{"id":769,"date":"2025-03-27T15:16:45","date_gmt":"2025-03-27T15:16:45","guid":{"rendered":"https:\/\/fluidtranslation.com\/?p=769"},"modified":"2025-09-26T09:57:11","modified_gmt":"2025-09-26T09:57:11","slug":"mer-an-csrd-tydlig-hallbarhetskommunikation-med-fluid-translation","status":"publish","type":"post","link":"https:\/\/fluidtranslation.com\/sv\/mer-an-csrd-tydlig-hallbarhetskommunikation-med-fluid-translation\/","title":{"rendered":"Mer \u00e4n CSRD: H\u00e5llbarhet och kommunikation"},"content":{"rendered":"

M\u00e5nga f\u00f6retag rapporterar sitt h\u00e5llbarhetsarbete frivilligt sedan l\u00e4nge, men under senare tid har EU inf\u00f6rt allt str\u00e4ngare krav p\u00e5 att man faktiskt ska rapportera sin h\u00e5llbarhetsprestanda. F\u00f6r f\u00f6retag inneb\u00e4r det en \u00f6kad skyldighet att rapportera om sina milj\u00f6m\u00e4ssiga, sociala och styrningsrelaterade (ESG) resultat.<\/p>\n

Bakgrunden<\/strong><\/p>\n

\"\"Processen bakom h\u00e5llbarhetsrapportering formaliserades f\u00f6r \u00e5rtionden sedan. En viktig akt\u00f6r i detta sammanhang \u00e4r standardiseringsorganisationen Global Reporting Initiative (GRI) som etablerades s\u00e5 tidigt som 1997. Tjugo \u00e5r senare tr\u00e4dde direktivet om icke-finansiell rapportering (NFRD) i kraft. Som namnet antyder kr\u00e4ver direktivet att stora f\u00f6retag inom EU inkluderar icke-finansiell information i sina \u00e5rsredovisningar. Det handlar bland annat om milj\u00f6m\u00e4ssiga, sociala och medarbetarrelaterade aspekter om hur man arbetar f\u00f6r att motverka bestickning och korruption; samt om f\u00f6retagets initiativ f\u00f6r att skydda m\u00e4nskliga r\u00e4ttigheter och \u00f6ka m\u00e5ngfalden.<\/p>\n

EU:s h\u00e5llbarhetstaxonomi tr\u00e4dde i kraft i juli 2020 och \u00e4r fortfarande en h\u00f6rnsten i EU:s ram f\u00f6r h\u00e5llbar finansiering. Taxonomin kr\u00e4ver att f\u00f6retag rapporterar vilka av deras ekonomiska verksamheter som omfattas av taxonomif\u00f6rordningen (har potential att vara h\u00e5llbara), respektive vilka som \u00e4r f\u00f6renliga med den (uppfyller specifika h\u00e5llbarhetskriterier som definieras av taxonomif\u00f6rordningen). F\u00f6retag \u00f6ver en viss storlek \u00e4r skyldiga att rapportera hur deras ekonomiska verksamhet \u00f6verensst\u00e4mmer med EU-taxonomins sex milj\u00f6m\u00e5l, inklusive f\u00f6retagets \u00e5tg\u00e4rder f\u00f6r att motverka klimatf\u00f6r\u00e4ndringar och anpassa sin verksamhet till s\u00e5dana.<\/p>\n

2021 beslutade EU att NFRD beh\u00f6vde revideras och ut\u00f6kas. En ny version f\u00f6reslogs, d\u00e4r h\u00e5llbarhetsrapporteringen g\u00e5r ut\u00f6ver f\u00f6retagens egen verksamhet och \u00e4ven inkluderar v\u00e4rdekedjan uppstr\u00f6ms och nedstr\u00f6ms. Arbetet utmynnade i Corporate Sustainability Reporting Directive (CSRD), som tr\u00e4dde i kraft i januari 2023. European Financial Reporting Advisory Group (EFRAG) fick uppgiften att utveckla ett antal europeiska standarder f\u00f6r h\u00e5llbarhetsrapportering (ESRS \u2013 European Sustainability Reporting Standards) inom ramen f\u00f6r CSRD. Dessa standarder antogs senare under \u00e5ret.<\/p>\n

Vad menas med europeiska standarder f\u00f6r h\u00e5llbarhetsrapportering?<\/strong><\/p>\n

Vad \u00e4r d\u00e5 ESRS och vilka f\u00f6retag \u00e4r skyldig att rapportera enligt dessa? De nya standarderna har kommit till f\u00f6r att s\u00e4kerst\u00e4lla att f\u00f6retagens ESG-upplysningar (milj\u00f6, sociala fr\u00e5gor och \"\"bolagsstyrning) \u00e4r standardiserade, transparenta och j\u00e4mf\u00f6rbara. Det finns 12 standarder (tv\u00e5 \u00f6vergripande och tio \u00e4mnesspecifika) inom ESG-omr\u00e5det, och de \u00e4r till\u00e4mpliga p\u00e5 f\u00f6retag som omfattas av CSRD.<\/p>\n

F\u00f6r n\u00e4rvarande omfattar CSRD stora f\u00f6retag som uppfyller tv\u00e5 av f\u00f6ljande kriterier: mer \u00e4n 250 anst\u00e4llda, nettooms\u00e4ttning som \u00f6verstiger 50 miljoner euro och totala tillg\u00e5ngar som \u00f6verstiger 25 miljoner euro. B\u00f6rsnoterade sm\u00e5 och medelstora f\u00f6retag m\u00e5ste \u00e5r 2026 b\u00f6rja rapportera f\u00f6r r\u00e4kenskaps\u00e5ret 2025.<\/p>\n

Hur \u00e4r det med andra standarder och rapporteringsramverk, som EU:s h\u00e5llbarhetstaxonomi \u2013 kolliderar de med ESRS? Nej \u2013 ESRS \u00e4r i linje med de viktigaste globala standarderna, som Global Reporting Initiative (GRI). Taxonomirapportering ska ing\u00e5 som en del av ett f\u00f6retags h\u00e5llbarhetsrapport \u2013 f\u00f6r alla f\u00f6retag som omfattas av CSRD. ESRS och EU:s h\u00e5llbarhetstaxonomi tillsammans f\u00f6rb\u00e4ttrar i sj\u00e4lva verket transparensen i h\u00e5llbarhetsrapporteringen. Detta hj\u00e4lper investerare och intressenter att bed\u00f6ma ett f\u00f6retags milj\u00f6m\u00e4ssiga och sociala p\u00e5verkan.<\/p>\n

Hur kan Fluid Translation bidra?<\/strong><\/p>\n

\"\"Att hitta r\u00e4tt i EU:s komplexa nya krav p\u00e5 h\u00e5llbarhetsrapportering kan framst\u00e5 som en sv\u00e5r uppgift, s\u00e4rskilt om allt material dessutom ska \u00f6vers\u00e4ttas. Med Fluid Translation kan du vara s\u00e4ker p\u00e5 att ditt f\u00f6retag \u00e4r i trygga h\u00e4nder. Vi f\u00f6ljer all utveckling g\u00e4llande standarder f\u00f6r h\u00e5llbarhetsrapportering. V\u00e5rt team har uppdaterad information och v\u00e5ra spr\u00e5kexperter har tillg\u00e5ng till omfattande och aktuellt referensmaterial. Med r\u00e4tt kompetens, noggrannhet och engagemang ser vi till att din \u00f6versatta h\u00e5llbarhetsrapport inte bara blir tekniskt korrekt, utan \u00e4ven f\u00f6rmedlar de viktiga budskapen om h\u00e5llbarhetsarbetet vidare till investerare och intressenter v\u00e4rlden \u00f6ver, som om dokumentet vore skrivet p\u00e5 deras spr\u00e5k fr\u00e5n b\u00f6rjan. Ett avg\u00f6rande steg i v\u00e5r rigor\u00f6sa kvalitetss\u00e4kringsprocess \u00e4r att din \u00f6versatta h\u00e5llbarhetsdokumentation dessutom granskas av en expert inom h\u00e5llbarhetsterminologi. Detta garanterar tydlighet, konsekvens och korrekt anv\u00e4ndning av nyckeltermer.<\/p>\n

 <\/p>\n

V\u00e4lj Fluid Translation<\/a>\u00a0som din kvalitetspartner n\u00e4r det g\u00e4ller att effektivt kommunicera ditt h\u00e5llbarhetsarbete p\u00e5 global niv\u00e5.<\/p>\n

 <\/p>\n

Skriven av v\u00e5r g\u00e4stskribent och h\u00e5llbarhetsexpert J. Pain.<\/p>\n","protected":false},"excerpt":{"rendered":"

M\u00e5nga f\u00f6retag rapporterar sitt h\u00e5llbarhetsarbete frivilligt sedan l\u00e4nge, men under senare tid har EU inf\u00f6rt allt str\u00e4ngare krav p\u00e5 att man faktiskt ska rapportera sin h\u00e5llbarhetsprestanda. F\u00f6r f\u00f6retag inneb\u00e4r det en \u00f6kad skyldighet att rapportera om sina milj\u00f6m\u00e4ssiga, sociala och styrningsrelaterade (ESG) resultat. Bakgrunden Processen bakom h\u00e5llbarhetsrapportering formaliserades f\u00f6r \u00e5rtionden sedan. En viktig akt\u00f6r i detta sammanhang \u00e4r standardiseringsorganisationen Global … <\/p>\n

Read More<\/a><\/div>\n","protected":false},"author":5,"featured_media":653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyhet"],"acf":[],"yoast_head":"\nMer \u00e4n CSRD: H\u00e5llbarhet och kommunikation - Fluid Translation<\/title>\n<meta name=\"description\" content=\"L\u00e4s om vikten av tydlig kommunikation n\u00e4r det g\u00e4ller din h\u00e5llbarhetsrapportering enligt de nya CSRD-reglerna.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fluidtranslation.com\/sv\/mer-an-csrd-tydlig-hallbarhetskommunikation-med-fluid-translation\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mer \u00e4n CSRD: H\u00e5llbarhet och kommunikation - 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