{"id":4721,"date":"2024-06-18T09:28:29","date_gmt":"2024-06-18T07:28:29","guid":{"rendered":"https:\/\/riso.si\/?p=4721"},"modified":"2025-07-02T15:24:04","modified_gmt":"2025-07-02T13:24:04","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 trajnosti (CSRD)"},"content":{"rendered":"<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-e1446ad e-flex e-con-boxed e-con e-parent\" data-id=\"e1446ad\" 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-6f4de81 elementor-widget elementor-widget-text-editor\" data-id=\"6f4de81\" 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;\">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, ki od zunaj vplivajo na sposobnost podjetja na ustvarjanje in pridobivanje finan\u010dnega kapitala.\u00a0<strong>Pri izvedbi analize dvojne pomembnosti si lahko pomagate z na\u0161o aplikacijo <a href=\"https:\/\/esgon.si\">ESG ON<\/a>.<\/strong><\/p><p style=\"font-weight: 400;\">Na\u010delo dvojne pomembnosti upo\u0161teva tako <strong>finan\u010dno pomembnost kot pomembnost u\u010dinka,<\/strong> pri \u010demer morajo podjetja oceniti finan\u010dna tveganja in prilo\u017enosti, povezane z vpra\u0161anji trajnosti, ter vplive na ljudi in okolje.<\/p><ul style=\"font-weight: 400;\"><li><strong>Finan\u010dna pomembnost<\/strong> se osredoto\u010da na to, kako vpra\u0161anja trajnosti vplivajo na poslovni razvoj, uspe\u0161nost in polo\u017eaj podjetja.<\/li><li><strong>Pomembnost u\u010dinka<\/strong> se osredoto\u010da na vpliv, ki ga ima podjetje na vpra\u0161anja trajnosti, vklju\u010dno z okoljskimi, socialnimi zadevami in zadevami zaposlenih, skupaj s spo\u0161tovanjem \u010dlovekovih pravic, protikorupcijskimi in podkupovalnimi zadevami ter upravljanjem.<\/li><\/ul><h2>Analize dvojne pomembnosti, zakaj je potrebna?<\/h2><p style=\"font-weight: 400;\">Pomen analize dvojne pomembnosti se ka\u017ee v procesu ocenjevanja, kjer <strong>podjetje oceni pomembnost za trajnostne teme<\/strong> zajete v Evropskih standardih za trajnostno poro\u010danje (ESRS) in posamezne podatkovne to\u010dke. To pomeni, da morajo biti vse informacije, ki so prepoznane kot pomembne, obvezno razkrite. Analiza prav tako omogo\u010da podjetjem, da racionalizirajo svoja poro\u010dila, tako da <strong>izpustijo podatke<\/strong>, ki niso ocenjeni kot pomembni.<\/p><h3>Kako izvajamo analizo dvojne pomembnosti?<\/h3><p style=\"font-weight: 400;\"><strong>Prvi korak<\/strong> zajema razumevanje konteksta organizacije. To vklju\u010duje opredelitev obsega sistema, notranje in zunanje dejavnike ter dele\u017enikov (prizadeti dele\u017eniki in uporabniki izjav o trajnosti). Potrebna je\u00a0 alokacija virov (npr. \u010dlove\u0161kih, finan\u010dnih, tehnolo\u0161kih \u2026) ekipe, ki bo analizo izvedla. Podjetje izvede <strong>identifikacijo dele\u017enikov<\/strong> znotraj svoje verige vrednosti, tako <strong>internih<\/strong> (npr. zaposleni, vodstvo, \u2026) kot <strong>eksternih<\/strong> (npr. dobavitelji, kupci, nevladne organizacije, vladne organizacije \u2026). <strong>Pri analizi dvojne pomembnosti je potrebno vklju\u010diti vsaj interne dele\u017enike.<\/strong><\/p><p style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Dele\u017eniki so razvr\u0161\u010deni po pomembnosti, glede na dolo\u010dene pragove se nekateri lahko izlo\u010dijo. Analizirati je treba celotno <strong>vrednostno verigo podjetja<\/strong> in dolo\u010diti na\u010din vklju\u010devanja dele\u017enikov. <strong>Potrebna je vklju\u010ditev eksternih dele\u017enikov in analiza celotne verige vrednosti <\/strong>(v zmo\u017enostih podjetja)<strong>.<\/strong><\/span><\/p><figure id=\"attachment_4727\" aria-describedby=\"caption-attachment-4727\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-4727\" src=\"https:\/\/riso.si\/wp-content\/uploads\/Poenostavljen-postopek-izvedbe-analize-dvojne-pomembnosti.webp\" alt=\"Poenostavljen postopek izvedbe analize dvojne pomembnosti\" width=\"1280\" height=\"825\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/Poenostavljen-postopek-izvedbe-analize-dvojne-pomembnosti.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/Poenostavljen-postopek-izvedbe-analize-dvojne-pomembnosti-400x258.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/Poenostavljen-postopek-izvedbe-analize-dvojne-pomembnosti-1024x660.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/Poenostavljen-postopek-izvedbe-analize-dvojne-pomembnosti-768x495.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/Poenostavljen-postopek-izvedbe-analize-dvojne-pomembnosti-18x12.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4727\" class=\"wp-caption-text\">Poenostavljen postopek izvedbe analize dvojne pomembnosti<\/figcaption><\/figure><p style=\"font-weight: 400;\"><strong>Drugi korak<\/strong> je <strong>identifikacija vplivov, tveganj in prilo\u017enosti (IRO) <\/strong>v verigi vrednosti. Podjetje mora upo\u0161tevati tudi podnebne scenarije, npr. <a href=\"https:\/\/www.iea.org\/reports\/world-energy-outlook-2021\/scenario-trajectories-and-temperature-outcomes\">IEA<\/a>. <strong>V tretjem koraku<\/strong> se oceni pomembnost prepoznanih in v tematskem ESRS 1, odstavek AR16, dolo\u010denih trajnostnih zadev (npr. onesna\u017eevanje zraka, vode, tal \u2026) za sestavo kon\u010dnega seznama pomembnih trajnostnih tem (npr. podnebne spremembe, onesna\u017eevanje, voda in morski viri \u2026).\u00a0 Izvede se ocena finan\u010dne pomembnosti in pomembnosti u\u010dinkov (analiza dvojne pomembnosti). <strong>Evropski standardi za trajnostno poro\u010danje (<a href=\"https:\/\/riso.si\/en\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\">ESRS<\/a>)<\/strong> <strong>dolo\u010dajo kazalnike za ovrednotenje<\/strong>, vendar ne dolo\u010dijo pragovnih vrednosti, te dolo\u010di podjetje. Metodologija in celoten postopek morata biti dokumentirana.<\/p><ul style=\"font-weight: 400;\"><li><strong>Kazalniki za finan\u010dno pomembnost:<\/strong> vrsta vpliva, stanje vpliva, vrjetnost vpliva, vpliv na denarne tokove, vpliv na razvoj, vpliv na uspe\u0161nost, vpliv na polo\u017eaj, vpliv na stro\u0161ke kapitala in nazadnje vpliv na dostop do financiranja ter pomembne faze v \u017eivljenskem ciklu. Mnenje eksternih dele\u017enikov upo\u0161tevamo kot \u00bbute\u017e\u00ab pri vrednotenju.<\/li><li><strong>Kazalniki za pomembnost u\u010dinka:<\/strong> vrsta vpliva, stanje vpliva, vrjetnost vpliva, nepopravljivost, obseg (geografski, demografski in okoljski), interno oceno vpliva kot \u00bbute\u017e\u00ab. Mnenje eksternih dele\u017enikov upo\u0161tevamo kot \u00bbute\u017e\u00ab pri vrednotenju.<\/li><\/ul><p style=\"font-weight: 400;\"><strong>Rezultat analize dvojne pomembnosti je seznam pomembnih trajnostnih zadev in z njimi povezane podatkovne to\u010dke. Sledi <a href=\"https:\/\/riso.si\/en\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\">analiza vrzeli.<\/a><\/strong><\/p><p style=\"font-weight: 400;\">\u010ce podjetje z analizo dvojne pomembnosti ugotovi, da trajnostna tema ni pomembna in zato ne poro\u010da v skladu z navedenim standardom, mora razkriti podrobno razlago ugotovitev iz svoje ocene pomembnosti.<\/p><p style=\"font-weight: 400;\">V primeru, da podjetje oceni, da podatkovna to\u010dka, ni pomembna, mora izrecno navesti, da podatkovna to\u010dka &#8220;ni relevantna&#8221;. Poleg tega morajo podjetja razkriti\u00a0<strong>preglednico<\/strong>\u00a0z vsemi tak\u0161nimi podatkovnimi to\u010dkami, v kateri navedejo, kje jih je mogo\u010de najti v njihovi izjavi o trajnosti, ali ustrezno navedejo, da to\u010dka &#8220;ni pomembna&#8221;.<\/p><p style=\"font-weight: 400;\">V obeh primerih je potrebna argumentacija in predstavitev medatologije.<\/p>\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-a445a8d e-con-full e-flex e-con e-parent\" data-id=\"a445a8d\" 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-d2bf551 elementor-widget elementor-widget-template\" data-id=\"d2bf551\" 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>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":4723,"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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Analiza dvojne pomembnosti - jedro direktive o korporativnem poro\u010danju o trajnosti (CSRD) &#8211; 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