{"id":74592,"date":"2024-06-18T15:47:06","date_gmt":"2024-06-18T13:47:06","guid":{"rendered":"https:\/\/www.almega.se\/?p=74592"},"modified":"2024-06-18T15:47:21","modified_gmt":"2024-06-18T13:47:21","slug":"nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare","status":"publish","type":"post","link":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/","title":{"rendered":"Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare"},"content":{"rendered":"<p class=\"intro\">Nya regler om arbetsgivares skyldighet att informera och diskutera om h\u00e5llbarhetsinformation med arbetstagarf\u00f6retr\u00e4dare tr\u00e4der i kraft 1 juli 2024. Implementeringen sker vid olika tidpunkter (r\u00e4kenskaps\u00e5r) f\u00f6r olika typer av koncerner och bolag.<\/p>\n\n<p>F\u00f6r att genomf\u00f6ra EU-direktivet om h\u00e5llbarhetsrapportering har riksdagen beslutat om \u00e4ndringar i \u00e5rsredovisningslagen. &nbsp;En av \u00e4ndringarna i \u00e5rsredovisningslagen i <a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.riksdagen.se%2Fsv%2Fdokument-och-lagar%2Fdokument%2Fsvensk-forfattningssamling%2Farsredovisningslag-19951554_sfs-1995-1554%2F%23K6%3A~%3Atext%3D12%2520f%2520%25C2%25A7%2C2024%253A347).&amp;data=05%7C02%7CHelene.Hellstrom-Persson%40almega.se%7C572107d9ec574e16c89308dc8eba4681%7C1d019c94da7b49c2bf935ee1bb4b6882%7C0%7C0%7C638542177894885319%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=9gxKTECwgddlwh4E3o675otWnBsdsBd49wIBSLGxTwM%3D&amp;reserved=0\">6 kap 12 f \u00a7<\/a> &nbsp;inneb\u00e4r att best\u00e4mmelser inf\u00f6rs om skyldighet f\u00f6r aktiebolag, som ska g\u00f6ra en h\u00e5llbarhetsredovisning, att informera arbetstagarf\u00f6retr\u00e4dare och med dem f\u00f6ra en dialog dels om relevant h\u00e5llbarhetsinformation, dels om metoder f\u00f6r att samla in och verifiera h\u00e5llbarhetsinformationen. <a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.riksdagen.se%2Fsv%2Fdokument-och-lagar%2Fdokument%2Fproposition%2Fnya-regler-om-hallbarhetsrapportering_hb03124%2Fhtml%2F&amp;data=05%7C02%7CHelene.Hellstrom-Persson%40almega.se%7C77631155f1b646f58b8c08dc8ec2be22%7C1d019c94da7b49c2bf935ee1bb4b6882%7C0%7C0%7C638542214258715809%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C0%7C%7C%7C&amp;sdata=uhdj2TnpR%2FtjOnhWaGscy0KaxU%2BwwGWKRiZPMTUhtiI%3D&amp;reserved=0\">Prop 2023\/24:124<\/a><\/p>\n\n\n\n<p>Med arbetstagarf\u00f6retr\u00e4dare avses i f\u00f6rsta hand arbetstagarorganisationer som har kollektivavtal med bolaget och i andra hand, om kollektivavtal inte finns, de arbetstagarorganisationer som har medlemmar anst\u00e4llda i bolaget.<\/p>\n\n\n\n<p>Bolaget och ber\u00f6rda arbetstagarf\u00f6retr\u00e4dare kan komma \u00f6verens om hur och var s\u00e5dan information ska \u00f6verl\u00e4mnas till arbetstagarrepresentanterna. Det \u00e4r dock bolaget som ytterst avg\u00f6r vad som \u00e4r l\u00e4mplig niv\u00e5 f\u00f6r dialogen och hur och var informationen ska \u00f6verl\u00e4mnas till arbetstagarf\u00f6retr\u00e4darna med beaktande av nedanst\u00e5ende.&nbsp;<\/p>\n\n\n\n<p>H\u00e5llbarhetsinformationen ska l\u00e4mnas p\u00e5 ett s\u00e5dant s\u00e4tt som g\u00f6r det m\u00f6jligt att f\u00f6ra en diskussion mellan arbetstagarf\u00f6retr\u00e4darna och ledningen, b\u00e5de vad det g\u00e4ller relevant information och om metoder f\u00f6r att samla in och verifiera informationen. Diskussionen ska h\u00e5llas p\u00e5 ett s\u00e5dant s\u00e4tt att arbetstagarf\u00f6retr\u00e4darna har m\u00f6jlighet att uttrycka sina \u00e5sikter. I propositionen anges att det till exempel kan handla om en arbetsgrupp f\u00f6r h\u00e5llbarhetsfr\u00e5gor som involveras i arbetet med att ta fram en h\u00e5llbarhetsrapport.<\/p>\n\n\n\n<p>Bolaget ska s\u00e4kerst\u00e4lla att arbetstagarf\u00f6retr\u00e4darnas uppfattning kommer till ledningens k\u00e4nnedom. D\u00e4remot beh\u00f6ver bolaget inte redovisa arbetstagarf\u00f6retr\u00e4darnas uppfattning i h\u00e5llbarhetsrapporten.<\/p>\n\n\n\n<p>Eftersom \u00e5rsredovisningslagen \u00e4r speciallag i f\u00f6rh\u00e5llande till medbest\u00e4mmandelagen, MBL, blir MBL:s sanktionssystem (ekonomiskt och allm\u00e4nt skadest\u00e5nd) inte till\u00e4mpligt om arbetsgivaren inte fullg\u00f6r sina skyldigheter enligt \u00e5rsredovisningslagen.<\/p>\n\n\n\n<p>Arbetstagarorganisationen, som anser att arbetsgivaren inte fullgjort sina skyldigheter enligt \u00e5rsredovisningslagen, kan p\u00e5kalla f\u00f6rhandling enligt MBL men kan allts\u00e5 inte kr\u00e4va allm\u00e4nt skadest\u00e5nd f\u00f6r brott mot MBL.<\/p>\n\n\n\n<p>I \u00e5rsredovisningslagen 6 kap 12 och 12 (a-e) \u00a7\u00a7 finns detaljerad reglering om vad h\u00e5llbarhetsrapporten ska inneh\u00e5lla. Det g\u00e4ller bland annat fr\u00e5gor om milj\u00f6, samh\u00e4llsansvar och bolagsstyrning. J\u00e4mf\u00f6rt med den tidigare EU-lagstiftningen om h\u00e5llbarhetsrapportering som inf\u00f6rdes f\u00f6r vissa stora f\u00f6retag 2016, st\u00e4ller det nya direktivet h\u00f6gre krav p\u00e5 informationsgivningen fr\u00e5n de f\u00f6retag som omfattas, till exempel n\u00e4r det g\u00e4ller den s\u00e5 kallade v\u00e4rdekedjan och utsl\u00e4pp av v\u00e4xthusgaser. Kravet p\u00e5 att l\u00e4mna en h\u00e5llbarhetsrapport utvidgas till att omfatta bland annat sm\u00e5 och medelstora f\u00f6retag som \u00e4r b\u00f6rsnoterade.<\/p>\n\n\n\n<p>Lag\u00e4ndringarna i \u00e5rsredovisningslagen tr\u00e4der i kraft den 1 juli 2024 men implementeringen sker vid olika tidpunkter (r\u00e4kenskaps\u00e5r) f\u00f6r olika typer av koncerner och bolag. Se nedan. I 6 kap 10 och 11 \u00a7\u00a7 i \u00e5rsredovisningslagen regleras vilka aktiebolag som omfattas av reglerna om h\u00e5llbarhetsredovisning.<\/p>\n\n\n\n<p>F\u00f6r stora b\u00f6rsnoterade f\u00f6retag med \u00f6ver 500 anst\u00e4llda ska de nya best\u00e4mmelserna om h\u00e5llbarhetsrapport till\u00e4mpas fr\u00e5n och med r\u00e4kenskaps\u00e5r som inleds under andra h\u00e4lften av 2024. Med senare r\u00e4kenskaps\u00e5r avses det r\u00e4kenskaps\u00e5r som avslutades n\u00e4rmast f\u00f6re ikrafttr\u00e4dandet (1 juli 2024). Detsamma ska g\u00e4lla moderbolag i koncerner som uppfyller motsvarande villkor. F\u00f6r andra stora f\u00f6retag och koncerner ska best\u00e4mmelserna till\u00e4mpas f\u00f6rsta g\u00e5ngen f\u00f6r r\u00e4kenskaps\u00e5r som inleds n\u00e4rmast efter utg\u00e5ngen av 2024. De nya best\u00e4mmelserna ska till\u00e4mpas p\u00e5 sm\u00e5 och medelstora b\u00f6rsnoterade f\u00f6retag, liksom sm\u00e5 och icke-komplexa institut samt captivebolag, f\u00f6rsta g\u00e5ngen f\u00f6r det r\u00e4kenskaps\u00e5r som inleds n\u00e4rmast efter utg\u00e5ngen av 2025. Dotterf\u00f6retag och filialer med ett moderf\u00f6retag i tredjeland ska till\u00e4mpa de nya best\u00e4mmelserna om h\u00e5llbarhetsrapport f\u00f6rsta g\u00e5ngen f\u00f6r det r\u00e4kenskaps\u00e5r som inleds efter utg\u00e5ngen av 2027.<\/p>\n\n\n\n<p>Kontakta Almegas jour 08-762 69 90 vid fr\u00e5gor.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>F\u00f6r att genomf\u00f6ra EU-direktivet om h\u00e5llbarhetsrapportering har riksdagen beslutat om \u00e4ndringar i \u00e5rsredovisningslagen. &nbsp;En av \u00e4ndringarna i \u00e5rsredovisningslagen i 6 kap 12 f \u00a7 &nbsp;inneb\u00e4r att best\u00e4mmelser inf\u00f6rs om skyldighet f\u00f6r aktiebolag, som ska g\u00f6ra &hellip;<\/p>\n","protected":false},"author":89,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"article_type":[313],"agreement":[162,103,104,105,106,174,190,109,114,110,111,112,113,115,116,117,118,119,120,121,122,123,124,125,127,126,236,129,531,130,131,132,156,133,134,157,135,136,137,138,139,186,140,142,141,143,145,146,144,147,148,152,149,151,150,155,154,158,159,562,160,161,246,163,164,165,166,167,168,459,169,170,172,563,173,175,176,537,177,178,179,180,455,183,181,182,184,185,188,191,192,193,194,195,196,197,201,202,224,203,204,207,205,206,208,209,475,214,213,212,210,215,216,532,217,410,187,218,219,220,221,222,223,226,230,225,228,108,227,128,229,231,232,107,189,171,233,234,235,237,238,476,411,239,240,241,242,245,243,477,244],"class_list":["post-74592","post","type-post","status-publish","format-standard","hentry","category-okategoriserade","type-arbetsgivarnytt","agreement-79ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-cacd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-cbcd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a1c8f241-0761-e011-a194-02bf9e69ca65","agreement-a6e84646-06ab-e611-8108-003dd8b71e47","agreement-9cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a8ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a2ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a1ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a3ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a4ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-20c6e08e-fe12-de11-b4e1-02bf9e69ca65","agreement-a7ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a5ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a6ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a0ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-aace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-a9ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-705d8229-a064-de11-bdb9-02bf9e69ca65","agreement-875fe194-42a2-e411-95d0-005056b20fd6","agreement-2767ab55-42a2-e411-95d0-005056b20fd6","agreement-b0ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-80801b30-bf59-de11-bdb9-02bf9e69ca65","agreement-a35d46a4-d045-e711-8108-003dd8b71e49","agreement-4ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5bd980a8-f612-de11-b4e1-02bf9e69ca65","agreement-12ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-19ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-91c18dfe-fd12-de11-b4e1-02bf9e69ca65","agreement-58ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-dbc1f569-b5f1-e511-b8fc-005056b20fd8","agreement-a0dd9b4d-7a56-de11-bdb9-02bf9e69ca65","agreement-81ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-bccd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-22ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-45ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-72ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-71ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-74ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-47ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-70ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-21ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4843d367-7a56-de11-bdb9-02bf9e69ca65","agreement-64ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-62ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-61ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-63ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-31055653-edd3-e511-afc2-005056b20fd8","agreement-48ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-c1cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-c4cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6fcf0a02-1e5f-ec11-814c-003dd8b71e49","agreement-1cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-d7532451-e4a4-e711-810e-003dd8b71e49","agreement-4ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-84ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-10cec22e-2f50-de11-bdb9-02bf9e69ca65","agreement-57ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-24ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9de9353e-79fc-e811-811f-003dd8b71e49","agreement-9ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-ff73fbfd-74c6-e111-9e82-005056b20fd8","agreement-68ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1324f1b1-247d-ec11-815c-003dd8b71e47","agreement-8b353f92-eae2-e111-b718-005056b20fd6","agreement-65ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-80ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-kompetens","agreement-52ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-b16e46a5-f2eb-e811-811e-003dd8b71e49","agreement-5ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-20ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-50febb79-7a56-de11-bdb9-02bf9e69ca65","agreement-5fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4bb0699c-fd12-de11-b4e1-02bf9e69ca65","agreement-c5cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-d95c3e3a-0da2-de11-b057-02bf9e69ca65","agreement-2b2479db-06a2-de11-b057-02bf9e69ca65","agreement-89175bca-06a2-de11-b057-02bf9e69ca65","agreement-5ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-55ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4dce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-86ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-85ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-88ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-5bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9477b1e1-28ad-e011-8875-005056b20278","agreement-43ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-44ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-9277b1e1-28ad-e011-8875-005056b20278","agreement-87ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-f3ee7667-590c-ea11-8160-003dd8b71d64","agreement-46ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-cccd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-18ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7bce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-83ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-912420e1-4718-e711-810c-003dd8b71e47","agreement-bbcd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-becd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-42ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-99ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-49ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-284e69e0-7a56-de11-bdb9-02bf9e69ca65","agreement-587f7203-7b56-de11-bdb9-02bf9e69ca65","agreement-26ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-68c1af9f-6b56-de11-bdb9-02bf9e69ca65","agreement-29ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-25ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-1ece80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-acce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-59ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-abce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-53ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-6ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-69ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-4fce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-23ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-7cce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-8ace80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-67ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-60ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-bfcd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-c1aa62bf-6a50-e911-812e-003dd8b71e47","agreement-a438d278-7ccb-e711-810f-003dd8b71e49","agreement-c0cd80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-adce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-66ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-78ce80f7-ff07-de11-b4e1-02bf9e69ca65","agreement-d8372015-3f44-e211-be83-005056b20fd8","agreement-1ac6e1f5-3f44-e211-be83-005056b20fd8","agreement-0c9dcc75-6a50-e911-812e-003dd8b71e47","agreement-70ee1081-3f44-e211-be83-005056b20fd8"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare | Almega<\/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.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare\" \/>\n<meta property=\"og:description\" content=\"F\u00f6r att genomf\u00f6ra EU-direktivet om h\u00e5llbarhetsrapportering har riksdagen beslutat om \u00e4ndringar i \u00e5rsredovisningslagen. &nbsp;En av \u00e4ndringarna i \u00e5rsredovisningslagen i 6 kap 12 f \u00a7 &nbsp;inneb\u00e4r att best\u00e4mmelser inf\u00f6rs om skyldighet f\u00f6r aktiebolag, som ska g\u00f6ra &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/\" \/>\n<meta property=\"og:site_name\" content=\"Almega\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-18T13:47:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-18T13:47:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.almega.se\/app\/uploads\/2020\/12\/almega-share-logo.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Lena Martinell \u00c5kerblom\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lena Martinell \u00c5kerblom\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuter\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare | Almega","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/","og_locale":"sv_SE","og_type":"article","og_title":"Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare","og_description":"F\u00f6r att genomf\u00f6ra EU-direktivet om h\u00e5llbarhetsrapportering har riksdagen beslutat om \u00e4ndringar i \u00e5rsredovisningslagen. &nbsp;En av \u00e4ndringarna i \u00e5rsredovisningslagen i 6 kap 12 f \u00a7 &nbsp;inneb\u00e4r att best\u00e4mmelser inf\u00f6rs om skyldighet f\u00f6r aktiebolag, som ska g\u00f6ra &hellip;","og_url":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/","og_site_name":"Almega","article_published_time":"2024-06-18T13:47:06+00:00","article_modified_time":"2024-06-18T13:47:21+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/www.almega.se\/app\/uploads\/2020\/12\/almega-share-logo.png","type":"image\/png"}],"author":"Lena Martinell \u00c5kerblom","twitter_card":"summary_large_image","twitter_misc":{"Skriven av":"Lena Martinell \u00c5kerblom","Ber\u00e4knad l\u00e4stid":"3 minuter"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/#article","isPartOf":{"@id":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/"},"author":{"name":"Lena Martinell \u00c5kerblom","@id":"https:\/\/www.almega.se\/#\/schema\/person\/be1f5c450f9fd79fd3ce7cee9c56d246"},"headline":"Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare","datePublished":"2024-06-18T13:47:06+00:00","dateModified":"2024-06-18T13:47:21+00:00","mainEntityOfPage":{"@id":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/"},"wordCount":692,"inLanguage":"sv-SE"},{"@type":"WebPage","@id":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/","url":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/","name":"Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare | Almega","isPartOf":{"@id":"https:\/\/www.almega.se\/#website"},"datePublished":"2024-06-18T13:47:06+00:00","dateModified":"2024-06-18T13:47:21+00:00","author":{"@id":"https:\/\/www.almega.se\/#\/schema\/person\/be1f5c450f9fd79fd3ce7cee9c56d246"},"breadcrumb":{"@id":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/#breadcrumb"},"inLanguage":"sv-SE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.almega.se\/2024\/06\/nya-regler-om-hallbarhetsinformation-till-arbetstagarforetradare\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.almega.se\/"},{"@type":"ListItem","position":2,"name":"Nya regler om h\u00e5llbarhetsinformation till arbetstagarf\u00f6retr\u00e4dare"}]},{"@type":"WebSite","@id":"https:\/\/www.almega.se\/#website","url":"https:\/\/www.almega.se\/","name":"Almega","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.almega.se\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sv-SE"},{"@type":"Person","@id":"https:\/\/www.almega.se\/#\/schema\/person\/be1f5c450f9fd79fd3ce7cee9c56d246","name":"Lena Martinell \u00c5kerblom","image":{"@type":"ImageObject","inLanguage":"sv-SE","@id":"https:\/\/www.almega.se\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6b96f0f959d0411120737c5f1f1bb551e7f38fe13ddbaab86a1108e9f0051c53?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b96f0f959d0411120737c5f1f1bb551e7f38fe13ddbaab86a1108e9f0051c53?s=96&d=mm&r=g","caption":"Lena Martinell \u00c5kerblom"},"description":"Lena \u00e4r team leader f\u00f6r administrat\u00f6rerna inom Arbetsgivarservice p\u00e5 Almega i Stockholm.","url":"https:\/\/www.almega.se\/person\/lenamartinellakerblom\/"}]}},"_links":{"self":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts\/74592","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/users\/89"}],"replies":[{"embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/comments?post=74592"}],"version-history":[{"count":5,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts\/74592\/revisions"}],"predecessor-version":[{"id":74597,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/posts\/74592\/revisions\/74597"}],"wp:attachment":[{"href":"https:\/\/www.almega.se\/api\/wp\/v2\/media?parent=74592"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/categories?post=74592"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/tags?post=74592"},{"taxonomy":"type","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/article_type?post=74592"},{"taxonomy":"agreement","embeddable":true,"href":"https:\/\/www.almega.se\/api\/wp\/v2\/agreement?post=74592"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}