{"id":58483,"date":"2023-09-13T07:44:51","date_gmt":"2023-09-13T07:44:51","guid":{"rendered":"https:\/\/www.ecoonline.com\/esgrapportering\/"},"modified":"2025-03-21T13:04:22","modified_gmt":"2025-03-21T13:04:22","slug":"esgrapportering","status":"publish","type":"post","link":"https:\/\/www.ecoonline.com\/sv\/blogg\/esgrapportering\/","title":{"rendered":"ESG-rapportering"},"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=\"  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<p>Fler krav n\u00e4r det g\u00e4ller inneh\u00e5ll i \u00e5rsredovisningarna, inte minst n\u00e4r det g\u00e4ller h\u00e5llbarhet \u00e4r nu p\u00e5 ing\u00e5ng. I den h\u00e4r artikeln f\u00e5r du mer information om vad som g\u00e4ller kring&nbsp;ESG-rapportering.<\/p>\n\n\n\n<p>Vi ser till att bena ut olika begrepp kring direktiv och standarder i denna korta artikel:<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2023\/09\/SE20ESG20CSRD20and20ESRS20reporting-2.webp\" alt=\"SE%20ESG%20CSRD%20and%20ESRS%20reporting.png?width=1200&amp;height=500&amp;name=SE%20ESG%20CSRD%20and%20ESRS%20reporting.png\"\/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-large-font-size\">Bakgrund till CSRD och ESG<\/h2>\n\n\n\n<p>\u00c5r 2022 utf\u00e4rdade Europaparlamentet direktivet om f\u00f6retagens h\u00e5llbarhetsrapportering. Den nya f\u00f6rordningen om rapportering av ESG*. kommer att kr\u00e4va att alla stora f\u00f6retag i EU offentligg\u00f6r&nbsp;uppgifter om effekterna av sitt h\u00e5llbarhetsarbete. *P\u00e5 svenska: milj\u00f6, socialt ansvar och bolagsstyrning.<\/p>\n\n\n\n<p>Direktivet heter CSRD: Corporate Sustainability Reporting Directive och detta direktiv ska fasas in under 2024 (<a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/esgrapportering\/#datum\">se ocks\u00e5 nedan f\u00f6r fler datum)<\/a>.<\/p>\n\n\n\n<p>Tidigare har det saknats gemensamma standarder och minimikrav f\u00f6r ESG-rapportering eller h\u00e5llbarhetsredovisning. F\u00f6retagen har mer eller mindre sj\u00e4lva kunnat definiera vad som anses vara&nbsp;h\u00e5llbart. F\u00f6ga f\u00f6rv\u00e5nande har detta resulterat i en m\u00e4ngd olika tolkningar och presentationer i \u00e5rsredovisningarna. Trov\u00e4rdighet och kvalitet har ifr\u00e5gas\u00e4tts kring vad som egentligen inneb\u00e4r&nbsp;\u201dcirkul\u00e4r ekonomi\u201d, \u201dmilj\u00f6avtryck\u201d eller \u201dvi \u00e4r ett gr\u00f6nt f\u00f6retag\u201d eller \u201dmilj\u00f6v\u00e4nliga\u201d produkter kopplat till rapportering.<\/p>\n\n\n\n<p>Direktivet om f\u00f6retagens h\u00e5llbarhetsansvar kommer att inf\u00f6ra mer detaljerade rapporteringskrav, vilket kommer att hj\u00e4lpa f\u00f6retagen att b\u00e4ttre hantera och m\u00e4ta ESG-relaterade risker. Genom att&nbsp;kr\u00e4va att fler f\u00f6retag ska bli offentligt ansvariga f\u00f6r sin p\u00e5verkan p\u00e5 milj\u00f6n, m\u00e4nskliga r\u00e4ttigheter och sociala normer syftar det nya direktivet till att stoppa gr\u00f6nm\u00e5lning \/&nbsp;greenwashing.<\/p>\n\n\n\n<p>CSRD \u00e4r en f\u00f6rl\u00e4ngning av direktivet om icke-finansiell rapportering. Det nya direktivet kr\u00e4ver att alla stora f\u00f6retag, oavsett om de \u00e4r b\u00f6rsnoterade eller inte, ska vara offentligt\u00a0ansvariga f\u00f6r sin inverkan p\u00e5 m\u00e4nniskor och milj\u00f6.\u00a0Med andra ord: att g\u00f6ra en korrekt h\u00e5llbarhetsredovisning.<br><\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.ecoonline.com\/sv\/miljo-hallbarhet\/\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2023\/09\/99114f36-7791-4f35-aef1-ff36c275f0f1-6.webp\" alt=\"99114f36-7791-4f35-aef1-ff36c275f0f1.png\"\/><\/a><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-large-font-size\">Hur kopplas ESG ihop med FN:s globala m\u00e5l, SDG?<\/h2>\n\n\n\n<p>Vi m\u00e5ste oavsett verksamhet minska v\u00e5r milj\u00f6p\u00e5verkan,&nbsp; minska sociala klyftor och f\u00f6rb\u00e4ttra v\u00e5ra arbetsplatser samt b\u00e4ttre ta tillvara p\u00e5 jordens resurser. De globala m\u00e5len eller&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/agenda2030\">Agenda 2030<\/a>&nbsp;\u00e4r ett ramverk som g\u00e5r hand i hand med ESG.&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/ehs-to-esg\">L\u00e4s mer h\u00e4r om ESG<\/a><\/p>\n\n\n\n<p><em>H\u00e4r ser du ett exempel d\u00e4r v\u00e5r mjukvara kring kemikaliehantering konkret bidrar till ett av FN:s globala m\u00e5l (delm\u00e5l 3.9):<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2023\/09\/SE20ESG20How20EcoOnline20can20ocntribute20to20UNs20SDGs-4.webp\" alt=\"SE%20ESG%20How%20EcoOnline%20can%20ocntribute%20to%20UNs%20SDGs.png?width=1200&amp;height=500&amp;name=SE%20ESG%20How%20EcoOnline%20can%20ocntribute%20to%20UNs%20SDGs.png\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.ecoonline.com\/sv\/mjukvara\/kemikaliehantering\"><\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Datum kopplat till CSRD<\/h3>\n\n\n\n<p>Enligt&nbsp;<a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20221107IPR49611\/sustainable-economy-parliament-adopts-new-reporting-rules-for-multinationals\">Europaparlamentet<\/a>&nbsp;kommer&nbsp;reglerna att tr\u00e4da i kraft mellan 2024 och 2028:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fr\u00e5n och med den 1 januari 2024 f\u00f6r stora offentliga f\u00f6retag (med fler \u00e4n 500 anst\u00e4llda) som redan omfattas av direktivet om icke-finansiell rapportering, med rapporter som ska l\u00e4mnas in 2025.\u00a0(I Sverige fr\u00e5n 1 juli 2024)<\/li>\n\n\n\n<li>\u202fFr\u00e5n och med den 1 januari 2025 f\u00f6r stora f\u00f6retag som f\u00f6r n\u00e4rvarande inte omfattas av direktivet om icke-finansiell rapportering (med fler \u00e4n 250 anst\u00e4llda och\/eller en oms\u00e4ttning p\u00e5 40\u00a0miljoner euro och\/eller totala tillg\u00e5ngar p\u00e5 20 miljoner euro), med rapporter som ska l\u00e4mnas in 2026.<\/li>\n\n\n\n<li>\u202fFr\u00e5n och med den 1 januari 2026 f\u00f6r b\u00f6rsnoterade sm\u00e5 och medelstora f\u00f6retag och andra f\u00f6retag, med en tidsfrist f\u00f6r rapportering 2027. Sm\u00e5 och medelstora f\u00f6retag kan v\u00e4lja bort detta fram till\u00a02028.<\/li>\n<\/ul>\n\n\n\n<p>F\u00f6retag utanf\u00f6r EU med en betydande n\u00e4rvaro i EU (med en oms\u00e4ttning p\u00e5 mer \u00e4n 150 miljoner euro i EU) eller med v\u00e4rdepapper noterade p\u00e5 en reglerad marknad i EU kommer ocks\u00e5 att omfattas av de nya&nbsp;reglerna.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Europeisk standard f\u00f6r h\u00e5llbarhetsrapportering: ESRS<\/h3>\n\n\n\n<p>\u00c4ven om inte alla f\u00f6retag direkt omfattas av ovanst\u00e5ende krav och datum kan de nya kraven potentiellt omfatta hela f\u00f6retagets v\u00e4rdekedja och d\u00e4rmed \u00e4ven de mycket sm\u00e5 f\u00f6retagen. Det kommer&nbsp;att st\u00e4llas allt h\u00f6gre krav p\u00e5 att alla f\u00f6rv\u00e4ntas kunna tillhandah\u00e5lla ESG-data till stora f\u00f6retag.<\/p>\n\n\n\n<p>F\u00f6r att uppfylla rapporteringskraven i CSRD m\u00e5ste du f\u00f6lja de informationskrav och datapunkter som anges i&nbsp;<a href=\"https:\/\/finance.ec.europa.eu\/news\/commission-adopts-european-sustainability-reporting-standards-2023-07-31_en\">European Sustainability Reporting Standards (ESRS).&nbsp;<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-large-font-size\">5 krav kopplat till h\u00e5llbarhetsrapportering<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><em>1. Milj\u00f6<\/em><\/h4>\n\n\n\n<p>Exempel inom milj\u00f6kravet: Resultat relaterade till klimatf\u00f6r\u00e4ndringar, cirkul\u00e4r ekonomi och f\u00f6roreningar, samt st\u00f6rre transparens om hur du hanterar f\u00f6rlust av biologisk m\u00e5ngfald och minskad&nbsp;resurs- och vattenanv\u00e4ndning, exempelvis&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/sparaenergi\">energi<\/a>.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><em>2. Social<\/em><\/h4>\n\n\n\n<p>Exempel inom det sociala kravet: Behandling av anst\u00e4llda genom hela v\u00e4rdekedjan, h\u00e4lsa och s\u00e4kerhet p\u00e5 arbetsplatsen.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><em>3. Bolagsstyrning<\/em><\/h4>\n\n\n\n<p>Exempel inom krav kring bolagsstyrning: policy kring kontrakt och aff\u00e4rsuppg\u00f6relser inklusive f\u00f6rebyggande av korruption och mutor, hantering av leverant\u00f6resrelationer, lobbying och&nbsp;betalningspraxis.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><em>4. Dubbel v\u00e4sentlighetsanalys<\/em><\/h4>\n\n\n\n<p><a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/dubbel-vasentlighetsanalys\">Dubbel v\u00e4sentlighetsanalys<\/a>&nbsp;inneb\u00e4r att ta reda p\u00e5 vilka omr\u00e5den f\u00f6retaget p\u00e5verkar och p\u00e5verkas av. Det handlar om att kartl\u00e4gga de interna&nbsp;h\u00e5llbarhetseffekterna och \u00e4ven den p\u00e5verkan som f\u00f6retaget g\u00f6r p\u00e5 sin omv\u00e4rld.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><em>5. Tredje part<\/em><\/h4>\n\n\n\n<p>F\u00f6r att f\u00f6rb\u00e4ttra kvaliteten, tillf\u00f6rlitligheten och uppriktigheten i h\u00e5llbarhetsrapporteringen m\u00e5ste de rapporterade uppgifterna \u00e4ven granskas av en tredje part.<\/p>\n\n\n\n<p><em>H\u00e4r ser du ett annat exempel kopplat till sociala aspekten inom ESG och \u00e4ven d\u00e5 kopplat till FN:s globala m\u00e5l (delm\u00e5l 8.8):<\/em><br><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.ecoonline.com\/wp-content\/uploads\/2023\/09\/SE20ESG20UN20Goal208-2.webp\" alt=\"SE%20ESG%20UN%20Goal%208.png?width=718&amp;height=299&amp;name=SE%20ESG%20UN%20Goal%208.png\"\/><\/figure>\n\n\n\n<p><a href=\"https:\/\/www.ecoonline.com\/sv\/ehs-to-esg\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-large-font-size\">Vanliga fr\u00e5gor<\/h2>\n\n\n\n<p><em>Jag \u00e4r kund till er p\u00e5 EcoOnline och anv\u00e4nder Chemical Manager. \u00c4r det ett system som kan kopplas till h\u00e5llbarhetsrapportering?<\/em>&nbsp;Ja, i allra h\u00f6gsta grad. Genom att du anv\u00e4nder&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/mjukvara\/kemikaliehantering\">Chemical Manager<\/a>&nbsp;har du en b\u00e4ttre kontroll p\u00e5 kemikalierna (korrekt kemikalieregister), du kan g\u00f6ra&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/mjukvara\/kemikaliehantering\/riskbedomning-kemikalier\">riskbed\u00f6mningar<\/a>&nbsp;f\u00f6r att minska risken f\u00f6r farlig exponering och inte minst har du ett systemst\u00f6d d\u00e4r du enklare kan du&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/mjukvara\/kemikaliehantering\/substitutionsprincipen\">fasa ut farliga kemikalier genom substitution.&nbsp;<\/a>&nbsp;Det kan exempelvis inneb\u00e4ra en minskning av kemikalieanv\u00e4ndningen och detta&nbsp;kan tas upp i en h\u00e5llbarhetsrapportering.<\/p>\n\n\n\n<p><em>Vad \u00e4r dubbel materialitetsanalys?<\/em>&nbsp;Detta \u00e4r ett annat uttryck f\u00f6r dubbel v\u00e4sentlighetsanalys, som inneb\u00e4r att du ska identifiera vilka h\u00e5llbarhetsfr\u00e5gor din verksamhet p\u00e5verkar och \u00e4ven p\u00e5verkas av.<\/p>\n\n\n\n<p>Det handlar om ett inifr\u00e5n- och utperspektiv samt vad omv\u00e4rlden kan p\u00e5verka verksamheten: utifr\u00e5n- och inperspektiv.&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/dubbel-vasentlighetsanalys\">L\u00e4s mer om Dubbel&nbsp;v\u00e4sentlighetsanalys h\u00e4r &gt;&gt;<\/a><\/p>\n\n\n\n<p>Vad \u00e4r ESG?&nbsp;ESG st\u00e5r f\u00f6r Environmental, Social and Governance och \u00e4r ett s\u00e4tt att bed\u00f6ma f\u00f6retag utifr\u00e5n andra aspekter \u00e4n dess ekonomiska resultat. Till exempelvis policies som r\u00f6r h\u00e5llbarhet, milj\u00f6 och&nbsp;arbetsmilj\u00f6 samt hur n\u00f6jda anst\u00e4llda \u00e4r.&nbsp;P\u00e5 svenska blir ESG:&nbsp;milj\u00f6, samh\u00e4llsansvar och bolagsstyrning.&nbsp;&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/ehs-to-esg\">L\u00e4s mer h\u00e4r<\/a><\/p>\n\n\n\n<p>Det finns m\u00e5nga olika begrepp kring h\u00e5llbarhet \u2013 vad ska man g\u00e5 efter?&nbsp;Det \u00e4r verkligen m\u00e5nga begrepp och det \u00e4r viktigt att inte hamna fel.&nbsp;&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/begrepp-om-klimat\">H\u00e4r kan du ta del av en artikel om olika begrepp<\/a>&nbsp;med olika tips kring&nbsp;h\u00e5llbarhetsarbete.<\/p>\n\n\n\n<p><em>Vad \u00e4r skillnaden mellan CSRD och ESRS?<\/em>&nbsp;CSRD \u00e4r sj\u00e4lva direktivet och ESRS \u00e4r standarden. Ett annat uttryck \u00e4r att direktivet s\u00e4ger att du ska g\u00f6ra h\u00e5llbarhetsrapportering och standarden visar v\u00e4gledning hur den ska se ut\/g\u00f6ras i&nbsp;praktiken.<\/p>\n\n\n\n<p>Vad inneb\u00e4r de nya kraven kring h\u00e5llbarhetsrapportering?&nbsp;Under 2024 kommer det nya krav kring rapportering av h\u00e5llbarhet f\u00f6r att p\u00e5 sikt skapa enhetlighet och se till att uppgifterna blir offentliga.&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/esgrapportering\/#krav\">H\u00e4r \u00e4r fem krav att ha koll&nbsp;p\u00e5.<\/a><\/p>\n\n\n\n<p>Vilket fokus man har som f\u00f6retag \u00e4r lite olika, h\u00e4r&nbsp;<a href=\"https:\/\/www.ecoonline.com\/sv\/blogg\/hallbarhetsredovisning\">kan du l\u00e4sa mer om trender inom h\u00e5llbarhetsredovisning<\/a><\/p>\n\n<\/div>\n\t\t\n\t        <\/section>\n","protected":false},"excerpt":{"rendered":"<p>Fler krav n\u00e4r det g\u00e4ller inneh\u00e5ll i \u00e5rsredovisningarna, inte minst n\u00e4r det g\u00e4ller h\u00e5llbarhet \u00e4r nu p\u00e5 ing\u00e5ng. I den h\u00e4r artikeln f\u00e5r du mer information om vad som g\u00e4ller kring ESG-rapportering.Vi ser till att bena ut olika begrepp kring direktiv och standarder i denna korta artikel:<\/p>\n","protected":false},"author":2,"featured_media":58484,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":"","_links_to":"","_links_to_target":""},"category":[449],"tags":[],"item-type":[179],"class_list":["post-58483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-miljo-esg","item-type-artiklar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG-rapportering | EcoOnline<\/title>\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\/sv\/blogg\/esgrapportering\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG-rapportering | EcoOnline\" \/>\n<meta property=\"og:description\" content=\"Fler krav n\u00e4r det g\u00e4ller inneh\u00e5ll i \u00e5rsredovisningarna, inte minst n\u00e4r det g\u00e4ller h\u00e5llbarhet \u00e4r nu p\u00e5 ing\u00e5ng. 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