Container w-full   relative h-fit  text-content-dark mobile-stacking-standard is-layout-flow wp-block-pegasus-container-is-layout-flow\" style=\"  padding-top:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30); border-top-color:#0000001f;border-top-width:1px;border-bottom-color:#0000001f;border-bottom-width:1px;\" >\n\t        \n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t        \t\t\n\t\t\n\t\n\t\t\t<div class=\"relative h-full is-flex-layout flex flex-col justify-start  w-full\">\n\n<h2 class=\"wp-block-heading has-x-small-font-size\" style=\"text-transform:uppercase\">Lignende artikler<\/h2>\n\n\n\n<div style=\"height:0.5vw\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<section x-data=\"postGridList\" class=\"Post__Grid__List relative\">\n\t\t\t\t\t\n    \n\t\n\t\t\t\t\t\t<div class=\"Post__Grid__List-grid flex flex-col\" data-pegasus-filterable=\"block_c0ed755719d0e0219bc644b81bfe9623\">\n\t\t\t\t\t\t\t\t\t<div class=\"Post__Grid-post overflow-hidden pb-10 md:pb-5\" data-pegasus-single-card>\n    <div class=\"group grid gap-6 sm:grid-cols-7\">\n\n        \n            <div class=\"sm:col-span-3\">\n                <a href=\"https:\/\/www.ecoonline.com\/no\/blogg\/forstaelse-av-dobbel-vesentlighet-0\/\" class=\"block \">\n                <div class=\"overflow-hidden relative aspect-square rounded-xl\">\n                                        <picture ><source srcset=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129.webp 1200w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129-300x300.webp 300w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129-1024x1024.webp 1024w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129-150x150.webp 150w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129-768x768.webp 768w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129-1080x1080.webp 1080w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129-360x360.webp 360w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129-640x640.webp 640w\" type=\"image\/webp\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/Alyssa20NEW20EO20Social20Template20281129.png\" width=\"1200\" height=\"1200\" class=\"w-full absolute-center h-full object-cover group-hover:scale-105 group-hover:-translate-x-1\/2 group-hover:-translate-y-1\/2 transition-transform duration-500 ease-in-out \" alt=\"Alyssa20NEW20EO20Social20Template20281129\" loading=\"lazy\" sizes=\"(min-width: 767px) 1200px, (min-width: 375px) 1080px\"  \/><\/picture>\n                                                            <span class=\"bg-white rounded absolute left-2.5 top-2.5 px-2 py-0.5 has-small-font-size text-black\">Artikkel<\/span>\n                                    <\/div>\n                <\/a>\n            <\/div>\n\n            <div class=\"sm:col-span-4 flex flex-col gap-5 has-body-font-family\">\n                                                        <div class=\"flex flex-wrap -mx-px text-black\">\n                                                                                                                                                                        <\/div>\n                                                    \n                                                        <a href=\"https:\/\/www.ecoonline.com\/no\/blogg\/forstaelse-av-dobbel-vesentlighet-0\/\" class=\" wp-block-heading has-small-font-size !m-0 text-black\">ESG \u2013 Et intervju med b\u00e6rekraftseksperter: CSRD-tips, innsikt og mer!<\/a>\n                                                                                            <p class=\"uppercase opacity-50 has-x-small-font-size !m-0 text-black text-opacity-50\">5 desember 2024<\/p>\n                                                <\/div>\n\n            <\/div>\n<\/div>\n\n\t\t\t\t\t\t\t\t\t<div class=\"Post__Grid-post overflow-hidden pb-10 md:pb-5\" data-pegasus-single-card>\n    <div class=\"group grid gap-6 sm:grid-cols-7\">\n\n        \n            <div class=\"sm:col-span-3\">\n                <a href=\"https:\/\/www.ecoonline.com\/no\/nyheter\/eu-csrd-readiness-report\/\" class=\"block \">\n                <div class=\"overflow-hidden relative aspect-square rounded-xl\">\n                                        <picture ><source srcset=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10.webp 1200w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10-300x300.webp 300w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10-1024x1024.webp 1024w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10-150x150.webp 150w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10-768x768.webp 768w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10-1080x1080.webp 1080w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10-360x360.webp 360w, https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10-640x640.webp 640w\" type=\"image\/webp\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/EU20CSRD20Release201200-10.png\" width=\"1200\" height=\"1200\" class=\"w-full absolute-center h-full object-cover group-hover:scale-105 group-hover:-translate-x-1\/2 group-hover:-translate-y-1\/2 transition-transform duration-500 ease-in-out \" alt=\"EU20CSRD20Release201200-10\" loading=\"lazy\" sizes=\"(min-width: 767px) 1200px, (min-width: 375px) 1080px\"  \/><\/picture>\n                                                            <span class=\"bg-white rounded absolute left-2.5 top-2.5 px-2 py-0.5 has-small-font-size text-black\">Nyheter<\/span>\n                                    <\/div>\n                <\/a>\n            <\/div>\n\n            <div class=\"sm:col-span-4 flex flex-col gap-5 has-body-font-family\">\n                                                        <div class=\"flex flex-wrap -mx-px text-black\">\n                                                                                                                                                                        <\/div>\n                                                    \n                                                        <a href=\"https:\/\/www.ecoonline.com\/no\/nyheter\/eu-csrd-readiness-report\/\" class=\" wp-block-heading has-small-font-size !m-0 text-black\">63 % av mellomstore organisasjoner sliter med beredskap i forkant av EUs CSRD<\/a>\n                                                                                            <p class=\"uppercase opacity-50 has-x-small-font-size !m-0 text-black text-opacity-50\">25 november 2024<\/p>\n                                                <\/div>\n\n            <\/div>\n<\/div>\n\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t<\/section>\n\n<\/div>\n\t\t\n\t        <\/section>\n","protected":false},"excerpt":{"rendered":"<p>Det er estimert at godt over 50 000 europeiske selskaper st\u00e5r overfor en betydelig endring de neste \u00e5rene. Tidlig i 2023 annonserte Europakommisjonen det f\u00f8rste settet med europeiske b\u00e6rekraftsrapporteringstandarder (ESRS). Hvordan vil dette p\u00e5virke deg?\u00a0<\/p>\n","protected":false},"author":8,"featured_media":45631,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":"","_links_to":"","_links_to_target":""},"category":[307],"tags":[],"item-type":[176],"class_list":["post-90879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-4","item-type-artikkel"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Europeiske b\u00e6rekraftsrapporteringstandarder (ESRS) \u2013 hva vil de bety for deg? | EcoOnline<\/title>\n<meta name=\"description\" content=\"M\u00f8t Helene Brodersen, leder for ESG og b\u00e6rekraft hos EcoOnline, og Neil MacRae, produktansvarlig for ESG og dataintelligens hos EcoOnline.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecoonline.com\/no\/blogg\/forstaelse-av-dobbel-vesentlighet\/\" \/>\n<meta property=\"og:locale\" content=\"nb_NO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Europeiske b\u00e6rekraftsrapporteringstandarder (ESRS) \u2013 hva vil de bety for deg? | EcoOnline\" \/>\n<meta property=\"og:description\" content=\"M\u00f8t Helene Brodersen, leder for ESG og b\u00e6rekraft hos EcoOnline, og Neil MacRae, produktansvarlig for ESG og dataintelligens hos EcoOnline.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ecoonline.com\/no\/blogg\/forstaelse-av-dobbel-vesentlighet\/\" \/>\n<meta property=\"og:site_name\" content=\"EcoOnline\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-29T10:04:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-29T10:19:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2024\/12\/dreamstime_l_9116987_EU_flag-3-scaled-1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1696\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Johan Hennius\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skrevet av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Johan Hennius\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ansl. lesetid\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/blogg\\\/forstaelse-av-dobbel-vesentlighet\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/blogg\\\/forstaelse-av-dobbel-vesentlighet\\\/\"},\"author\":{\"name\":\"Johan Hennius\",\"@id\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/#\\\/schema\\\/person\\\/22787b96c92120e097dbfc849629392a\"},\"headline\":\"Europeiske b\u00e6rekraftsrapporteringstandarder (ESRS) \u2013 hva vil de bety for deg?\",\"datePublished\":\"2025-01-29T10:04:57+00:00\",\"dateModified\":\"2025-01-29T10:19:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/blogg\\\/forstaelse-av-dobbel-vesentlighet\\\/\"},\"wordCount\":952,\"publisher\":{\"@id\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/blogg\\\/forstaelse-av-dobbel-vesentlighet\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.ecoonline.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/dreamstime_l_9116987_EU_flag-3-scaled-1.webp\",\"articleSection\":[\"ESG\"],\"inLanguage\":\"nb-NO\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/blogg\\\/forstaelse-av-dobbel-vesentlighet\\\/\",\"url\":\"https:\\\/\\\/www.ecoonline.com\\\/no\\\/blogg\\\/forstaelse-av-dobbel-vesentlighet\\\/\",\"name\":\"Europeiske b\u00e6rekraftsrapporteringstandarder (ESRS) \u2013 hva vil de bety for deg? 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