To meet regulatory requirements and maintain access to key markets, large companies increasingly require verifiable sustainability information from the suppliers in their value chain. SMEs that can demonstrate integrity and transparency about their impacts on society and environment retain a preferred-supplier status.

Therefore, if you’re waiting for a government mandate to start measuring your impact, you might already be behind. Here are four reasons, highlighted by The European Business Review, why sustainability data has become the new currency of business.

1. The Value Chain “Pull” (or the preferred-supplier status)

You might be outside the direct scope of the Corporate Sustainability Reporting Directive (CSRD), but you aren’t outside your clients’ scope. Large, regulated corporations now have a legal “duty of care” that extends to their entire value chain.

Whether you’re a coffee cooperative in Latin America or a precision parts manufacturer in Europe, your big-ticket clients need your data to complete their reports. If you can’t provide verified information on for example carbon footprints, labor conditions or water and pesticide use, you risk being swapped for a supplier who can.

2. From “Handshake” to “Hard Contract”

The era of voluntary “green” gestures is over. Major players in sectors like fashion (e.g., Kering) are now embedding sustainability requirements directly into legally binding contracts.

Expectations regarding human rights, traceability, and environmental impact are now enforceable terms. Failing to meet these standards isn’t just a PR issue anymore—it’s a breach of contract that can result in immediate termination of business relationships.

3. Unlocking New Business Frontiers

Data doesn’t just protect your current revenue; it helps you find more. Sustainability performance is increasingly a gatekeeper for:

• Public Tenders: Governments are prioritizing “most advantageous tenders” that weigh social and environmental impact alongside price.
• Favorable Financing: Banks are now integrating climate risk into lending terms. SMEs with transparent data are often rewarded with better interest rates and easier access to capital.
• Talent Recruitment: The best and brightest are choosing employers who can prove their values with hard facts.

4. Avoiding the “Greenwashing” Trap

In 2026, vague marketing claims like “eco-friendly” or “carbon neutral” are legal liabilities. Regulatory bodies are cracking down on greenwashing, and even SMEs are finding themselves in the crosshairs.

By adopting a strategic materiality approach, you stop trying to do everything and focus on the data that actually moves the needle for your specific business. This transforms sustainability from a “costly burden” into growth infrastructure, ensuring your business remains resilient and competitive in an increasingly transparent market.

The Bottom Line: Sustainability data is no longer a “nice-to-have” for SMEs—it is a fundamental requirement for staying in the game. Don’t wait for the regulation to hit your desk; start measuring what matters today.

In that context, resilience has emerged as a corporate buzzword, but true resilience is not built overnight. It is the result of a “short-term pain for long-term gain” formula—the same process of sacrifices that has preceded every era of prosperity in human history.

Before the accelerating pace of climate change, the cost of inaction is very high. While dealing with it, as in many other decision-making processes, we are constantly pulled into a conundrum between deep-seated values and immediate short-term goals. The volatility of the global events, which are putting extreme pressure on the supply chains, energy markets, and trade, pushes for the latter. However, there is always a difference between value and price. And the 2026 Lancet Countdown Report makes it clear: we are now paying twice for our hesitation.

• Heat is Structural, Not Seasonal: In regions like Spain, heat reshapes health risks and labour conditions. It is no longer a summer inconvenience; it is a permanent factor in urban planning and health system preparedness.
• The Double Cost of Fossil Dependence: Europe is paying through climate impacts and economic instability. While subsidies offer short-term relief, they delay the structural transition to electrification and efficiency that ensures long-term affordability.
• The Attention Gap: While risks escalate, political engagement is declining. We must reframe climate action not as a “cost,” but as a fundamental strategy for public health protection.

That is why we need antifragility, even more than resilience. In a volatile and uncertain environment, the short-term imperative of corporate sustainability does not hinge on win–win scenarios; it depends on resilience. In that sense, as Andreas Rasche from Copenhagen Business School nicely frames it, there is a strong case for positioning sustainability as a driver of resilience, underpinning strategic independence in energy, materials, and promoting social stability.

But I am afraid the gravity of the challenges that we are facing requires going further than resilience. In other words, we need Antifragility. It is a concept developed by Nassim Nicholas Taleb, which states that while a resilient system withstands shocks, an antifragile system actually improves and thrives because of stressors, volatility, and noise.

Hence, resilience is about bouncing back; antifragility is about bouncing forward to a system that surpasses the old order.

Yes, the transition away from oil is and will be painful, particularly for SMEs, but there is no alternative. Managing this transition requires the ability to handle complex environments and stimulate synergies among diverse stakeholders.

Reaching our sustainability and climate goals requires sacrifice, but those sacrifices are what make us resilient, which is fine if we want to bounce back to where we were. But, to thrive in the “polycrisis” era, we must move beyond mere compliance and build systems that are truly antifragile.

To build a path forward that transcends mere survival, we must anchor our strategies in the structural pillars of verifiable data, transparency, and accountability. These are not just administrative requirements; they are the essential nutrients for a truly antifragile society.

The Path Forward: From Compliance to Antifragility

• Verifiable Data as a Foundation: Transitioning away from fossil fuels requires more than just intent; it requires rigorous, science-based impact measurement. By using tools such as AI-powered auditing platforms (e.g., CertumHub) and following international standards like ISO 26000, organizations can move beyond vague claims of compliance to real, data-driven sustainability impact.
• Transparency in the Value Chain: Resilient supply chains depend on visibility. Identifying leverage points for transformation is only possible when the interconnected health of the entire ecosystem is transparent. This clarity allows European companies to secure strategic independence in materials and energy, reducing vulnerability to external price shocks.
• Accountability and “Active Hope”: Accountability bridges the gap between technical data and cultural buy-in. When leaders are held accountable through standardized corporate transition plans and national roadmaps, it transforms sustainability from an isolated metric into a shared narrative of “Active Hope”.
• Systemic Synergy: Reaching the 2030 goals requires managing complex environments in which stakeholders are aligned on the same verifiable objectives.
• Strategic Independence: By shifting focus from short-term populist measures to long-term frameworks supported by transparent reporting, societies can build a stable, competitive economy that thrives under pressure.

The challenge is no longer a lack of evidence, but the courage to implement these transparent systems. By embedding accountability into our core business models, we don’t just protect our current order—we evolve beyond it.

Här är de viktigaste nyheterna du behöver ha koll på.

Endast de allra största omfattas

Den kanske mest välkomna nyheten är att ribban för vem som måste rapportera höjs rejält. Tidigare omfattades även medelstora börsbolag, men nu föreslås kraven begränsas till de absoluta jättarna.

De nya föreslagna gränsvärdena för rapporteringsskyldighet är:

• Över 1 000 anställda (i medeltal under de två senaste åren).
• Över 4,9 miljarder kronor i omsättning.
• Balansomslutningen slopas helt som kriterium för att förenkla bedömningen.

Detta innebär att antalet rapporteringsskyldiga företag i Sverige förväntas sjunka från nästan 2 000 till endast omkring 150–200 stycken.

Skydd för småföretag i värdekedjan

En utmaning med de nuvarande reglerna har varit att stora företag ställt orimligt höga krav på sina mindre leverantörer för att få in data till sin egen rapport. För att stoppa denna “nedsippringseffekt” införs ett värdekedjetak.

Företag med färre än 1 000 anställda (så kallade skyddade företag) får nu en lagstadgad rätt att vägra lämna mer information än vad som ryms inom EU:s frivilliga standarder. Dessutom föreslås det att avtalsvillkor som tvingar fram mer information ska anses ogiltiga.

Företagshemligheter stannar i huset

Det har funnits en oro för att hållbarhetskraven tvingar företag att avslöja känslig information. De nya förslagen tydliggör att man kan utelämna uppgifter som utgör företagshemligheter eller som rör nationell säkerhet och dataskydd. Om man väljer att dölja information måste man dock ange detta i rapporten och motivera det årligen.

Vad händer nu?

Lagändringarna föreslås träda i kraft den 1 januari 2027. Men för företag som redan rapporterar idag är tanken att de nya, lättare reglerna ska kunna börja tillämpas för räkenskapsår som startar redan 1 januari 2026.

Även om de lagstadgade kraven minskar, poängterar utredningen att många företag sannolikt kommer att fortsätta rapportera frivilligt. Skillnaden är att de nu får göra det på sina egna villkor och i en skala som passar deras verksamhet.

Många företag använder redan Hållbarhetsdeklaration för att systematiskt redovisa sitt hållbarhetsarbete. Om en ackrediterad tredjepartsorganisation genomför verifieringen har de genomgått en särskild granskning. I Sverige är det SWEDAC som ackrediterar verifieringsorgan och VERIFY Agency är världens första ackrediterade företag att verifiera organisatoriska hållbarhetskrav enligt verifieringsprogrammet SIS/TS3:2025.

Det bästa sättet att börja är att göra ett temperaturtest. Det är ett kostnadsfritt första steg mot att bli verifierad och mäter mognadsnivån i er organisations hållbarhetsarbete. Resultaten från testet kommer att ligga till grund för nästa steg där ni diskuterar ert hållbarhetsarbete med VERIFY Agency och bestämmer vägen framåt i er verifieringsprocess.

TAKE THE TEST

CertumHub emerges as a transformative digital solution in this landscape. By moving away from fragmented spreadsheets and manual tracking, this digital platform, created by Sprinta in collaboration with Verify Agency, provides an AI-powered ecosystem that streamlines the ISO 26000 verification process, ensuring sustainability claims are meticulously evidenced and verified.

Streamlining Cross-Departmental Collaboration

One of the greatest hurdles in ISO 26000 reporting is that the required data lives in silos. Sustainability is not the job of a single person; it requires input from Human Resources for labour practices, Procurement for supply chain ethics, Operations for environmental impact, Legal for governance, and many other departments, depending on the size of the organization and the scope of the Sustainability Declaration.

CertumHub serves as a centralized digital bridge, facilitating seamless data gathering and sharing across these departments. As such, it provides the undertaking with:

• Unified Data Repository: Instead of chasing colleagues via email for documents, departments can upload evidence—such as policy documents, energy invoices, or training logs—directly into a shared environment.
• Real-Time Progress Tracking: Management can monitor the status of the declaration in real-time. This visibility eliminates bottlenecks, as it becomes clear which answers have been completed and which require support.
• Version Control and Consistency: The digital nature of the tool ensures that everyone is working on the most recent version of the declaration, preventing the “data drift” that often occurs when files are shared back and forth manually.
• Time efficiency and communication assistance: The use of Certum Hub shortens the time it takes to answer the questions.  With the help of AI, it makes a text recommendation based on the provided documents that have been uploaded by the undertaking. It structures the text in a coherent way and with the support of documented evidence, avoids the risk of greenwashing.

By fostering a collaborative culture through technology, CertumHub ensures that the Sustainability Declaration is a comprehensive reflection of the entire organization’s efforts, rather than a narrow snapshot.

Empowering Auditors for Rigorous Verification

The verification of an ISO 26000 Sustainability Declaration requires a high degree of scrutiny from third-party auditors. For these professionals, CertumHub provides a structured, high-efficiency workspace that fundamentally changes the auditing experience. The following are some of the benefits this digital platform provides to the Certified Impact Auditors.

1. Accessibility and Traceability Auditors no longer need to navigate through disorganized folders or physically visit multiple sites to review paperwork. CertumHub allows auditors to access all uploaded evidence remotely. More importantly, the tool provides a clear “digital trail,” showing exactly when data was entered and by whom, which enhances the integrity of the audit.
2. AI-Powered Analysis CertumHub’s AI-native capabilities assist auditors by highlighting potential gaps or inconsistencies in the data. The platform can map organizational responses directly against the 42 specific questions and seven core subjects of the ISO 26000 standard (or the SIS/TS 2:2025 sustainability-declaration framework). This automated mapping saves hours of manual cross-referencing, allowing the auditor to focus on the quality and authenticity of the social responsibility actions.
3. Efficient Feedback Loops If an auditor identifies a deficiency, they can flag it directly within the platform. The relevant department is notified immediately, allowing for rapid corrections or the submission of additional evidence. This interactive loop accelerates the path to final verification, reducing the total time and cost of the process.

In summary, as sustainability moves from a “nice-to-have” to a regulatory and market requirement, tools like CertumHub are no longer optional. By digitizing the ISO 26000 journey, CertumHub empowers organizations to break down internal silos and provides auditors with the clarity and speed they need to confirm a company’s commitment to the planet and society. The result is a more credible, robust, and impactful Sustainability Declaration that builds lasting trust with stakeholders.

The first one is: Put € where your impacts are. This graphic expression is often an A-ha moment when working with companies on their impact management and measurement assessment, because it sets a more familiar context: Economic viability is one of the three pillars of sustainability; Without it there is no company; But that does not mean that the financial profit is the company’s sole purpose.

Here is where the second reminder comes into play: Climate change is a consequence of bad accounting. It is a consequence of several centuries of failing to recognize the true cost of doing business. Because, for too long, the negative externalities of economic development have not been accounted for.

Today, they have finally become essential to doing business. In all the world’s leading economies, different policies require information on Environmental, Social, and Governance impacts. Some, like the EU, are extending the requirement onto the entire value chain. This shows how governments are increasingly seeking to align the private sector’s contributions with national priorities and to demand accountability from stakeholders.

Companies that choose to be proactive not only identify their main impacts but also the risks those impacts expose them to. In decarbonizing their activities, they also find opportunities. By lowering the carbon intensity, which is the amount of CO2 emitted per € of their production and services, they not only contribute to achieving the decoupling between economic growth and GHG emissions. They, at the same time, future-proof their organizations by increasing energy and material efficiency. This is a win-win situation we need to see more of, because to limit global warming to close to 1.5 °C, the pace of decarbonization needs to accelerate tenfold by 2040.

A good way to move forward is to apply the Impacts, Risks, and Opportunities (IRO) assessment, which is a central part of the Corporate Sustainability Reporting Directive (CSRD). It is a very good method for getting to a win-win. And here is where the third reminder comes in play: When you dig into the IRO, you will find the ROI. The conclusions from the Impacts, Risks, and Opportunities assessment will inform the optimal Return on Investment (ROI) from the organization’s sustainability work.

Focusing on these three reminders helps companies find a balance between profit and ethics. Additionally, the third-party Sustainability Declaration verification process helps reach that balance in a structured, responsible, and accountable way.

__________________________

About the Sustainability Declaration:

• It is a sustainability report format, created in Sweden and valid throughout the European Union and globally in all countries whose accreditation bodies are signatories to the International Accreditation Forum (IAF) Multilateral Recognition Arrangement (MLA).
• The Sustainability Declaration aligns with the ISO 26000 international standard and the Sustainable Development Goals (SDGs). Additionally, it can also be used in work on sustainability reporting in accordance with Swedish law, as well as the EU´s regulation and practice for sustainability reporting, CSRD. For the same purpose, the Sustainability Declaration includes a digital version of the appendices to clarify and enable the adaptation of an organization’s sustainability work and reporting to Swedish law and European standards developed within the CSRD (ESRS/VSME).
• The Sustainability Declaration allows the ESG reporting process to be adapted to the specific characteristics of the business, sector, and company size.
• VERIFY Agency is accredited to ensure the truthfulness, transparency, and quality of a company’s sustainability work. It is the world’s first accredited company to verify organizational sustainability claims according to the verification program SIS/TS3:2025

With this step, the company has advanced in its sustainability work and proven its prominent role in the group’s three-year strategy. At the same time, the verification process has advanced the group’s preparation for compliance with the upcoming EU directives.

“With the document of the verification and the detailed final report, we have received clear feedback on our operation along the CSRD (Corporate Sustainability Reporting Directive) logic, so we can see the sub-areas where we are lagging and further development is required.”, stated Roland Szabadics, the Chief Operating Officer at SZABADICS Group. Additionally, the groups COO mentioned that “verification is only the beginning; it can provide a basis for further work, which clearly shifts the focus towards continuous internal training, increasing involvement and the formulation of actions, as this verification is repeated annually for five years, and we want to improve continuously.”

Acquiring a certificate has made the results of the company’s sustainability activities effectively tracked and accredited by a third independent party. “This increases the trust of our partners and other stakeholders about our activities and can ensure the sustainable operation and growth of our group – so we can provide a secure future for our employees,” – summarized the results. Orsolya Marics-Kovács, who is the head of the system integration of the SZABADICS Group. In addition to this, Roland Szabadics also highlighted that thanks to the process, the Group can gain a competitive advantage over those market players who do not take action in this area. At the same time, he emphasized that the self-declaration also provides a solid basis for preparing their sustainability report.

SZABADICS Group is a frontrunner who follows the motto, “The future belongs to those who see opportunities before they become obvious.” Verifying their sustainability work by VERIFY Agency is a clear sign of their frontrunning vision.

Source and read more: HERE

The most common way to structure the corporate website is to place the ‘About us’ section on the navigation menu. Instead, Sproud lets its sustainability work speak for itself and its work. Sustainability is Sproud’s ‘About us’ section. Being the first food company to be ISO 26000 verified, it spearheads social and environmental change, pushing the shift to more sustainable eating and drinking habits.

Sproud’s mission is not just about reducing greenhouse gas emissions; it’s about making a significant change. Knowing that food production contributes to over a quarter (26%) of global greenhouse gas emissions, Sproud has made it their urgent purpose to shift to a plant-based diet. This is not a choice they take lightly but consider it a necessity they are determined to address.

This Malmö based company was founded with a sustainability purpose. Although established just six years ago, in 2018, it is already present in 30 markets worldwide. They aim to make available the tastiest, healthiest, most sustainable plant-based dairy products. Therefore, promoting sustainable lifestyles and choices is at the very heart of their mission.

“We want our consumers to be able to make climate-smart decisions in-store with ease, so we are putting the carbon footprint on all of our packaging. Increasing the proportion of plant-based foods is an important contribution to meeting the World’s climate challenges”, Sprouds CEO Sara Berger comments.

In the effort and commitment to reduce its environmental impact, Sproud adopts a collaborative, partnership-based approach to sourcing, producing, and selling goods. Furthermore, the company has assessed and identified relevant Global Sustainable Development Goals (SDGs), as well as sustainable tasks aligned with the seven key underlying principles of social responsibility outlined in ISO 26000. These goals and principles have been integrated into Sproud’s sustainable business model, and a strategic sustainability program has been developed to guide the company in its daily operations and towards its greater vision of contributing to a more sustainable world.

Vati of Sweden has accompanied Sproud throughout this entire journey, and we feel very (S)proud of all their achievements. Ever since their beginnings, our CEO and founder, Eva Vati, has followed and worked closely with Sproud in developing their sustainability strategy, mapping their impacts and those stakeholders affected by them. This is how she has experienced its journey: For many years now, I have lived by the “be the change you want to see in the world” rule, and it is the same rule I can tell Sproud lives by. That same level of sustainability commitment and climate ambition is today perhaps not that common to find, but I am confident we will have many companies getting inspired by Sproud and contributing to a better world. With sustainability and equality leading the way forward, we can combat climate change. That is why it feels so rewarding to accompany Sproud on their journey.

The Sproud’s journey shows how Sustainability and Transparency go hand in hand. Overall, plant-based foods produce half of the climate impact of animal-based ones. And of all plant-based ‘milks’, Sproud has the lowest footprint. That could never have happened if this fast-growing Swedish food company hadn’t talked the talk and walked the walk. If it were not mindful of its impact. To prove it, they place focus on the choices regarding everything from the purchase of raw materials to packaging and carefully measuring their carbon footprint.

This is a company strongly committed to its mission and purpose and has used CarbonCloud to measure the climate footprint of its products. As a result, in February 2022, Sproud Vanilla became the first product to be labeled with its climate footprint directly on the packaging, soon followed by the rest of their assortment. This is why they are the sustainability front-runners we at Vati of Sweden seek to support.

With sustainability deeply rooted in its purpose, Sproud is an example of what the ‘Agenda 2030 company’ should look like. They dare to adventure beyond compliance because the World needs it and because it is where the opportunities emerge. Hence, it was no surprise that they are the first food company to get their ISO 26000 self-declaration verified by an accredited third party in 2023. Furthermore, its commitment to Sustainability and Transparency has been reaffirmed by initiating the process to become B-Corp certified and by getting Sproud’s work re-verified recently this year by Verify Agency.

Faced with the world’s climate challenges, it is often difficult to focus on one’s responsibilities, abilities, and contributions. That is why Sproud is such a good example. It is a company that wants to be involved and create change today, not tomorrow, and it does so with great tasting innovations and the goal of creating a better food system. They are serious about reversing global warming and are very good at doing something about it.

SOURCES:

• ”We believe in transparency to enable climate conscious choices” – Sproud puts actual climate footprint on all consumer packaging
• Sproud Program for Sustainability
• Livsmedel/Fokus/2022 – Intervju Sara Berger
• https://besproud.com/sustainability/

The ISO 26000 re-verification process has shown that sustainability is naturally integrated into FrontPac’s strategy. During the verification process, the company showed that its work creates the conditions for sustainable competitiveness. The process underlined that applying sustainable solutions is natural in their business. It is a natural part of their activities because they seek efficiency in production by reducing waste and energy use. At the same time, they prioritize health and safety and invest significant resources in the continuous training of all their employees.

FrontPac is ambitious in its sustainability goals and lives up to this ambition through efficiency and social responsibility in its operations. This ambition is also part of why the company primarily sees opportunities from the ongoing sustainability transition, where they expect to gain size and market share.

Learn more about FrontPac’s sustainability work from THIS LINK.

Throughout the year, Svenska Aerogel AB intensified its commitment to the Agenda 2030, emphasizing the ongoing sustainability journey. The company constantly shows respect and sensitivity to stakeholders’ interests. It, among others, includes employee well-being initiatives, staff education on sustainability, and setting specific goals to reduce its environmental impact in 2024. In this regard, their main priorities are reducing the carbon footprint throughout the Life Cycle Assessment (LCA), specifically focusing on raw materials, decreasing water consumption per produced ton product, and reducing energy usage per produced ton product. At the same time, the business has shown clear management and division of responsibilities. A high degree of transparency prevails, and ethical behavior is evident throughout the organization.

Svenska Aerogel AB manufactures and commercializes the mesoporous material Quartzene. Their business concept is to meet the market’s need for new materials in their main segments: Building and construction, Process Industry, and Transport. Throughout the auditing process, Verify Agency has verified all levels of activities that the organization states in the self-declaration and concluded that Svenska Aerogel AB fulfills the requirements to have its ISO 260000 self-declaration re-verified.

VERIFY Agency is accredited by SWEDAC and is the first in the world to offer verifications of company claims. Examples of claims can be self-declarations and various types of ESG reports.

Hållbarhet är en integrerad del av Krinovas verksamhet. Krinova är nu också verifierad enligt ISO 26000, vilket visar på organisationens samhällsansvar för att maximera bidraget till hållbar utveckling. ISO 26000 är en internationell hållbarhetsstandard som fokuserar på organisationers samhällsansvar; social-, miljömässig och ekonomisk hållbarhet.  

Med basen i det lokala näringslivet har Krinova Incubator & Science Park ett uppdrag att öka attraktionskraften och tillväxten för Kristianstad och nordöstra Skåne. Parallellt har Krinova utvecklat en unik regional och nationell position inom livsmedelsområdet och har ett uppdrag som omfattar utveckling av livsmedelsområdet i hela Skåne och även nationellt.

– Vi är stolta över verifieringen och ser detta som en naturlig och viktig del i vårt hållbarhetsarbete. Hållbarhet är en naturlig del av Krinovas verksamhet och är kopplad till alla de insatser som Krinova gör för företag, organisationer och samhälle. Verifieringen är ett sätt att arbeta systematiserat och strukturerat med ständiga förbättringar som kan följas upp, säger Christian Nyhlén, VD för Krinova Incubator & Science Park.

Då ISO26000 inte är en kravstandard utan en guidande standard så innebär det att företag inte kan certifiera sig mot standarden. I stället kan man verifiera egendeklarationen som är kopplad till standarden, i vilken även de globala hållbarhetsmålen ingår.

– En verifiering fokuserar på att bekräfta påståenden, t ex hållbarhetsrapporter och egendeklarationer. Fördelen med en verifiering, till skillnad från en certifiering, är att företaget kan belysa sina unika styrkor och hållbarhetsarbete, i stället för att enbart fokusera på överrensstämmelser med standarder, förklarar Eva Vati, VD och beslutsfattare på VERIFY Agency som utfärdat verifieringen, och Eva tillägger;

– Genom att bli verifierade kan verksamheters hållbarhetsarbete redovisas på ett mer transparent och tillförlitligt sätt och man undviker grönmålning. Detta kommer bli allt viktigare för företag i takt med en alltmer reglerad marknad, såsom exempelvis EU:s nya hållbarhetsdirektiv ”Corporate Sustainability Reporting Directive (CSRD)”.