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Compliance lessons from Sweden’s first year of CSRD reporting 

Photo: Anthony Devlin/Getty Images

Emerging consistency as data, controls, and assurance develop. FAR’s Sara Lissdaniels helps us draw the main compliance lessons.

The first year of sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), and following the European Sustainability Reporting Standards (ESRS), has resulted in a relatively consistent sustainability reporting practice in Sweden, according to a new analysis by FAR.

In its review of sustainability reports, largely for the financial year

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