natgillin/translations-raw huggingface dataset:
I vores rsberetning for 2016 anbefalede vi, at Kommissionen tager hensyn til vžksten i uindfriede forpligtelser i sine overslag over betalingsbevillinger for den nžste FFR med henblik p at bist med at sikre en bestemt balance mellem forpligtelsesbevillinger og betalingsbevillinger83. 
In our annual report for 2016 we recommend that the Commission take into account the growth in outstanding commitments in its forecast of payment appropriations for the next MFF in order to help ensure an orderly balance between commitment and payment appropriations 83.
I vores rsberetning for 2017 anbefalede vi, at Kommissionen i lyset af det store omfang af uindfriede forpligtelser under den nuvžrende og den foregende FFR opfordrer Europa-79 I 2014 blev margenen til uforudsete udgifter faktisk brugt som en nżdforanstaltning til at fremrykke betalingsbevillinger til džkning af rets behov. 
In our annual report for 2017 we recommend that the Commission invite the European Parliament and Council, in the context of the debate on the MFF post-2020, to provide for mechanisms to better manage the risk of payment backlogs, given the high level of outstanding commitments in the current and previous MFFs84. 79 In 2014, in fact, the contingency margin for payments was used as an emergency measure to bring forward payment appropriations to cover the needs of the year.
80 Jf. vores rsberetning for 2016, punkt 2.36 og 2.37. 
80 See our annual report for 2016, paragraphs 2.36 and 2.37.
81 COM(2018) 687 - Langsigtet prognose for fremtidige ind-og udgende pengestrżmme i EU-budgettet (2019-2023). 
81 COM(2018) 687 - Long-term forecast of future inflows and outflows of the EU budget (2019-2023).
82 Rdets afgżrelse 2014/335/EU, Euratom af 26. maj 2014. 
82 Council Decision 2014/335/EU, Euratom of 26 May 2014.
83 Jf. punkt 2.48, anbefaling 1, i vores rsberetning for 2016. 
83 See paragraph 2.48, recommendation 1 of our annual report for 2016.
Żget eksponering af EU-budgettet 101 EU har foruden uindfriede forpligtelser en ržkke betydelige langfristede forpligtelser, garantier og retlige forpligtelser85. 
Increased exposure of the EU budget 101 In addition to outstanding commitments, the EU has a number of significant long-term liabilities, guarantees and legal obligations 85.
De vedrżrer bl.a. personalepensioner, garantier for ln og finansielle instrumenter. 
These include staff pensions, guarantees for loans and financial instruments.
Hvordan kan UF'erne reduceres? 
How can the RAL be reduced?
102 For at forhindre en mangel p betalingsbevillinger mod slutningen af den aktuelle FFR og et unormalt skift i UF'er fra det ene r til det andet blev Europa-Parlamentet, Rdet og Kommissionen enige om86: o at UF-niveauet skal overvges nżje o at frigżrelsesreglerne skal anvendes stringent, navnlig reglerne for automatiske frigżrelser o at de vil analysere og drżfte Kommissionens overslag med hensyn til stżrrelsen af de nżdvendige betalingsbevillinger for at sikre, at EU kan opfylde sine finansielle forpligtelser i perioden 2014-2020. 
102 In order to prevent a shortage of payment appropriations towards the end of the current MFF and the abnormal shift of RAL from one year to another, the European Parliament, the Council and the Commission agreed86: o to monitor closely the level of RAL; o that the decommitment rules shall be applied strictly, in particular the rules for automatic decommitments; o analyse and discuss the Commissionуs estimates as to the required level of payment, to ensure that the EU can fulfil its financial obligations in the period 2014-2020.
103 UF-niveauet kan pr. definition reduceres p tre mder: o o o 84 85 86 ved at forhżje betalingsbevillingerne, nr de er utilstržkkelige ved at frigżre midler ved at reducere forpligtelsesbevillingerne i fremtidige budgetter, s der er tilstržkkelige betalingsbevillinger til at betale de uindfriede forpligtelser87. 
103 By definition, the level of RAL can be decreased in three ways by: o increasing the level of payment appropriations when insufficient; o decommitting funds; or o reducing the level of commitment appropriations in future budgets, thus leaving sufficient payment appropriations to pay outstanding commitments 87.
Finansforordningen vedrżrende Unionens almindelige budget - juli 2018, bilag - Interinstitutionelt samarbejde under budgetproceduren. 
86 Financial Regulation applicable to the general budget of the Union п July 2018, Annex - Interinstitutional cooperation during the budgetary procedure.
Jf. punkt 2.36 i vores rsberetning for 2016. 87 
87 See paragraph 2.36 of our annual report for 2016.
Frigżrelserne var lave i de tidligere r, men de repržsenterer ikke desto mindre uudnyttede budgetmidler, som ikke lžngere kan bidrage til at opfylde de politiske ml. 
41 represent unutilised budgetary resources that can no longer contribute to the policy objectives.
105 UF'erne fra perioden 2014-2020 forventes at falde fra 2020 til 2025, s kun et ubetydeligt belżb bliver tilbage. 
105 The RAL from the 2014-2020 period is expected to decline from 2020 until 2025, when what remains will normally be insignificant.
Den stżrste udfordring bliver at sikre, at der ikke ophobes endnu hżjere UF'er i den nye periode. 
The main challenge will be to ensure that an even higher RAL does not start to build in the new period.
Nogle af de foranstaltninger, som Kommissionen indfżrte med henblik p den aktuelle FFR (f.eks. rlig regnskabsafslutning) eller har foreslet med henblik p den nžste FFR (žndring af frigżrelsesreglen fra "n+3" til "n+2", lavere forfinansiering, bevarelse af de aktuelle forvaltnings-og kontrolsystemer (f.eks. ved bibeholdelse af de udpegede myndigheder i medlemsstaterne), stżrre fleksibilitet med hensyn til at overfżre midler inden for og mellem programmer)88, kan mske delvis adressere denne udfordring. 
Some of the measures the Commission introduced for the current MFF (such as the annual clearance of accounts) or proposed for the next MFF (change from рn+3с to рn+2с decommitment rule, lower pre-financing, maintaining similar management and control arrangements (such as the roll-over of the designated authorities in the Member States), greater flexibility in transferring funds within and between programmes)88 may partially address this challenge.
106 Fżlgende foranstaltninger kan ogs bidrage til at forhindre en ophobning af UF'er under den nžste FFR: o o o o 88 89 rettidig vedtagelse af FFR for 2021-2027 og de tilhżrende flerrige programmer forenkling af reglerne for anvendelsen af budgettet89 solide prognoser vedrżrende betalingsbehov sikring af en passende balance mellem bevillinger til forpligtelser og betalinger. 
106 The following measures would also help avoiding the build-up of the RAL under the next MFF: o timely adoption of the 2021-2027 MFF and its associated multiannual prog ra mme s ; o simplification of the rules for spending the budget89; o sound forecasting of payment needs; o ensuring an appropriate balance between appropriations for commitments and payments .
Forslag til Europa-Parlamentets og Rdets forordning om fžlles bestemmelser for Den Europžiske Fond for Regionaludvikling, Den Europžiske Socialfond Plus, Samhżrighedsfonden og Den Europžiske Hav-og Fiskerifond og om finansielle regler for nžvnte fonde og for Asyl-og Migrationsfonden, Fonden for Intern Sikkerhed og instrumentet for gržnseforvaltning og visa, COM(2018) 375. 
42 88 Proposal for a Regulation of the European Parliament and the Council laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, and the European Maritime and Fisheries Fund and financial rules for those and for the Asylum and Migration Fund, the Internal Security Fund and the Border Management and Visa Instrument, COM(2018)375.
Jf. vores briefingpapirer: "Forenkling af gennemfżrelsen af samhżrighedspolitikken efter 2020", maj 2018, "Et bidrag til forenkling af EU's forskningsprogram efter Horisont 2020", marts 2018, og "Den fžlles landbrugspolitiks fremtid", marts 2018. 42 
89 Seeourbriefingpapers:рSimplificationinpost-2020deliveryofCohesionPolicyспMay 2018; рA contribution to simplification of EU research programme beyond Horizon 2020с п March 2018; рFuture of CAPс п March 2018.
Note2: DesamledeUF-belżbomfatterikkeandreinstitutionersUF'er. 
Note 2: The total amounts of RAL do not includethe RAL for other institutions.
Kilde: Revisionsretten, baseret p oplysninger fra Kommissionens datawarehouse. 
Source: ECA, based on information from the Commissionуs data warehouse.
Kilde: Revisionsretten, baseret p Kommissionens rapport "Analysis of the budgetary implementation of the European structural and investment funds in 2017". 
Source: ECA, based on the Commission report рAnalysis of the budgetary implementation of the ESI funds in 2017с.
Holdet bag Revisionsrettens kortfattede sagsgennemgang "Uindfriede forpligtelser i EU-budgettet - en nžrmere undersżgelse" er vedtaget af Afdeling V - Finansiering og forvaltning af EU, der ledes af Lazaros S. Lazarou, medlem af Revisionsretten. 
ECA team This ECAуs Rapid Case Review рOutstanding commitments in the EU budget п A closer lookс was adopted by Chamber V Financing and administration of the EU, headed by ECA Member Lazaros S. Lazarou.
Arbejdet blev ledet af Annemie Turtelboom, medlem af Revisionsretten, med stżtte fra kabinetschef Dennis Wernerus, ledende administrator Margit Spindelegger, opgaveansvarlig Paul Sime samt Michael Tatianos og Mircea-Cristian Martinescu. 
The task was led by ECA Member Annemie Turtelboom, supported by Dennis Wernerus, Head of Private Office; Margit Spindelegger, Principal Manager; Paul Sime, Head of Task; Michael Tatianos and Mircea-Cristian Martinescu.
Thomas Everett ydede sproglig stżtte, og Manuela Magliocca og Valrie Tempez-Erasmi ydes sekretariatsstżtte. 45 
Thomas Everett provided linguistic support and Manuela Magliocca and Val▌rie Tempez-Erasmi provided secretarial assistance. 45
Efter at vžre steget nžsten uafbrudt i flere r nede EU-budgettets uindfriede forpligtelser et nyt rekordniveau p 267 milliarder euro ved udgangen af 2017. 
After years of almost uninterrupted increase, the EU budgetуs outstanding commitments reached a new high of ш267 billion by the end of 2017.
De fleste af dem udgżr en fremtidig betalingsforpligtelse for EU-budgettet. 
Most of them represent a future payment obligation of the EU budget.
I denne gennemgang giver vi indblik i, hvordan deres omfang har udviklet sig over tid, og beskriver de vigtigste faktorer bag deres stigning. 
With this review, we provide insight into how their amount has evolved over time and what are the main factors behind the upward trend.
Det er f.eks., at forpligtelsesbevillingerne er hżjere end betalingsbevillingerne, at afslutningen af n FFR overlapper med starten p en ny, og at gennemfżrelsen af EU-finansierede programmer i medlemsstaterne er langsom. 
Such factors include commitment appropriations being higher than payment appropriations, the closure of one MFF overlapping with the start of a new one and the EU financed programmes in the Member States facing slow implementation.
Vi identificerer de risici, som de uindfriede forpligtelsers store omfang indebžrer for EU-budgettet - f.eks. at de fremtidige betalingsbehov ikke kan džkkes - og anviser mulige lżsninger. 
We identify the risks posed to the EU budget by the large amount of outstanding commitments such as the impossibility to meet future payment needs, as well as possible solutions.
DEN EUROPŽISKE REVISIONSRET 12, rue Alcide De Gasperi 1615 Luxembourg LUXEMBOURG Tlf. +352 4398-1 Kontakt: eca.europa.eu/da/Pages/ContactForm.aspx Websted: eca.europa.eu Twitter: @EUAuditors Š Den Europžiske Union, 2019. Tilladelse til at anvende eller gengive fotos eller andet materiale, hvortil Den Europžiske Union ikke har ophavsretten, skal indhentes direkte hos indehaveren af ophavsretten. 
EUROPEAN COURT OF AUDITORS 12, rue Alcide De Gasperi 1615 Luxembourg LUXEMBOURG Tel. +352 4398-1 Enquiries: eca.europa.eu/en/Pages/ContactForm.aspx Website: eca.europa.eu Twitter: @EUAuditors ╘ European Union, 2019 For any use or reproduction of photos or other material that is not under the European Union copyright, permission must be sought directly from the copyright holders.
Kortfattet sagsgennemgang Bæredygtigheds-rapportering: Status i EU's institutioner og agenturer Juni 2019 DA 
Rapid case review Reporting on sustainability: A stocktake of EU Institutions and Agencies June 2019 EN
Indhold Resumé Indledning Bæredygtig udvikling og bæredygtighed Bæredygtighedsrapportering Årsager til at rapportere om bæredygtighed Punkt I-VIII 01-21 01-05 06-11 12-14 15-21 22-25 26-43 27-28 29-38 39-43 44-66 47-53 54-56 57-66 67-72 73-82 Hvad der skal med i bæredygtighedsrapporter, og hvor de skal offentliggøres Gennemgangens omfang og metode Forudsætningerne for bæredygtighedsrapportering Inddragelse af interessenter Udvikling af en strategi Integrering Bæredygtighedsrapportering i EU's institutioner og agenturer Kommissionens performancerapportering Eurostats rapport om fremskridtene hen imod SDG'erne i EU-sammenhæng Bæredygtighedsoplysninger fra EU's institutioner og agenturer Revision af bæredygtighedsoplysninger Udfordringer for bæredygtighedsrapporteringen i EU's institutioner og agenturer 2 
Contents Executive summary Introduction Sustainable development and sustainability Sustainability reporting Reasons for reporting on sustainability Paragraph I-VIII 01-21 01-05 06-11 12-14 15-21 22-25 26-43 27-28 29-38 39-43 44-66 47-53 54-56 57-66 67-72 73-82 What to include in sustainability reports and where to publish them Review scope and approach Pre-requisites for sustainability reporting Involvement of stakeholders Development of a strategy Mainstreaming Reporting on sustainability in EU institutions and agencies Performance reporting by the Commission Eurostat report on progress towards the SDGs in an EU context Sustainability information provided by EU institutions and agencies Auditing sustainability information Challenges for sustainability reporting in EU institutions and agencies 2
Bilag Bilag I - Tilgang og metode Bilag II - Oplysninger om bæredygtighed, som offentliggøres eller indsamles af EU's institutioner og agenturer Akronymer og forkortelser Glossar Slutnoter Holdet bag 3 
Annexes Annex I — Approach and Methodology Annex II — Information related to sustainability, published or collected by EU Institutions and Agencies Acronyms and abbreviations Glossary Endnotes ECA team 3
Resumé I Den Europæiske Union har forpligtet sig til at gennemføre 2030-dagsordenen for bæredygtig udvikling og dens 17 mål for bæredygtig udvikling (SDG'erne). 
Executive summary I The European Union is committed to implementing the 2030 Agenda for sustainable development and its 17 Sustainable Development Goals (SDGs).
I denne gennemgang gøres der status over SDG-og bæredygtighedsrapporteringen på EU-niveau såvel som i de enkelte EU-institutioner og -agenturer. 
This review takes stock of the status of reporting on the achievement of the SDGs and sustainability at EU level as well as reporting by individual EU institutions and agencies.
II Ved bæredygtighedsrapportering forstås, at en organisation måler, offentliggør og over for interne og eksterne interessenter står til regnskab for sin organisatoriske performance med hensyn til at opfylde målet om bæredygtig udvikling. 
II Sustainability reporting is the practice of measuring, disclosing and being accountable to internal and external stakeholders for organisational performance towards the goal of sustainable development.
Bæredygtighedsrapportering er både et ledelses-og et ansvarlighedsværktøj. 
Sustainability reporting is both a management and an accountability tool.
Organisationen rapporterer bl.a. om, hvordan den tager hensyn til bæredygtighedsspørgsmål i sine aktiviteter, og om sine miljømæssige, sociale og økonomiske virkninger. 
It involves reporting on how an organisation considers sustainability issues in its operations, and on its environmental, social and economic impacts.
III Der er ingen specifik retlig bestemmelse, der forpligter Kommissionen eller andre EU-institutioner til at udarbejde bæredygtighedsrapporter. 
III There is no specific legal obligation for the Commission or other EU institutions to produce sustainability reports.
Eftersom EU har forpligtet sig til at gennemføre SDG'erne og generelt sikre en bæredygtig udvikling, ville man imidlertid forvente, at bæredygtighedsrapportering var en integrerende del af rapporteringen om performance og resultater. 
Since the EU has committed itself to the SDGs and to achieving sustainable development in general, sustainability reporting would be expected to be an integral part of reporting on performance and results.
IV Denne gennemgang viser, at Kommissionen ikke rapporterer om EU-budgettets eller EU-politikkernes bidrag til at opfylde SDG'erne. 
IV This review shows that the Commission does not report on the contribution of the EU budget or EU policy to achieving the SDGs.
En undtagelse er området foranstaltninger udadtil, hvor Kommissionen er begyndt at tilpasse sit performancerapporteringssystem, så det omfatter SDG'erne og bæredygtighed. 
One exception is the area of external action where the Commission has started to adapt its performance reporting system in relation to SDGs and sustainability.
Kommissionen har for nylig offentliggjort et oplæg, hvor den beskriver et udvalg af sine politikker vedrørende SDG'erne. 
The Commission has recently published a reflection paper where it describes selected Commission policies related to the SDGs.
EU's statistiske kontor (Eurostat) offentliggør en samlet beskrivelse af EU's fremskridt hen imod opfyldelse af målene for bæredygtig udvikling. 
The EU’s statistical office (Eurostat) publishes an overall description of the “progress towards the SDGs in an EU context”.
I den forbindelse gøres der imidlertid ikke forsøg på at måle EU-politikkernes og EU-budgettets bidrag til at gennemføre 2030-dagsordenen. 
However, this does not attempt to measure the contribution of the EU’s policies and budget to the 2030 Agenda.
V Denne gennemgang afslører også, at de nødvendige forudsætninger for en meningsfuld bæredygtighedsrapportering stort set ikke er på plads endnu. 
V This review also reveals that the pre-requisites for meaningful sustainability reporting are largely not yet in place.
Kommissionen har offentliggjort et oplæg, som skitserer scenarier for et bæredygtigt Europa, men den har ikke på nuværende tidspunkt en EU-strategi, der omfatter SDG'erne frem mod 2030. 
The Commission has published a reflection paper outlining scenarios for a sustainable Europe, but it does not currently have an EU strategy that covers the SDGs up to 2030.
VI I denne gennemgang undersøges det også, hvad EU-institutionerne (ud over Kommissionen) og EU-agenturerne gør med hensyn til bæredygtighedsrapportering. 
VI This review also looked at what EU institutions (other than the Commission) and EU agencies do in the area of sustainability reporting.
Vi konstaterede, at kun én EU-institution, Den Europæiske Investeringsbank, og ét EU-agentur, Den Europæiske Unions Kontor for Intellektuel Ejendomsret, offentliggør en bæredygtighedsrapport. 
We found that one EU institution, the European Investment Bank, and one EU agency, the European Union Intellectual Property Office, publish a sustainability report.
De andre EU-institutioner og -agenturer indsamler oplysninger om bæredygtighed og offentliggør dem somme tider, men det gøres på en fragmentarisk og ufuldstændig måde og uden at dække alle bæredygtighedsaspekter. 
Other EU institutions and agencies collect some information related to sustainability, and sometimes publish it, but this is often piecemeal and incomplete and does not cover all aspects of 4
De pågældende oplysninger vedrører hovedsagelig, hvordan organisationernes drift påvirker deres bæredygtighed, snarere end hvordan de har taget hensyn til bæredygtighed i deres samlede strategier og aktiviteter. 
sustainability. The information mainly relates to how the running of the organisations affects sustainability rather than how they have considered sustainability in their overall strategy and operations.
VII Denne gennemgang fremhæver de fordele, som organisationer kan opnå ved at anvende bæredygtighedsrapportering, og beskriver udviklingen inden for revision af bæredygtighedsrapportering. 
VII This review highlights benefits for organisations engaging in sustainability reporting and describes developments in auditing sustainability reporting.
Den giver også eksempler på praksis i medlemsstaterne, både i den offentlige og i den private sektor. 
It also presents examples of practices in the Member States, both in the public and the private sectors.
VIII Vi identificerer fire udfordringer for bæredygtighedsrapporteringen i EU's institutioner og agenturer: o Udvikling af en EU-strategi for perioden efter 2020, der omfatter SDG'erne og bæredygtighed o Integrering af bæredygtighed og SDG'erne i EU's budget og performanceramme o Udvikling af bæredygtighedsrapporteringen i EU's institutioner og agenturer o Styrkelse af bæredygtighedsrapporteringens troværdighed gennem revision 5 
VIII We identify four challenges for sustainability reporting in EU institutions and agencies: o Developing an EU strategy post-2020 that covers the SDGs and sustainability o Integrating sustainability and SDGs into the EU budget and the performance framework o Developing sustainability reporting in EU institutions and agencies o Increasing the credibility of sustainability reporting through audit 5
Indledning Bæredygtig udvikling og bæredygtighed 01 Bæredygtig udvikling defineres normalt som en udvikling, der opfylder nutidens behov uden at bringe kommende generationers mulighed for at opfylde deres egne behov i fare1. 
Introduction Sustainable development and sustainability 01 Sustainable development is usually defined as “development that meets the needs of the present without compromising the ability of future generations to meet their own needs”1.
02 Bæredygtig udvikling forstås som en samlet tilgang, der sammenkæder tre søjler: miljømæssig, social og økonomisk bæredygtighed2. 
02 It is understood as a comprehensive approach linking the three pillars of environmental, social and economic sustainability2.
Denne sammenkædning kræver ikke nødvendigvis et valg mellem miljømæssig udvikling og økonomisk udvikling3. 
Integrating these does not necessarily mean a trade-off between the environment and economic development3.
Bæredygtig udvikling kan derimod skabe job og vækst4. 
Rather, sustainable development can create jobs and growth4.
03 Bæredygtighed får øget opmærksomhed med erkendelsen af, at klimaændringerne allerede forandrer økonomier og samfund og påvirker forskellige dele af samfundet på forskellige måder5. 
03 Sustainability is receiving increased attention with the realisation that climate change is already disrupting economies and societies affecting different parts of society in different ways5.
Dette illustrerer, at miljømæssig, social og økonomisk bæredygtighed er tæt forbundet. 
This illustrates that environmental, social and economic sustainability dimensions are closely linked.
Det Europæiske Center for Politisk Strategi - Kommissionens "tænketank" - har fremhævet manglende bevidsthed om disse forbindelser som en af de centrale risici for en bæredygtig fremtid for EU6. 
The European Political Strategy Centre – the Commissions’ “think tank” – has highlighted overlooking these connections as one of the key risks to the sustainable future of the EU6.
04 Vedtagelsen af 2030-dagsordenen7 og dens 17 SDG'er i FN's Generalforsamling har givet bæredygtig udvikling på verdensplan et betydeligt nyt momentum. 
04 The adoption of the 2030 Agenda7 and its 17 SDGs by the United Nations General Assembly has given appreciable new impetus to sustainable development worldwide.
SDG'erne (figur 1) er baseret på de tre bæredygtighedsdimensioner og omfatter elementer af økonomisk udvikling, social inklusion og bæredygtig miljøforvaltning8. 
The SDGs (Figure 1) are based on the three dimensions of sustainability and include elements of economic development, social inclusion and sustainable environmental management8.