{"id":4734,"date":"2024-06-18T09:36:26","date_gmt":"2024-06-18T07:36:26","guid":{"rendered":"https:\/\/riso.si\/?p=4734"},"modified":"2026-11-06T08:28:01","modified_gmt":"2026-11-06T07:28:01","slug":"analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju","status":"publish","type":"post","link":"https:\/\/riso.si\/en\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/","title":{"rendered":"Analiza vrzeli in njena vloga v trajnostnostnem poro\u010danju"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4734\" class=\"elementor elementor-4734\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4734_hero e-con-full e-flex e-con e-parent\" data-id=\"c4734_hero\" 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-c4734_b1 e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_b1\" 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-w4734_in elementor-widget elementor-widget-text-editor\" data-id=\"w4734_in\" 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: 24px;\"><p style=\"margin: 0; font-weight: 400; line-height: 1.6;\"><strong>Analiza vrzeli<\/strong> (angl. <em>gap analysis<\/em>) v trajnostnostnem poro\u010danju je priporo\u010deno metodolo\u0161ko orodje (podprto s smernicami EFRAG IG 3) za sistemati\u010dno primerjavo obstoje\u010dih podatkov, procesov in politik podjetja z zahtevami standardov ESRS ali prostovoljnega standarda VS. Z njo podjetje po izvedeni analizi dvojne pomembnosti (DMA) natan\u010dno identificira manjkajo\u010de kazalnike ter pripravi akcijski na\u010drt za skladno pripravo kon\u010dnega ESG poro\u010dila.<\/p><\/div><p>Direktiva o korporativnem poro\u010danju o trajnosti (<a href=\"https:\/\/riso.si\/csrd\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\/\">direktiva CSRD<\/a>) in evropski standardi za poro\u010danje o trajnostnosti (<a href=\"https:\/\/riso.si\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\">standardi ESRS<\/a>) prina\u0161ata korenito spremembo v na\u010dinu, kako podjetja zbirajo, obdelujejo in razkrivajo nefinan\u010dne informacije. Za razliko od preteklih prostovoljnih praks novo poro\u010danje zahteva enako stopnjo natan\u010dnosti, zanesljivosti in dokazljivosti kot ra\u010dunovodski izkazi.<\/p><p>V praksi se ve\u010dina podjetij po zaklju\u010dku prvega koraka &#8211; dolo\u010ditve bistvenih tem &#8211; znajde pred velikim vpra\u0161anjem: katere podatke za pripravo <a href=\"https:\/\/riso.si\/csrd\/kaj-je-esg-trajnostno-porocilo\/\">trajnostnostnega poro\u010dila (ESG poro\u010dila)<\/a> v podjetju \u017ee imamo, v kak\u0161ni obliki obstajajo in kje so kriti\u010dne vrzeli, ki jih moramo odpraviti pred vstopom zunanjih revizorjev? Odgovor na to daje natan\u010dno izvedena <strong>analiza vrzeli<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_s1 elementor-widget elementor-widget-spacer\" data-id=\"w4734_s1\" 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-w4734_h1 elementor-widget elementor-widget-heading\" data-id=\"w4734_h1\" 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 vrzeli v trajnostnostnem poro\u010danju in kdaj se izvede?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_t1 elementor-widget elementor-widget-text-editor\" data-id=\"w4734_t1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Povezava med analizo dvojne pomembnosti (DMA) in analizo vrzeli<\/h3><p>Pogosta napaka podjetij je, da analizo vrzeli za\u010dnejo izvajati brez predhodno zaklju\u010dene ocene bistvenosti. Evropska svetovalna skupina za finan\u010dno poro\u010danje (EFRAG) v svojih implementacijskih smernicah EFRAG IG 3 izrecno opozarja, da seznam zahtevanih podatkovnih to\u010dk ne sme biti izhodi\u0161\u010de za ugotavljanje pomembnosti. \u010ceprav lahko podjetje \u017ee vnaprej opravi preliminarni popis obstoje\u010dih internih politik in evidenc, se kon\u010dni, formalni obseg analize vrzeli dolo\u010di po zaklju\u010dku DMA glede na prepoznane materialne teme in obvezna splo\u0161na razkritja ESRS 2.<\/p><p>Pravilen postopek poteka po natan\u010dnem zaporedju:<\/p><ol><li>Podjetje najprej izvede <a href=\"https:\/\/riso.si\/csrd\/analiza-dvojne-pomembnosti-jedro-direktive-o-korporativnem-porocanju-o-trajnosti-csrd\/\">analizo dvojne pomembnosti (DMA)<\/a> ter ugotovi, katere okoljske (E1 do E5), dru\u017ebene (S1 do S4) in upravljavske (G1) teme so zanj bistvene z vidika vplivov (od znotraj navzven) in finan\u010dnih tveganj ter prilo\u017enosti (od zunaj navznoter).<\/li><li>Na podlagi potrjenih bistvenih tem se iz celotnega nabora podatkovnih to\u010dk ESRS (prvotni nabor ESRS 2023 je obsegal ve\u010d kot 1.100 to\u010dk, revidirani standardi ESRS po Delegirani uredbi (EU) 2026\/1563 pa so nabor poenostavili in \u0161tevilo obveznih to\u010dk zmanj\u0161ali za ve\u010d kot 60 %) izlo\u010di le tiste zahteve za razkritje, ki se neposredno nana\u0161ajo na prepoznane vplive, tveganja in prilo\u017enosti (IRO).<\/li><li>\u0160ele nato nastopi <strong>analiza vrzeli<\/strong>, ki ugotavlja dejansko razpolo\u017eljivost podatkov za ta specifi\u010dni, prilagojeni nabor zahtev.<\/li><\/ol><h3>\u0160tiri ravni vrzeli: Politike (MDR-P \/ GDR-P), Ukrepi (MDR-A \/ GDR-A), Cilji (MDR-T \/ GDR-T) in Kazalniki (MDR-M \/ GDR-M)<\/h3><p>Standard ESRS 2 dolo\u010da splo\u0161na razkritja ter predpisuje minimalne zahteve za razkritje (v prvotnem sklopu ESRS 2023 kot MDR &#8211; Minimal Disclosure Requirements, v poenostavljenih ESRS po Delegirani uredbi (EU) 2026\/1563 pa kot GDR &#8211; General Disclosure Requirements). Analiza vrzeli mora sistemati\u010dno zajeti \u0161tiri komponente:<\/p><div style=\"background-color: #f2f5f7; border-left: 4px solid var(--e-global-color-astglobalcolor0); padding: 14px 18px; margin: 15px 0;\"><p style=\"margin: 0; font-weight: 400;\"><strong>Pomembno razlikovanje med vrzeljo v upravljanju in vrzeljo v razkritju:<\/strong> Manjkajo\u010da interna politika ali cilj sama po sebi ne pomeni kr\u0161itve standardov ESRS. Standard ESRS 2 izrecno dolo\u010da, da mora podjetje v primeru, ko nima sprejete uradne politike ali merljivih ciljev za dolo\u010deno materialno temo, to dejstvo transparentno razkriti. Analiza vrzeli tako lo\u010duje med <em>vrzeljo v upravljanju<\/em> (manjkajo\u010di procesi ali strate\u0161ke politike) ter <em>vrzeljo v razkritju<\/em> (manjkajo\u010di podatki ali dokazila za predpisane zahteve).<\/p><\/div><ul><li><strong>Politike (MDR-P \/ GDR-P):<\/strong> Ali ima dru\u017eba uradno sprejete, podpisane in veljavne interne pravilnike ali politike za naslavljanje prepoznane bistvene teme (npr. okoljska politika, kodeks ravnanja za dobavitelje, politika varstva \u010dlovekovih pravic)?<\/li><li><strong>Ukrepi in viri (MDR-A \/ GDR-A):<\/strong> Kateri konkretni preventivni ali sanacijski ukrepi se \u017ee izvajajo ter kak\u0161ni finan\u010dni in kadrovski viri so jim dodeljeni?<\/li><li><strong>Cilji (MDR-T \/ GDR-T):<\/strong> Ali ima podjetje za posamezno podro\u010dje dolo\u010dene merljive, \u010dasovno opredeljene cilje z dolo\u010denim izhodi\u0161\u010dnim letom in znanstveno utemeljitvijo?<\/li><li><strong>Kazalniki (MDR-M \/ GDR-M):<\/strong> Kateri kvantitativni in kvalitativni podatki se dejansko merijo, ali se merijo v skladu z metodolo\u0161kimi definicijami ESRS ter ali zanje obstaja revizijska sled?<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_s2 elementor-widget elementor-widget-spacer\" data-id=\"w4734_s2\" 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-c4734_g1 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_g1\" 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-c4734_g1s elementor-widget elementor-widget-spacer\" data-id=\"c4734_g1s\" 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-c4734_r1 e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_r1\" 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-c4734_r1c1 e-con-full e-flex e-con e-child\" data-id=\"c4734_r1c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_r1h elementor-widget elementor-widget-heading\" data-id=\"w4734_r1h\" 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\">5 priporo\u010denih korakov izvedbe analize vrzeli v praksi (ob uporabi orodij EFRAG IG 3)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_r1t elementor-widget elementor-widget-text-editor\" data-id=\"w4734_r1t\" 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><strong>Krovni poudarek:<\/strong> Strukturiran postopek zmanj\u0161uje tveganje revizijskih popravkov in optimizira porabo internih virov.<\/p><p><strong>Klju\u010dno orodje:<\/strong> Semaforska RAG matrika (Red-Amber-Green) ter uradni katalog podatkovnih to\u010dk EFRAG IG 3.<\/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-c4734_r1c2 e-con-full e-flex e-con e-child\" data-id=\"c4734_r1c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_r1det elementor-widget elementor-widget-text-editor\" data-id=\"w4734_r1det\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>1. korak: Izlo\u010ditev in filtriranje podatkovnih to\u010dk z orodjem EFRAG IG 3<\/h3><p>EFRAG je izdal implementacijsko gradivo EFRAG IG 3 ter osnutek kataloga podatkovnih to\u010dk za revidirane ESRS (2026 Draft List of Datapoints), ki slu\u017eita kot priro\u010dno pomo\u017eno gradivo sekretariata EFRAG za popis zahtev (medtem ko pravno zavezujo\u010de zahteve dolo\u010data Delegirani uredbi (EU) 2023\/2772 in 2026\/1563). V prvem koraku se iz tega seznama filtrirajo obvezna razkritja (ve\u010dina zahtev standarda ESRS 2) ter razkritja, vezana na potrjene bistvene teme podjetja po analizi dvojne pomembnosti, medtem ko se nebistvene teme izlo\u010dijo.<\/p><h3>2. korak: Popis obstoje\u010dih virov podatkov (AS-IS analiza)<\/h3><p>Delovna skupina pregleda obstoje\u010de informacijske sisteme in evidence v organizaciji: finan\u010dne sisteme (ERP) za podatke o investicijah (CapEx) in operativnih stro\u0161kih (OpEx) za zeleni prehod, kadrovske baze (HRMS) za kazalnike o zaposlenih (standard ESRS S1), ra\u010dune energentov za <a href=\"https:\/\/riso.si\/csrd\/izracun-ogljicnega-odtisa-organizacije-po-protokolu-ghg\/\">izra\u010dun oglji\u010dnega odtisa (CCF)<\/a> po standardu ESRS E1 ter nabavne pogodbe glede praks dobaviteljev.<\/p><h3>3. korak: Semaforska presoja skladnosti (RAG matrika)<\/h3><p>Vsaka zahtevana podatkovna to\u010dka se oceni po semaforskem sistemu RAG (Red-Amber-Green):<\/p><ul><li><strong>Zelena (Skladno):<\/strong> Podatek je v celoti na voljo, metodologija izra\u010duna natan\u010dno ustreza definicijam ESRS, vir je preverljiv in revizijsko podprt.<\/li><li><strong>Rumena (Delna vrzel):<\/strong> Podatek obstaja, vendar ne zajema celotnega obsega konsolidacije ali vrednostne verige, formula ni povsem usklajena ali pa manjka formalno potrjena metodologija.<\/li><li><strong>Rde\u010da (Kriti\u010dna vrzel):<\/strong> Podatek sploh ne obstaja, metrika se ne spremlja, ali pa podjetje nima formalno sprejete politike oziroma merljivih ciljev, ki jih standard zahteva.<\/li><\/ul><h3>4. korak: Upo\u0161tevanje prehodnih dolo\u010db in \u010dasovnih zamikov (Phase-in relief)<\/h3><p>Standard ESRS 1 v Dodatku C ter Delegirana uredba (EU) 2025\/1416 (&#8220;Quick Fix&#8221;) opredeljujeta vrsto za\u010dasnih olaj\u0161av in postopnih uvedb za podjetja z najve\u010d 750 delavci (<= 750): mo\u017enost enoletnega zamika za poro\u010danje emisij obsega 3 (Scope 3) po ESRS E1 ter standarda ESRS S1 (lastni delavci) ter dvoletnega zamika za standarde ESRS E4 (biotska raznovrstnost), ESRS S2 (delavci v vrednostni verigi), S3 in S4. Pri tem mora podjetje v skladu z <strong>odstavkom 17 standarda ESRS 2<\/strong> v poro\u010dilu kljub uporabi olaj\u0161ave ob materialnosti teme razkriti kratek vsebinski povzetek.<\/p><h3>5. korak: Priprava sanacijskega akcijskega na\u010drta (Roadmap)<\/h3><p>Rezultat analize vrzeli je podroben operativni akcijski na\u010drt, ki za vsako identificirano rumeno in rde\u010do vrzel dolo\u010di ukrep, imenovanega skrbnika podatka ali procesa znotraj organizacije, \u010dasovni rok za vzpostavitev evidence ter potrebne finan\u010dne vire.<\/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-c4734_g2 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_g2\" 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-c4734_g2s elementor-widget elementor-widget-spacer\" data-id=\"c4734_g2s\" 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-c4734_b2 e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_b2\" 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-w4734_s3 elementor-widget elementor-widget-spacer\" data-id=\"w4734_s3\" 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-w4734_h2 elementor-widget elementor-widget-heading\" data-id=\"w4734_h2\" 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\">Merila kakovosti podatkov po ESRS 1 in priprava na zunanjo revizijo<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_t2 elementor-widget elementor-widget-text-editor\" data-id=\"w4734_t2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3>Kvalitativne zna\u010dilnosti informacij po ESRS 1<\/h3><p>Standard ESRS 1 v Dodatku B opredeljuje temeljne kvalitativne zna\u010dilnosti, ki jih mora izpolnjevati vsaka razkrita informacija:<\/p><ul><li><strong>Ustreznost (relevantnost, ESRS 1 Dodatek B, QC 1-4):<\/strong> Informacija mora vplivati na odlo\u010ditve uporabnikov ter imeti potrditveno ali napovedno vrednost.<\/li><li><strong>Zvesta oziroma verodostojna predstavitev (angl. faithful representation, QC 5-9):<\/strong> Informacije morajo zagotavljati po\u0161teno, to\u010dno, nevtralno in celovito sliko trajnostnostnega stanja podjetja.<\/li><li><strong>Primerljivost (QC 10-12):<\/strong> Podatki morajo omogo\u010dati primerjavo z rezultati preteklih let iste dru\u017ebe ter primerjavo z drugimi podjetji v panogi, kar zahteva dosledno uporabo uveljavljenih formul in standardiziranih merskih enot.<\/li><li><strong>Preverljivost (QC 13-15):<\/strong> Informacije morajo omogo\u010dati, da razli\u010dni usposobljeni in neodvisni opazovalci dose\u017eejo soglasje, da je razkritje popolno, nevtralno in to\u010dno. Zahteve se izpolnijo z revizijsko sledjo do primarnih dokazil (ra\u010duni, tehtalni listi, pogodbe), ob ustreznem dokumentiranju pa standardi izrecno dopu\u0161\u010dajo tudi utemeljene ocene, strokovne pribli\u017eke in modelske izra\u010dune z jasno razkritimi predpostavkami.<\/li><li><strong>Razumljivost (QC 16-20):<\/strong> Poro\u010dilo mora biti oblikovano jasno, pregledno in strukturirano, brez nepotrebnega \u017eargona ali zamegljevanja bistvenih podatkov.<\/li><\/ul><h3>Priprava na zunanjo revizijo z omejenim zagotovilom (Limited Assurance)<\/h3><p>Direktiva CSRD uvaja obveznost, da mora poro\u010dilo o trajnostnosti pregledati poobla\u0161\u010deni revizor, ki izda mnenje z omejenim zagotovilom (limited assurance); Direktiva (EU) 2026\/470 (Omnibus I) je prehod na razumno zagotovilo ukinila, zato omejeno zagotovilo ostaja trajna zakonska raven. Zunanji revizor pri pregledu natan\u010dno preu\u010duje metodologijo analize dvojne pomembnosti in analize vrzeli, sistem notranjih kontrol nad poro\u010danjem o trajnosti (Internal Controls over Sustainability Reporting &#8211; ICSR) ter dokazno sled podatkov. Analiza vrzeli podjetju omogo\u010da, da te \u0161ibke to\u010dke pravo\u010dasno odpravi.<\/p><h3>Vzpostavitev enotnega vira resnice s programsko platformo ESG ON<\/h3><p>Zbiranje stotin podatkovnih to\u010dk prek neusklajenih preglednic Excel v razli\u010dnih oddelkih predstavlja glavno tveganje za napake in izgubo revizijske sledi. Sodobna re\u0161itev je vzpostavitev enotnega vira resnice (Single Source of Truth) z namensko digitalno platformo, kot je <a href=\"https:\/\/esgon.si\/sl\">ESG ON<\/a>. Platforma omogo\u010da samodejno preslikavo zahtevanih podatkovnih to\u010dk glede na rezultate analize dvojne pomembnosti, dodeljevanje nalog skrbnikom podatkov v oddelkih, varno shranjevanje dokazov za revizorja ter podporo za <a href=\"https:\/\/riso.si\/csrd\/vsme-prostovoljno-trajnostno-porocanje\/\">standard VS (prej VSME; Delegirana uredba (EU) 2026\/1560)<\/a> za partnerje v vrednostni verigi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_s4 elementor-widget elementor-widget-spacer\" data-id=\"w4734_s4\" 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-c4734_faq_g1 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_faq_g1\" 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-c4734_faq_g1s elementor-widget elementor-widget-spacer\" data-id=\"c4734_faq_g1s\" 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-c4734_faq e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_faq\" 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-w4734_faq_txt elementor-widget elementor-widget-text-editor\" data-id=\"w4734_faq_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 vrzeli (FAQ)<\/h2><h3>Kdaj v procesu priprave ESG poro\u010dila se izvede analiza vrzeli?<\/h3><p>Analiza vrzeli se praviloma izvede neposredno po zaklju\u010dku analize dvojne pomembnosti (DMA). Ko podjetje dolo\u010di bistvene okoljske, dru\u017ebene in upravljavske teme ter identificira pripadajo\u010de standarde ESRS, z analizo vrzeli preveri, katere podatke \u017ee zbira v ustreznih formatih in kje obstajajo podatkovne ali postopkovne vrzeli pred kon\u010dno revizijo.<\/p><h3>Kateri so najpogostej\u0161i viri manjkajo\u010dih podatkov pri skladnosti s CSRD?<\/h3><p>V praksi se najve\u010dje vrzeli pojavljajo pri podatkih iz vrednostne verige (Scope 3 emisije toplogrednih plinov po protokolu GHG in standardu ESRS E1), informacijah o lastni delovni sili in nesamostojnih delavcih pod neposrednim nadzorom podjetja (ESRS S1) ter delovnih pogojih pri dobaviteljih v verigi vrednosti (ESRS S2) ter politikah skrbnega pregleda in prepre\u010devanja korupcije (ESRS G1). Pogosto manjkajo tudi formalno sprejete politike in merljivi cilji z izhodi\u0161\u010dnim letom.<\/p><h3>Kak\u0161ne zahteve glede kakovosti podatkov dolo\u010da standard ESRS 1?<\/h3><p>Standard ESRS 1 zahteva, da trajnostnostne informacije izpolnjujejo stroge kvalitativne zna\u010dilnosti: ustreznost (relevantnost), verodostojno predstavitev (to\u010dnost, popolnost in nevtralnost), primerljivost med leti in podjetji, preverljivost (z zagotovljeno revizijsko sledjo) ter razumljivost za dele\u017enike. Analiza vrzeli oceni prav skladnost podatkovnih tokov s temi merili.<\/p><h3>Kako digitalno orodje ESG ON poenostavi izvedbo analize vrzeli?<\/h3><p>Orodje ESG ON vsebuje predpripravljene vpra\u0161alnike in samodejno preslikavo zahtevanih razkritij po standardih ESRS ter prostovoljnem standardu VS (prej VSME; Delegirana uredba (EU) 2026\/1560). Sistem dodeli odgovorne skrbnike za vsako podatkovno to\u010dko, identificira manjkajo\u010de dokaze in v realnem \u010dasu generira matriko vrzeli z akcijskim na\u010drtom za njihovo odpravo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-w4734_faq_html elementor-widget elementor-widget-html\" data-id=\"w4734_faq_html\" 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      \"@id\": \"https:\/\/riso.si\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/#article\",\n      \"isPartOf\": {\n        \"@type\": \"WebPage\",\n        \"@id\": \"https:\/\/riso.si\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\"\n      },\n      \"headline\": \"Analiza vrzeli in njena vloga v trajnostnostnem poro\u010danju\",\n      \"description\": \"Analiza vrzeli odkrije manjkajo\u010de ESG podatke pred revizijo po CSRD in ESRS. Z orodjem ESG ON zapolnite vrzeli in prepre\u010dite tveganja. Preverite re\u0161itve RISO!\",\n      \"inLanguage\": \"sl-SI\",\n      \"mainEntityOfPage\": \"https:\/\/riso.si\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\",\n      \"datePublished\": \"2024-06-18T09:36:26+02:00\",\n      \"dateModified\": \"2026-10-19T11:00:00+02:00\",\n      \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"RISO d.o.o.\",\n        \"url\": \"https:\/\/riso.si\",\n        \"logo\": {\n          \"@type\": \"ImageObject\",\n          \"url\": \"https:\/\/riso.si\/wp-content\/uploads\/riso_logotip_hor.svg\"\n        }\n      },\n      \"author\": {\n        \"@type\": \"Organization\",\n        \"name\": \"RISO d.o.o.\"\n      }\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"@id\": \"https:\/\/riso.si\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/#faq\",\n      \"mainEntity\": [\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kdaj v procesu priprave ESG poro\u010dila se izvede analiza vrzeli?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Analiza vrzeli se praviloma izvede neposredno po zaklju\u010dku analize dvojne pomembnosti (DMA). Ko podjetje dolo\u010di bistvene okoljske, dru\u017ebene in upravljavske teme ter identificira pripadajo\u010de standarde ESRS, z analizo vrzeli preveri, katere podatke \u017ee zbira v ustreznih formatih in kje obstajajo podatkovne ali postopkovne vrzeli pred kon\u010dno revizijo.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kateri so najpogostej\u0161i viri manjkajo\u010dih podatkov pri skladnosti s CSRD?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"V praksi se najve\u010dje vrzeli pojavljajo pri podatkih iz vrednostne verige (Scope 3 emisije toplogrednih plinov po protokolu GHG in standardu ESRS E1), informacijah o lastni delovni sili in nesamostojnih delavcih pod neposrednim nadzorom podjetja (ESRS S1) ter delovnih pogojih pri dobaviteljih v verigi vrednosti (ESRS S2) ter politikah skrbnega pregleda in prepre\u010devanja korupcije (ESRS G1). Pogosto manjkajo tudi formalno sprejete politike in merljivi cilji z izhodi\u0161\u010dnim letom.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kak\u0161ne zahteve glede kakovosti podatkov dolo\u010da standard ESRS 1?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Standard ESRS 1 zahteva, da trajnostnostne informacije izpolnjujejo stroge kvalitativne zna\u010dilnosti: ustreznost (relevantnost), verodostojno predstavitev (to\u010dnost, popolnost in nevtralnost), primerljivost med leti in podjetji, preverljivost (z zagotovljeno revizijsko sledjo) ter razumljivost za dele\u017enike. Analiza vrzeli oceni prav skladnost podatkovnih tokov s temi merili.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kako digitalno orodje ESG ON poenostavi izvedbo analize vrzeli?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Orodje ESG ON vsebuje predpripravljene vpra\u0161alnike in samodejno preslikavo zahtevanih razkritij po standardih ESRS ter prostovoljnem standardu VS (prej VSME; Delegirana uredba (EU) 2026\/1560). Sistem dodeli odgovorne skrbnike za vsako podatkovno to\u010dko, identificira manjkajo\u010de dokaze in v realnem \u010dasu generira matriko vrzeli z akcijskim na\u010drtom za njihovo odpravo.\"\n          }\n        }\n      ]\n    }\n  ]\n}\n<\/script>\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-c4734_faq_g2 elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"c4734_faq_g2\" 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-c4734_faq_g2s elementor-widget elementor-widget-spacer\" data-id=\"c4734_faq_g2s\" 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-c4734_cta e-con-full e-flex e-con e-parent\" data-id=\"c4734_cta\" 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-c4734_ctat elementor-widget elementor-widget-template\" data-id=\"c4734_ctat\" 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 vrzeli (angl. gap analysis) v trajnostnostnem poro\u010danju je sistemati\u010dna primerjava obstoje\u010dih podatkov, procesov in politik podjetja z zahtevami direktive CSRD in standardov ESRS. Z njo podjetje po izvedeni analizi dvojne pomembnosti (DMA) natan\u010dno identificira manjkajo\u010de kazalnike ter pripravi akcijski na\u010drt za skladno pripravo kon\u010dnega ESG poro\u010dila. Direktiva o korporativnem poro\u010danju o trajnosti (direktiva CSRD) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5244,"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-4734","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 vrzeli: skladnost s CSRD in ESRS podatki | RISO<\/title>\n<meta name=\"description\" content=\"Analiza vrzeli odkrije manjkajo\u010de ESG podatke pred revizijo po CSRD in ESRS. 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