{"id":4721,"date":"2024-06-18T09:28:29","date_gmt":"2024-06-18T07:28:29","guid":{"rendered":"https:\/\/riso.si\/?p=4721"},"modified":"2026-11-06T08:28:00","modified_gmt":"2026-11-06T07:28:00","slug":"analiza-dvojne-pomembnosti-jedro-direktive-o-korporativnem-porocanju-o-trajnosti-csrd","status":"publish","type":"post","link":"https:\/\/riso.si\/en\/csrd\/analiza-dvojne-pomembnosti-jedro-direktive-o-korporativnem-porocanju-o-trajnosti-csrd\/","title":{"rendered":"Analiza dvojne pomembnosti &#8211; jedro direktive o korporativnem poro\u010danju o trajnostnosti (CSRD)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4721\" class=\"elementor elementor-4721\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06881a2 e-con-full e-flex e-con e-parent\" data-id=\"06881a2\" 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-c4721b1 e-flex e-con-boxed e-con e-parent\" data-id=\"c4721b1\" 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-w4721in elementor-widget elementor-widget-text-editor\" data-id=\"w4721in\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color: #f2f5f7; border-left: 4px solid var(--e-global-color-astglobalcolor0); padding: 20px 24px; margin-bottom: 20px;\"><p style=\"margin: 0; font-weight: 400;\"><strong>Analiza dvojne pomembnosti (DMA)<\/strong> je postopek, s katerim podjetje dolo\u010di, katere teme trajnostnosti so zanj materialne &#8211; z vidika lastnega vpliva na okolje in dru\u017ebo (<em>inside-out<\/em>) ter z vidika finan\u010dnega vpliva dejavnikov trajnostnosti na poslovanje (<em>outside-in<\/em>).<\/p><\/div><p style=\"font-weight: 400;\">Je izhodi\u0161\u010de celotnega poro\u010danja po <a href=\"https:\/\/riso.si\/csrd\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\/\"><strong>CSRD<\/strong><\/a>: rezultat namre\u010d dolo\u010di, katere podatkovne to\u010dke morate razkriti in katere lahko utemeljeno izpustite. Dobro izvedena analiza prihrani ogromno dela v nadaljevanju, slabo izvedena pa pomeni bodisi nepotrebno poro\u010danje o nematerialnih temah bodisi tveganje revizijskih pripomb zaradi izpu\u0161\u010denih materialnih.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721i1 elementor-widget elementor-widget-image\" data-id=\"w4721i1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1656\" height=\"932\" src=\"https:\/\/riso.si\/wp-content\/uploads\/dvojna-pomembnost-matrika-esrs-riso.webp\" class=\"attachment-full size-full wp-image-5178\" alt=\"Infografika RISO Consulting: Pomembnost vpliva (inside-out), finan\u010dna pomembnost (outside-in) in matrika IRO po ESRS 1 (metodologija v verifikaciji pri IRDO)\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/dvojna-pomembnost-matrika-esrs-riso.webp 1656w, https:\/\/riso.si\/wp-content\/uploads\/dvojna-pomembnost-matrika-esrs-riso-400x225.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/dvojna-pomembnost-matrika-esrs-riso-1024x576.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/dvojna-pomembnost-matrika-esrs-riso-768x432.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/dvojna-pomembnost-matrika-esrs-riso-1536x864.webp 1536w, https:\/\/riso.si\/wp-content\/uploads\/dvojna-pomembnost-matrika-esrs-riso-18x10.webp 18w\" sizes=\"(max-width: 1656px) 100vw, 1656px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721s1 elementor-widget elementor-widget-spacer\" data-id=\"w4721s1\" 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-w4721h1 elementor-widget elementor-widget-heading\" data-id=\"w4721h1\" 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\">Kaj je analiza dvojne pomembnosti?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721t1 elementor-widget elementor-widget-text-editor\" data-id=\"w4721t1\" 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;\">Koncept stoji na dveh stebrih. <strong>Pomembnost vpliva (impact materiality)<\/strong> se osredoto\u010da na dejanski ali morebitni vpliv organizacije na okolje in ljudi &#8211; od oglji\u010dnega odtisa do vpliva na lokalne skupnosti in delovne pogoje skozi lastne operacije ter vrednostno verigo. <strong>Finan\u010dna pomembnost (financial materiality)<\/strong> preu\u010duje obratno smer: kako dejavniki trajnostnosti ustvarjajo finan\u010dna tveganja in prilo\u017enosti ter vplivajo na poslovno uspe\u0161nost, denarne tokove in dostop do kapitala (npr. kako fizikalna in prehodna podnebna tveganja ob upo\u0161tevanju scenarijev IEA ali IPCC vplivajo na stro\u0161ke, operativno poslovanje in vrednost premo\u017eenja).<\/p><p style=\"font-weight: 400;\">Tema je materialna, \u010de je pomembna z vsaj enega od obeh vidikov. Rezultat analize je seznam materialnih vplivov, tveganj in prilo\u017enosti (IRO) ter z njimi povezanih podatkovnih to\u010dk po <a href=\"https:\/\/riso.si\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\"><strong>standardih ESRS<\/strong><\/a> (vklju\u010dno s tematskim seznamom zadev trajnostnosti iz dodatka AR 16 v prvotnem sklopu ESRS 1 iz leta 2023 oziroma Dodatka A (&#8220;Seznam tem&#8221;, odstavek 10 ESRS 1) v poenostavljenih ESRS po Delegirani uredbi (EU) 2026\/1563).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721s2 elementor-widget elementor-widget-spacer\" data-id=\"w4721s2\" 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-w4721h2 elementor-widget elementor-widget-heading\" data-id=\"w4721h2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Zakaj je pomembna?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721t2 elementor-widget elementor-widget-text-editor\" data-id=\"w4721t2\" 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;\">Brez te analize podjetje ne ve, o \u010dem mora poro\u010dati &#8211; in poro\u010danje brez nje je ugibanje. Po ESRS morajo biti vse kot materialne prepoznane podatkovne to\u010dke razkrite, izpustitev pa je dopustna le z ustrezno utemeljitvijo. Analiza torej hkrati racionalizira poro\u010danje (izpustite nematerialna podro\u010dja) in \u0161\u010diti pred revizijskim tveganjem (dokumentirano utemeljite, zakaj posamezna tema ali podatkovna to\u010dka ni materialna).<\/p><p style=\"font-weight: 400;\">Za poslovodstvo je tu tudi strate\u0161ka vrednost: analiza poka\u017ee, kateri dejavniki trajnostnosti dejansko vplivajo na poslovni model, kar usmeri vlaganja tja, kjer imajo najve\u010dji u\u010dinek.<\/p><div style=\"background-color: #f9fafd; border-left: 4px solid var(--e-global-color-astglobalcolor2); padding: 18px 22px; margin: 20px 0;\"><p style=\"margin: 0 0 8px 0; font-weight: 700; color: var(--e-global-color-astglobalcolor0);\">Novosti po Omnibusu I in poenostavljenih ESRS 2026:<\/p><p style=\"margin: 0; font-weight: 400;\">Zakonodajni paket Omnibus I (Direktiva (EU) 2026\/470 in novela ZGD-1O) je obseg obveznih zavezancev od poslovnega leta 2027 dalje zo\u017eil na podjetja s kumulativno ve\u010d kot 1.000 delavci in nad 450 mio EUR \u010distih prihodkov (za leto 2026 velja prehodna izjema). Hkrati <strong>Delegirana uredba (EU) 2026\/1563<\/strong> (v veljavi od 10. 11. 2026) uvaja pragmati\u010den <strong>pristop od zgoraj navzdol (top-down, odstavek 27 in AR 9 ESRS 1)<\/strong>: kadar je pomembnost dolo\u010dene teme o\u010ditna iz poslovnega modela, strategije, panoge ali lokacij delovanja, lahko podjetje pomembnost potrdi neposredno brez dolgotrajnega to\u010dkovanja vsake posamezne zahteve IRO. Podrobno ocenjevanje od spodaj navzgor (bottom-up, odstavek 28) se uporabi le tam, kjer pomembnost ni vnaprej jasna, ocena verige vrednosti pa se osredoto\u010di na podro\u010dja z verjetnimi hudimi vplivi ali tveganji (odstavek 32b).<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721s3 elementor-widget elementor-widget-spacer\" data-id=\"w4721s3\" 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-w4721h3 elementor-widget elementor-widget-heading\" data-id=\"w4721h3\" 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\">Kako poteka analiza dvojne pomembnosti?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721i2 elementor-widget elementor-widget-image\" data-id=\"w4721i2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1656\" height=\"932\" src=\"https:\/\/riso.si\/wp-content\/uploads\/postopek-izvedbe-analize-dvojne-pomembnosti-riso.webp\" class=\"attachment-full size-full wp-image-5180\" alt=\"Infografika RISO Consulting: 5 korakov izvedbe analize dvojne pomembnosti (DMA) po standardu ESRS 1\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/postopek-izvedbe-analize-dvojne-pomembnosti-riso.webp 1656w, https:\/\/riso.si\/wp-content\/uploads\/postopek-izvedbe-analize-dvojne-pomembnosti-riso-400x225.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/postopek-izvedbe-analize-dvojne-pomembnosti-riso-1024x576.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/postopek-izvedbe-analize-dvojne-pomembnosti-riso-768x432.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/postopek-izvedbe-analize-dvojne-pomembnosti-riso-1536x864.webp 1536w, https:\/\/riso.si\/wp-content\/uploads\/postopek-izvedbe-analize-dvojne-pomembnosti-riso-18x10.webp 18w\" sizes=\"(max-width: 1656px) 100vw, 1656px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721t3 elementor-widget elementor-widget-text-editor\" data-id=\"w4721t3\" 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;\">Postopek je sistemati\u010den in dokumentiran za potrebe revizije:<\/p><ol style=\"font-weight: 400;\"><li style=\"margin-bottom: 10px;\"><strong>Razumevanje konteksta organizacije<\/strong> in identifikacija pomembnih internih ter eksternih dele\u017enikov v vrednostni verigi (zaposleni, vodstvo, dobavitelji, kupci, lokalna skupnost).<\/li><li style=\"margin-bottom: 10px;\"><strong>Vklju\u010devanje dele\u017enikov,<\/strong> naju\u010dinkoviteje prek digitalnega anketnega vpra\u0161alnika z avtomatskim agregiranjem odgovorov.<\/li><li style=\"margin-bottom: 10px;\"><strong>Identifikacija IRO<\/strong> (vplivov, tveganj in prilo\u017enosti) vzdol\u017e celotne vrednostne verige.<\/li><li style=\"margin-bottom: 10px;\"><strong>Ocena pomembnosti<\/strong> vplivov in finan\u010dne pomembnosti s kazalniki za ovrednotenje po ESRS 1.<\/li><li><strong>Dolo\u010ditev materialnih tem<\/strong> in matrike pomembnosti ter kon\u010dni pregled in potrditev vodstva.<\/li><\/ol><h4>Kazalniki za ovrednotenje po ESRS 1<\/h4><p style=\"font-weight: 400;\">Standardi ESRS dolo\u010dajo merila za ovrednotenje, ne pa fiksnih pragovnih vrednosti &#8211; te mora metodolo\u0161ko opredeliti in dokumentirati podjetje:<\/p><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 10px;\"><strong>Pri pomembnosti vpliva (ESRS 1, poglavje 3.4 v Set 1 oziroma poglavje 3.2.1, odstavki 38-44 v poenostavljenih ESRS 2026 ter EFRAG IG 1):<\/strong>\n<ul style=\"margin-top: 8px;\">\n<li style=\"margin-bottom: 6px;\"><strong>Negativni dejanski vplivi:<\/strong> njihova resnost (<em>severity<\/em>) se ocenjuje izklju\u010dno na podlagi treh meril: <strong>razse\u017enosti<\/strong> (<em>scale<\/em> &#8211; kako hud je vpliv), <strong>obsega<\/strong> (<em>scope<\/em> &#8211; kako raz\u0161irjen je) in <strong>nepopravljivosti<\/strong> (<em>irremediable character<\/em> &#8211; ali in v kolik\u0161nem \u010dasu je mogo\u010de odpraviti \u0161kodo ter vzpostaviti prvotno stanje).<\/li>\n<li style=\"margin-bottom: 6px;\"><strong>Negativni morebitni vplivi:<\/strong> ocenjujejo se na podlagi resnosti (razse\u017enost, obseg, nepopravljivost) ter <strong>verjetnosti<\/strong> (<em>likelihood<\/em>) nastanka; pri vplivih na \u010dlovekove pravice ima resnost vpliva prednost pred njegovo verjetnostjo.<\/li>\n<li style=\"margin-bottom: 6px;\"><strong>Pozitivni dejanski vplivi:<\/strong> ocenjujeta se le <strong>razse\u017enost<\/strong> (kako ugoden je vpliv za okolje ali ljudi) in <strong>obseg<\/strong>, medtem ko merilo nepopravljivosti pri pozitivnih vplivih ni relevantno in se ne presoja.<\/li>\n<li style=\"margin-bottom: 6px;\"><strong>Pozitivni morebitni vplivi:<\/strong> ocenjujejo se razse\u017enost, obseg ter <strong>verjetnost<\/strong> nastanka.<\/li>\n<li><strong>Vloga dele\u017enikov:<\/strong> posvetovanje z dele\u017eniki slu\u017ei kot klju\u010dni vsebinski vhod in vir dokazov pri presoji resnosti vplivov, ne pa kot fiksna matemati\u010dna ute\u017e. Agregiranje ali povpre\u010denje odgovorov dele\u017enikov ne sme izni\u010diti resnih vplivov na posamezne ranljive skupine ali okolje.<\/li>\n<\/ul>\n<\/li><li><strong>Pri finan\u010dni pomembnosti (ESRS 1, poglavje 3.5 v Set 1 oziroma poglavje 3.2.2, odstavki 45-50 v poenostavljenih ESRS 2026):<\/strong> upo\u0161tevajo se verjetnost pojava ter obseg potencialnih finan\u010dnih u\u010dinkov na denarne tokove, razvoj, uspe\u0161nost, polo\u017eaj organizacije, stro\u0161ke kapitala in dostop do financiranja v kratkoro\u010dnem, srednjero\u010dnem in dolgoro\u010dnem obdobju.<\/li><\/ul><h4>Vklju\u010devanje dele\u017enikov<\/h4><p style=\"font-weight: 400;\">Anonimni digitalni vpra\u0161alnik prina\u0161a dve klju\u010dni prednosti pred zbiranjem v Excelu: anonimnost zmanj\u0161uje pristranskost odgovorov, digitalni zajem pa odpravi ro\u010dno agregiranje. Vklju\u010devanje dele\u017enikov je s tem dokumentirano in revizijsko sledljivo &#8211; kar poobla\u0161\u010deni revizor pri pregledu tudi pri\u010dakuje.<\/p><h4>Razkritje postopka in rezultatov po ESRS 2 (zahteve IRO-1 in IRO-2)<\/h4><p style=\"font-weight: 400;\">Rezultati analize dvojne pomembnosti se v kon\u010dnem trajnostnostnem poro\u010dilu obvezno razkrijejo v okviru standarda ESRS 2:<\/p><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 8px;\"><strong>Zahteva za razkritje IRO-1:<\/strong> Podjetje podrobno opi\u0161e uporabljene metode, pragove pomembnosti, merila za presojo resnosti in verjetnosti ter na\u010din vklju\u010devanja dele\u017enikov vzdol\u017e celotne vrednostne verige.<\/li><li><strong>Zahteva za razkritje IRO-2:<\/strong> Podjetje predstavi seznam vseh obravnavanih standardov in podatkovnih to\u010dk ter utemelji, katere teme so bile ocenjene kot materialne in na kak\u0161ni osnovi so bile opu\u0161\u010dene nematerialne teme.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721s4 elementor-widget elementor-widget-spacer\" data-id=\"w4721s4\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4721g1 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c4721g1\" 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\t\t<div class=\"elementor-element elementor-element-c4721g1s elementor-widget elementor-widget-spacer\" data-id=\"c4721g1s\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4721r1 e-flex e-con-boxed e-con e-parent\" data-id=\"c4721r1\" 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-c4721r1c1 e-con-full e-flex e-con e-child\" data-id=\"c4721r1c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4721r1h elementor-widget elementor-widget-heading\" data-id=\"c4721r1h\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Kako poteka analiza v ESG ON<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4721r1b elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"c4721r1b\" 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=\"margin-top: 10px;\"><span style=\"display: inline-block; background-color: var(--e-global-color-astglobalcolor2); color: #ffffff; font-weight: 700; padding: 6px 14px; font-size: 14px; letter-spacing: 1px;\">STROKOVNI PREGLED IRDO \u2022 TERRA AI<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4721r1c2 e-con-full e-flex e-con e-child\" data-id=\"c4721r1c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4721r1t elementor-widget elementor-widget-text-editor\" data-id=\"c4721r1t\" 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;\">Modul <a href=\"https:\/\/esgon.si\/sl\/moduli\/dvojna-pomembnost\" target=\"_blank\" rel=\"noopener\"><strong>Analiza dvojne pomembnosti (M1) v aplikaciji ESG ON<\/strong><\/a> vodi skozi vse stopnje postopka in ga sproti dokumentira. Dele\u017eniki se vklju\u010dijo prek anonimnega digitalnega vpra\u0161alnika z avtomatskim agregiranjem, AI asistentka <strong>Terra<\/strong> pa iz internih dokumentov argumentira navedene vplive in pripravi revizijsko sled.<\/p><p style=\"font-weight: 400;\">Metodolo\u0161ki model aplikacije je v postopku neodvisnega strokovnega pregleda pri in\u0161titutu <strong>IRDO<\/strong> (In\u0161titut za razvoj dru\u017ebene odgovornosti) za potrditev skladnosti strukture postopka s smernicami EFRAG. Rezultat je seznam materialnih tem in podatkovnih to\u010dk, pripravljen za naslednji korak &#8211; <a href=\"https:\/\/riso.si\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\"><strong>analizo vrzeli<\/strong><\/a> in <a href=\"https:\/\/riso.si\/csrd\/izracun-ogljicnega-odtisa-organizacije-po-protokolu-ghg\/\"><strong>izra\u010dun oglji\u010dnega odtisa organizacije<\/strong><\/a>.<\/p>\t\t\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<div class=\"elementor-element elementor-element-c4721g2 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c4721g2\" 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\t\t<div class=\"elementor-element elementor-element-c4721g2s elementor-widget elementor-widget-spacer\" data-id=\"c4721g2s\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4721b2 e-flex e-con-boxed e-con e-parent\" data-id=\"c4721b2\" 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-w4721s5 elementor-widget elementor-widget-spacer\" data-id=\"w4721s5\" 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-w4721ftg_txt elementor-widget elementor-widget-text-editor\" data-id=\"w4721ftg_txt\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Pogosta vpra\u0161anja o analizi dvojne pomembnosti (FAQ)<\/h2>\n\n<h3>Ali mora analizo dvojne pomembnosti opraviti vsako podjetje?<\/h3>\n<p>Obveznost izhaja iz statusa zavezanca po CSRD (ZGD-1). Velika zavezana podjetja morajo oceniti pomembnost po obeh oseh, podjetja, ki poro\u010dajo po <a href=\"https:\/\/riso.si\/csrd\/vsme-prostovoljno-trajnostno-porocanje\/\">prostovoljnem standardu VS (prej VSME; Delegirana uredba (EU) 2026\/1560)<\/a>, pa polne analize dvojne pomembnosti ne potrebujejo (uporabijo na\u010delo &quot;\u010de je uporabno&quot;). Kljub temu analizo dvojne pomembnosti banke in veliki kupci v dobavnih verigah pogosto pri\u010dakujejo kot dokaz strate\u0161kega obvladovanja tveganj.<\/p>\n\n<h3>Po \u010dem se &#8220;dvojna&#8221; pomembnost razlikuje od navadne?<\/h3>\n<p>Klasi\u010dna finan\u010dna pomembnost gleda le, kako dejavniki trajnostnosti vplivajo na finan\u010dni polo\u017eaj podjetja (<em>outside-in<\/em>). Dvojna pomembnost doda \u0161e drugo smer &#8211; kako podjetje vpliva na okolje in ljudi (<em>inside-out<\/em>). Tema je materialna, \u010de je pomembna z vsaj ene od obeh strani.<\/p>\n\n<h3>Kako pogosto je treba analizo ponoviti?<\/h3>\n<p>Analiza ni enkratno dejanje. Ponovi oziroma posodobi se ob pomembnih spremembah poslovnega modela, vrednostne verige ali zunanjega okolja, sicer pa se pregled ustreznosti izvede v vsakem rednem poro\u010devalskem ciklu, da seznam materialnih tem ostane aktualen.<\/p>\n\n<h3>Kaj je kon\u010dni rezultat analize dvojne pomembnosti?<\/h3>\n<p>Seznam materialnih IRO in z njimi povezanih podatkovnih to\u010dk po ESRS, razkritji IRO-1 in IRO-2 po ESRS 2, matrika dvojne pomembnosti ter dokumentirana revizijska sled vklju\u010devanja dele\u017enikov in utemeljitev izpu\u0161\u010denih tem &#8211; kar slu\u017ei kot temelj za vsa nadaljnja razkritja v <a href=\"https:\/\/riso.si\/csrd\/kaj-je-esg-trajnostno-porocilo\/\">ESG poro\u010dilu<\/a>.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721fsc elementor-widget elementor-widget-html\" data-id=\"w4721fsc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"headline\": \"Analiza dvojne pomembnosti: kako dolo\u010diti materialne trajnostne teme\",\n      \"description\": \"Analiza dvojne pomembnosti dolo\u010di materialne teme trajnostnosti po ESRS - katere podatkovne to\u010dke morate razkriti in katere lahko utemeljeno izpustite.\",\n      \"inLanguage\": \"sl-SI\",\n      \"mainEntityOfPage\": \"https:\/\/riso.si\/csrd\/analiza-dvojne-pomembnosti-jedro-direktive-o-korporativnem-porocanju-o-trajnosti-csrd\/\",\n      \"author\": {\n        \"@type\": \"Organization\",\n        \"name\": \"RISO d.o.o.\",\n        \"url\": \"https:\/\/riso.si\"\n      },\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"RISO d.o.o.\",\n        \"logo\": {\n          \"@type\": \"ImageObject\",\n          \"url\": \"https:\/\/riso.si\/wp-content\/uploads\/riso_logotip_hor.svg\"\n        }\n      }\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Ali mora analizo dvojne pomembnosti opraviti vsako podjetje?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Obveznost izhaja iz statusa zavezanca po CSRD (ZGD-1). Velika zavezana podjetja morajo oceniti pomembnost po obeh oseh, podjetja, ki poro\u010dajo po prostovoljnem standardu VS (prej VSME; Delegirana uredba (EU) 2026\/1560), pa polne analize dvojne pomembnosti ne potrebujejo (uporabijo na\u010delo &quot;\u010de je uporabno&quot;). Kljub temu analizo dvojne pomembnosti banke in veliki kupci v dobavnih verigah pogosto pri\u010dakujejo kot dokaz strate\u0161kega obvladovanja tveganj.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Po \u010dem se \\\"dvojna\\\" pomembnost razlikuje od navadne?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Klasi\u010dna finan\u010dna pomembnost gleda le, kako dejavniki trajnostnosti vplivajo na finan\u010dni polo\u017eaj podjetja (outside-in). Dvojna pomembnost doda \u0161e drugo smer - kako podjetje vpliva na okolje in ljudi (inside-out). 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Ponovi oziroma posodobi se ob pomembnih spremembah poslovnega modela, vrednostne verige ali zunanjega okolja, sicer pa se pregled ustreznosti izvede v vsakem rednem poro\u010devalskem ciklu, da seznam materialnih tem ostane aktualen.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kaj je kon\u010dni rezultat analize dvojne pomembnosti?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Seznam materialnih IRO in z njimi povezanih podatkovnih to\u010dk po ESRS, razkritji IRO-1 in IRO-2 po ESRS 2, matrika dvojne pomembnosti ter dokumentirana revizijska sled vklju\u010devanja dele\u017enikov in utemeljitev izpu\u0161\u010denih tem - kar slu\u017ei kot temelj za vsa nadaljnja razkritja v ESG poro\u010dilu.\"\n          }\n        }\n      ]\n    }\n  ]\n}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4721s6 elementor-widget elementor-widget-spacer\" data-id=\"w4721s6\" 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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c4721cta e-con-full e-flex e-con e-parent\" data-id=\"c4721cta\" 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-c4721ctat elementor-widget elementor-widget-template\" data-id=\"c4721ctat\" 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\">Pripravite svoje ESG poro\u010dilo brez stresa in nepredvidenih stro\u0161kov<\/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>Ne glede na to, ali potrebujete sodobno programsko orodje za va\u0161o interno ekipo ali celovito izvedbo na klju\u010d, smo v RISO va\u0161a zanesljiva opora. Pi\u0161ite nam na <a style=\"color: #ffffff; text-decoration: underline;\" href=\"mailto:info@riso.si\"><strong>info@riso.si.<\/strong><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cta2802r e-con-full e-flex e-con e-child\" data-id=\"cta2802r\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a37213 elementor-align-left elementor-tablet-align-left 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\/\" target=\"_blank\">\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\">Povpra\u0161evanje za storitev na klju\u010d \u00bb<\/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>\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Analiza dvojne pomembnosti je metodologija, ki organizacijam pomaga dolo\u010diti, katere trajnostne teme so najbolj relevantne tako za njihov poslovni uspeh kot za njihov vpliv na okolje in dru\u017ebo. Zajema vse lastne vplive in vplive v vrednostni verigi na ljudi ali okolje, ki so povezani z okoljskimi, socialnimi in upravljavskimi zadevami (ESG), ter pomembne trajnostne vplive, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5196,"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-4721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Analiza dvojne pomembnosti (DMA) po ESRS in CSRD | RISO<\/title>\n<meta name=\"description\" content=\"Analiza dvojne pomembnosti (DMA) je temelj poro\u010danja po ESRS. 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