{"id":70179,"date":"2025-05-20T12:28:37","date_gmt":"2025-05-20T11:28:37","guid":{"rendered":"https:\/\/www.achilles.com\/?page_id=70179"},"modified":"2025-06-27T13:12:26","modified_gmt":"2025-06-27T12:12:26","slug":"csrd","status":"publish","type":"page","link":"https:\/\/www.achilles.com\/no\/csrd\/","title":{"rendered":"CSRD"},"content":{"rendered":"    <div class=\"top_section\">\n        <div class=\"container\">\n            <div class=\"top_info half\">\n                                    <h1 class=\"top_title\">Er du klar for \u00e5 oppfylle kravene i EUs direktiv om bedrifters b\u00e6rekraftsrapportering?<\/h1>\n                                    <div class=\"top_text\">\n                        <p>Achilles effektiviserer de betydelige offentliggj\u00f8ringsproblemene knyttet til direktivet om b\u00e6rekraftsrapportering (CSRD), slik at bedrifter kan offentliggj\u00f8re med enest\u00e5ende tillit.<\/p>\n                    <\/div>\n                                    <div class=\"top_buttons\">\n                                                    <a class=\"btn btn_big\" href=\"#CSRDForm\">Book et m\u00f8te<\/a>\n                                            <\/div>\n                            <\/div>\n        <\/div>\n        <div class=\"top_media\">\n\t\t\t            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/12\/AdobeStock_75936736-scaled.jpeg\" alt=\"6 European flags flying at full mast in front of  headquarters of European commission in Brussels on a summer day.\">\n                    <\/div>\n    <\/div>\n            <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES INSIGHT<\/p>\r\n                                                <h2 class=\"title_page\">What is CSRD?<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>The Corporate Sustainability Reporting Directive (CSRD) is an EU law that came into effect in January 2023. It establishes a common framework for companies to report on environmental, social, and governance (ESG) issues. CSRD asks companies to explain how they impact people and the planet \u2014 not just in their own business, but also in their supply chains.<\/p>\n<p>February 2025 Update: The EU has proposed updates to <a href=\"#whitepaper\">CSRD<\/a> through the <a href=\"https:\/\/www.achilles.com\/industry-insights\/omnibus-package-recap\/\">Omnibus Package<\/a> to make reporting easier and less costly, while still supporting the EU\u2019s goals for a more sustainable economy.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/eu-csrd-how-does-it-affect-business-globally\/\">L\u00e6r hvordan CSRD p\u00e5virker bedriften din<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/CSRD-3.png\" width=\"400\" alt=\"European flag with CSRD legislation written at centre\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n        <div class=\"content_section bg_grey\">\r\n        <div class=\"container\">\r\n                        <div class=\"description_section big center\">\r\n                                <h2 class=\"title_section\">Start med smartere CSRD rapportering her <\/h2>\r\n                                <div class=\"typical_text middle_text\">\r\n                    <p>Reduser manuell innsats, muliggj\u00f8r tverrfaglig samarbeid og st\u00f8tt fremdriftssporing i sanntid \u2013 samtidig som du oppfyller interessentenes forpliktelser fullt ut.<\/p>\n                <\/div>\r\n                            <\/div>\r\n                                    <div class=\"features_wrap\">\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Office-organisation-icon-1.png\" alt=\"\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">Deres bedrift<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>Achilles smarte AI kan hjelpe deg med \u00e5 effektivisere CSRD-rapportering for dine direkte risikoer, p\u00e5virkninger og muligheter. Fyll ut alle data og narrative sp\u00f8rsm\u00e5l automatisk med 94 % n\u00f8yaktighet fra alle kilder, inkludert dokumentopplastinger og interne systemer. <\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"Deres bedrift - Book et m\u00f8te\" href=\"#CSRDForm\">Book et m\u00f8te<\/a>\r\n                                    <\/div>\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/02\/Carbon-Green-scales-weigh-icon.png\" alt=\"icon green. scales balancing CO2 and a lead\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">Dine karbonutslipp<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>Automatiser innsamling, beregning og offentliggj\u00f8ring av data om klimagassutslipp, noe som reduserer kompleksiteten og lar organisasjonen din enkelt oppfylle b\u00e5de m\u00e5l for karbonreduksjon og CSRD-rapporteringskrav.<\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"Dine karbonutslipp - L\u00e6r mer\" href=\"\/achilles-carbon-accounting\">L\u00e6r mer<\/a>\r\n                                    <\/div>\r\n                                <div class=\"feature_item center\">\r\n                                        <div class=\"feature_item_icon\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/02\/Network-structure-icon.png\" alt=\"Network structure icon\">\r\n                    <\/div>\r\n                                        <h3 class=\"feature_item_name\">Forkyningskjeden deres<\/h3>\r\n                                        <div class=\"typical_text middle_text\">\r\n                        <p>Forenkle innsamling og vurdering av CSRD-tilpassede data i forsyningskjeden, og lever raske, n\u00f8yaktige og revisjonsklare leverand\u00f8rdata som oppfyller CSRD-kriteriene fullt ut. Alle risikoer, leverand\u00f8rer og geografiske omr\u00e5der.<\/p>\r\n                    <\/div>\r\n                                        <a class=\"btn btn_big\" aria-label=\"Forkyningskjeden deres - L\u00e6r mer\" href=\"\/supply-chain-due-diligence\">L\u00e6r mer<\/a>\r\n                                    <\/div>\r\n                            <\/div>\r\n                                <\/div>\r\n    <\/div>\r\n            <div class=\"hero_section\">\r\n           <div class=\"hero_media\">\r\n                                <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Whitepaper-Banner-for-Website-Content-5.png\" alt=\"\">\r\n                            <\/div>\r\n            <div class=\"container\">\r\n                <div class=\"hero_wrapper\">\r\n                    <div class=\"hero_info\">\r\n                                                <h2 class=\"title_section\">Free White Paper<\/h2>\r\n                                                <h5 class=\"title_small\">Your Comprehensive Guide to CSRD<\/h5>\r\n                                                <div class=\"typical_text middle_text\">\r\n                            <p>Download your comprehensive guide to CSRD. The Guide is currently being updated to reflect latest developments.<\/p>\r\n                        <\/div>\r\n                                                <div class=\"content_buttons\">\r\n                                                        <a class=\"btn btn_big btn_white\" aria-label=\" - FREE DOWNLOAD\" href=\"\/industry-insights\/the-ultimate-guide-to-the-corporate-sustainability-reporting-directive-crsd\/\">FREE DOWNLOAD<\/a>\r\n                                                    <\/div>\r\n                                            <\/div>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n                <div class=\"content_section\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">QUIZ<\/p>\r\n                                                <h2 class=\"title_page\">Test your Non-Financial Reporting Knowledge<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>Even the most experienced procurement and supply chain professionals admit to feeling overwhelmed by this new era of ESG regulation and reporting. How good is your non-financial reporting knowledge?<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"https:\/\/www.tryinteract.com\/share\/quiz\/682bb38c79339c00154c2684\">Take the quiz<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Quiz-image-no-background.png\" width=\"400\" alt=\"Question marks on speech bubbles\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n                <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES INSIGHT<\/p>\r\n                                                <h2 class=\"title_page\">Your Guide to CSRD Topical Standards<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>The CSRD consists of 12 Standards, two cross-cutting standards (ESRS 1 and ESRS 2) and ten topic-specific standards for subject areas covering environment, social and governance. Within the ten topic specific standards there are three that focus more heavily on <a href=\"https:\/\/www.achilles.com\/no\/esg-rapportering\/\">value chain reporting<\/a>. Here we provide a helpful summary of each of these.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/new-eu-standards-used-in-csrd-introduction\/\">Read<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/ESG-image-no-background.png\" width=\"400\" alt=\"ESG letters\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n                <div class=\"content_section\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES INSIGHT<\/p>\r\n                                                <h2 class=\"title_page\">An introduction to CSRD Double Materiality<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>Sustainability is rising up the corporate agenda\u2014and with regulations like the CSRD, businesses must now show they understand not just how the world affects them, but how they affect the world. A materiality assessment helps identify the issues that matter most. This blog explores how <em data-start=\"286\" data-end=\"306\">double materiality<\/em> takes that further, balancing financial risk with broader social and environmental impact.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/double-materiality-questions-answered\/\">Read<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Double-materiality-ESG.png\" width=\"400\" alt=\"Infographic representing sustainable business\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n                <div class=\"content_section bg_grey\">\r\n            <div class=\"container\">\r\n                <div class=\"content_wrap right\">\r\n                    <div class=\"content_info ogo2\">\r\n                                                <p class=\"title_category\">ACHILLES INSIGHT<\/p>\r\n                                                <h2 class=\"title_page\">6 jargon terms every procurement and sustainability professional needs to know<\/h2>\r\n                                                <div class=\"typical_text\">\r\n                            <p>Supply chain due diligence legislation and value chain impacts are not easy subjects to understand. It can take years to understand all the different legislation and terminology. In this post we explain some of the most common jargon terms you are likely to come across \u2013 particularly if you are working in procurement or sustainability.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_big\" href=\"\/industry-insights\/value-chain-jargon-terms-procurement-sustainability\/\">Read<\/a>\r\n                                            <\/div>\r\n\t\t\t\t\t\t\t\t\t\t\r\n                                        <div class=\"content_media\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2025\/05\/Value-Chain-Jargon.png\" width=\"400\" alt=\"Group of people looking confused by terminology\">\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n        <div class=\"content_section\">\r\n        <div class=\"container\">\r\n                        <div class=\"posts_panel\">\r\n                <div class=\"description_section\">\r\n                                        <p class=\"title_category\">SELECTED FOR YOU<\/p>\r\n                     \r\n                    <h2 class=\"title_section\">Achilles News and Insight<\/h2>\r\n                                    <\/div>\r\n                            <\/div>\r\n                                    <div class=\"posts_wrap\">\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/no\/bransjeinnsikt\/fra-banen-til-innkjop-hva-fotball-kan-laere-oss-om-risiko-i-forsyningskjeden\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/06\/my-profit-tutor-PPC6rg_Zzm8-unsplash.jpg\" alt=\"Fra banen til innkj\u00f8p: Hva fotball kan l\u00e6re oss om risiko i forsyningskjeden\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>Bransjeinnsikt<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/no\/bransjeinnsikt\/fra-banen-til-innkjop-hva-fotball-kan-laere-oss-om-risiko-i-forsyningskjeden\/\">Fra banen til innkj\u00f8p: Hva fotball kan l\u00e6re oss om risiko i forsyningskjeden<\/a>\r\n                <\/div>\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/no\/bransjeinnsikt\/den-skjulte-leverandorkjederisikoen-i-det-nordiske-energiskiftet\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2026\/05\/dan-meyers-w6X7XaolqA0-unsplash.jpg\" alt=\"Den skjulte leverand\u00f8rkjederisikoen i det nordiske energiskiftet\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>Artikkel<\/li>\r\n                                                        <li>Bransjeinnsikt<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/no\/bransjeinnsikt\/den-skjulte-leverandorkjederisikoen-i-det-nordiske-energiskiftet\/\">Den skjulte leverand\u00f8rkjederisikoen i det nordiske energiskiftet<\/a>\r\n                <\/div>\r\n                                <div class=\"post_item\">\r\n                    <div class=\"post_item_top\">\r\n                                                <a class=\"post_item_img\" href=\"https:\/\/www.achilles.com\/no\/wind-europe-2026-madrid-styrking-av-leverandorberedskap\/\">\r\n                            <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/06\/renewable-energies.jpg\" alt=\"Wind Europe 2026 Madrid: Styrking av leverand\u00f8rberedskap\">\r\n                        <\/a>\r\n                                                <ul class=\"post_item_categories\">\r\n                                                        <li>Artikkel<\/li>\r\n                                                        <li>Bransjeinnsikt<\/li>\r\n                                                    <\/ul>\r\n                    <\/div>\r\n                    <a class=\"post_item_name\" href=\"https:\/\/www.achilles.com\/no\/wind-europe-2026-madrid-styrking-av-leverandorberedskap\/\">Wind Europe 2026 Madrid: Styrking av leverand\u00f8rberedskap<\/a>\r\n                <\/div>\r\n                            <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n    <div class=\"content_section\">\r\n        <div class=\"container\">\r\n                        <div class=\"tools_description\">\r\n                                <p class=\"title_category\">IN DETAIL<\/p>\r\n                                <h2 class=\"title_section\">Your CSRD Questions Answered<\/h2>\r\n                                <div class=\"typical_text\">\r\n                    <p>Here we answer some of your key questions about the legislation. For more information <a href=\"#CSRDForm\">book a no-obligation meeting<\/a> with an Achilles consultant.<\/p>\n                <\/div>\r\n                            <\/div>\r\n                        <div class=\"tools_wrap tabs_section\">\r\n                <div class=\"tools_tabs tabs_buttons\">\r\n                                        <div class=\"tools_btn tab_btn current\" data-tab=\"1\">\r\n                        <span>What is the purpose of the CSRD?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"2\">\r\n                        <span>Which businesses have to comply with CSRD?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"3\">\r\n                        <span>What is the difference between impact materiality and financial materiality?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"4\">\r\n                        <span>What is the role of EFRAG in the CSRD?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"5\">\r\n                        <span>What are the main areas of focus within the ESRS?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"6\">\r\n                        <span>What are the audit requirements for CSRD?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"7\">\r\n                        <span>What is the difference between CSRD and CSDDD?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                        <div class=\"tools_btn tab_btn\" data-tab=\"8\">\r\n                        <span>What are the supply chain requirements of CSRD?<\/span>\r\n                        <span class=\"tools_btn_arrow icon-Chevron-Right\"><\/span>\r\n                    <\/div>\r\n                                    <\/div>\r\n                <div class=\"tools_content\">\r\n                                        <div class=\"tool_container tab_container tab_container_1 active\">\r\n                        <div class=\"typical_text\">\r\n                            <p><span data-huuid=\"673231506984861523\">To ensure that companies report comparable and reliable sustainability information, enhancing investor and stakeholder confidence in the sustainability performance of companies.<span class=\"pjBG2e\" data-cid=\"3662fa08-5f00-43c9-a89d-a42c1f2ff92a\"><span class=\"UV3uM\">\u00a0<\/span><\/span><\/span><\/p>\n                        <\/div>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_2\">\r\n                        <div class=\"typical_text\">\r\n                            <div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\">Certain companies that meet specific criteria, including large companies with significant turnover or assets, and listed companies.<\/div>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"Which businesses have to comply with CSRD? - Ytterligere lesning\" href=\"\/industry-insights\/the-ultimate-guide-to-the-corporate-sustainability-reporting-directive-crsd\/\">Ytterligere lesning<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_3\">\r\n                        <div class=\"typical_text\">\r\n                            <p><span data-huuid=\"673231506984861511\">Impact materiality focuses on a company&#8217;s impact on sustainability issues, while financial materiality focuses on how sustainability issues impact the company&#8217;s financial performance.<span class=\"pjBG2e\" data-cid=\"91af16ac-496e-4217-8321-683f2b2245d5\"><span class=\"UV3uM\">\u00a0<\/span><\/span><\/span><\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"What is the difference between impact materiality and financial materiality? - L\u00e6r mer\" href=\"\/industry-insights\/double-materiality-questions-answered\/\">L\u00e6r mer<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_4\">\r\n                        <div class=\"typical_text\">\r\n                            <div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<p><span data-huuid=\"673231506984861505\"><a class=\"uVhVib\" href=\"https:\/\/www.efrag.org\/en\" data-sb=\"\/url?sa=t&amp;source=web&amp;rct=j&amp;opi=89978449&amp;url=https:\/\/www.efrag.org\/en&amp;ved=2ahUKEwjj_N_u2rGNAxWVcKQEHbiWAMsQjJEMegUIgAEQAQ&amp;usg=AOvVaw1PMywlw2K1QEPhbNDagpRZ\">EFRAG develops and updates the ESRS<\/a>, the specific standards used for sustainability reporting under the CSRD.<span class=\"pjBG2e\" data-cid=\"c20c5d4e-658d-4e1f-9521-07bb46e70a3a\"><span class=\"UV3uM\">\u00a0<\/span><\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"What is the role of EFRAG in the CSRD? - L\u00e6r mer\" href=\"https:\/\/www.efrag.org\/en\">L\u00e6r mer<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_5\">\r\n                        <div class=\"typical_text\">\r\n                            <div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<p class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\">Environmental, social, and governance (ESG) issues, including climate change, pollution, human rights, and governance practices.<span class=\"pjBG2e\" data-cid=\"4f264e1e-ff46-465b-8e50-53d21e342bcb\"><span class=\"UV3uM\">\u00a0<\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n                        <\/div>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_6\">\r\n                        <div class=\"typical_text\">\r\n                            <p>CSRD requires assurance by an external auditor. There are two levels of audit available for CSRD: limited assurance and reasonable assurance. From the financial year 2024 onwards, companies mandated by CSRD must audit their sustainability statements according to the limited external assurance procedures. Achilles provides audit ready reports based on your specific business requirements to simplify the process of collecting, assessing and completing your disclosure.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"What are the audit requirements for CSRD? - Kom i gang\" href=\"#CSRDForm\">Kom i gang<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_7\">\r\n                        <div class=\"typical_text\">\r\n                            <p>The <strong data-start=\"4\" data-end=\"12\">CSRD<\/strong> (Corporate Sustainability Reporting Directive) and <a href=\"https:\/\/www.achilles.com\/no\/eu-cs-ddd\/\"><strong data-start=\"64\" data-end=\"73\">CSDDD<\/strong><\/a> (Corporate Sustainability Due Diligence Directive) are both part of the EU\u2019s broader sustainable business agenda, but they serve different and complementary purposes:<\/p>\n<h3 class=\"\" data-start=\"251\" data-end=\"294\"><strong data-start=\"257\" data-end=\"294\">CSRD \u2013 What companies must report<\/strong><\/h3>\n<ul data-start=\"295\" data-end=\"807\">\n<li class=\"\" data-start=\"295\" data-end=\"370\">\n<p class=\"\" data-start=\"297\" data-end=\"370\"><strong data-start=\"297\" data-end=\"307\">Focus:<\/strong> Transparency and accountability in sustainability performance.<\/p>\n<\/li>\n<li class=\"\" data-start=\"371\" data-end=\"525\">\n<p class=\"\" data-start=\"373\" data-end=\"525\"><strong data-start=\"373\" data-end=\"394\">Main requirement:<\/strong> Companies must publish regular reports on environmental, social, and governance (ESG) issues, aligned with <strong data-start=\"502\" data-end=\"524\">double materiality<\/strong>.<\/p>\n<\/li>\n<li class=\"\" data-start=\"526\" data-end=\"681\">\n<p class=\"\" data-start=\"528\" data-end=\"681\"><strong data-start=\"528\" data-end=\"537\">Goal:<\/strong> Inform investors and stakeholders with standardized, audit-ready disclosures (including climate risks, Scope 3 emissions, social impact, etc.).<\/p>\n<\/li>\n<li class=\"\" data-start=\"682\" data-end=\"807\">\n<p class=\"\" data-start=\"684\" data-end=\"807\"><strong data-start=\"684\" data-end=\"699\">Applies to:<\/strong> Thousands of large companies operating in the EU (including non-EU companies with significant EU presence).<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"\" data-start=\"814\" data-end=\"856\"><strong data-start=\"820\" data-end=\"856\">CSDDD \u2013 What companies must <em data-start=\"850\" data-end=\"854\">do<\/em><\/strong><\/h3>\n<ul data-start=\"857\" data-end=\"1342\">\n<li class=\"\" data-start=\"857\" data-end=\"961\">\n<p class=\"\" data-start=\"859\" data-end=\"961\"><strong data-start=\"859\" data-end=\"869\">Focus:<\/strong> Responsible business conduct and human rights\/environmental due diligence in supply chains.<\/p>\n<\/li>\n<li class=\"\" data-start=\"962\" data-end=\"1128\">\n<p class=\"\" data-start=\"964\" data-end=\"1128\"><strong data-start=\"964\" data-end=\"985\">Main requirement:<\/strong> Companies must identify, prevent, mitigate, and account for actual and potential <strong data-start=\"1067\" data-end=\"1086\">adverse impacts<\/strong> across their operations and value chains.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1129\" data-end=\"1214\">\n<p class=\"\" data-start=\"1131\" data-end=\"1214\"><strong data-start=\"1131\" data-end=\"1140\">Goal:<\/strong> Ensure companies take active steps to reduce harm, not just report on it.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1215\" data-end=\"1342\">\n<p class=\"\" data-start=\"1217\" data-end=\"1342\"><strong data-start=\"1217\" data-end=\"1232\">Applies to:<\/strong> Large EU and non-EU companies meeting certain thresholds, and extends obligations across global value chains.<\/p>\n<\/li>\n<\/ul>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"What is the difference between CSRD and CSDDD? - Finn ut mer om Achilles' due diligence av leverand\u00f8rkjeden til st\u00f8tte for CSDDD\" href=\"\/supply-chain-due-diligence\">Finn ut mer om Achilles&#8217; due diligence av leverand\u00f8rkjeden til st\u00f8tte for CSDDD<\/a>\r\n                                            <\/div>\r\n                                        <div class=\"tool_container tab_container tab_container_8\">\r\n                        <div class=\"typical_text\">\r\n                            <p>The <strong data-start=\"4\" data-end=\"59\">Corporate Sustainability Reporting Directive (CSRD)<\/strong> includes <strong data-start=\"69\" data-end=\"118\">significant supply chain-related requirements<\/strong>, especially through the lens of <em data-start=\"151\" data-end=\"171\">double materiality<\/em> and <strong data-start=\"176\" data-end=\"204\">value chain transparency<\/strong>. Here\u2019s a summary of what\u2019s expected:<\/p>\n<h3 class=\"\" data-start=\"249\" data-end=\"284\"><strong data-start=\"256\" data-end=\"284\">1. Value Chain Reporting<\/strong><\/h3>\n<p class=\"\" data-start=\"285\" data-end=\"511\">Under CSRD, companies must report not only on their own operations but also on <strong data-start=\"364\" data-end=\"436\">material impacts, risks, and opportunities across their value chains<\/strong>\u2014both upstream (e.g. suppliers) and downstream (e.g. product use\/disposal).<\/p>\n<ul data-start=\"513\" data-end=\"715\">\n<li class=\"\" data-start=\"513\" data-end=\"616\">\n<p class=\"\" data-start=\"515\" data-end=\"616\">Includes <strong data-start=\"524\" data-end=\"571\">environmental, social, and governance (ESG)<\/strong> topics across direct and indirect suppliers.<\/p>\n<\/li>\n<li class=\"\" data-start=\"617\" data-end=\"715\">\n<p class=\"\" data-start=\"619\" data-end=\"715\">Companies must identify where impacts or risks occur in the supply chain\u2014even if outside the EU.<\/p>\n<\/li>\n<\/ul>\n<p>Learn about <a href=\"https:\/\/www.achilles.com\/no\/esg-rapportering\/\">Achilles Supply Chain Due Diligence<\/a> services for CSRD compliance.<\/p>\n<hr class=\"\" data-start=\"717\" data-end=\"720\" \/>\n<h3 class=\"\" data-start=\"722\" data-end=\"753\"><strong data-start=\"729\" data-end=\"753\">2. Scope 3 Emissions<\/strong><\/h3>\n<ul data-start=\"754\" data-end=\"1040\">\n<li class=\"\" data-start=\"754\" data-end=\"873\">\n<p class=\"\" data-start=\"756\" data-end=\"873\"><strong data-start=\"756\" data-end=\"780\">Mandatory disclosure<\/strong> of Scope 3 greenhouse gas emissions (indirect emissions in the value chain), where material.<\/p>\n<\/li>\n<li class=\"\" data-start=\"874\" data-end=\"1040\">\n<p class=\"\" data-start=\"876\" data-end=\"1040\">This often represents the majority of a company\u2019s carbon footprint, especially in manufacturing, retail, and services reliant on third-party logistics or suppliers.<\/p>\n<\/li>\n<\/ul>\n<p>Learn about <a href=\"https:\/\/www.achilles.com\/no\/achilles-carbon-accounting\/\">Achilles Carbon Accounting<\/a> solutions for CSRD compliance.<\/p>\n<hr class=\"\" data-start=\"1042\" data-end=\"1045\" \/>\n<h3 class=\"\" data-start=\"1047\" data-end=\"1084\"><strong data-start=\"1054\" data-end=\"1084\">3. Due Diligence Processes<\/strong><\/h3>\n<ul data-start=\"1085\" data-end=\"1347\">\n<li class=\"\" data-start=\"1085\" data-end=\"1234\">\n<p class=\"\" data-start=\"1087\" data-end=\"1234\">Companies must disclose their <strong data-start=\"1117\" data-end=\"1144\">policies and procedures<\/strong> for identifying, assessing, preventing, and mitigating ESG risks across the supply chain.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1235\" data-end=\"1347\">\n<p class=\"\" data-start=\"1237\" data-end=\"1347\">This directly overlaps with upcoming <strong data-start=\"1274\" data-end=\"1283\">CSDDD<\/strong> obligations (Corporate Sustainability Due Diligence Directive).<\/p>\n<\/li>\n<\/ul>\n<p>Learn about <a href=\"https:\/\/www.achilles.com\/no\/esg-rapportering\/\">Achilles Supply Chain Due Diligence<\/a> services for CSRD compliance.<\/p>\n<hr class=\"\" data-start=\"1349\" data-end=\"1352\" \/>\n<h3 class=\"\" data-start=\"1354\" data-end=\"1399\"><strong data-start=\"1361\" data-end=\"1399\">4. Human Rights &amp; Labour Practices<\/strong><\/h3>\n<ul data-start=\"1400\" data-end=\"1671\">\n<li class=\"\" data-start=\"1400\" data-end=\"1578\">\n<p class=\"\" data-start=\"1402\" data-end=\"1578\">Disclosure of <strong data-start=\"1416\" data-end=\"1451\">social and human rights impacts<\/strong> must include supply chain labor conditions, wages, working hours, child labor, forced labor, freedom of association, and more.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1579\" data-end=\"1671\">\n<p class=\"\" data-start=\"1581\" data-end=\"1671\">Required for material issues affecting workers in supply chains\u2014not just direct employees.<\/p>\n<\/li>\n<\/ul>\n<p>Learn about <a href=\"https:\/\/www.achilles.com\/no\/esg-rapportering\/\">Achilles Supply Chain Due Diligence<\/a> services for CSRD compliance including <a href=\"https:\/\/www.achilles.com\/no\/achilles-revisjoner\/\">ethical business audit<\/a> services.<\/p>\n<hr class=\"\" data-start=\"1673\" data-end=\"1676\" \/>\n<h3 class=\"\" data-start=\"1678\" data-end=\"1725\"><strong data-start=\"1686\" data-end=\"1725\">5. Supplier Engagement &amp; Governance<\/strong><\/h3>\n<ul data-start=\"1726\" data-end=\"1961\">\n<li class=\"\" data-start=\"1726\" data-end=\"1840\">\n<p class=\"\" data-start=\"1728\" data-end=\"1840\">Companies must report on how they <a href=\"\/industry-insights\/how-to-overcome-supplier-engagement-challenges-in-risk-management\/\"><strong data-start=\"1762\" data-end=\"1806\">monitor, engage, and influence suppliers<\/strong><\/a> to meet sustainability standards.<\/p>\n<\/li>\n<li class=\"\" data-start=\"1841\" data-end=\"1961\">\n<p class=\"\" data-start=\"1843\" data-end=\"1961\">Includes integration of ESG criteria into procurement policies, codes of conduct, audits, and corrective action plans.<\/p>\n<\/li>\n<\/ul>\n<p>Achilles is independently recognised by <a href=\"https:\/\/www.achilles.com\/industry-insights\/achilles-named-a-leader-in-new-green-quadrant-report\/\">Verdantix<\/a> as being the world-leader in supplier engagement.<\/p>\n<hr class=\"\" data-start=\"1963\" data-end=\"1966\" \/>\n<h3 class=\"\" data-start=\"1968\" data-end=\"2007\"><strong data-start=\"1975\" data-end=\"2007\">6. Reporting Standards: ESRS<\/strong><\/h3>\n<p class=\"\" data-start=\"2008\" data-end=\"2155\">All CSRD reports must follow <strong data-start=\"2037\" data-end=\"2091\">European Sustainability Reporting Standards (ESRS)<\/strong>. Relevant supply chain-related disclosures are embedded across:<\/p>\n<ul data-start=\"2157\" data-end=\"2392\">\n<li class=\"\" data-start=\"2157\" data-end=\"2243\">\n<p class=\"\" data-start=\"2159\" data-end=\"2243\"><strong data-start=\"2159\" data-end=\"2170\">ESRS E1<\/strong> \u2013 Climate change (Scope 3 emissions, supply chain transition planning)<\/p>\n<\/li>\n<li class=\"\" data-start=\"2244\" data-end=\"2323\">\n<p class=\"\" data-start=\"2246\" data-end=\"2323\"><strong data-start=\"2246\" data-end=\"2257\">ESRS S2<\/strong> \u2013 Workers in the value chain (social impacts and due diligence)<\/p>\n<\/li>\n<li class=\"\" data-start=\"2324\" data-end=\"2392\">\n<p class=\"\" data-start=\"2326\" data-end=\"2392\"><strong data-start=\"2326\" data-end=\"2337\">ESRS G1<\/strong> \u2013 Governance, risk management, and supplier policies<\/p>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.pwc.com\/gx\/en\/issues\/esg\/global-csrd-survey.html\">PWC\u2019s 2024 Global CSRD Survey<\/a> found that data availability and value chain complexity are seen as the biggest challenges to CSRD reporting. Achilles specialises in supporting businesses to collect, verify and analyse and disclose &#8211; not only direct environmental and social impacts, but also those across supply chains. For help and guidance <a href=\"#CSRDForm\">book a no obligation meeting<\/a> with an Achilles Consultant.<\/p>\n                        <\/div>\r\n                                                <a class=\"btn btn_white\" aria-label=\"What are the supply chain requirements of CSRD? - Book et m\u00f8te\" href=\"#CSRDForm\">Book et m\u00f8te<\/a>\r\n                                            <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n                    <\/div>\r\n    <\/div>\r\n    <div class=\"request_section\" id=\"CSRDForm\">\r\n        <div class=\"contact_bg\">\r\n                        <img decoding=\"async\" src=\"https:\/\/www.achilles.com\/app\/uploads\/2023\/12\/iStock-1302342022-scaled.jpg\" alt=\"Turkis abstrakt bilde som forestiller sj\u00f8vann og en overskyet himmel\">\r\n                    <\/div>\r\n        <div class=\"container\">\r\n            <div class=\"request_inner\">\r\n                                <div class=\"request_wrapper\">\r\n                <h2 class=\"title_section\">Request a Call Back<\/h2>\r\n                <\/div>\r\n                                <div class=\"request_box\">\r\n                                        <h5 class=\"contact_content_subtitle\">Arrange to speak to an Achilles Consultant<\/h5>\r\n                    <script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script><script>hbspt.forms.create({\n    portalId: \"5387762\",\n    formId: \"a23cf73a-36bd-433c-a1d8-4acd8b05b928\"\n  });\n<\/script>                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":true,"content-type":"","footnotes":""},"class_list":["post-70179","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.achilles.com\/no\/wp-json\/wp\/v2\/pages\/70179","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.achilles.com\/no\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.achilles.com\/no\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.achilles.com\/no\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.achilles.com\/no\/wp-json\/wp\/v2\/comments?post=70179"}],"version-history":[{"count":0,"href":"https:\/\/www.achilles.com\/no\/wp-json\/wp\/v2\/pages\/70179\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.achilles.com\/no\/wp-json\/wp\/v2\/media?parent=70179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}