{"id":283,"date":"2026-09-01T16:28:14","date_gmt":"2026-09-01T14:28:14","guid":{"rendered":"https:\/\/chiefofstaff.se\/?page_id=283"},"modified":"2026-09-20T20:20:00","modified_gmt":"2026-09-20T18:20:00","slug":"esg","status":"publish","type":"page","link":"https:\/\/chiefofstaff.se\/en\/start\/kunskapsomraden\/esg\/","title":{"rendered":"ESG"},"content":{"rendered":"<h4 class=\"wp-block-heading ext-animate--on\">Sammanfattning av kunskapsomr\u00e5det:<\/h4>\n\n\n\n<h1 class=\"wp-block-heading ext-animate--on\">ESG<\/h1>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">H\u00e5llbarhet, h\u00e5llbarhetsrapportering och CSRD<\/h4>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">Brief<\/h2>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Begreppen <strong>ESG<\/strong>, <strong>h\u00e5llbarhet<\/strong>, <strong>h\u00e5llbarhetsarbete<\/strong>, <strong>h\u00e5llbarhetsrapportering<\/strong> och <strong>CSRD<\/strong> anv\u00e4nds ofta tillsammans, men de betyder inte exakt samma sak. F\u00f6r att f\u00f6rst\u00e5 omr\u00e5det \u00e4r det hj\u00e4lpsamt att se dem som olika delar av samma helhet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Vad \u00e4r h\u00e5llbarhet?<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">I f\u00f6retagsv\u00e4rlden handlar h\u00e5llbarhet om att bedriva verksamhet p\u00e5 ett s\u00e4tt som skapar l\u00e5ngsiktigt v\u00e4rde utan att \u00e4ventyra framtida generationers m\u00f6jligheter att tillgodose sina behov. Begreppet bygger ofta p\u00e5 tre dimensioner:<\/p>\n\n\n\n<ol class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\"><strong>Milj\u00f6m\u00e4ssig h\u00e5llbarhet<\/strong><\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>Social h\u00e5llbarhet<\/strong><\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>Ekonomisk h\u00e5llbarhet<\/strong><\/li>\n<\/ol>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">M\u00e5let \u00e4r att f\u00f6retag ska skapa l\u00f6nsamhet samtidigt som de tar ansvar f\u00f6r m\u00e4nniskor, samh\u00e4lle och milj\u00f6.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Vad \u00e4r ESG?<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>ESG<\/strong> st\u00e5r f\u00f6r:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\"><strong>E = Environmental (Milj\u00f6)<\/strong><\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>S = Social (Sociala fr\u00e5gor)<\/strong><\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>G = Governance (Bolagsstyrning)<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">ESG \u00e4r i grunden ett ramverk f\u00f6r att m\u00e4ta, f\u00f6lja upp och bed\u00f6ma ett f\u00f6retags h\u00e5llbarhetsarbete.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Man kan s\u00e4ga att:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\"><strong>H\u00e5llbarhet<\/strong> beskriver ambitionen och verksamheten.<\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>ESG<\/strong> beskriver hur h\u00e5llbarhetsarbetet struktureras, m\u00e4ts och utv\u00e4rderas.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Exempel:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Att minska utsl\u00e4ppen \u00e4r ett h\u00e5llbarhetsinitiativ.<\/li>\n\n\n\n<li class=\"ext-animate--on\">Att rapportera koldioxidutsl\u00e4pp enligt definierade nyckeltal \u00e4r ESG.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">ESG anv\u00e4nds s\u00e4rskilt av:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Investerare<\/li>\n\n\n\n<li class=\"ext-animate--on\">Banker<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kreditinstitut<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kunder<\/li>\n\n\n\n<li class=\"ext-animate--on\">Leverant\u00f6rer<\/li>\n\n\n\n<li class=\"ext-animate--on\">Myndigheter<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">f\u00f6r att bed\u00f6ma risker och l\u00e5ngsiktig v\u00e4rdeskapande f\u00f6rm\u00e5ga.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Vad \u00e4r h\u00e5llbarhetsrapportering?<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">H\u00e5llbarhetsrapportering \u00e4r den process d\u00e4r organisationer redovisar:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">sin p\u00e5verkan p\u00e5 milj\u00f6 och samh\u00e4lle<\/li>\n\n\n\n<li class=\"ext-animate--on\">sina h\u00e5llbarhetsm\u00e5l<\/li>\n\n\n\n<li class=\"ext-animate--on\">sina risker och m\u00f6jligheter<\/li>\n\n\n\n<li class=\"ext-animate--on\">sina resultat och nyckeltal<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Rapporteringen motsvarar ungef\u00e4r h\u00e5llbarhetsomr\u00e5dets version av den finansiella \u00e5rsredovisningen.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Vad \u00e4r CSRD?<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>CSRD (Corporate Sustainability Reporting Directive)<\/strong> \u00e4r EU:s nya lagstiftning f\u00f6r h\u00e5llbarhetsrapportering.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Syftet \u00e4r att:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">g\u00f6ra h\u00e5llbarhetsinformation j\u00e4mf\u00f6rbar<\/li>\n\n\n\n<li class=\"ext-animate--on\">h\u00f6ja kvaliteten p\u00e5 rapporteringen<\/li>\n\n\n\n<li class=\"ext-animate--on\">minska greenwashing<\/li>\n\n\n\n<li class=\"ext-animate--on\">ge investerare och andra intressenter b\u00e4ttre beslutsunderlag<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">CSRD inneb\u00e4r att m\u00e5nga f\u00f6retag m\u00e5ste rapportera betydligt mer detaljerat \u00e4n tidigare och enligt gemensamma europeiska standarder (ESRS).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">Historik<\/h2>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Fr\u00e5n milj\u00f6fr\u00e5ga till f\u00f6retagsstyrning<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Under 1970- och 1980-talen l\u00e5g fokus fr\u00e4mst p\u00e5 milj\u00f6fr\u00e5gor:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">utsl\u00e4pp<\/li>\n\n\n\n<li class=\"ext-animate--on\">avfall<\/li>\n\n\n\n<li class=\"ext-animate--on\">energif\u00f6rbrukning<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">P\u00e5 1990-talet b\u00f6rjade f\u00f6retag \u00e4ven arbeta mer systematiskt med:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">arbetsmilj\u00f6<\/li>\n\n\n\n<li class=\"ext-animate--on\">m\u00e4nskliga r\u00e4ttigheter<\/li>\n\n\n\n<li class=\"ext-animate--on\">aff\u00e4rsetik<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">P\u00e5 2000-talet v\u00e4xte h\u00e5llbarhetsredovisningar fram genom standarder som:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">GRI (Global Reporting Initiative)<\/li>\n\n\n\n<li class=\"ext-animate--on\">FN:s Global Compact<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Runt 2010 b\u00f6rjade investerare anv\u00e4nda ESG som ett verktyg f\u00f6r att bed\u00f6ma f\u00f6retagsrisker.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">D\u00e4refter har h\u00e5llbarhet g\u00e5tt fr\u00e5n att vara en frivillig kommunikationsfr\u00e5ga till att bli en strategisk lednings- och riskhanteringsfr\u00e5ga.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">ESG:s tre huvudomr\u00e5den<\/h2>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">E \u2013 Environmental (Milj\u00f6)<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Omfattar f\u00f6retagets p\u00e5verkan p\u00e5 natur och klimat.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Typiska fr\u00e5gor:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Klimatf\u00f6r\u00e4ndringar<\/li>\n\n\n\n<li class=\"ext-animate--on\">V\u00e4xthusgasutsl\u00e4pp<\/li>\n\n\n\n<li class=\"ext-animate--on\">Energif\u00f6rbrukning<\/li>\n\n\n\n<li class=\"ext-animate--on\">F\u00f6rnybar energi<\/li>\n\n\n\n<li class=\"ext-animate--on\">Vattenanv\u00e4ndning<\/li>\n\n\n\n<li class=\"ext-animate--on\">Avfallshantering<\/li>\n\n\n\n<li class=\"ext-animate--on\">Cirkul\u00e4r ekonomi<\/li>\n\n\n\n<li class=\"ext-animate--on\">Biologisk m\u00e5ngfald<\/li>\n\n\n\n<li class=\"ext-animate--on\">F\u00f6roreningar<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Exempel:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett tillverkningsf\u00f6retag kan m\u00e4ta:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ton CO\u2082-utsl\u00e4pp<\/li>\n\n\n\n<li class=\"ext-animate--on\">energianv\u00e4ndning per producerad enhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00e5tervinningsgrad<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">S \u2013 Social (Sociala f\u00f6rh\u00e5llanden)<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Omfattar hur f\u00f6retaget p\u00e5verkar m\u00e4nniskor.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Typiska fr\u00e5gor:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Arbetsmilj\u00f6<\/li>\n\n\n\n<li class=\"ext-animate--on\">H\u00e4lsa och s\u00e4kerhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kompetensutveckling<\/li>\n\n\n\n<li class=\"ext-animate--on\">M\u00e5ngfald och inkludering<\/li>\n\n\n\n<li class=\"ext-animate--on\">J\u00e4mst\u00e4lldhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">M\u00e4nskliga r\u00e4ttigheter<\/li>\n\n\n\n<li class=\"ext-animate--on\">Leverant\u00f6rsansvar<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kunds\u00e4kerhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">Samh\u00e4llsp\u00e5verkan<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Exempel:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett f\u00f6retag kan f\u00f6lja upp:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">olycksfrekvens<\/li>\n\n\n\n<li class=\"ext-animate--on\">sjukfr\u00e5nvaro<\/li>\n\n\n\n<li class=\"ext-animate--on\">andel kvinnor i ledande positioner<\/li>\n\n\n\n<li class=\"ext-animate--on\">leverant\u00f6rers arbetsvillkor<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">G \u2013 Governance (Bolagsstyrning)<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Omfattar hur f\u00f6retaget styrs och kontrolleras.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Typiska fr\u00e5gor:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Styrelsens sammans\u00e4ttning<\/li>\n\n\n\n<li class=\"ext-animate--on\">Etik och regelefterlevnad<\/li>\n\n\n\n<li class=\"ext-animate--on\">Antikorruption<\/li>\n\n\n\n<li class=\"ext-animate--on\">Intern kontroll<\/li>\n\n\n\n<li class=\"ext-animate--on\">Riskhantering<\/li>\n\n\n\n<li class=\"ext-animate--on\">Dataskydd<\/li>\n\n\n\n<li class=\"ext-animate--on\">Informationss\u00e4kerhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">Transparens<\/li>\n\n\n\n<li class=\"ext-animate--on\">Ers\u00e4ttningssystem<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Exempel:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Ett f\u00f6retag rapporterar:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">korruptionsutbildningar<\/li>\n\n\n\n<li class=\"ext-animate--on\">incidenter relaterade till aff\u00e4rsetik<\/li>\n\n\n\n<li class=\"ext-animate--on\">styrelsens oberoende<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">De viktigaste h\u00e5llbarhetsomr\u00e5dena idag<\/h2>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Nedan f\u00f6ljer de omr\u00e5den som vanligtvis ing\u00e5r i moderna h\u00e5llbarhetsprogram och ESG-rapportering.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">1. Klimat<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">CO\u2082-utsl\u00e4pp<\/li>\n\n\n\n<li class=\"ext-animate--on\">energiomst\u00e4llning<\/li>\n\n\n\n<li class=\"ext-animate--on\">klimatrisker<\/li>\n\n\n\n<li class=\"ext-animate--on\">nettonollutsl\u00e4pp<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Klimatf\u00f6r\u00e4ndringar inneb\u00e4r b\u00e5de finansiella och operativa risker.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">2. Energi<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">energif\u00f6rbrukning<\/li>\n\n\n\n<li class=\"ext-animate--on\">energieffektivisering<\/li>\n\n\n\n<li class=\"ext-animate--on\">f\u00f6rnybar energi<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Energi st\u00e5r ofta f\u00f6r en stor del av verksamhetens klimatp\u00e5verkan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">3. Resurseffektivitet och cirkul\u00e4r ekonomi<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">\u00e5tervinning<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00e5teranv\u00e4ndning<\/li>\n\n\n\n<li class=\"ext-animate--on\">avfallsminimering<\/li>\n\n\n\n<li class=\"ext-animate--on\">produktlivscykler<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Minskar kostnader och milj\u00f6p\u00e5verkan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">4. Biologisk m\u00e5ngfald<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ekosystem<\/li>\n\n\n\n<li class=\"ext-animate--on\">markanv\u00e4ndning<\/li>\n\n\n\n<li class=\"ext-animate--on\">naturresurser<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">F\u00f6rlust av biologisk m\u00e5ngfald ses idag som en av v\u00e4rldens st\u00f6rsta h\u00e5llbarhetsrisker.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">5. Arbetsmilj\u00f6 och s\u00e4kerhet<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">olyckor<\/li>\n\n\n\n<li class=\"ext-animate--on\">h\u00e4lsa<\/li>\n\n\n\n<li class=\"ext-animate--on\">s\u00e4kerhetskultur<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">P\u00e5verkar b\u00e5de m\u00e4nniskor och verksamhetens produktivitet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">6. M\u00e4nskliga r\u00e4ttigheter<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">barnarbete<\/li>\n\n\n\n<li class=\"ext-animate--on\">tv\u00e5ngsarbete<\/li>\n\n\n\n<li class=\"ext-animate--on\">diskriminering<\/li>\n\n\n\n<li class=\"ext-animate--on\">leverant\u00f6rskedjor<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Stora organisationer ansvarar alltmer f\u00f6r hela v\u00e4rdekedjan.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">7. M\u00e5ngfald, j\u00e4mlikhet och inkludering<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">j\u00e4mst\u00e4lldhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">lika m\u00f6jligheter<\/li>\n\n\n\n<li class=\"ext-animate--on\">inkluderande arbetsplats<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">\u00d6kad innovation, b\u00e4ttre beslut och minskade sociala risker.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">8. Kompetens och medarbetarutveckling<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">utbildning<\/li>\n\n\n\n<li class=\"ext-animate--on\">kompetensf\u00f6rs\u00f6rjning<\/li>\n\n\n\n<li class=\"ext-animate--on\">framtida arbetskraft<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Organisationers konkurrenskraft blir allt mer kunskapsbaserad.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">9. Aff\u00e4rsetik och regelefterlevnad<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">korruption<\/li>\n\n\n\n<li class=\"ext-animate--on\">mutor<\/li>\n\n\n\n<li class=\"ext-animate--on\">intressekonflikter<\/li>\n\n\n\n<li class=\"ext-animate--on\">visselbl\u00e5sning<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Minskar juridiska och reputationsm\u00e4ssiga risker.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">10. Informationss\u00e4kerhet och dataskydd<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus p\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">cybers\u00e4kerhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">GDPR<\/li>\n\n\n\n<li class=\"ext-animate--on\">personuppgifter<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Varf\u00f6r viktigt?<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Digital h\u00e5llbarhet blir allt viktigare f\u00f6r verksamheters motst\u00e5ndskraft.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">CSRD och ESRS<\/h2>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Vad inneb\u00e4r CSRD i praktiken?<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">CSRD kr\u00e4ver att f\u00f6retag rapporterar enligt standarder som kallas:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>ESRS (European Sustainability Reporting Standards)<\/strong>.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">En central princip \u00e4r:<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Dubbel v\u00e4sentlighet (Double Materiality)<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">F\u00f6retaget m\u00e5ste analysera:<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Finansiell v\u00e4sentlighet<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Hur h\u00e5llbarhetsfr\u00e5gor p\u00e5verkar f\u00f6retaget.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">och<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>P\u00e5verkansv\u00e4sentlighet<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Hur f\u00f6retaget p\u00e5verkar m\u00e4nniskor och milj\u00f6.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Detta \u00e4r en av de st\u00f6rsta f\u00f6r\u00e4ndringarna j\u00e4mf\u00f6rt med tidigare rapporteringsmodeller.<\/p>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">N\u00e5gra viktiga ESRS-omr\u00e5den<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Milj\u00f6<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ESRS E1 Klimat<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESRS E2 F\u00f6roreningar<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESRS E3 Vatten<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESRS E4 Biologisk m\u00e5ngfald<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESRS E5 Resursanv\u00e4ndning och cirkul\u00e4r ekonomi<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Socialt<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ESRS S1 Egna medarbetare<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESRS S2 Arbetstagare i v\u00e4rdekedjan<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESRS S3 P\u00e5verkade samh\u00e4llen<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESRS S4 Konsumenter och slutanv\u00e4ndare<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Styrning<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">ESRS G1 Aff\u00e4rsetik och bolagsstyrning<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading ext-animate--on\">Praktiska exempel<\/h3>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Exempel 1: Industrif\u00f6retag<\/strong><\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Identifierar att klimatp\u00e5verkan \u00e4r v\u00e4sentlig.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">F\u00f6retaget:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">kartl\u00e4gger utsl\u00e4pp<\/li>\n\n\n\n<li class=\"ext-animate--on\">investerar i f\u00f6rnybar energi<\/li>\n\n\n\n<li class=\"ext-animate--on\">s\u00e4tter utsl\u00e4ppsm\u00e5l<\/li>\n\n\n\n<li class=\"ext-animate--on\">rapporterar enligt ESRS E1<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Exempel 2: IT-bolag<\/strong><\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Har relativt l\u00e5g direkt klimatp\u00e5verkan men h\u00f6g exponering mot:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">informationss\u00e4kerhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">dataskydd<\/li>\n\n\n\n<li class=\"ext-animate--on\">kompetensf\u00f6rs\u00f6rjning<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Bolagets viktigaste ESG-fr\u00e5gor blir d\u00e4rf\u00f6r:<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">cybers\u00e4kerhet<\/li>\n\n\n\n<li class=\"ext-animate--on\">arbetsmilj\u00f6<\/li>\n\n\n\n<li class=\"ext-animate--on\">aff\u00e4rsetik<\/li>\n\n\n\n<li class=\"ext-animate--on\">kompetensutveckling<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading ext-animate--on\">Sammanfattning<\/h2>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">ESG \u00e4r inte samma sak som h\u00e5llbarhet, men de \u00e4r n\u00e4ra kopplade.<\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\"><strong>H\u00e5llbarhet<\/strong> \u00e4r det \u00f6vergripande m\u00e5let: att skapa l\u00e5ngsiktigt ekonomiskt, socialt och milj\u00f6m\u00e4ssigt v\u00e4rde.<\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>ESG<\/strong> \u00e4r strukturen f\u00f6r att m\u00e4ta och utv\u00e4rdera h\u00e5llbarhetsarbetet.<\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>H\u00e5llbarhetsrapportering<\/strong> \u00e4r processen f\u00f6r att redovisa resultat och p\u00e5verkan.<\/li>\n\n\n\n<li class=\"ext-animate--on\"><strong>CSRD<\/strong> \u00e4r EU:s regelverk som standardiserar och sk\u00e4rper h\u00e5llbarhetsrapporteringen.<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">Fokus flyttas nu fr\u00e5n frivilliga insatser till aff\u00e4rskritisk styrning d\u00e4r h\u00e5llbarhet blir en integrerad del av strategi, riskhantering och verksamhetsutveckling.<\/p>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>F\u00f6rdelar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">B\u00e4ttre riskhantering<\/li>\n\n\n\n<li class=\"ext-animate--on\">\u00d6kad transparens<\/li>\n\n\n\n<li class=\"ext-animate--on\">H\u00f6gre f\u00f6rtroende hos kunder och investerare<\/li>\n\n\n\n<li class=\"ext-animate--on\">Starkare varum\u00e4rke<\/li>\n\n\n\n<li class=\"ext-animate--on\">L\u00e4gre finansieringskostnader<\/li>\n\n\n\n<li class=\"ext-animate--on\">Effektivare resursanv\u00e4ndning<\/li>\n\n\n\n<li class=\"ext-animate--on\">F\u00f6rb\u00e4ttrad regelefterlevnad<\/li>\n<\/ul>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\"><strong>Nackdelar, risker och begr\u00e4nsningar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">H\u00f6g administrativ belastning<\/li>\n\n\n\n<li class=\"ext-animate--on\">Komplex datainsamling<\/li>\n\n\n\n<li class=\"ext-animate--on\">Tolkning av nya regelverk<\/li>\n\n\n\n<li class=\"ext-animate--on\">Kostnader f\u00f6r system och processer<\/li>\n\n\n\n<li class=\"ext-animate--on\">Risk f\u00f6r greenwashing om rapporteringen inte speglar verkligheten<\/li>\n\n\n\n<li class=\"ext-animate--on\">Brist p\u00e5 kompetens inom organisationen<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Fem readiness-fr\u00e5gor<\/h4>\n\n\n\n<ol class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">Har vi identifierat vilka ESG-fr\u00e5gor som \u00e4r mest v\u00e4sentliga f\u00f6r v\u00e5r verksamhet?<\/li>\n\n\n\n<li class=\"ext-animate--on\">Har vi tillg\u00e5ng till tillf\u00f6rlitliga data f\u00f6r att m\u00e4ta v\u00e5ra h\u00e5llbarhetsresultat?<\/li>\n\n\n\n<li class=\"ext-animate--on\">Finns tydligt ansvar f\u00f6r h\u00e5llbarhetsfr\u00e5gorna i ledning och styrelse?<\/li>\n\n\n\n<li class=\"ext-animate--on\">F\u00f6rst\u00e5r vi hur CSRD och ESRS p\u00e5verkar v\u00e5r organisation och v\u00e4rdekedja?<\/li>\n\n\n\n<li class=\"ext-animate--on\">Har vi en plan f\u00f6r att oms\u00e4tta rapporteringen till konkreta f\u00f6rb\u00e4ttrings\u00e5tg\u00e4rder?<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading ext-animate--on\">Rekommenderat n\u00e4sta steg<\/h4>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">F\u00f6r organisationer som vill arbeta strukturerat med h\u00e5llbarhet \u00e4r det ofta klokt att f\u00f6lja denna ordning:<\/p>\n\n\n\n<ol class=\"wp-block-list ext-animate--on\">\n<li class=\"ext-animate--on\">V\u00e4sentlighetsanalys<\/li>\n\n\n\n<li class=\"ext-animate--on\">ESG-struktur och styrmodell<\/li>\n\n\n\n<li class=\"ext-animate--on\">Nyckeltal och datainsamling<\/li>\n\n\n\n<li class=\"ext-animate--on\">CSRD-\/ESRS-anpassning<\/li>\n\n\n\n<li class=\"ext-animate--on\">Integrering i aff\u00e4rsstrategi och verksamhetsstyrning<\/li>\n<\/ol>\n\n\n\n<p class=\"ext-animate--on wp-block-paragraph\">P\u00e5 s\u00e5 s\u00e4tt blir h\u00e5llbarhet inte bara en rapporteringsfr\u00e5ga utan en del av f\u00f6retagets l\u00e5ngsiktiga v\u00e4rdeskapande.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity ext-animate--on is-style-wide\"\/>","protected":false},"excerpt":{"rendered":"<p>Sammanfattning av kunskapsomr\u00e5det: ESG H\u00e5llbarhet, h\u00e5llbarhetsrapportering och CSRD Brief Begreppen ESG, h\u00e5llbarhet, h\u00e5llbarhetsarbete, h\u00e5llbarhetsrapportering och CSRD anv\u00e4nds ofta tillsammans, men de betyder inte exakt samma sak. F\u00f6r att f\u00f6rst\u00e5 omr\u00e5det \u00e4r det hj\u00e4lpsamt att se dem som olika delar av samma helhet. Vad \u00e4r h\u00e5llbarhet? I f\u00f6retagsv\u00e4rlden handlar h\u00e5llbarhet om att bedriva verksamhet p\u00e5 ett [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":277,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-with-title","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"wf_page_folders":[18],"class_list":["post-283","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.3 - aioseo.com -->\n\t<meta name=\"description\" content=\"L\u00e4r dig hur ESG, CSRD och ESRS formar h\u00e5llbarhetsrapportering. 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