{"id":4689,"date":"2024-06-18T09:05:07","date_gmt":"2024-06-18T07:05:07","guid":{"rendered":"https:\/\/riso.si\/?p=4689"},"modified":"2025-02-14T14:01:07","modified_gmt":"2025-02-14T13:01:07","slug":"uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd","status":"publish","type":"post","link":"https:\/\/riso.si\/en\/csrd\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\/","title":{"rendered":"Uvod v direktivo o korporativnem poro\u010danju o trajnosti (CSRD)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4689\" class=\"elementor elementor-4689\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70c873b e-con-full e-flex e-con e-parent\" data-id=\"70c873b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1cab77 e-flex e-con-boxed e-con e-parent\" data-id=\"f1cab77\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61347f1 elementor-widget elementor-widget-text-editor\" data-id=\"61347f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"font-weight: 400;\">CSRD poro\u010danje o trajnosti omogo\u010da organizacijam, da transparentno komunicirajo svoje okoljske, socialne in upravljavske (ESG) dejavnosti ter vpliv na zainteresirane strani.<\/p><h2>Kaj je CSRD?<\/h2><p style=\"font-weight: 400;\">CSRD je <strong>regulativni okvir<\/strong>, ki zahteva, da podjetja v EU poro\u010dajo o svojih trajnostnih aktivnostih. Nadome\u0161\u010da in raz\u0161irja prej\u0161njo direktivo o nefinan\u010dnem poro\u010danju (NFRD), ki je prav tako zahtevala, da podjetja poro\u010dajo o svojih trajnostnih praksah, vendar je bila manj obse\u017ena v smislu zahtevanih informacij in obsega podjetij, ki so morala poro\u010dati. <strong>CSRD zajema ve\u010dje \u0161tevilo podjetij, vklju\u010dno z malimi, srednjimi in velikimi podjetji ter postavlja stro\u017eje zahteve glede poro\u010danja.<\/strong><\/p><h2>Zakaj je CSRD pomembna?<\/h2><p style=\"font-weight: 400;\"><strong>Cilj CSRD je trajnostno poro\u010danje izena\u010diti s finan\u010dnim poro\u010danjem ter vzpostaviti okvir za standardizirano ESG poro\u010danje na nivoju EU.<\/strong> Standardizirano trajnostno poro\u010danje zagotavlja mo\u017enost za primerjavo trajnostne uspe\u0161nosti (benchmarking) med podjetji. Trajnostna poro\u010dila bodo zbrana v centralni digitalni platformi.<\/p><p style=\"font-weight: 400;\">CSRD zagotavlja, da bodo podjetja v Evropski uniji poro\u010dala <strong>primerljivo in zaupanja vredno<\/strong>. <strong>Dr\u017eave \u010dlanice EU bodo morale CSRD v svoje nacionalne zakonodaje prenesti do 16. junija 2024. <\/strong>Predlog predpisa zakona o spremembah in dopolnitvah zakona o gospodarskih dru\u017ebah (ZGD-1M) je dostopen s klikom <a href=\"https:\/\/e-uprava.gov.si\/si\/drzava-in-druzba\/e-demokracija\/predlogi-predpisov\/predlog-predpisa.html?id=15981\">here<\/a>.<\/p><h3>\u010casovnica poro\u010danja po CSRD<\/h3><ul><li><strong>2024:<\/strong> Od 1. januarja 2024 <strong>za velika podjetja javnega interesa <\/strong>(z ve\u010d kot 500 zaposlenimi), za katera \u017ee velja direktiva o nefinan\u010dnem poro\u010danju, poro\u010dila pa je treba predlo\u017eiti leta 2025. <strong>Faza uvajanja za velika podjetja. <\/strong>Seznam subjektov javnega interesa je dostopen s klikom <a href=\"https:\/\/www.anr.si\/registri\/subjekti-javnega-interesa\/\">here<\/a>.<\/li><li><strong>2025:<\/strong> Od 1. januarja 2025 <strong>za velika podjetja<\/strong>, za katera direktiva o nefinan\u010dnem poro\u010danju \u0161e ne velja (z ve\u010d kot 250 zaposlenimi in\/ali 40 milijoni EUR prometa in\/ali 20 milijoni EUR skupnih sredstev), pri \u010demer morajo poro\u010dila predlo\u017eiti leta 2026.<\/li><li><strong>2026:<\/strong> Od 1. januarja 2026\u00a0za <strong>mala in srednje velika podjetja<\/strong> in druga podjetja, ki <em>kotirajo na borzi<\/em>, s poro\u010dili, ki jih je treba predlo\u017eiti leta 2027.<\/li><\/ul><h2>Postopek CSRD poro\u010danja v skladu z Evropskimi standardi za trajnostno poro\u010danje (ESRS)<\/h2><p style=\"font-weight: 400;\">CSRD je zakonodajni okvir Evropske unije, ki zahteva, da podjetja poro\u010dajo o svojih vplivih na okolje, dru\u017ebo in upravljanje (ESG). Medtem je <strong>ESRS niz 12 standardov, ki jih razvija Evropski svet za finan\u010dno poro\u010danje (EFRAG), z namenom zagotavljanja jasnih in podrobno opredeljenih zahtev za trajnostno poro\u010danje pod okriljem CSRD. <\/strong>Ti standardi dolo\u010dajo, kako naj podjetja poro\u010dajo o razli\u010dnih ESG temah, kot so podnebne spremembe, biotska raznovrstnost, socialne pravice in upravljanje.<\/p><p style=\"font-weight: 400;\"><strong>\u00a0<\/strong><strong>Za velike subjekte javnega interesa in za velika podjetja<\/strong> je pripravljen prvi osnutek, ki vklju\u010duje 12 sektorskih standardov, dva medsektorska standarda in deset tematskih standardov, vklju\u010dno s petimi o okoljskih zadevah, \u0161tirimi o socialnih zadevah in enim o upravljanju. Ve\u010d o standardih za velika podjetja si lahko preberete s klikom <a href=\"https:\/\/riso.si\/en\/zeleni-prehod\/direktiva-o-korporativnem-porocanju-o-trajnosti-csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\"><strong>here<\/strong><\/a>. Za MSP so v pripravi enostavnej\u0161i, standardi. Dostopni so s klikom <strong><a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FESRS%2520LSME%2520ED.pdf\">here<\/a><\/strong> za mala in srednje velika podjetja, ki kotirajo na borzi ter <strong><a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FVSME%2520ED%2520January%25202024.pdf\">here<\/a><\/strong> za prostovoljna razkritja.<\/p><figure id=\"attachment_4696\" aria-describedby=\"caption-attachment-4696\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-4696 size-full\" src=\"https:\/\/riso.si\/wp-content\/uploads\/12-Evropskih-standardov-trajnostnega-porocanja-ESRS-za-subjekta-javnega-interesa-in-velika-podjetja-1.webp\" alt=\"12 Evropskih standardov trajnostnega poro\u010danja (ESRS) za subjekte javnega interesa in velika podjetja\" width=\"1280\" height=\"500\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/12-Evropskih-standardov-trajnostnega-porocanja-ESRS-za-subjekta-javnega-interesa-in-velika-podjetja-1.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/12-Evropskih-standardov-trajnostnega-porocanja-ESRS-za-subjekta-javnega-interesa-in-velika-podjetja-1-400x156.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/12-Evropskih-standardov-trajnostnega-porocanja-ESRS-za-subjekta-javnega-interesa-in-velika-podjetja-1-1024x400.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/12-Evropskih-standardov-trajnostnega-porocanja-ESRS-za-subjekta-javnega-interesa-in-velika-podjetja-1-768x300.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/12-Evropskih-standardov-trajnostnega-porocanja-ESRS-za-subjekta-javnega-interesa-in-velika-podjetja-1-18x7.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4696\" class=\"wp-caption-text\">12 Evropskih standardov trajnostnega poro\u010danja (ESRS) za subjekte javnega interesa in velika podjetja<\/figcaption><\/figure><h3>Predvidene sankcije, kak\u0161no je tveganje neskladnosti?<\/h3><p style=\"font-weight: 400;\">CSRD ne predvideva specifi\u010dnih sankcij, dr\u017eave \u010dlanice ob prenosu direktive v lokalno zakonodajo opredelijo tudi obseg sankcij. Na primer, v skladu z nem\u0161ko razli\u010dico veljavne direktive NFRD so podjetja kaznovana z globo do 10 milijonov EUR, oz. 5 % letnega prometa ali dvakratnim zneskom pridobljenega dobi\u010dka \/ prepre\u010dene izgube.<\/p><p style=\"font-weight: 400;\">Tvega se tudi izguba poslovanja, okoljska uspe\u0161nost postaja kriterij izbire dobaviteljev, saj posredno vpliva na okoljsko oceno organizacije.<\/p><h1>Koraki CSRD trajnostnega poro\u010danja<\/h1><figure id=\"attachment_4697\" aria-describedby=\"caption-attachment-4697\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-4697\" src=\"https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS.webp\" alt=\"Koraki CSRD trajnostnega poro\u010danja v skladu z Evropskimi standardi za trajnostno poro\u010danje (ESRS)\" width=\"1280\" height=\"814\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-400x254.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-1024x651.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-768x488.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-18x12.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4697\" class=\"wp-caption-text\">Koraki CSRD trajnostnega poro\u010danja v skladu z Evropskimi standardi za trajnostno poro\u010danje (ESRS)<\/figcaption><\/figure><p style=\"font-weight: 400;\">Proces je razdeljen na ve\u010d korakov, zasnovan tako, da organizacijam omogo\u010da celovit pregled in sistemati\u010den pristop k trajnostnemu poro\u010danju. Posamezni koraki:<\/p><p><strong>Izobra\u017eevanje<\/strong>: To je za\u010detna faza, kjer se organizacije seznanijo s koncepti in zahtevami trajnostnega poro\u010danja.<\/p><ol style=\"font-weight: 400;\"><li><strong>Skrbni pregled (Kontekst organizacije)<\/strong>: V tej fazi se opravi temeljit pregled organizacije, da se ugotovi, kako trajnostne dejavnosti vplivajo na poslovanje. To zajema identifikacijo vplivov, tveganj in prilo\u017enosti (IRO).<\/li><li><strong>Analiza dvojne pomembnosti<\/strong>: Ta korak vklju\u010duje finan\u010dno in nefinan\u010dno oceno pomembnosti. Ve\u010d informacij v prispevku s klikom <a href=\"https:\/\/riso.si\/en\/zeleni-prehod\/direktiva-o-korporativnem-porocanju-o-trajnosti-csrd\/analiza-dvojne-pomembnosti-jedro-direktive-o-korporativnem-porocanju-o-trajnosti-csrd\/\"><strong>here<\/strong><\/a>.<\/li><li><strong>Analiza vrzeli<\/strong>: Analiza vrzeli odkrije specifi\u010dna podro\u010dja, kjer so podatki za izpolnjevanje podatkovnih to\u010dk lahko manjkajo\u010di, nepopolni ali nepravilno validirani. Ve\u010d informacij v prispevku s klikom <a href=\"https:\/\/riso.si\/en\/zeleni-prehod\/direktiva-o-korporativnem-porocanju-o-trajnosti-csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\"><strong>here<\/strong><\/a>.<\/li><li><strong>Akcijski na\u010drt<\/strong>: Razvije se na\u010drt ukrepov za naslavljanje identificiranih vrzeli in izbolj\u0161anje trajnostne uspe\u0161nosti organizacije.<\/li><li><strong>Strategija razogli\u010denja: <\/strong>Posebna pozornost je namenjena strategiji razoglji\u010denja, ki vklju\u010duje konkretne, in merljive cilje za zmanj\u0161anje emisij toplogrednih plinov (GHG) obsega 1, 2 in 3 (<strong><a href=\"https:\/\/riso.si\/en\/csrd\/izracun-ogljicnega-odtisa-organizacije-po-protokolu-ghg\/\">Izra\u010dun oglji\u010dnega odtisa organizacije po protokolu GHG<\/a><\/strong>). Podjetje izpostavi vzvode razogli\u010denja z ukrepi za bla\u017eitev podnebnih sprememb.<\/li><li><strong>Implementacija<\/strong>: V tej fazi se izvedejo na\u010drtovani ukrepi.<\/li><li><strong>ESG sustainability report<\/strong>: Po implementaciji se sestavi kon\u010dno poro\u010dilo. Ve\u010d informacij v prispevku s klikom <a href=\"https:\/\/riso.si\/en\/zeleni-prehod\/direktiva-o-korporativnem-porocanju-o-trajnosti-csrd\/kaj-je-esg-trajnostno-porocilo\/\"><strong>here<\/strong><\/a>.<\/li><li><strong>(Omejeno) zagotovilo revizorja<\/strong>: Za\u010detne revizije bodo vklju\u010devale omejena zagotovila, kar pomeni, da se bodo revizorji pri pregledu podatkov v glavnem osredoto\u010dali na postopek poro\u010danja in na podro\u010dja z ve\u010djim tveganjem napa\u010dnih navedb. Vendar se pri\u010dakuje, da se bo raven zagotovila s\u010dasoma pove\u010dala na &#8220;razumno&#8221;, to bo zahtevalo obse\u017enej\u0161a preverjanja, vklju\u010dno s preverjanjem podatkov in notranjim nadzorom. Po zadnjih informacijah bo revizija omejena na pobla\u0161\u010dene revizorje, ki imajo v skladu z Zakonom revidiranju veljavno dovoljenje za opravljanje nalog poobla\u0161\u010denega revizorja. Izobra\u017eevanja so \u017ee v teku. Seznam pobla\u0161\u010denih revizorjev je dostopen s klikom <a href=\"https:\/\/www.anr.si\/registri\/register-pooblascenih-revizorjev\/\">here<\/a>.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28caf01 e-con-full e-flex e-con e-parent\" data-id=\"28caf01\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8908d2e elementor-widget elementor-widget-template\" data-id=\"8908d2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"2802\" class=\"elementor elementor-2802\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb6cd6 e-flex e-con-boxed e-con e-parent\" data-id=\"7fb6cd6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2cb336b e-con-full e-flex e-con e-child\" data-id=\"2cb336b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb44a85 elementor-widget elementor-widget-spacer\" data-id=\"eb44a85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32da5e6 elementor-widget elementor-widget-heading\" data-id=\"32da5e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">I\u0161\u010dete partnerja za pripravo trajnostnega poro\u010dila v skladu z CSRD in ESRS?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb193b1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fb193b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aff3a81 elementor-widget elementor-widget-text-editor\" data-id=\"aff3a81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nudimo celovito podporo pri trajnostnem poro\u010danju v regulativnem okviru direktive o korporativnem poro\u010danju o trajnosti (CSRD) v skladu z evropskimi standardi za trajnostno poro\u010danje (ESRS), za MSPje in velika podjetja.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a37213 elementor-align-left elementor-tablet-align-center elementor-widget elementor-widget-button\" data-id=\"9a37213\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/riso.si\/en\/povprasevanje\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09eb9a1 elementor-widget elementor-widget-spacer\" data-id=\"09eb9a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>CSRD poro\u010danje o trajnosti omogo\u010da organizacijam, da transparentno komunicirajo svoje okoljske, socialne in upravljavske (ESG) dejavnosti ter vpliv na zainteresirane strani. Kaj je CSRD? CSRD je regulativni okvir, ki zahteva, da podjetja v EU poro\u010dajo o svojih trajnostnih aktivnostih. Nadome\u0161\u010da in raz\u0161irja prej\u0161njo direktivo o nefinan\u010dnem poro\u010danju (NFRD), ki je prav tako zahtevala, da podjetja [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4690,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[99],"tags":[],"class_list":["post-4689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uvod v direktivo o korporativnem poro\u010danju o trajnosti (CSRD) &#8211; RISO<\/title>\n<meta name=\"description\" content=\"CSRD uvaja enotne zahteve za trajnostno poro\u010danje, zagotavlja primerljivo poro\u010danje podjetij, v Evropski uniji, o trajnostnih vpra\u0161anjih.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/riso.si\/en\/csrd\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uvod v direktivo o korporativnem poro\u010danju o trajnosti (CSRD) &#8211; RISO\" \/>\n<meta property=\"og:description\" content=\"CSRD uvaja enotne zahteve za trajnostno poro\u010danje, zagotavlja primerljivo poro\u010danje podjetij, v Evropski uniji, o trajnostnih vpra\u0161anjih.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/riso.si\/en\/csrd\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\/\" \/>\n<meta property=\"og:site_name\" content=\"RISO\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.linkedin.com\/company\/riso--sustainable-development\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-18T07:05:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-14T13:01:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/riso.si\/wp-content\/uploads\/Uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-CSRD.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"tilentadej\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\\\/\"},\"author\":{\"name\":\"tilentadej\",\"@id\":\"https:\\\/\\\/riso.si\\\/#\\\/schema\\\/person\\\/5bf02e2656f8193b9fdf34524b116c6f\"},\"headline\":\"Uvod v direktivo o korporativnem poro\u010danju o trajnosti (CSRD)\",\"datePublished\":\"2024-06-18T07:05:07+00:00\",\"dateModified\":\"2025-02-14T13:01:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\\\/\"},\"wordCount\":952,\"publisher\":{\"@id\":\"https:\\\/\\\/riso.si\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/riso.si\\\/wp-content\\\/uploads\\\/Uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-CSRD.webp\",\"articleSection\":[\"CSRD\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\\\/\",\"url\":\"https:\\\/\\\/riso.si\\\/csrd\\\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\\\/\",\"name\":\"Uvod v direktivo o korporativnem poro\u010danju o trajnosti (CSRD) &#8211; 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