{"id":1658,"date":"2026-09-29T09:15:00","date_gmt":"2026-09-29T07:15:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1658"},"modified":"2026-10-14T13:10:19","modified_gmt":"2026-10-14T11:10:19","slug":"smf-leverantor-hallbarhetsdata-vsme","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/sv\/blog\/smf-leverantor-hallbarhetsdata-vsme\/","title":{"rendered":"H\u00e5llbarhetsdata som en kund kan beg\u00e4ra av dig: SMF-leverant\u00f6ren efter omnibusdirektivet och VSME"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">I korthet<\/b>\u00c4ven om ditt lilla eller medelstora f\u00f6retag inte \u00e4r skyldigt att h\u00e5llbarhetsrapportera kan stora kunder, din bank eller en k\u00f6pare beg\u00e4ra uppgifter om milj\u00f6, sociala f\u00f6rh\u00e5llanden och bolagsstyrning. Omnibusdirektivet I skyddar f\u00f6retag med upp till 1\u00a0000 anst\u00e4llda: de kan v\u00e4gra att l\u00e4mna information som g\u00e5r ut\u00f6ver den frivilliga standarden. Den frivilliga standarden f\u00f6r sm\u00e5 och medelstora f\u00f6retag (VSME) \u00e4r verktyget f\u00f6r att ordna uppgifterna.<\/div>\n<p>Allt fler sm\u00e5 och medelstora f\u00f6retag i provinsen f\u00e5r enk\u00e4ter om utsl\u00e4pp, energif\u00f6rbrukning, personal eller policyer mot korruption. De kommer fr\u00e5n detaljhandelskedjor, europeiska industrikoncerner, banker som f\u00f6rnyar ett l\u00e5n eller en m\u00f6jlig investerare. F\u00f6retaget \u00e4r inte skyldigt att ta fram en h\u00e5llbarhetsrapport, men vill inte heller f\u00f6rlora kunden. I den h\u00e4r artikeln f\u00f6rklarar vi varf\u00f6r f\u00f6rfr\u00e5gningarna kommer, vilken gr\u00e4ns EU-reglerna s\u00e4tter och hur du svarar p\u00e5 ett ordnat s\u00e4tt.<\/p>\n<p>Om du f\u00f6rst vill veta vilka f\u00f6retag som faktiskt \u00e4r skyldiga att rapportera efter reformen, b\u00f6rja med v\u00e5r guide om <a href=\"\/sv\/blog\/omnibusdirektivet-csrd-vilka-foretag-omfattas\/\">omnibusdirektivet I och vilka f\u00f6retag som ska h\u00e5llbarhetsrapportera<\/a>.<\/p>\n<h2>Varf\u00f6r beg\u00e4r de ESG-data om jag inte \u00e4r skyldig att rapportera?<\/h2>\n<p>F\u00f6retag som ska h\u00e5llbarhetsrapportera m\u00e5ste redog\u00f6ra f\u00f6r p\u00e5verkan i hela sin v\u00e4rdekedja, inte bara sin egen. F\u00f6r det beh\u00f6ver de uppgifter fr\u00e5n sina leverant\u00f6rer. Till detta kommer andra sk\u00e4l:<\/p>\n<ul>\n<li><strong>Finansiering:<\/strong> banker och andra finansiella institut har egna skyldigheter n\u00e4r det g\u00e4ller rapportering och riskhantering och f\u00f6r vidare fr\u00e5gor till sina f\u00f6retagskunder.<\/li>\n<li><strong>Kommersiella krav:<\/strong> m\u00e5nga koncerner har milj\u00f6m\u00e4ssiga eller sociala kriterier i sin leverant\u00f6rsgodk\u00e4nnande, oberoende av lagstiftningen.<\/li>\n<li><strong>F\u00f6retagstransaktioner:<\/strong> vid en f\u00f6rs\u00e4ljning eller en kapitalinjektion analyserar k\u00f6paren risker kopplade till milj\u00f6, arbetsr\u00e4tt och regelefterlevnad.<\/li>\n<li><strong>Upphandlingar och bidrag:<\/strong> vissa villkor v\u00e4rderar eller kr\u00e4ver h\u00e5llbarhets\u00e5taganden och h\u00e5llbarhetsdata.<\/li>\n<\/ul>\n<p>F\u00f6r exportf\u00f6retag i Alicante och f\u00f6r underleverant\u00f6rer till skoindustrin i Elche, Elda och Petrer kommer f\u00f6rfr\u00e5gningarna ofta p\u00e5 andra spr\u00e5k och i olika format fr\u00e5n varje kund, vilket m\u00e5ngdubblar arbetet om det inte finns en gemensam databas.<\/p>\n<h2>Det \u201dskyddade f\u00f6retaget\u201d i omnibusdirektivet I<\/h2>\n<p>Direktiv (EU) 2026\/470 inf\u00f6r en gr\u00e4ns f\u00f6r s\u00e5dana f\u00f6rfr\u00e5gningar. Det skapar begreppet skyddat f\u00f6retag i v\u00e4rdekedjan: ett f\u00f6retag med i genomsnitt h\u00f6gst 1\u00a0000 anst\u00e4llda. Ett s\u00e5dant f\u00f6retag kan v\u00e4gra att l\u00e4mna information till det rapporteringsskyldiga f\u00f6retaget som g\u00e5r ut\u00f6ver det som anges i de frivilliga standarderna f\u00f6r h\u00e5llbarhetsrapportering.<\/p>\n<p>I praktiken inneb\u00e4r det att ett SMF som leverant\u00f6r kan svara en rapporteringsskyldig kund med den information som den frivilliga standarden omfattar och, om det vill, avb\u00f6ja mer omfattande f\u00f6rfr\u00e5gningar. Det finns tre viktiga f\u00f6rbeh\u00e5ll:<\/p>\n<ol>\n<li>Skyddet g\u00e4ller n\u00e4r direktivet har inf\u00f6rlivats. Spanien har inte gjort det per dagen f\u00f6r denna uppdatering.<\/li>\n<li>Det avser den information som det rapporteringsskyldiga f\u00f6retaget beg\u00e4r f\u00f6r sin h\u00e5llbarhetsrapport. Det begr\u00e4nsar inte vad en kund kan kr\u00e4va enligt avtal eller vad en bank kan beg\u00e4ra enligt sina egna regler.<\/li>\n<li>Att man kan v\u00e4gra betyder inte att det \u00e4r klokt. Beslutet \u00e4r kommersiellt: ofta talar kundrelationen f\u00f6r att samarbeta, men inom rimliga ramar.<\/li>\n<\/ol>\n<h2>Vad VSME \u00e4r och dess moduler<\/h2>\n<p>VSME (<em>Voluntary Sustainability Reporting Standard for SMEs<\/em>) \u00e4r en frivillig standard f\u00f6r h\u00e5llbarhetsrapportering avsedd f\u00f6r onoterade sm\u00e5 och medelstora f\u00f6retag. Enligt Spaniens institut f\u00f6r redovisning och revision (ICAC), tillsynsmyndighet f\u00f6r revisorer, st\u00f6ds den av en rekommendation fr\u00e5n Europeiska kommissionen fr\u00e5n 2025 och \u00e4r uppbyggd i tv\u00e5 moduler:<\/p>\n<ul>\n<li><strong>Grundmodulen:<\/strong> allm\u00e4n information om f\u00f6retaget, h\u00e5llbarhetsrutiner och h\u00e5llbarhetspolicyer samt en upps\u00e4ttning centrala nyckeltal f\u00f6r milj\u00f6, sociala f\u00f6rh\u00e5llanden och bolagsstyrning.<\/li>\n<li><strong>Den helt\u00e4ckande modulen:<\/strong> ut\u00f6kar uppgifterna med de punkter som investerare, finansi\u00e4rer eller stora kunder brukar efterfr\u00e5ga.<\/li>\n<\/ul>\n<p>ICAC meddelade den 22 september 2026 att Europeiska kommissionen har publicerat de delegerade f\u00f6rordningarna f\u00f6r de reviderade europeiska standarderna f\u00f6r h\u00e5llbarhetsrapportering (ESRS) och f\u00f6r den frivilliga standarden. Det \u00e4r bra att f\u00f6lja utvecklingen, eftersom den frivilliga standarden \u00e4r referenspunkten f\u00f6r det skyddade f\u00f6retagets gr\u00e4ns.<\/p>\n<table>\n<thead>\n<tr>\n<th>Det som kan beg\u00e4ras av dig<\/th>\n<th>Om du \u00e4r ett skyddat f\u00f6retag (upp till 1\u00a0000 anst\u00e4llda)<\/th>\n<th>Var du hittar det i VSME<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Energif\u00f6rbrukning och v\u00e4xthusgasutsl\u00e4pp<\/td>\n<td>Information enligt den frivilliga standarden; du kan begr\u00e4nsa ytterligare detaljer<\/td>\n<td>Milj\u00f6nyckeltal i grundmodulen<\/td>\n<\/tr>\n<tr>\n<td>Personaluppgifter: antal, anst\u00e4llningsform, olyckor<\/td>\n<td>Som ovan<\/td>\n<td>Sociala nyckeltal i grundmodulen<\/td>\n<\/tr>\n<tr>\n<td>Policyer mot korruption, domar eller sanktioner<\/td>\n<td>Som ovan<\/td>\n<td>Nyckeltal f\u00f6r bolagsstyrning i grundmodulen<\/td>\n<\/tr>\n<tr>\n<td>Omst\u00e4llningsplaner, m\u00e5l och risker<\/td>\n<td>Du beh\u00f6ver kanske inte g\u00e5 l\u00e4ngre \u00e4n den frivilliga standarden<\/td>\n<td>Den helt\u00e4ckande modulen<\/td>\n<\/tr>\n<tr>\n<td>Egna enk\u00e4ter med hundratals fr\u00e5gor<\/td>\n<td>Du kan svara med din VSME-rapport och avb\u00f6ja det som g\u00e5r ut\u00f6ver den<\/td>\n<td>Fullst\u00e4ndig VSME-rapport som ett enda svar<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Tabellen \u00e4r v\u00e4gledande. Det exakta inneh\u00e5llet i varje modul framg\u00e5r av standardens officiella text.<\/p>\n<h2>Var du ska b\u00f6rja<\/h2>\n<ol>\n<li><strong>Kartl\u00e4gg f\u00f6rfr\u00e5gningarna:<\/strong> samla de enk\u00e4ter du har f\u00e5tt det senaste \u00e5ret och vem som har skickat dem.<\/li>\n<li><strong>Uppgifter du redan har:<\/strong> fakturor f\u00f6r energi och br\u00e4nsle, l\u00f6ner och personaluppgifter, register \u00f6ver arbetsmilj\u00f6, interna policyer. En stor del av det som efterfr\u00e5gas finns redan i bokf\u00f6ringen och personaladministrationen.<\/li>\n<li><strong>V\u00e4lj modul:<\/strong> f\u00f6r de flesta sm\u00e5 och medelstora f\u00f6retag r\u00e4cker grundmodulen till att b\u00f6rja med.<\/li>\n<li><strong>Ansvarig och tidsplan:<\/strong> utse en person och fastst\u00e4ll en \u00e5rlig uppdatering, samordnad med bokslutet.<\/li>\n<li><strong>En rapport, m\u00e5nga svar:<\/strong> ta fram en VSME-rapport och anv\u00e4nd den som grund f\u00f6r att svara alla kunder.<\/li>\n<\/ol>\n<h2>Frivilligt bestyrkande: n\u00e4r det tillf\u00f6r v\u00e4rde<\/h2>\n<p>Ett litet eller medelstort f\u00f6retag \u00e4r inte skyldigt att l\u00e5ta bestyrka sina h\u00e5llbarhetsdata. \u00c4nd\u00e5 kan en oberoende granskning vara anv\u00e4ndbar n\u00e4r en viktig kund eller finansi\u00e4r l\u00e4gger vikt vid uppgifterna, n\u00e4r f\u00f6retaget f\u00f6rbereder en f\u00f6retagstransaktion eller n\u00e4r det vill f\u00f6rs\u00e4kra sig om att siffrorna f\u00f6r energi och personal st\u00e4mmer med bokf\u00f6ringen. Vid f\u00f6retagsf\u00f6rs\u00e4ljningar ing\u00e5r ESG-data allt oftare i den <a href=\"\/sv\/tjanster\/due-diligence\/\">due diligence<\/a> som k\u00f6paren best\u00e4ller.<\/p>\n<h2>Vanliga fr\u00e5gor<\/h2>\n<h3>\u00c4r jag skyldig att svara p\u00e5 en kunds ESG-enk\u00e4t?<\/h3>\n<p>Ingen regel i Spanien \u00e5l\u00e4gger i dag ett litet eller medelstort f\u00f6retag att svara. En eventuell skyldighet f\u00f6ljer av avtalet med kunden. N\u00e4r omnibusdirektivet I har inf\u00f6rlivats kommer f\u00f6retag med upp till 1\u00a0000 anst\u00e4llda att kunna v\u00e4gra att l\u00e4mna information som g\u00e5r ut\u00f6ver den frivilliga standarden.<\/p>\n<h3>\u00c4r VSME obligatorisk?<\/h3>\n<p>Nej. Det \u00e4r en frivillig standard. Nyttan ligger i att den erbjuder ett gemensamt och erk\u00e4nt format f\u00f6r att svara kunder, banker och investerare.<\/p>\n<h3>Beh\u00f6ver jag en konsult f\u00f6r att ta fram en VSME-rapport?<\/h3>\n<p>Inte n\u00f6dv\u00e4ndigtvis. M\u00e5nga sm\u00e5 och medelstora f\u00f6retag kan ta fram den med egna uppgifter. En extern granskning hj\u00e4lper n\u00e4r uppgifterna ska anv\u00e4ndas gentemot tredje part eller n\u00e4r f\u00f6retaget vill s\u00e4kerst\u00e4lla att de h\u00e4nger ihop.<\/p>\n<h3>Vad h\u00e4nder om jag l\u00e4mnar felaktiga uppgifter till en kund?<\/h3>\n<p>Det beror p\u00e5 vad som har avtalats, men det kan p\u00e5verka aff\u00e4rsrelationen och f\u00f6retagets anseende. D\u00e4rf\u00f6r b\u00f6r uppgifterna komma fr\u00e5n verifierbara register och granskas av n\u00e5gon innan de skickas.<\/p>\n<h2>Officiella k\u00e4llor<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">Direktiv (EU) 2026\/470, text publicerad i Europeiska unionens officiella tidning (kopia p\u00e5 boe.es)<\/a><\/li>\n<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>\n<li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">ICAC: h\u00e5llbarhetsinformation (VSME)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC: meddelanden (2026-09-22, reviderade ESRS och frivillig standard)<\/a><\/li>\n<\/ul>\n<p>Om ditt f\u00f6retag f\u00e5r f\u00f6rfr\u00e5gningar om h\u00e5llbarhetsdata och vill ordna eller granska dem innan de skickas till en kund eller en bank kan v\u00e5r tj\u00e4nst f\u00f6r <a href=\"\/sv\/tjanster\/bestyrkande-hallbarhet\/\">bestyrkande av h\u00e5llbarhetsinformation<\/a> hj\u00e4lpa dig. Den leds av del\u00e4garen Jos\u00e9 Antonio Valiente Velasco (ROAC nr 12609), ekonom och expert p\u00e5 h\u00e5llbarhetsrapporter. Vi \u00e4r <a href=\"\/sv\/revisorer-alicante\/\">revisorer i Alicante<\/a> och arbetar med f\u00f6retag i hela provinsen. <a href=\"\/sv\/kontakt\/\">Kontakta oss<\/a>.<\/p>\n<p class=\"ca-note\">Artikeln har tagits fram av Controlaudits tekniska team. Uppdaterad 2026-10-08. Inneh\u00e5llet \u00e4r endast informativt och ers\u00e4tter inte professionell r\u00e5dgivning i ditt specifika fall.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c4ven om ditt f\u00f6retag inte \u00e4r skyldigt att h\u00e5llbarhetsrapportera kan det f\u00e5 ESG-enk\u00e4ter fr\u00e5n kunder, banker eller investerare. Vi f\u00f6rklarar begreppet skyddat f\u00f6retag i omnibusdirektivet I, vad VSME \u00e4r och hur du kommer i g\u00e5ng med att ordna datan.<\/p>\n","protected":false},"author":1,"featured_media":308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"SMF-leverant\u00f6r och ESG-data: omnibusdirektivet I och VSME","ca_meta_desc":"Beg\u00e4r en kund eller din bank ESG-data? S\u00e5 skyddar omnibusdirektivet I f\u00f6retag med upp till 1\u00a0000 anst\u00e4llda och s\u00e5 ordnar du datan med standarden VSME.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[156],"tags":[],"class_list":["post-1658","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hallbarhet-och-esg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>H\u00e5llbarhetsdata som en kund kan beg\u00e4ra av dig: SMF-leverant\u00f6ren efter omnibusdirektivet och VSME - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/sv\/blog\/smf-leverantor-hallbarhetsdata-vsme\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"H\u00e5llbarhetsdata som en kund kan beg\u00e4ra av dig: SMF-leverant\u00f6ren efter omnibusdirektivet och VSME - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u00c4ven om ditt f\u00f6retag inte \u00e4r skyldigt att h\u00e5llbarhetsrapportera kan det f\u00e5 ESG-enk\u00e4ter fr\u00e5n kunder, banker eller investerare. 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