{"id":10952,"date":"2026-05-06T12:30:22","date_gmt":"2026-05-06T12:30:22","guid":{"rendered":"https:\/\/holohouse.se\/2026\/05\/06\/csrd-revision-bestyrkning-2026-2\/"},"modified":"2026-05-06T12:32:56","modified_gmt":"2026-05-06T12:32:56","slug":"csrd-revision-bestyrkning-2026-2","status":"publish","type":"post","link":"https:\/\/holohouse.se\/en\/2026\/05\/06\/csrd-revision-bestyrkning-2026-2\/","title":{"rendered":"csrd-revision-bestyrkning-2026"},"content":{"rendered":"<p>EU-kommissionen ska anta en bestyrkandestandard f\u00f6r CSRD-rapportering senast den 1 oktober 2026. Det inneb\u00e4r att revisorer f\u00f6r f\u00f6rsta g\u00e5ngen granskar din h\u00e5llbarhetsrapportering enligt gemensamma europeiska krav \u2014 och att bristerna i datakedjan kostar. H\u00e4r \u00e4r vad Wave 1-bolag beh\u00f6ver veta inf\u00f6r n\u00e4sta rapporteringscykel.<\/p>\n<h2>Vad \u00e4r CSRD-bestyrkning och varf\u00f6r spelar det roll?<\/h2>\n<p>CSRD kr\u00e4ver inte bara att stora f\u00f6retag rapporterar om h\u00e5llbarhet \u2014 det kr\u00e4ver ocks\u00e5 att rapporteringen <strong>bestyrkts av en oberoende granskare<\/strong>. Det \u00e4r samma logik som f\u00f6r finansiell revision: en extern part bekr\u00e4ftar att data \u00e4r tillf\u00f6rlitlig och fullst\u00e4ndig.<\/p>\n<p>Det som l\u00e4nge saknats \u00e4r en <em>gemensam europeisk standard<\/em> f\u00f6r hur denna granskning ska g\u00e5 till. Den standarden \u2014 ISSA 5000 (International Standard on Sustainability Assurance) \u2014 h\u00e5ller nu p\u00e5 att antas av EU-kommissionen. Deadline \u00e4r satt till <strong>1 oktober 2026<\/strong>.<\/p>\n<p>F\u00f6r Wave 1-f\u00f6retag som redan l\u00e4mnat sin f\u00f6rsta CSRD-rapport (r\u00e4kenskaps\u00e5r 2024) inneb\u00e4r detta att n\u00e4sta rapporteringscykel \u2014 f\u00f6r r\u00e4kenskaps\u00e5r 2025 \u2014 genomf\u00f6rs under ett striktare och tydligare bestyrkanderegelverk.<\/p>\n<h2>Limited assurance: vad inneb\u00e4r det konkret?<\/h2>\n<figure class=\"wp-block-image\" style=\"margin:5px 0 10px 0;padding:0;\"><img decoding=\"async\" data-src=\"https:\/\/holohouse.se\/wp-content\/uploads\/2026\/05\/1778070769434.jpg\" alt=\"csrd-revision-bestyrkning-2026 - HoloHouse\" width=\"800\" height=\"450\" style=\"--smush-placeholder-width: 800px; --smush-placeholder-aspect-ratio: 800\/450;width:100%;height:auto;max-width:800px;border-radius:6px;display:block;\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/><figcaption style=\"font-size:0.85em;color:#666;margin-top:4px;\">Foto: RDNE Stock project via Pexels<\/figcaption><\/figure>\n<p>EU har valt att b\u00f6rja med <strong>limited assurance<\/strong>, inte reasonable assurance. Skillnaden \u00e4r avg\u00f6rande f\u00f6r hur kr\u00e4vande granskningen blir:<\/p>\n<ul>\n<li><strong>Limited assurance<\/strong> (&#8221;begr\u00e4nsad s\u00e4kerhet&#8221;): Revisorn granskar om det finns v\u00e4sentliga felaktigheter men genomf\u00f6r inte en fullst\u00e4ndig kontroll av alla underlagsdata. Resulterar i en negativ slutledning: &#8221;Inget har kommit till v\u00e5r k\u00e4nnedom som tyder p\u00e5 att&#8230;&#8221;<\/li>\n<li><strong>Reasonable assurance<\/strong> (&#8221;rimlig s\u00e4kerhet&#8221;): Revisorn genomf\u00f6r djupare kontroller och l\u00e4mnar en positiv bekr\u00e4ftelse: &#8221;Rapporten ger en r\u00e4ttvisande bild av&#8230;&#8221; (Kr\u00e4vs p\u00e5 sikt, tidplan ej fastlagd.)<\/li>\n<\/ul>\n<p>Limited assurance inneb\u00e4r ett <em>l\u00e4gre beviskrav<\/em> fr\u00e5n revisorns sida \u2014 men det ska inte underskattas. Revisorn m\u00e5ste f\u00f6rst\u00e5 er rapporteringsprocess, genomf\u00f6ra riktade stickprov och dokumentera sina slutsatser i en separat bestyrkandeber\u00e4ttelse.<\/p>\n<h2>Vad granskar revisorn i praktiken?<\/h2>\n<figure class=\"wp-block-image\" style=\"margin:5px 0 10px 0;padding:0;\"><img decoding=\"async\" data-src=\"https:\/\/holohouse.se\/wp-content\/uploads\/2026\/05\/1778070773652.jpg\" alt=\"csrd-revision-bestyrkning-2026 - HoloHouse\" width=\"800\" height=\"450\" style=\"--smush-placeholder-width: 800px; --smush-placeholder-aspect-ratio: 800\/450;width:100%;height:auto;max-width:800px;border-radius:6px;display:block;\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/><figcaption style=\"font-size:0.85em;color:#666;margin-top:4px;\">Foto: Artem Podrez via Pexels<\/figcaption><\/figure>\n<p>Under ISSA 5000 limited assurance fokuserar revisorn framf\u00f6r allt p\u00e5:<\/p>\n<ul>\n<li><strong>V\u00e4sentlighetsanalysen<\/strong> \u2014 Har ni identifierat r\u00e4tt h\u00e5llbarhetsfr\u00e5gor? \u00c4r processen f\u00f6r dubbel v\u00e4sentlighetsanalys dokumenterad och f\u00f6rsvarbar?<\/li>\n<li><strong>ESRS-t\u00e4ckning och fullst\u00e4ndighet<\/strong> \u2014 Rapporteras alla obligatoriska datapunkter? \u00c4r eventuella undantag motiverade och korrekt redovisade?<\/li>\n<li><strong>Datainsamlingsprocesser<\/strong> \u2014 Hur samlas scope 1\u20133-data, personaldata (ESRS S1) och biodiversitetsdata (ESRS E4) in? Finns kontroller f\u00f6r att s\u00e4kerst\u00e4lla riktigheten?<\/li>\n<li><strong>M\u00e5l och uppf\u00f6ljning<\/strong> \u2014 \u00c4r redovisade m\u00e5l kopplade till m\u00e4tbara indikatorer med tydliga baslinje\u00e5r? Finns dokumenterade framsteg?<\/li>\n<li><strong>Presentationsform<\/strong> \u2014 Uppfyller rapporten formkraven, inklusive digital taggning i iXBRL-format och integration i f\u00f6rvaltningsber\u00e4ttelsen?<\/li>\n<\/ul>\n<p>FAR (branschorganisationen f\u00f6r revisorer och r\u00e5dgivare) har p\u00e5pekat att m\u00e5nga f\u00f6retag underskattar hur resurskr\u00e4vande bestyrkningsprocessen \u00e4r \u2014 s\u00e4rskilt vad g\u00e4ller insamling och sp\u00e5rbarhet f\u00f6r scope 3-data och supply chain-information.<\/p>\n<h2>Hur p\u00e5verkas Wave 1-bolag av Omnibus?<\/h2>\n<p>En vanlig fr\u00e5ga \u00e4r hur Omnibus I p\u00e5verkar bestyrkandeskyldigheten. <a href=\"\/en\/2026\/05\/03\/csrd-vem-rapporterar-omnibus\/\">Den nya rapporteringsgr\u00e4nsen p\u00e5 1 000 anst\u00e4llda och 450 MEUR<\/a> inneb\u00e4r att f\u00e4rre bolag tr\u00e4ffas av CSRD totalt sett \u2014 men f\u00f6r de bolag som \u00e4r kvar i scopet g\u00e4ller bestrykningskravet fullt ut.<\/p>\n<p>Omnibus I p\u00e5verkar prim\u00e4rt:<\/p>\n<ul>\n<li>Antalet obligatoriska datapunkter (reducerat f\u00f6r Wave 2 och 3)<\/li>\n<li>Vilka bolag som rapporteringsskyldiga<\/li>\n<li>Rapporteringsfrister f\u00f6r Wave 2 och 3<\/li>\n<\/ul>\n<p>Bestyrkandeskyldigheten f\u00f6r Wave 1-bolag \u00e4r <strong>inte f\u00f6r\u00e4ndrad<\/strong>. Limited assurance kvarst\u00e5r och ISSA 5000-standarden antas enligt ursprunglig tidplan senast 1 oktober 2026.<\/p>\n<h2>Fem f\u00f6rberedelsesteg inf\u00f6r CSRD-revisionen<\/h2>\n<p>Oavsett om ert f\u00f6retag redan rapporterar eller f\u00f6rbereder sig inf\u00f6r n\u00e4sta rapporteringscykel finns det fem konkreta steg att ta nu:<\/p>\n<ol>\n<li><strong>Kartl\u00e4gg er datakedja<\/strong> \u2014 Identifiera var data \u00e4r svag, saknas eller saknar sp\u00e5rbarhet. Fokusera framf\u00f6r allt p\u00e5 scope 3 kategori 1 (ink\u00f6pta varor och tj\u00e4nster), 11 (anv\u00e4ndning av s\u00e5lda produkter) och 15 (investeringar).<\/li>\n<li><strong>Dokumentera v\u00e4sentlighetsanalysprocessen<\/strong> \u2014 Revisorn vill se hur ni kom fram till er lista. Spara underlag, m\u00f6tesprotokoller och eventuella konsultinsatser som st\u00f6dde processen.<\/li>\n<li><strong>Koppla m\u00e5l till m\u00e4tbara indikatorer<\/strong> \u2014 Vaga m\u00e5l som &#8221;minska v\u00e5r klimatp\u00e5verkan&#8221; klarar inte limited assurance. Specificera baslinje\u00e5r, nul\u00e4ge och m\u00e5lniv\u00e5.<\/li>\n<li><strong>Utbilda teamet i CSRD och ESRS<\/strong> \u2014 ISSA 5000 kr\u00e4ver att revisorn kan f\u00f6ra en kvalificerad dialog med er. En <a href=\"\/en\/utbildningar\/csrd-utbildning\/\">CSRD-utbildning<\/a> f\u00f6r h\u00e5llbarhetsteam, controllerfunktion och ledning s\u00e4kerst\u00e4ller att ni talar revisorns spr\u00e5k. En <a href=\"\/en\/intensivkurs-i-eus-hallbarhetslagar\/\">intensivkurs i EU:s h\u00e5llbarhetslagar<\/a> ger snabb f\u00f6rdjupning.<\/li>\n<li><strong>Involvera revisorn tidigt i processen<\/strong> \u2014 Diskutera er rapporteringsstrategi med revisorn <em>innan<\/em> n\u00e4sta rapporteringscykel b\u00f6rjar. Det undviker dyra \u00f6verraskningar n\u00e4r bestyrkningsarbetet v\u00e4l drar ig\u00e5ng.<\/li>\n<\/ol>\n<h2>Vad kostar CSRD-bestyrkning?<\/h2>\n<p>Kostnaderna varierar beroende p\u00e5 bolagets storlek, datamognad och vilken revisor som anlitas. Indikativa niv\u00e5er baserade p\u00e5 de f\u00f6rsta Wave 1-dialogerna i Europa:<\/p>\n<ul>\n<li><strong>Medelstora bolag (500\u20132 000 anst.):<\/strong> 150 000\u2013400 000 kr f\u00f6r limited assurance<\/li>\n<li><strong>Stora b\u00f6rsbolag (2 000+ anst.):<\/strong> 500 000\u20131 500 000 kr, beroende p\u00e5 komplexitet och scope 3-t\u00e4ckning<\/li>\n<\/ul>\n<p>Investeringen i v\u00e4lstrukturerade datainsamlingsprocesser och intern CSRD-kompetens reducerar revisorns tids\u00e5tg\u00e5ng \u2014 och d\u00e4rmed kostnaden. En <a href=\"\/en\/konsulttjanster-och-projektledning\/hallbarhetskonsult\/\">gap-analys mot ISSA 5000-kraven<\/a> tidigt i processen ger konkret svar p\u00e5 vad som beh\u00f6ver \u00e5tg\u00e4rdas och till vilken kostnad.<\/p>\n<h2>Vanliga fr\u00e5gor om CSRD-bestyrkning (FAQ)<\/h2>\n<h3>N\u00e4r tr\u00e4der bestyrkandestandarden ISSA 5000 i kraft?<\/h3>\n<p>EU-kommissionen ska anta standarden senast <strong>1 oktober 2026<\/strong>. Standarden g\u00e4ller formellt fr\u00e5n och med rapporteringen av r\u00e4kenskaps\u00e5ret 2025, det vill s\u00e4ga rapporten som publiceras under 2026.<\/p>\n<h3>Vem f\u00e5r utf\u00f6ra CSRD-bestyrkningsuppdrag i Sverige?<\/h3>\n<p>Revisorer och oberoende ackrediterade granskare som godk\u00e4nts av Revisorsinspektionen. FAR arbetar med att ta fram praktiska till\u00e4mpningsanvisningar f\u00f6r sina medlemmar inf\u00f6r ISSA 5000.<\/p>\n<h3>Skiljer sig CSRD-bestyrkning fr\u00e5n ISO 14001-certifiering?<\/h3>\n<p>Ja, de \u00e4r fundamentalt olika. ISO 14001 certifierar att ett milj\u00f6ledningssystem uppfyller en standard. CSRD-bestyrkning granskar om <em>den information som faktiskt rapporteras<\/em> \u00e4r tillf\u00f6rlitlig och fullst\u00e4ndig. De kompletterar varandra men ers\u00e4tter inte varandra.<\/p>\n<h3>Vad h\u00e4nder om ett bolag inte klarar limited assurance?<\/h3>\n<p>Revisorn utf\u00e4rdar en <em>modifierad bestyrkandeber\u00e4ttelse<\/em> med reservationer eller avvikelsemeningar. Det kan leda till tillsyns\u00e5tg\u00e4rder, reputationsrisk och i f\u00f6rl\u00e4ngningen legala konsekvenser. Tidiga f\u00f6rberedelser minskar risken avsev\u00e4rt.<\/p>\n<h3>Ber\u00f6rs SME av CSRD-bestyrkning?<\/h3>\n<p>Inte direkt \u2014 men indirekt. Stora bolag som omfattas av CSRD st\u00e4ller krav p\u00e5 sina leverant\u00f6rer att l\u00e4mna h\u00e5llbarhetsdata. Frivillig rapportering enligt VSME-standarden kan vara ett strategiskt val f\u00f6r SME som vill m\u00f6ta denna efterfr\u00e5gan och st\u00e4rka sin position i upphandlingar.<\/p>\n<div style=\"background:#e8f5e9;border-left:4px solid #61a229;padding:20px;margin:30px 0;\">\n  <strong>Beh\u00f6ver ditt f\u00f6retag st\u00f6d inf\u00f6r CSRD-revisionen?<\/strong><\/p>\n<p>  HoloHouse hj\u00e4lper er att kartl\u00e4gga gapet mellan nuvarande rapportering och ISSA 5000-kraven \u2014 och ta fram en konkret handlingsplan. <a href=\"\/en\/kontakta-oss\/\">Contact us<\/a> f\u00f6r en inledande dialog, eller l\u00e4s mer om v\u00e5ra <a href=\"\/en\/konsulttjanster-och-projektledning\/hallbarhetskonsult\/\">h\u00e5llbarhetskonsulttj\u00e4nster<\/a>.\n<\/div>","protected":false},"excerpt":{"rendered":"<p>EU-kommissionen ska anta en bestyrkandestandard f\u00f6r CSRD-rapportering senast den 1 oktober 2026. Det inneb\u00e4r att revisorer f\u00f6r f\u00f6rsta g\u00e5ngen granskar din h\u00e5llbarhetsrapportering enligt gemensamma europeiska krav \u2014 och att bristerna i datakedjan kostar. H\u00e4r \u00e4r vad Wave 1-bolag beh\u00f6ver veta inf\u00f6r n\u00e4sta rapporteringscykel. Vad \u00e4r CSRD-bestyrkning och varf\u00f6r spelar det roll? CSRD kr\u00e4ver inte bara [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":11007,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-10952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>csrd-revision-bestyrkning-2026 - HoloHouse<\/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:\/\/holohouse.se\/en\/2026\/05\/06\/csrd-revision-bestyrkning-2026-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"csrd-revision-bestyrkning-2026 - HoloHouse\" \/>\n<meta property=\"og:description\" content=\"EU-kommissionen ska anta en bestyrkandestandard f\u00f6r CSRD-rapportering senast den 1 oktober 2026. Det inneb\u00e4r att revisorer f\u00f6r f\u00f6rsta g\u00e5ngen granskar din h\u00e5llbarhetsrapportering enligt gemensamma europeiska krav \u2014 och att bristerna i datakedjan kostar. H\u00e4r \u00e4r vad Wave 1-bolag beh\u00f6ver veta inf\u00f6r n\u00e4sta rapporteringscykel. Vad \u00e4r CSRD-bestyrkning och varf\u00f6r spelar det roll? 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