{"id":4744,"date":"2024-06-18T09:44:52","date_gmt":"2024-06-18T07:44:52","guid":{"rendered":"https:\/\/riso.si\/?p=4744"},"modified":"2025-03-18T14:10:58","modified_gmt":"2025-03-18T13:10:58","slug":"evropski-standardi-za-trajnostno-porocanje-esrs","status":"publish","type":"post","link":"https:\/\/riso.si\/en\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/","title":{"rendered":"Evropski standardi za trajnostno poro\u010danje (ESRS)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4744\" class=\"elementor elementor-4744\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7267306 e-con-full e-flex e-con e-parent\" data-id=\"7267306\" 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-859fc42 e-flex e-con-boxed e-con e-parent\" data-id=\"859fc42\" 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-80d97d8 elementor-widget elementor-widget-text-editor\" data-id=\"80d97d8\" 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;\">V zadnjih letih se je poudarek na trajnostnem razvoju mo\u010dno pove\u010dal, saj podjetja po vsem svetu i\u0161\u010dejo na\u010dine, kako zmanj\u0161ati svoj vpliv na okolje in izbolj\u0161ati dru\u017ebeno odgovornost. Evropska unija je v tem kontekstu razvila Evropske standarde za trajnostno poro\u010danje (ESRS). ESRS so bili uvedeni z namenom <strong>zagotoviti dosledno, primerljivo in zanesljivo poro\u010danje o trajnostnih dejavnostih<\/strong>.<\/p><figure id=\"attachment_4696\" aria-describedby=\"caption-attachment-4696\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-4696\" 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 subjekta 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><h2>ESRS 1 in ESRS 2<\/h2><figure id=\"attachment_4749\" aria-describedby=\"caption-attachment-4749\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-4749\" src=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-1-2.webp\" alt=\"Evropski standardi za trajnostno poro\u010danje (ESRS) - ESRS 1 in ESRS 2.\" width=\"1280\" height=\"656\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-1-2.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-1-2-400x205.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-1-2-1024x525.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-1-2-768x394.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-1-2-18x9.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4749\" class=\"wp-caption-text\">Evropski standardi za trajnostno poro\u010danje (ESRS) &#8211; ESRS 1 in ESRS 2.<\/figcaption><\/figure><ul><li style=\"font-weight: 400;\"><strong>ESRS 1<\/strong><span data-offset-key=\"ajohj-0-3\"> dolo\u010da splo\u0161ne zahteve za poro\u010danje o trajnostnih informacijah. Standard dolo\u010da, kako naj podjetja poro\u010dajo o svojih trajnostnih praksah, vklju\u010dno z okoljskimi, socialnimi in vpra\u0161anji upravljanja.<\/span><\/li><li><span data-offset-key=\"dcr5f-0-0\"><strong>ESRS 2<\/strong>,<\/span><span data-offset-key=\"dcr5f-0-1\"> se osredoto\u010da na potrebo na jasno identifikacijo in oceno okoljskih vplivov, ki jih ima podjetje, razkritju informacij o strategijah in ciljih za zmanj\u0161evanje teh vplivov ter poro\u010danju o uspe\u0161nosti in napredku v zvezi z lastnimi okoljskimi cilji.<\/span><\/li><\/ul><h2>ESRS E<\/h2><figure id=\"attachment_4750\" aria-describedby=\"caption-attachment-4750\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-4750\" src=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-E.webp\" alt=\"Evropski standardi za trajnostno poro\u010danje (ESRS) - ESRS E\" width=\"1280\" height=\"656\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-E.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-E-400x205.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-E-1024x525.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-E-768x394.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-E-18x9.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4750\" class=\"wp-caption-text\">Evropski standardi za trajnostno poro\u010danje (ESRS) &#8211; ESRS E<\/figcaption><\/figure><div class=\"\" data-block=\"true\" data-editor=\"3mqg3\" data-offset-key=\"ajohj-0-0\"><div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"ajohj-0-0\"><strong>ESRS E obsega pet okoljskih standardov:<\/strong><\/div><\/div><div class=\"__ig-listItemContents\"><ul><li><strong>ESRS E1 \u2013 Podnebne spremembe:<\/strong><span data-offset-key=\"41g28-0-1\"> podatkovne to\u010dke o vplivih, tveganjih in prilo\u017enostih, povezanih s podnebjem.<\/span><\/li><li><strong><span style=\"font-size: 16px;\" data-offset-key=\"ckrpp-0-0\">ESRS E2 \u2013 Onesna\u017eevanje<\/span><\/strong><span style=\"font-size: 16px;\" data-offset-key=\"ckrpp-0-1\"><strong>:<\/strong> podatkovne to\u010dke o onesna\u017eevanju in ohranjanju okolja ,vklju\u010dno z u\u010dinki onesna\u017eevanja, tako neposrednega kot posrednega.<\/span><\/li><li><strong><span style=\"font-size: 16px;\" data-offset-key=\"55hk2-0-0\">ESRS E3 \u2013 Vodni in morski viri:<\/span><\/strong><span style=\"font-size: 16px;\" data-offset-key=\"55hk2-0-1\"> podatkovne to\u010dke povezane z vodnimi in morskimi viri.<\/span><\/li><li><strong><span style=\"font-size: 16px;\" data-offset-key=\"dcr5f-0-0\">ESRS E4 \u2013 Biotska raznovrstnost in ekosistemi:\u00a0<\/span><\/strong><span style=\"font-size: 16px;\" data-offset-key=\"dcr5f-0-1\">podatkovne to\u010dke o ohranjanju biotske raznovrstnosti in trajnostnega upravljanja ekosistemov.<\/span><\/li><li><strong><span style=\"font-size: 16px;\" data-offset-key=\"63uvj-0-0\">ESRS E5 \u2013 Raba virov in kro\u017eno gospodarstvo:<\/span><\/strong><span style=\"font-size: 16px;\" data-offset-key=\"63uvj-0-1\"> podatkovne to\u010dke o rabI virov in prehodu v kro\u017eno gospodarstvo.<\/span><\/li><\/ul><\/div><h2>ESRS S<\/h2><figure id=\"attachment_4752\" aria-describedby=\"caption-attachment-4752\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4752 size-full\" src=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-G.webp\" alt=\"Evropski standardi za trajnostno poro\u010danje (ESRS) - ESRS S.\" width=\"1280\" height=\"656\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-G.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-G-400x205.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-G-1024x525.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-G-768x394.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-G-18x9.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4752\" class=\"wp-caption-text\">Evropski standardi za trajnostno poro\u010danje (ESRS) &#8211; ESRS S.<\/figcaption><\/figure><div class=\"\" data-block=\"true\" data-editor=\"4to89\" data-offset-key=\"ajohj-0-0\"><div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"ajohj-0-0\"><strong>ESRS S obsega \u0161tiri dru\u017ebene standarde:<\/strong><\/div><\/div><div class=\"__ig-listItemContents\"><ul><li class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"7b5q-0-0\"><strong>ESRS S1 \u2013 Lastna delovna sila:\u00a0<\/strong><span data-offset-key=\"7b5q-0-1\">podatkovne to\u010dke o lastnih zavezah do svojih zaposlenih, vklju\u010dno s pristopom k zavzetosti zaposlenih, dobremu po\u010dutju, raznolikosti in vklju\u010denosti ter usposabljanju in razvoju.<\/span><\/li><li class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"7b5q-0-0\"><strong><span style=\"font-size: 16px;\" data-offset-key=\"83mr1-0-0\">ESRS S2 \u2013 Delavci v vrednostni verigi:\u00a0<\/span><\/strong><span style=\"font-size: 16px;\" data-offset-key=\"83mr1-0-1\">podatkovne to\u010dke o pravi\u010dnem in eti\u010dnem obravnavanju delavcev v celotni vrednostni verigi vklju\u010dno z pravicami zaposlenih, delovnih pogojih in finan\u010dnem nadomestilu (pla\u010di).<\/span><\/li><li class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"7b5q-0-0\"><span style=\"font-size: 16px;\" data-offset-key=\"dcr5f-0-0\"><strong>ESRS S3 \u2013 Prizadete skupnosti:<\/strong>\u00a0<\/span><span style=\"font-size: 16px;\" data-offset-key=\"dcr5f-0-1\">podatkovne to\u010dke o vplivu poslovnih dejavnosti na lokalne skupnostii, vklju\u010dno z poro\u010danjem o prizadevanjih za sodelovanje s skupnostmi in njihovo podporo ter zagotavljanje odgovornih in trajnostnih praks.<\/span><\/li><li class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"7b5q-0-0\"><strong><span style=\"font-size: 16px;\" data-offset-key=\"55ae1-0-0\">ESRS S4 \u2013 Potro\u0161niki in kon\u010dni uporabniki:<\/span><\/strong><span style=\"font-size: 16px;\" data-offset-key=\"55ae1-0-1\"> podatkovne to\u010dke o pravicah potro\u0161nikov, varnosti izdelkov in odgovorni potro\u0161nji.<\/span><\/li><\/ul><div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"7b5q-0-0\"><span style=\"font-size: 1.7em; font-weight: bold;\">ESRS G<\/span><\/div><\/div><figure id=\"attachment_4751\" aria-describedby=\"caption-attachment-4751\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-4751 size-full\" src=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-S.webp\" alt=\"Evropski standardi za trajnostno poro\u010danje (ESRS) - ESRS G.\" width=\"1280\" height=\"656\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-S.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-S-400x205.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-S-1024x525.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-S-768x394.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS-S-18x9.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4751\" class=\"wp-caption-text\">Evropski standardi za trajnostno poro\u010danje (ESRS) &#8211; ESRS G.<\/figcaption><\/figure><div class=\"\" data-block=\"true\" data-editor=\"6ec1v\" data-offset-key=\"ajohj-0-0\"><div class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"ajohj-0-0\"><span data-offset-key=\"ajohj-0-0\">ESRS G vklju\u010duje en standard:<\/span><\/div><\/div><div class=\"__EMPTY_CONTAINER\" data-block=\"true\" data-editor=\"6ec1v\" data-offset-key=\"a408i-0-0\"><ul><li class=\"public-DraftStyleDefault-block public-DraftStyleDefault-ltr\" data-offset-key=\"a408i-0-0\"><span style=\"font-size: 16px;\" data-offset-key=\"fc81p-0-0\"><strong>ESRS G1 \u2013 Poslovno ravnanje:<\/strong>\u00a0<\/span><span style=\"font-size: 16px;\" data-offset-key=\"fc81p-0-1\">Podatkovne to\u010dke o eti\u010dnem in odgovornem poslovnem ravnanju, vklju\u010dno s prepre\u010devanjem korupcije in podkupovanja, spodbujanjem preglednosti in priznavanjem \u010dlovekovih pravic.<\/span><\/li><\/ul><\/div>\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-92f4c38 e-con-full e-flex e-con e-parent\" data-id=\"92f4c38\" 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-4e946b0 elementor-widget elementor-widget-template\" data-id=\"4e946b0\" 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>V zadnjih letih se je poudarek na trajnostnem razvoju mo\u010dno pove\u010dal, saj podjetja po vsem svetu i\u0161\u010dejo na\u010dine, kako zmanj\u0161ati svoj vpliv na okolje in izbolj\u0161ati dru\u017ebeno odgovornost. Evropska unija je v tem kontekstu razvila Evropske standarde za trajnostno poro\u010danje (ESRS). ESRS so bili uvedeni z namenom zagotoviti dosledno, primerljivo in zanesljivo poro\u010danje o trajnostnih [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4745,"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-4744","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>Evropski standardi za trajnostno poro\u010danje (ESRS) &#8211; RISO<\/title>\n<meta name=\"description\" content=\"Evropski standardi za trajnostno poro\u010danje (ESRS) podjetjem omogo\u010dajo, da jasno in zanesljivo poro\u010dajo o svojem vplivu na okolje, dru\u017ebo in upravljanje.\" \/>\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\/evropski-standardi-za-trajnostno-porocanje-esrs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Evropski standardi za trajnostno poro\u010danje (ESRS) &#8211; RISO\" \/>\n<meta property=\"og:description\" content=\"Evropski standardi za trajnostno poro\u010danje (ESRS) podjetjem omogo\u010dajo, da jasno in zanesljivo poro\u010dajo o svojem vplivu na okolje, dru\u017ebo in upravljanje.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/riso.si\/en\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\" \/>\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=\"2024-06-18T07:44:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-18T13:10:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/riso.si\/wp-content\/uploads\/Evropski-standardi-za-trajnostno-porocanje-ESRS.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\\\/evropski-standardi-za-trajnostno-porocanje-esrs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/evropski-standardi-za-trajnostno-porocanje-esrs\\\/\"},\"author\":{\"name\":\"tilentadej\",\"@id\":\"https:\\\/\\\/riso.si\\\/#\\\/schema\\\/person\\\/5bf02e2656f8193b9fdf34524b116c6f\"},\"headline\":\"Evropski standardi za trajnostno poro\u010danje (ESRS)\",\"datePublished\":\"2024-06-18T07:44:52+00:00\",\"dateModified\":\"2025-03-18T13:10:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/evropski-standardi-za-trajnostno-porocanje-esrs\\\/\"},\"wordCount\":505,\"publisher\":{\"@id\":\"https:\\\/\\\/riso.si\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/evropski-standardi-za-trajnostno-porocanje-esrs\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/riso.si\\\/wp-content\\\/uploads\\\/Evropski-standardi-za-trajnostno-porocanje-ESRS.webp\",\"articleSection\":[\"CSRD\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/riso.si\\\/csrd\\\/evropski-standardi-za-trajnostno-porocanje-esrs\\\/\",\"url\":\"https:\\\/\\\/riso.si\\\/csrd\\\/evropski-standardi-za-trajnostno-porocanje-esrs\\\/\",\"name\":\"Evropski standardi za trajnostno poro\u010danje (ESRS) &#8211; 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