natgillin/translations-raw huggingface dataset:
OR'et anbefalede imidlertid centralregeringen at inkludere vigtige SDG-temaer i sit årsregnskab109 o Det polske OR anerkendte, at den frivillige nationale gennemgang var blevet gennemført effektivt, men anbefalede en regelmæssig undersøgelse af fremskridtene110. 
However, it recommended the central government should include important SDG themes in its annual financial report109. o The Polish SAI, while acknowledging that the voluntary national review had been effectively prepared, recommended that progress should be reviewed on a regular basis110.
Udfordringer for bæredygtighedsrapporteringen i EU's institutioner og agenturer 73 EU har forpligtet sig til at gennemføre 2030-dagsordenens mål om bæredygtig udvikling. 
Challenges for sustainability reporting in EU institutions and agencies 73 The EU has committed itself to the implementation of the Agenda 2030 Sustainable Development Goals.
Vores gennemgang har vist, at Kommissionen og andre EU-institutioner og - agenturer arbejder med nogle af de elementer, der er nødvendige for en meningsfuld bæredygtighedsrapportering. 
Our review has shown that the Commission and other EU institutions and agencies are working on some elements necessary for meaningful sustainability reporting.
Samlet set er de nødvendige forudsætninger for bæredygtighedsrapporteringen imidlertid endnu ikke på plads. 
Overall, however, the necessary pre-requisites for sustainability reporting are largely not yet in place.
Én EU-institution og ét agentur offentliggør bæredygtighedsrapporter og arbejder med den underliggende strategi, der er nødvendig for en sådan rapporteringsproces. 
One EU institution and one agency publish sustainability reports and engage in the underlying strategy necessary for such a reporting process.
Andre offentliggør eller indsamler relevante oplysninger. 
Others publish or collect relevant information.
Vi har også fremhævet nogle praksis i den private sektor og den offentlige sektor i medlemsstaterne, der kan tjene som eksempler. 
We have also highlighted practices in the private sector and in the public sector in Member States, which could serve as examples.
På den baggrund har vi identificeret en række udfordringer: Udfordring 1: Udvikling af en EU-strategi for perioden efter 2020, der omfatter SDG'erne og bæredygtighed 74 Trods forskellige opfordringer fra EU-lovgiverne og fra interessenter er der ikke udarbejdet nogen langsigtet EU-strategi for bæredygtig udvikling frem til 2030, som identificerer potentielle mål og målsætninger, som der kan rapporteres om i Kommissionens performanceramme (punkt 30-35). 
We identified a number of challenges. Challenge 1: Developing an EU strategy post-2020 that covers the SDGs and sustainability 74 Despite various calls from the co-legislators and stakeholders, there is no long-term EU strategy on sustainable development up to 2030, identifying potential objectives, and targets to report upon in the Commission’s performance framework (paragraphs 30 to 35).
En sådan strategi skulle fastlægge, hvilke SDG'er der er relevante for EU. 
Such a strategy would determine which SDGs would be relevant for the EU.
Kommissionen har som input til den næste Kommission udarbejdet et "oplæg", der beskriver tre scenarier for et fremtidigt bæredygtigt Europa. 
The Commission has produced a “reflection paper” as input for the next Commission which points out three scenarios for a future sustainable Europe.
Oplægget fremhæver nogle områder, hvor Kommissionen selv mener, at den bør gøre mere. 
The reflection paper highlights some areas where, according to the Commission, it should do more.
Det indeholder imidlertid ikke en mangelanalyse, som angiver, hvad mere der skal gøres med hensyn til EU's budget, politik og/eller lovgivning for at opfylde SDG'erne (punkt 36-38). 
However, it does not include a gap analysis identifying what more needs to be done to achieve the SDGs in terms of budget, EU policy and/or legislation (paragraphs 36 to 38).
Udfordring 2: Integrering af bæredygtighed og SDG'erne i EU's budget og performanceramme 75 Denne gennemgang har vist, at bæredygtighedsrapportering er en proces og indebærer mere end blot at offentliggøre en rapport. 
Challenge 2: Integrating sustainability and SDGs into the EU budget and the performance framework 75 This review has highlighted that sustainability reporting is a process and involves more than just publishing a report.
Kommissionen rapporterer ikke om EU-budgettets eller EU-politikkernes bidrag til at opfylde SDG'erne. 
The Commission does not report on the contribution of the EU budget or EU policy to achieving the SDGs.
Kommissionens oplæg beskriver, hvordan udvalgte kommissionspolitikker relaterer til SDG'erne. 
The Commission’s reflection paper describes how selected Commission policies are related to the SDGs.
Kommissionen er begyndt at henvise til SDG'erne i sine programerklæringer, men der foretages ingen overvågning af eller rapportering om, hvordan EU's politikker og budget bidrager til at gennemføre en bæredygtig udvikling og opfylde SDG'erne 38 (punkt 38-42). 
While the Commission has started to refer to SDGs in programme statements, there is no monitoring or reporting of how the EU ́s policies and budget contribute to implementing sustainable development and achieving the SDGs (paragraphs 38 to 42).
Siden 2017 har Eurostat udsendt en årlig SDG-overvågningsrapport, som giver en statistisk gennemgang af tendenserne vedrørende SDG'erne i EU. 
Since 2017, Eurostat produces regular annual monitoring of the SDGs, which provides a statistical presentation of trends relating to the SDGs in the EU.
76 Kommissionen har omfattende erfaringer med performancerapportering, og dens resultatbudgetteringssystem scorer betydeligt højere end systemerne i samtlige OECD-lande111. 
76 The Commission has extensive experience with performance reporting, and its performance budgeting system scores considerably higher than all other OECD countries111.
Ikke desto mindre vil det være en udfordring at integrere bæredygtighedsrapportering i denne performancerapportering. 
Integrating sustainability reporting into this performance reporting will nevertheless be a challenge.
Det kunne imidlertid være en anledning for Kommissionen til at strømline sine performanceindikatorer og sikre bedre overensstemmelse mellem de specifikke program-og politikmål og de generelle mål på højt niveau, sådan som vi anbefalede i vores årsberetning for 2017112. 
However, it could help the Commission to streamline performance indicators and to better align specific programme and policy objectives with high-level general objectives, in line with our 2017 annual report recommendations112.
77 Som vi tidligere har vist, er det ikke let at integrere tværgående politikker i budgettet. 
77 Mainstreaming crosscutting policies into the budget is not easy, as we have previously shown.
Effektiv integrering og prioritering kunne imidlertid betyde, at EU-midler blev brugt på de områder, der har det største behov eller giver størst EU-merværdi (punkt 39-43). 
Efficient mainstreaming and prioritisation could mean directing EU funds to those areas with the greatest need or EU added value (paragraphs 39 to 43).
78 Kommissionen er ved at tilpasse sit performancerapporteringssystem på området foranstaltninger udadtil (punkt 52) med henblik på at måle og rapportere om EU's bidrag til gennemførelsen af SDG'erne på dette politikområde. 
78 The Commission is adapting its performance reporting system in the area of external action (paragraph 52) to measure and report upon the EU’s contribution to the implementation of the SDGs in this policy area.
Dette svarer til situationen i en række lande, hvor det er området udviklingsbistand - som tidligere arbejdede med årtusindudviklingsmålene - der fører an (punkt 52). 
This mirrors the situation in some countries where the development aid area – an area which previously had to deal with the Millennium Development Goals – is leading (paragraph 52).
79 En af udfordringerne for den fremtidige rapportering vil være, hvordan oplysninger skal tages i betragtning i forbindelse med beslutningstagning. 
79 One challenge for future reporting will be on how the information provided is taken into account in decision making.
Trods EU's yderst avancerede resultatbudgetteringsramme er der allerede nu muligheder for videreudvikling med hensyn til anvendelsen af oplysninger (punkt 48). 
Despite the highly advanced nature of the EU performance budgeting framework, already at present there is room for development on how information is used (paragraph 48 ).
Udfordring 3: Udvikling af bæredygtighedsrapporteringen i EU's institutioner og agenturer 80 Vi fandt to eksempler på bæredygtighedsrapportering i EU's institutioner og agenturer: hos EIB og EUIPO. 
Challenge 3: Developing sustainability reporting in EU institutions and agencies 80 We found two examples of sustainability reporting among EU Institutions and agencies: the EIB and EUIPO.
Her så vi eksempler på integrering af bæredygtighedsrapportering i forretningsprocesserne. 
These provide examples of mainstreaming sustainability reporting throughout their business processes.
EIB og EUIPO har udviklet disse praksis, selv om de ikke er retligt forpligtede til at udarbejde bæredygtighedsrapporter, og selv om der ikke foreligger vejledning eller systematiske retningslinjer på EU-niveau (punkt 57 og tekstboks 7). 
The EIB and EUIPO have developed these practices despite not being under any legal obligation to produce sustainability reports, and without any guidance or systematic direction at EU level (paragraph 57 and Box 7).
81 Vores undersøgelse indikerer, at EU's institutioner og agenturer kan se de potentielle fordele ved bæredygtighedsrapportering. 
81 Our survey suggests that EU Institutions and agencies can see the potential benefits of sustainability reporting.
Navnlig kan de se rapporteringens potentiale til at øge deres troværdighed og gennemsigtighed. 
Most notably, they see its potential to increase their credibility and transparency.
konstaterede også, at de andre EU-institutioner og -agenturer ganske vist ikke offentliggør bæredygtighedsrapporter, men at de dog indsamler og somme tider offentliggør oplysninger om bæredygtighed, om end på en fragmentarisk måde og uden at dække alle bæredygtighedsaspekter. 
We also found that, while other EU institutions and agencies do not publish sustainability reports, they do collect and publish some information related to sustainability, albeit in a piece-meal manner and without covering all material aspects.
De oplysninger, som de indsamler og offentliggør, vedrører hovedsagelig, hvordan organisationens drift påvirker bæredygtigheden (f.eks. deres interne papir-eller vandforbrug), snarere end hvordan der tages hensyn til bæredygtighed i deres overordnede forretningsprocesser (punkt 60-66). 
The information they collect and publish mainly relates to how the running of the organisations affects sustainability (such as their use of 38 39 paper or water) rather than how they take into account of sustainability in their overall business processes (paragraphs 60 to 66 ).
Udfordring 4: Styrkelse af bæredygtighedsrapporteringens troværdighed gennem revision 82 I den private sektor gøres bæredygtighedsrapporter i stigende grad til genstand for begrænset ekstern revision, men der findes endnu ingen alment accepterede revisions-eller erklæringsstandarder vedrørende bæredygtighedsrapporter. 
Challenge 4: Increasing the credibility of sustainability reporting through audit 82 In the private sector, sustainability reports are increasingly subject to limited external audit or review, but there is not yet any generally accepted audit or assurance standard for sustainability reports.
OR'ernes erfaringer med forvaltningsrevision kan være nyttige, når det drejer sig om revision af bæredygtighedsrapportering. 
SAIs experience in performance audit may be useful when it comes to auditing sustainability reporting.
Når flere offentlige institutioner begynder at offentliggøre bæredygtighedsrapporter, vil OR'erne skulle overveje, i hvilket omfang de kan give sikkerhed med hensyn til sådanne rapporter. 
Once more public institutions start publishing sustainability reports, SAIs will need to consider to what extent they can provide assurance on such reports.
En af de centrale udfordringer vil være at tage hensyn til, at miljømæssig, social og økonomisk bæredygtighed er komplekse og langsigtede spørgsmål. 
One of the key challenges will be taking account of the long-term nature and complexity of environmental, social and economic sustainability.
I den forbindelse kan OR'erne blive nødt til at udvikle nye kapaciteter eller tilgange inden for revisionserhvervet (punkt 67-72). 40 
This might require SAIs to develop new capabilities or approaches within the auditing profession (paragraphs 67 to 72).
Bilag Bilag I - Tilgang og metode Vi gennemførte interview med følgende personer og enheder: 41 Europa-Kommissionen Rådet for Den Europæiske Union Andre EU-institutioner og -organer Internationale institutioner, sammenslutninger, revisionsfirmaer Kommissærer: Første næstformand Franz Timmermans, næstformand Jyrki Katainen, kommissær Günther Oettinger og disses kabinetter Gruppen vedrørende 2030-Dagsordenen for Bæredygtig Udvikling Den Europæiske Investeringsbank: Corporate Social Responsibility Division Accountancy Europe Kommissionens Generalsekretariat Den Europæiske Unions Kontor for Intellektuel Ejendomsret: Koordineringsafdelingen for intern kontrol KPMG, PWC, E&Y, Deloitte Generaldirektøren for Den Interne Revisionstjeneste Kontakt til Europa-Parlamentets Generaldirektorat for Unionens Interne Politikker Canadas OR Lederen af Det Europæiske Center for Politisk Strategi OECD: Budgeting and Public Expenditures Division, Policy Coherence for Development Unit Generaldirektorater i Europa-Kommissionen: GD for Budget, Eurostat, GD for Menneskelige Ressourcer og Sikkerhed, GD for Finansiel Stabilitet, Finansielle Tjenesteydelser og Kapitalmarkedsunionen, Det Europæiske Center for Politisk Strategi 
Annexes Annex I — Approach and Methodology We had interviews with the following persons and entities: 40 European Commission Council of the European Union Other EU institutions and bodies International institutions, associations, audit companies Commissioners : First Vice-President Franz Timmermans, Vice-President Jyrki Katainen, Commissioner Günther Oettinger and their Cabinets Working Party on the 2030 Agenda for Sustainable Development Agenda 2030 European Investment Bank: Corporate Social Responsibility Division Accountancy Europe Secretary General of the Commission European Intellectual Property Office: Internal Control Coordination KPMG, PWC, E&Y, Deloitte Director-General of Internal Audit Service Contact with the European Parliament Directorate-General for Internal Policies of the Union SAI Canada Head of European Political Strategy Centre OECD: Budgeting and Public Expenditures Division, Policy Coherence for Development Unit Directorate-Generals of the European Commission (DGs): Budget, Eurostat, Human Resources and Security Directorate-General for Financial Stability, Financial Services and Capital Markets Union, European Political Strategy Centre,
Spørgeundersøgelse: Vi sendte et kort spørgeskema til Kommissionen, Rådet, Europa-Parlamentet, EU-Domstolen, Den Europæiske Revisionsret, Den Europæiske Ombudsmand, Det Europæiske Økonomiske og Sociale Udvalg, Det Europæiske Regionsudvalg, Den Europæiske Centralbank og Den Europæiske Investeringsbank, Tjenesten for EU's Optræden Udadtil og Den Europæiske Tilsynsførende for Databeskyttelse samt alle 41 EU-agenturer (forvaltningsorganer, decentraliserede agenturer og andre organer). 
Survey: We sent a short questionnaire to the Commission, Council, European Parliament, European Court of Justice, European Court of Auditors, Ombudsman, European Economic and Social Committee, European Committee of the Regions, European Central Bank and European Investment Bank, European External Action Service and European Data Protection Service, and to all 41 EU agencies (executive, decentralised and other bodies).
Svarprocenten var 100 %. 
The response rate was 100 %.
I den analyse af svarene, der vises i graferne, giver de viste procenter ikke altid 100 % tilsammen, hvilket skyldes, at tallene er afrundet, eller at respondenterne kunne give mere end ét svar. 
In the analysis of replies presented in graphs, not all answers add up to 100 %, due to rounding or because respondents were able to provide multiple answers to a question.
Dokumentgennemgang: Vi gennemgik og analyserede relevante dokumenter såsom årlige aktivitetsrapporter fra alle Kommissionens GD'er, beslutninger fra Europa-Parlamentet, konklusioner fra Rådet, resolutioner fra FN, revisionsberetninger fra OR'er, dokumenter fra EU-agenturernes Performance Development Network og forskellige akademiske undersøgelser og dokumenter om bæredygtighedsrapportering og SDG'erne. 
Documentary review: We reviewed and analysed relevant documents such as annual activity reports of all Commission DGs, European Parliament resolutions, Council conclusions, United Nations resolutions, SAI audit reports, documents from the Performance Development Network of EU Agencies and various academic studies and briefs on sustainability reporting and SDGs.
Akronymer og forkortelser EIB: Den Europæiske Investeringsbank EMAS: Ordning for miljøledelse og miljørevision EUIPO: Den Europæiske Unions Kontor for Intellektuel Ejendomsret FFR: Flerårig finansiel ramme GRI: Global Reporting Initiative INTOSAI WGEA: Arbejdsgruppen om miljørevision under Den Internationale Organisation af Øverste Revisionsmyndigheder ISO: Den internationale Standardiseringsorganisation IAASB: International Auditing and Assurance Standards Board Mt: Millioner ton OR: Overordnet revisionsorgan SDG: Mål for bæredygtig udvikling 44 
Acronyms and abbreviations EER: Extended External Reporting EIB: European Investment Bank EMAS: Eco-Management and Audit Scheme EUIPO: European Intellectual Property Office GRI: Global Reporting Initiative IAASB: International Auditing and Assurance Standards Board IIRC: International Integrated Reporting Council INTOSAI WGEA: International Organisation of Supreme Audit Institutions Working Group on Environmental Accounting ISO: International Organization for Standardization MFF: Multiannual Financial Framework Mt: Millions of tonnes SAI: Supreme Audit Institution SASB: Sustainability Accounting Standards Board SDGs: Sustainable Development Goals 43
Glossar Decentralt agentur: Udarbejder og gennemfører EU-politikker. 
Glossary Decentralised Agency: Prepares and implements EU policies.
Har sit eget budget og er oprettet for en ubestemt periode. 
It has its own budget and is set up for an indefinite period.
EMAS: Miljøstyringssystem defineret i en forordning fra Europa-Parlamentet og Rådet. 
EMAS: Environmental management system fixed in a Regulation of the European Parliament and the Council.
Organisationer skal certificeres af en uvildig ekstern verifikator. 
Organisations need certification by an independent external verifier.
Forvaltningsorgan: Enhed med ansvar for forvaltningsopgaver og operationelle opgaver i forbindelse med EU-programmer. 
Executive Agency: Entity charged with executive and operational tasks relating to EU programmes.
Organets budget kommer fra Kommissionen. 
The budget it implements stems from the Commission.
Organet er oprettet for en bestemt periode. 
It is set up for a fixed period of time.
Multistakeholderplatform: En platform, der skal støtte og rådgive Europa-Kommissionen med hensyn til opfyldelsen af SDG'erne på EU-niveau. 
Multi-Stakeholder Platform: A platform to support and advise the European Commission on the implementation of the SDGs at EU level.
Den består af 30 højtstående repræsentanter for den offentlige sektor, civilsamfundet og den private sektor. 
It consists of 30 High-level representatives of the public sector, civil society and the private sector.
Den blev etableret i maj 2017. 
It was established in May 2017.
Slutnoter 1 Brundtland, G.H., Rapport fra Verdenskommissionen om Miljø og Udvikling: Vores fælles fremtid, 1987 2 Sachs, J. D., The age of sustainable development, Columbia University Press, New York, (2015). 
44 Brundtland, G. H., Report of the World Commission on Environment and Development: Our 1 Common Future, 1987.
3 Emas, R., The Concept of Sustainable Development: Definition and Defining Principles, Brief for GSDR 2015. 
Emas, R., The Concept of Sustainable Development: Definition and Defining Principles, Brief 3 for GSDR 2015.
4 Schwab, A.K., Sandler, D., Brower D.J., Hazard Mitigation and Preparedness: An Introductory Text for Emergency Management and Planning Professionals, Second Edition, 2016. 
4 5 6 Schwab, A. K., Sandler, D., Brower D. J., Hazard Mitigation and Preparedness: An Introductory Text for Emergency Management and Planning Professionals, Second Edition, 2016.
Ifølge Business & Sustainable Development Commission kan opfyldelse af SDG'erne åbne markedsmuligheder for ca. 12 billioner USD i fire økonomiske systemer - fødevarer og landbrug, byer, energi og materialer samt sundhed og trivsel - og skabe 380 millioner nye job, jf. rapporten "Better World, Better Business", http://report.businesscommission.org/report, 2017. 
The Business & Sustainable Development Commission found that Achieving the SDGS could open up an estimated US$12 trillion in market opportunities in four economic systems: food and agriculture, cities, energy and materials, and health and well-being; and create 380 million new jobs; see their report “Better World, Better Business”, http://report.businesscommission.org/report, 2017.
5 Det Europæiske Center for Politisk Strategi, Europe's Sustainability Puzzle, 2019, s. 
European Political Strategy Centre, Europe’s Sustainability Puzzle, 2019, p.
Ifølge FN's Klimapanel (IPCC) er mennesker, der er socialt, økonomisk, kulturelt, politisk, institutionelt eller på anden måde marginaliseret, særligt sårbare over for klimaændringer og også over for nogle tilpasnings-og afbødningsreaktioner. 
“People who are socially, economically, culturally, politically, institutionally, or otherwise marginalized are especially vulnerable to climate change and also to some adaptation and mitigation responses”.
Assessment Report 5 - Climate Change: Impacts, Adaptation, and Vulnerability, Summary for Policy Makers, 2014, s. 
AR5 Climate Change: Impacts, Adaptation, and Vulnerability, Summary for Policy Makers, 2014, p.
8 Europa-Kommissionen, JRC Technical Report, Interlinkages and policy coherence for the Sustainable Development Goals implementation, 2019, s. 
European Commission, JRC Technical Report, Interlinkages and policy coherence for the Sustainable Development Goals implementation, 2019, p.
47 http://publications.jrc.ec.europa.eu/repository/bitstream/JRC115163/sdg_interlink ages_jrc115163_final_on_line.pdf. 
4: http://publications.jrc.ec.europa.eu/repository/bitstream/JRC115163/sdg_interlinkages_jrc 115163_final_on_line.pdf.
9 Medlemsstaterne har forpligtet sig til 2030-dagsordenen ved at vedtage FN-resolutionen. 
8 Member States have committed themselves to the Agenda 2030 by adopting the respective 9 UN resolution.
10 Global Reporting Initiatives database med bæredygtighedsrapporter indeholder omkring 32 000 rapporter udarbejdet i henhold til GRI-standarden og over 50 000 rapporter i alt. http://database.globalreporting.org/. (april 2019). 
46 10 The Global Reporting Initiative’s (GRI) database on sustainability reports listed around 32.000 reports produced according to the GRI standard and more than 50 000 reports in total. http://database.globalreporting.org/.
G&A Flash Report, 85 % of S&P 500 Index® Companies Publish Sustainability Reports in 2017, 2018: https://www.ga-institute.com/press-releases/article/flash-report-85-of-sp-500-indexR-companies-publish-sustainability-reports-in-2017.html. "What can we learn from corporate sustainability reporting? 
(April 2019); G&A Flash Report, 85 % of S&P 500 Index® Companies Publish Sustainability Reports in 2017, 2018: https://www.ga-institute.com/press-releases/article/flash-report-85-of-sp-500-indexR-companies-publish-sustainability-reports-in-2017.html; „What can we learn from corporate sustainability reporting?