{"id":1687,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1687"},"modified":"2026-10-21T08:46:14","modified_gmt":"2026-10-21T06:46:14","slug":"bestyrkande-hallbarhet","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/bestyrkande-hallbarhet\/","title":{"rendered":"Uppr\u00e4ttande och bestyrkande av icke-finansiella rapporter och h\u00e5llbarhetsrapporter"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1687\" class=\"elementor elementor-1687 elementor-36\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf3d8c e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"6cf3d8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cdd0661 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"cdd0661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-91ce191 e-con-full ca-split e-flex e-con e-parent\" data-id=\"91ce191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-84acf38 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"84acf38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fefd6b ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"8fefd6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; H\u00e5llbarhet och icke-finansiell information<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aff0cda elementor-widget elementor-widget-html\" data-id=\"aff0cda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Uppfylla krav <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-468fdf2 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"468fdf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Uppr\u00e4ttande och bestyrkande av icke-finansiella rapporter och h\u00e5llbarhetsrapporter<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b3fa9 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"f6b3fa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi hj\u00e4lper dig att ta fram den icke-finansiella rapporten eller h\u00e5llbarhetsrapporten och bestyrker den som oberoende leverant\u00f6r, med den noggrannhet som ett revisionsf\u00f6retag registrerat i ROAC st\u00e5r f\u00f6r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95194db e-con-full ca-btns e-flex e-con e-parent\" data-id=\"95194db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d97286 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"4d97286\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c50753 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"3c50753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79b3dbf elementor-widget elementor-widget-html\" data-id=\"79b3dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Omr\u00e5de<\/small><b>Efterlevnad<\/b><\/div><div><small>Verksamhetsomr\u00e5de<\/small><b>Hela Spanien<\/b><\/div><div><small>Ramverk<\/small><b>Lag 11\/2018 \u00b7 CSRD<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2b94f1 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"f2b94f1\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-ac65757 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"ac65757\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-14963da e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"14963da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6ea110f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"6ea110f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f47a56 elementor-widget elementor-widget-html\" data-id=\"4f47a56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5522717 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"5522717\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e2da38c e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e2da38c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63c0f86 elementor-widget elementor-widget-html\" data-id=\"63c0f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>Den icke-finansiella rapporten (EINF) \u00e4r obligatorisk i Spanien f\u00f6r bolag med fler \u00e4n 250 anst\u00e4llda som \u00e4r f\u00f6retag av allm\u00e4nt intresse eller som har en balansomslutning \u00f6ver 20\u00a0000\u00a0000\u00a0\u20ac eller en nettooms\u00e4ttning \u00f6ver 40\u00a0000\u00a0000\u00a0\u20ac, och den ska bestyrkas av en oberoende leverant\u00f6r (art. 49 i den spanska handelsbalken, C\u00f3digo de Comercio, och art. 262.5 LSC, i lydelsen enligt lag 11\/2018). EU:s direktiv om f\u00f6retags h\u00e5llbarhetsrapportering (CSRD), som har begr\u00e4nsats genom Omnibus I-direktivet (fler \u00e4n 1\u00a0000 anst\u00e4llda och mer \u00e4n 450\u00a0000\u00a0000\u00a0\u20ac), har \u00e4nnu inte inf\u00f6rlivats i Spanien, s\u00e5 i dag g\u00e4ller fortfarande EINF. F\u00f6r sm\u00e5 och medelstora f\u00f6retag som f\u00e5r f\u00f6rfr\u00e5gningar om ESG-data \u00e4r den frivilliga standarden VSME den rekommenderade v\u00e4gen.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad8a753 elementor-widget elementor-widget-html\" data-id=\"ad8a753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0e684 elementor-widget elementor-widget-html\" data-id=\"ae0e684\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">Vad det inneb\u00e4r<\/h2><p>Den <strong>icke-finansiella rapporten (EINF)<\/strong> \u00e4r den del av f\u00f6rvaltningsber\u00e4ttelsen, eller en separat rapport som ing\u00e5r i den, d\u00e4r bolaget beskriver sin aff\u00e4rsmodell, sin policy, sina risker och nyckeltal i fr\u00e5ga om milj\u00f6 och sociala f\u00f6rh\u00e5llanden, personal, respekt f\u00f6r m\u00e4nskliga r\u00e4ttigheter och motverkande av korruption och mutor, samt information om bolaget (\u00e5taganden f\u00f6r h\u00e5llbar utveckling, leverant\u00f6rer, konsumenter och skatteinformation). Den regleras i art. 49.6 i den spanska handelsbalken (C\u00f3digo de Comercio), som art. 262.5 i den spanska lagen om kapitalbolag h\u00e4nvisar till f\u00f6r det enskilda bolagets \u00e5rsbokslut.<\/p><p>Lagen kr\u00e4ver att informationen <strong>bestyrks av en oberoende leverant\u00f6r av bestyrkandetj\u00e4nster<\/strong>. Det \u00e4r ett annat arbete \u00e4n revisionen av r\u00e4kenskaperna: revisorn kontrollerar bara att EINF ing\u00e5r i f\u00f6rvaltningsber\u00e4ttelsen eller att f\u00f6rvaltningsber\u00e4ttelsen h\u00e4nvisar till den separata rapporten (art. 5.1.f i den spanska revisionslagen, lag 22\/2015). Bestyrkandet granskar d\u00e4remot inneh\u00e5llet och underlaget f\u00f6r det.<\/p><p>P\u00e5 Controlaudit arbetar vi p\u00e5 tv\u00e5 fronter. Vi st\u00f6der f\u00f6retaget i <strong>uppr\u00e4ttandet<\/strong> av EINF eller h\u00e5llbarhetsrapporten (v\u00e4sentlighetsanalys, val av ramverk, nyckeltal och text) och, n\u00e4r vi inte har uppr\u00e4ttat den sj\u00e4lva, utf\u00f6r vi <strong>oberoende bestyrkande<\/strong>. Vi g\u00f6r aldrig b\u00e5da delarna f\u00f6r samma information, eftersom vi d\u00e5 skulle granska v\u00e5rt eget arbete.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27f9ea1 elementor-widget elementor-widget-html\" data-id=\"27f9ea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>Kapitalbolag med fler \u00e4n 250 anst\u00e4llda som under tv\u00e5 p\u00e5 varandra f\u00f6ljande r\u00e4kenskaps\u00e5r har en balansomslutning \u00f6ver 20\u00a0000\u00a0000\u00a0\u20ac eller en nettooms\u00e4ttning \u00f6ver 40\u00a0000\u00a0000\u00a0\u20ac och ska ta med och l\u00e5ta bestyrka EINF.<\/li><li>Koncerner som uppr\u00e4ttar koncernredovisning och ska l\u00e4mna en EINF p\u00e5 koncernniv\u00e5 (art. 49.5 i handelsbalken).<\/li><li>F\u00f6retag av allm\u00e4nt intresse med fler \u00e4n 250 anst\u00e4llda som inte klassificeras som sm\u00e5 eller medelstora f\u00f6retag.<\/li><li>F\u00f6retag som vill f\u00f6rbereda sig p\u00e5 hur inf\u00f6rlivandet av CSRD efter Omnibus I-direktivet kommer att p\u00e5verka dem.<\/li><li>Sm\u00e5 och medelstora f\u00f6retag som f\u00e5r ESG-enk\u00e4ter fr\u00e5n kunder, finansinstitut eller k\u00f6pare och vill svara med en strukturerad VSME-rapport.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d60cd elementor-widget elementor-widget-html\" data-id=\"44d60cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">R\u00e4ttslig ram<\/h2><p><strong>Vem som i dag \u00e4r skyldig att l\u00e4mna EINF.<\/strong> Art. 262.5 LSC och art. 49.5 i handelsbalken, i lydelsen enligt lag 11\/2018, satte ursprungligen gr\u00e4nsen vid fler \u00e4n 500 anst\u00e4llda. \u00d6verg\u00e5ngsbest\u00e4mmelsen, punkt 3, utvidgade skyldigheten, tre \u00e5r efter ikrafttr\u00e4dandet (2018-12-30), till bolag med <strong>fler \u00e4n 250 anst\u00e4llda<\/strong> som antingen \u00e4r f\u00f6retag av allm\u00e4nt intresse (utom de som klassificeras som sm\u00e5 och medelstora f\u00f6retag enligt direktiv 2013\/34\/EU) eller som under tv\u00e5 p\u00e5 varandra f\u00f6ljande r\u00e4kenskaps\u00e5r, p\u00e5 balansdagen f\u00f6r vart och ett av dem, uppfyller minst ett av f\u00f6ljande villkor: <strong>balansomslutning \u00f6ver 20\u00a0000\u00a0000\u00a0\u20ac<\/strong> eller <strong>nettooms\u00e4ttning \u00f6ver 40\u00a0000\u00a0000\u00a0\u20ac<\/strong>. Skyldigheten upph\u00f6r om villkoren inte l\u00e4ngre uppfylls under tv\u00e5 p\u00e5 varandra f\u00f6ljande r\u00e4kenskaps\u00e5r.<\/p><p><strong>Inneh\u00e5ll, godk\u00e4nnande och bestyrkande.<\/strong> Art. 49.6 i handelsbalken anger minimiinneh\u00e5llet och kr\u00e4ver att rapporten bygger p\u00e5 nationella, europeiska eller internationella ramverk (med angivande av vilka), att den behandlas som en separat punkt p\u00e5 dagordningen vid bolagsst\u00e4mman och att informationen bestyrks av en oberoende leverant\u00f6r. Art. 49.7 till\u00e5ter en separat rapport med samma regler f\u00f6r godk\u00e4nnande och ingivande.<\/p><p><strong>CSRD och Omnibus I-direktivet.<\/strong> Direktiv (EU) 2026\/470 av den 24 februari 2026 begr\u00e4nsar den obligatoriska h\u00e5llbarhetsrapporteringen till f\u00f6retag med en nettooms\u00e4ttning \u00f6ver 450\u00a0000\u00a0000\u00a0\u20ac <em>och<\/em> i genomsnitt fler \u00e4n 1\u00a0000 anst\u00e4llda, f\u00f6r r\u00e4kenskaps\u00e5r som inleds den 1 januari 2027 eller senare. Fristen f\u00f6r att inf\u00f6rliva denna del l\u00f6per ut 2027-03-19. I Spanien f\u00f6rf\u00f6ll lagf\u00f6rslaget om f\u00f6retagens h\u00e5llbarhetsinformation (121\/000038) 2026-10-06 n\u00e4r parlamentet (Cortes Generales) uppl\u00f6stes (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">kungligt dekret 806\/2026<\/a>). S\u00e5 l\u00e4nge ingen ny lag finns <strong>g\u00e4ller EINF enligt lag 11\/2018 fortfarande<\/strong>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regelverk<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Bolag med fler \u00e4n 250 anst\u00e4llda och balansomslutning > 20\u00a0000\u00a0000\u00a0\u20ac eller nettooms\u00e4ttning > 40\u00a0000\u00a0000\u00a0\u20ac (tv\u00e5 r\u00e4kenskaps\u00e5r)<\/th><td>Art. 262.5 LSC; tredje \u00f6verg\u00e5ngsbest\u00e4mmelsen i lag 11\/2018<\/td><td>EINF i f\u00f6rvaltningsber\u00e4ttelsen eller i en separat rapport, bestyrkt av oberoende leverant\u00f6r<\/td><\/tr><tr><th scope=\"row\">Koncern med skyldighet att uppr\u00e4tta koncernredovisning som uppfyller samma villkor<\/th><td>Art. 49.5\u201349.7 i handelsbalken<\/td><td>EINF p\u00e5 koncernniv\u00e5; separat punkt p\u00e5 dagordningen vid bolagsst\u00e4mman<\/td><\/tr><tr><th scope=\"row\">Revision av r\u00e4kenskaperna i ett bolag som \u00e4r skyldigt att l\u00e4mna EINF<\/th><td>Art. 5.1.f lag 22\/2015<\/td><td>Revisorn kontrollerar bara att EINF ing\u00e5r eller att det finns en h\u00e4nvisning till den<\/td><\/tr><tr><th scope=\"row\">F\u00f6retag med fler \u00e4n 1\u00a0000 anst\u00e4llda och mer \u00e4n 450\u00a0000\u00a0000\u00a0\u20ac i nettooms\u00e4ttning<\/th><td>Direktiv (EU) 2026\/470 (\u00e4nnu inte inf\u00f6rlivat)<\/td><td>H\u00e5llbarhetsrapport enligt CSRD n\u00e4r Spanien har inf\u00f6rlivat direktivet<\/td><\/tr><tr><th scope=\"row\">Litet eller medelstort leverant\u00f6rsf\u00f6retag utan lagstadgad skyldighet<\/th><td>Frivillig standard VSME<\/td><td>Frivillig rapport f\u00f6r att svara kunder, banker och investerare<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c82feb elementor-widget elementor-widget-html\" data-id=\"2c82feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Bed\u00f6mning av skyldigheten<\/h3><p>Utifr\u00e5n r\u00e4kenskaperna f\u00f6r de tv\u00e5 senaste r\u00e4kenskaps\u00e5ren kontrollerar vi om du \u00e4r skyldig att l\u00e4mna EINF, om du kan omfattas av koncernundantaget och hur inf\u00f6rlivandet av CSRD med Omnibus I-gr\u00e4nserna skulle p\u00e5verka dig.<\/p><\/div><div><h3>Icke-finansiell rapport (lag 11\/2018)<\/h3><p>V\u00e4sentlighetsanalys, val av referensramverk, definition av nyckeltal, insamling av data och utformning av EINF eller den separata rapporten, samordnat med f\u00f6rvaltningsber\u00e4ttelsen och tidsplanen f\u00f6r uppr\u00e4ttandet av \u00e5rsbokslutet.<\/p><\/div><div><h3>H\u00e5llbarhetsrapporter (CSRD)<\/h3><p>Gapanalys mot de europeiska standarderna f\u00f6r h\u00e5llbarhetsrapportering f\u00f6r f\u00f6retag som kommer att \u00f6verskrida de nya gr\u00e4nsv\u00e4rdena, och f\u00e4rdplan f\u00f6r att anpassa datasystem och kontroller.<\/p><\/div><div><h3>Oberoende ESG-bestyrkande<\/h3><p>Bestyrkande av EINF eller av frivilliga h\u00e5llbarhetsrapporter: granskning av processerna f\u00f6r datainsamling, test av nyckeltal, intervjuer med ansvariga och rapport om oberoende bestyrkande.<\/p><\/div><div><h3>VSME-rapporter f\u00f6r sm\u00e5 och medelstora f\u00f6retag<\/h3><p>Uppr\u00e4ttande av en rapport enligt den frivilliga standarden f\u00f6r sm\u00e5 och medelstora f\u00f6retag (grundmodul eller helt\u00e4ckande modul) som kan anv\u00e4ndas som ett enda svar p\u00e5 enk\u00e4ter fr\u00e5n kunder, finansi\u00e4rer och investerare.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72552e4 elementor-widget elementor-widget-html\" data-id=\"72552e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Inledande m\u00f6te och bed\u00f6mning av skyldigheten<\/h3><p>Vi g\u00e5r igenom storlek, koncernstruktur och krav fr\u00e5n tredje part och bekr\u00e4ftar om uppdraget g\u00e4ller uppr\u00e4ttande eller bestyrkande. Vi analyserar oberoendet innan vi tackar ja. Riktv\u00e4rde: 1\u20132 veckor.<\/p><\/li><li><b>02<\/b><h3>V\u00e4sentlighetsanalys och ramverk<\/h3><p>Vi identifierar de fr\u00e5gor som \u00e4r v\u00e4sentliga f\u00f6r din verksamhet och dina intressenter och kommer \u00f6verens om vilket referensramverk som ska anges i rapporten. Riktv\u00e4rde: 2\u20134 veckor.<\/p><\/li><li><b>03<\/b><h3>Insamling av data och nyckeltal<\/h3><p>Vi arbetar med de ansvariga f\u00f6r varje omr\u00e5de (personal, milj\u00f6, ink\u00f6p, regelefterlevnad) och dokumenterar k\u00e4llor och ber\u00e4kningar. Arbetet b\u00f6r inledas f\u00f6re r\u00e4kenskaps\u00e5rets slut.<\/p><\/li><li><b>04<\/b><h3>Utformning eller granskning av rapporten<\/h3><p>Vi skriver EINF eller, vid bestyrkandeuppdrag, granskar organisationens utkast och rapporterar avvikelser s\u00e5 att ledningen kan r\u00e4tta dem innan \u00e5rsbokslutet uppr\u00e4ttas.<\/p><\/li><li><b>05<\/b><h3>Bestyrkanderapport<\/h3><p>Vi l\u00e4mnar rapporten om oberoende bestyrkande med v\u00e5r slutsats, i tid f\u00f6r uppr\u00e4ttandet av \u00e5rsbokslutet (tre m\u00e5nader efter r\u00e4kenskaps\u00e5rets slut, art. 253.1 LSC) och f\u00f6r bolagsst\u00e4mman.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05d6a1 elementor-widget elementor-widget-html\" data-id=\"f05d6a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Underlag och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi beh\u00f6ver fr\u00e5n dig<\/h3><ul><li>\u00c5rsbokslut och f\u00f6rvaltningsber\u00e4ttelse f\u00f6r de tv\u00e5 senaste r\u00e4kenskaps\u00e5ren<\/li><li>Personaldata: medelantal anst\u00e4llda, anst\u00e4llningsavtal, ers\u00e4ttningar, fr\u00e5nvaro, olyckor och utbildning<\/li><li>F\u00f6rbrukning av energi, vatten och material samt fakturor f\u00f6r f\u00f6rn\u00f6denheter<\/li><li>Inventeringar eller ber\u00e4kningar av v\u00e4xthusgasutsl\u00e4pp, om s\u00e5dana finns<\/li><li>Interna policyer: uppf\u00f6randekod, antikorruption, j\u00e4mst\u00e4lldhet, milj\u00f6, ink\u00f6p<\/li><li>Skatteinformation: vinst per land, betald inkomstskatt och erh\u00e5llna bidrag<\/li><li>ESG-enk\u00e4ter fr\u00e5n kunder, banker eller investerare (f\u00f6r VSME-uppdrag)<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Rapport om bed\u00f6mningen av skyldigheten (EINF och prognos f\u00f6r CSRD)<\/li><li>Utkast till EINF, separat rapport eller VSME-rapport (uppr\u00e4ttandeuppdrag)<\/li><li>Rapport om oberoende bestyrkande (bestyrkandeuppdrag)<\/li><li>Rekommendationsbrev om processer och intern kontroll av data<\/li><li>Matris \u00f6ver nyckeltal med k\u00e4llor och ansvariga<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af37d4 elementor-widget elementor-widget-html\" data-id=\"9af37d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609730a ca-faq elementor-widget elementor-widget-accordion\" data-id=\"609730a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u00c4r mitt f\u00f6retag skyldigt att l\u00e4mna en icke-finansiell rapport?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1011\"><p>Det \u00e4r det om bolaget har i genomsnitt fler \u00e4n 250 anst\u00e4llda och dessutom \u00e4r ett f\u00f6retag av allm\u00e4nt intresse (som inte \u00e4r ett litet eller medelstort f\u00f6retag) eller under tv\u00e5 p\u00e5 varandra f\u00f6ljande r\u00e4kenskaps\u00e5r har en balansomslutning \u00f6ver 20\u00a0000\u00a0000\u00a0\u20ac eller en nettooms\u00e4ttning \u00f6ver 40\u00a0000\u00a0000\u00a0\u20ac. Om bolaget ing\u00e5r i en koncern vars koncernrapport redan omfattar informationen kan det vara undantaget, under f\u00f6ruts\u00e4ttning att det anges i f\u00f6rvaltningsber\u00e4ttelsen.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1012\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Vem f\u00e5r bestyrka EINF?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1012\"><p>Den spanska handelsbalken kr\u00e4ver en oberoende leverant\u00f6r av bestyrkandetj\u00e4nster. Det viktiga \u00e4r oberoendet i f\u00f6rh\u00e5llande till den information som bestyrks: den som har uppr\u00e4ttat EINF ska inte bestyrka den. Controlaudit utf\u00f6r tj\u00e4nsten som revisionsf\u00f6retag registrerat i ROAC med nr S1604 och analyserar oberoendet innan varje uppdrag accepteras.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1013\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Granskar inte revisorn redan EINF?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1013\"><p>Inte inneh\u00e5llet. Art. 5.1.f i den spanska revisionslagen begr\u00e4nsar revisorns uppgift till att kontrollera att EINF ing\u00e5r i f\u00f6rvaltningsber\u00e4ttelsen eller att f\u00f6rvaltningsber\u00e4ttelsen h\u00e4nvisar till den separata rapporten. Granskningen av inneh\u00e5llet \u00e4r den oberoende bestyrkarens uppgift.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1014\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1014\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ber\u00f6rs jag redan av CSRD?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1014\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1014\"><p>I Spanien inte \u00e4nnu: CSRD har inte inf\u00f6rlivats, och det lagf\u00f6rslag som skulle ha gjort det f\u00f6rf\u00f6ll 2026-10-06 n\u00e4r parlamentet uppl\u00f6stes. N\u00e4r direktivet inf\u00f6rlivas tillsammans med Omnibus I-direktivet kommer det bara att g\u00e4lla f\u00f6retag med fler \u00e4n 1\u00a0000 anst\u00e4llda och mer \u00e4n 450\u00a0000\u00a0000\u00a0\u20ac i nettooms\u00e4ttning, sannolikt f\u00f6r r\u00e4kenskaps\u00e5r som inleds den 1 januari 2027 eller senare. Till dess g\u00e4ller EINF.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1015\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1015\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Om jag hamnar utanf\u00f6r CSRD med Omnibus I, kan jag d\u00e5 sluta l\u00e4mna EINF?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1015\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1015\"><p>Nej. S\u00e5 l\u00e4nge ingen spansk lag har antagits som \u00e4ndrar reglerna g\u00e4ller skyldigheterna i art. 262.5 LSC och art. 49 i den spanska handelsbalken fortfarande, inklusive bestyrkandet. Situationen b\u00f6r ses \u00f6ver n\u00e4r inf\u00f6rlivandelagen offentligg\u00f6rs.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1016\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1016\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Jag har ett litet f\u00f6retag och en kund ber om h\u00e5llbarhetsdata. Vad g\u00f6r jag?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1016\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1016\"><p>I dag finns ingen regel som tvingar ett litet eller medelstort f\u00f6retag att svara; kravet f\u00f6ljer av avtalet eller aff\u00e4rsrelationen. Det praktiska \u00e4r att ta fram en rapport enligt den frivilliga standarden VSME och anv\u00e4nda den som gemensamt svar. N\u00e4r Omnibus I har inf\u00f6rlivats kommer f\u00f6retag med upp till 1\u00a0000 anst\u00e4llda att kunna v\u00e4gra l\u00e4mna information som g\u00e5r ut\u00f6ver den frivilliga standarden.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u00c4r mitt f\\u00f6retag skyldigt att l\\u00e4mna en icke-finansiell rapport?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r det om bolaget har i genomsnitt fler \\u00e4n 250 anst\\u00e4llda och dessutom \\u00e4r ett f\\u00f6retag av allm\\u00e4nt intresse (som inte \\u00e4r ett litet eller medelstort f\\u00f6retag) eller under tv\\u00e5 p\\u00e5 varandra f\\u00f6ljande r\\u00e4kenskaps\\u00e5r har en balansomslutning \\u00f6ver 20\\u00a0000\\u00a0000\\u00a0\\u20ac eller en nettooms\\u00e4ttning \\u00f6ver 40\\u00a0000\\u00a0000\\u00a0\\u20ac. Om bolaget ing\\u00e5r i en koncern vars koncernrapport redan omfattar informationen kan det vara undantaget, under f\\u00f6ruts\\u00e4ttning att det anges i f\\u00f6rvaltningsber\\u00e4ttelsen.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vem f\\u00e5r bestyrka EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Den spanska handelsbalken kr\\u00e4ver en oberoende leverant\\u00f6r av bestyrkandetj\\u00e4nster. Det viktiga \\u00e4r oberoendet i f\\u00f6rh\\u00e5llande till den information som bestyrks: den som har uppr\\u00e4ttat EINF ska inte bestyrka den. Controlaudit utf\\u00f6r tj\\u00e4nsten som revisionsf\\u00f6retag registrerat i ROAC med nr S1604 och analyserar oberoendet innan varje uppdrag accepteras.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Granskar inte revisorn redan EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Inte inneh\\u00e5llet. Art. 5.1.f i den spanska revisionslagen begr\\u00e4nsar revisorns uppgift till att kontrollera att EINF ing\\u00e5r i f\\u00f6rvaltningsber\\u00e4ttelsen eller att f\\u00f6rvaltningsber\\u00e4ttelsen h\\u00e4nvisar till den separata rapporten. Granskningen av inneh\\u00e5llet \\u00e4r den oberoende bestyrkarens uppgift.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Ber\\u00f6rs jag redan av CSRD?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>I Spanien inte \\u00e4nnu: CSRD har inte inf\\u00f6rlivats, och det lagf\\u00f6rslag som skulle ha gjort det f\\u00f6rf\\u00f6ll 2026-10-06 n\\u00e4r parlamentet uppl\\u00f6stes. N\\u00e4r direktivet inf\\u00f6rlivas tillsammans med Omnibus I-direktivet kommer det bara att g\\u00e4lla f\\u00f6retag med fler \\u00e4n 1\\u00a0000 anst\\u00e4llda och mer \\u00e4n 450\\u00a0000\\u00a0000\\u00a0\\u20ac i nettooms\\u00e4ttning, sannolikt f\\u00f6r r\\u00e4kenskaps\\u00e5r som inleds den 1 januari 2027 eller senare. Till dess g\\u00e4ller EINF.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Om jag hamnar utanf\\u00f6r CSRD med Omnibus I, kan jag d\\u00e5 sluta l\\u00e4mna EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nej. S\\u00e5 l\\u00e4nge ingen spansk lag har antagits som \\u00e4ndrar reglerna g\\u00e4ller skyldigheterna i art. 262.5 LSC och art. 49 i den spanska handelsbalken fortfarande, inklusive bestyrkandet. Situationen b\\u00f6r ses \\u00f6ver n\\u00e4r inf\\u00f6rlivandelagen offentligg\\u00f6rs.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Jag har ett litet f\\u00f6retag och en kund ber om h\\u00e5llbarhetsdata. Vad g\\u00f6r jag?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>I dag finns ingen regel som tvingar ett litet eller medelstort f\\u00f6retag att svara; kravet f\\u00f6ljer av avtalet eller aff\\u00e4rsrelationen. Det praktiska \\u00e4r att ta fram en rapport enligt den frivilliga standarden VSME och anv\\u00e4nda den som gemensamt svar. N\\u00e4r Omnibus I har inf\\u00f6rlivats kommer f\\u00f6retag med upp till 1\\u00a0000 anst\\u00e4llda att kunna v\\u00e4gra l\\u00e4mna information som g\\u00e5r ut\\u00f6ver den frivilliga standarden.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee6d8b elementor-widget elementor-widget-html\" data-id=\"2ee6d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">R\u00e4ttslig grund<\/h2><p>Regelverk som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2018-17989\" target=\"_blank\" rel=\"noopener\">Lag 11\/2018 av den 28 december om icke-finansiell information och m\u00e5ngfald<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">Spanska handelsbalken (C\u00f3digo de Comercio), art. 49 (konsoliderad text)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Konsoliderad text av spanska lagen om kapitalbolag (Ley de Sociedades de Capital), art. 262<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015, spanska revisionslagen (Ley de Auditor\u00eda de Cuentas), art. 5.1.f<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">Direktiv (EU) 2026\/470 (Omnibus I), EUT 2026-02-26 (kopia p\u00e5 boe.es)<\/a><\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">Direktiv (EU) 2026\/470 i EUR-Lex<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 806\/2026 av den 5 oktober om uppl\u00f6sning av parlamentet (Cortes Generales)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">ICAC: information om h\u00e5llbarhet<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information, uppdaterad 2026-10-13. Den ers\u00e4tter inte en analys av ditt specifika fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43e575 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"f43e575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/omnibusdirektivet-csrd-vilka-foretag-omfattas\/\"><small>2026-10-08 \u00b7 H\u00e5llbarhet<\/small><b>Omnibus I-direktivet: vilka f\u00f6retag som ska h\u00e5llbarhetsrapportera och fr\u00e5n n\u00e4r<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/smf-leverantor-hallbarhetsdata-vsme\/\"><small>2026-09-29 \u00b7 H\u00e5llbarhet<\/small><b>H\u00e5llbarhetsdata som en kund kan beg\u00e4ra av dig: SMF-leverant\u00f6ren efter omnibusdirektivet och VSME<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/omnibusdirektivet-offentliggjort-eut\/\"><small>2026-02-27 \u00b7 H\u00e5llbarhet<\/small><b>Omnibus I-direktivet offentliggjort: skyldigheten att h\u00e5llbarhetsrapportera begr\u00e4nsas till stora f\u00f6retag<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1238171 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"1238171\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-46ef112 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"46ef112\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff430cd e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"ff430cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5edd460 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5edd460\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ae577f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6ae577f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb4bf13 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"eb4bf13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b2e5a8b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b2e5a8b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-arsbokslut\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1049c4b elementor-widget elementor-widget-html\" data-id=\"1049c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8539ee7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8539ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Revision av \u00e5rsbokslut<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19e1203 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"19e1203\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Vi reviderar finansiella rapporter med h\u00f6gsta krav p\u00e5 kvalitet och professionell noggrannhet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bd66a elementor-widget elementor-widget-html\" data-id=\"f6bd66a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Lagstadgad revision<\/span><span>Frivillig revision<\/span><span>Koncernredovisning<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05473d0 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"05473d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e268005 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e268005\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-offentlig-sektor\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5efd61 elementor-widget elementor-widget-html\" data-id=\"d5efd61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d7db4e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1d7db4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Revision av offentlig sektor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0487fd ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a0487fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Specialiserad revision enligt revisionsstandarderna f\u00f6r den spanska offentliga sektorn (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c7d38 elementor-widget elementor-widget-html\" data-id=\"10c7d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d till kommuner<\/span><span>F\u00f6rvaltning av kommuners tillg\u00e5ngar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee47900 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ee47900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ffcd794 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ffcd794\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/sarskilda-yttranden\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-587e1d7 elementor-widget elementor-widget-html\" data-id=\"587e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7298973 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7298973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">S\u00e4rskilda yttranden<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba6b2a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3ba6b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ett brett utbud av s\u00e4rskilda yttranden och bestyrkandetj\u00e4nster anpassade efter dina behov.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce2cc1 elementor-widget elementor-widget-html\" data-id=\"6ce2cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u00d6versiktlig granskning (ISRE 2400)<\/span><span>\u00d6verenskomna gransknings\u00e5tg\u00e4rder (ISRS 4400)<\/span><span>\u00d6kning och minskning av kapital<\/span><span>Kvittning av fordringar<\/span><span>Apportegendom<\/span><span>Ombildning av bolag<\/span><span>Fusioner och delningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4089ded ca-gowrap elementor-widget elementor-widget-html\" data-id=\"4089ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-458b3ec e-con-full ca-cta e-flex e-con e-parent\" data-id=\"458b3ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4090725 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4090725\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54fda71 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"54fda71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beg\u00e4r en offert p\u00e5 h\u00e5llbarhet och icke-finansiell information<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5023efe ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5023efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b99404 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"5b99404\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d1a3a7 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1d1a3a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/sv\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Beg\u00e4r offert \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d69a947 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"d69a947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Uppr\u00e4ttande och oberoende bestyrkande av den icke-finansiella rapporten (lag 11\/2018), anpassning till CSRD efter Omnibus I och VSME-rapporter.<\/p>\n","protected":false},"author":1,"featured_media":301,"parent":1664,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1687","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bestyrkande av EINF och CSRD i Spanien | 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