I januari ökade kraven på företagens hållbarhetsrapportering rejält. Då började nämligen EU:s Corporate Sustainability Reporting Directive (CSRD) att gälla.
CSRD: Så redovisar du rätt
Verktygslådan
Det nya direktivet för hållbarhetsrapportering, CSRD, har börjat gälla. Så vad innebär då nyordningen?

Foto: Adobe stock
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– Vad det handlar om är att EU helt enkelt vill öka möjligheten att jämföra hållbarhetsrapporter. Dessutom vill man och öka kvaliteten på information och transparensen vad gäller företagens miljömässiga och sociala påverkan samt bolagsstyrning kopplat till hållbarhet, berättar Karin Björk, ansvarig för hållbarhetsrådgivning på Grant Thornton.
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