{"id":4759,"date":"2024-06-18T09:54:03","date_gmt":"2024-06-18T07:54:03","guid":{"rendered":"https:\/\/riso.si\/?p=4759"},"modified":"2025-07-02T15:23:22","modified_gmt":"2025-07-02T13:23:22","slug":"kaj-je-esg-trajnostno-porocilo","status":"publish","type":"post","link":"https:\/\/riso.si\/en\/csrd\/kaj-je-esg-trajnostno-porocilo\/","title":{"rendered":"Kaj je ESG trajnostno poro\u010dilo?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4759\" class=\"elementor elementor-4759\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4ea923 e-con-full e-flex e-con e-parent\" data-id=\"e4ea923\" 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-f870ed3 e-flex e-con-boxed e-con e-parent\" data-id=\"f870ed3\" 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-39ebddb elementor-widget elementor-widget-text-editor\" data-id=\"39ebddb\" 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;\">ESG trajnostno poro\u010dilo je dokument, ki ga podjetja uporabljajo za komuniciranje svojega vpliva na okolje (Environmental), dru\u017ebo (Social) in upravljanje (Governance) skladno z evropskimi standardi trajnostnega poro\u010danja (<a href=\"https:\/\/riso.si\/en\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\">ESRS<\/a>).<\/p><figure id=\"attachment_4763\" aria-describedby=\"caption-attachment-4763\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-4763\" src=\"https:\/\/riso.si\/wp-content\/uploads\/esg-trajnostno-porocilo-hero.webp\" alt=\"ESG trajnostno poro\u010dilo je dokument, ki ga podjetja uporabljajo za komuniciranje svojega vpliva na okolje.\" width=\"1280\" height=\"596\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/esg-trajnostno-porocilo-hero.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/esg-trajnostno-porocilo-hero-400x186.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/esg-trajnostno-porocilo-hero-1024x477.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/esg-trajnostno-porocilo-hero-768x358.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/esg-trajnostno-porocilo-hero-18x8.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4763\" class=\"wp-caption-text\">ESG trajnostno poro\u010dilo je dokument, ki ga podjetja uporabljajo za komuniciranje svojega vpliva na okolje.<\/figcaption><\/figure><p><strong>Okoljski vidiki<\/strong> vklju\u010dujejo upravljanje z viri, emisije toplogrednih plinov, upravljanje odpadkov in varovanje biotske raznovrstnosti. <strong>Dru\u017ebeni vidiki<\/strong> se osredoto\u010dajo na odnose s skupnostmi, zaposlovanje, zdravje in varnost ter \u010dlovekove pravice. <strong>Upravljavski vidiki<\/strong> pa vklju\u010dujejo korporativno upravljanje, etiko, transparentnost in skladnost z zakonodajo. <strong>Pri pripravi si lahko pomagate z na\u0161o aplikacijo <a href=\"https:\/\/esgon.si\">ESG ON<\/a>.<\/strong><\/p><h2>Sestava ESG trajnostnega poro\u010dila<\/h2><p style=\"font-weight: 400;\"><strong>Poslovno poro\u010dilo in izjava o trajnosti, pripravljeni v skladu z zahtevami direktive o korporativnem poro\u010danju o trajnosti (CSRD) <\/strong><strong>in Evropskih standardih za trajnostno poro\u010danje (ESRS)<\/strong><strong>, zajemata naslednje elemente (struktura je dolo\u010dena):<\/strong><\/p><ul style=\"font-weight: 400;\"><li><strong>Poslovno poro\u010dilo,<\/strong> vsebuje analizo razvoja in uspe\u0161nosti poslovanja podjetja, njegovega trenutnega polo\u017eaja in napovedi za prihodnji razvoj. Prav tako mora poro\u010dilo obravnavati glavna tveganja in prilo\u017enosti ter vklju\u010devati izjavo o korporativnem upravljanju.<\/li><li><strong>Izjavo o trajnosti<\/strong>, ki so razdeljene na ve\u010d segmentov. Segment splo\u0161nih informacij, ki ga pokriva ESRS 2, daje pregled nad temeljnimi podatkovnimi to\u010dkami, ki so relevantne za vsa podjetja. Okoljske informacije, ki jih zajema ESRS E, vklju\u010dujejo podatke o vplivu podjetja na okolje, ESRS S osvetljuje vpliv podjetja na dru\u017ebo. Upravljalske informacije, ki jih predpisuje ESRS G, pa se nana\u0161ajo na korporativno upravljanje. Za vsa ta podro\u010dja je treba vplive, tveganja in prilo\u017enosti, pomembne podatkovne to\u010dke in morebitne dodatne informacije, ki so potrebne za razumevanje.<\/li><li><strong>Posebna razkritja<\/strong>, ki so v skladu z 8 \u010dlenom Uredbe o taksonomiji EU (EU 2020\/852).<\/li><\/ul><p style=\"font-weight: 400;\"><strong>Celotno poro\u010dilo je potrebno pripraviti v strojno berljivem formatu, ki ustreza ESRS XBRL taksonomiji. Pregledati ga mora revizor in podati omejeno zagotovilo. Poro\u010dilo o trajnosti mora biti integrirano, <\/strong><strong>objavljeno skupaj in povezljivo s finan\u010dnimi informacijami.<\/strong><\/p><h1>Koraki izdelave ESG trajnostnega poro\u010dila<\/h1><figure id=\"attachment_4697\" aria-describedby=\"caption-attachment-4697\" style=\"width: 1280px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-4697\" src=\"https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS.webp\" alt=\"Koraki CSRD trajnostnega poro\u010danja v skladu z Evropskimi standardi za trajnostno poro\u010danje (ESRS)\" width=\"1280\" height=\"814\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS.webp 1280w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-400x254.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-1024x651.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-768x488.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/Koraki-CSRD-trajnostnega-porocanja-v-skladu-z-Evropskimi-standardi-za-trajnostno-porocanje-ESRS-18x12.webp 18w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><figcaption id=\"caption-attachment-4697\" class=\"wp-caption-text\">Koraki izdelave ESG trajnostnega poro\u010danja v skladu z Evropskimi standardi za trajnostno poro\u010danje (ESRS)<\/figcaption><\/figure><p style=\"font-weight: 400;\">Proces je razdeljen na ve\u010d korakov, zasnovan tako, da organizacijam omogo\u010da celovit pregled in sistemati\u010den pristop k trajnostnemu poro\u010danju. Posamezni koraki:<\/p><p><strong>Izobra\u017eevanje<\/strong>: To je za\u010detna faza, kjer se organizacije seznanijo s koncepti in zahtevami trajnostnega poro\u010danja.<\/p><ol style=\"font-weight: 400;\"><li><strong>Skrbni pregled (Kontekst organizacije)<\/strong>: V tej fazi se opravi temeljit pregled organizacije, da se ugotovi, kako trajnostne dejavnosti vplivajo na poslovanje. To zajema identifikacijo vplivov, tveganj in prilo\u017enosti (IRO).<\/li><li><strong>Analiza dvojne pomembnosti<\/strong>: Ta korak vklju\u010duje finan\u010dno in nefinan\u010dno oceno pomembnosti. Ve\u010d informacij v prispevku s klikom <a href=\"https:\/\/riso.si\/en\/zeleni-prehod\/direktiva-o-korporativnem-porocanju-o-trajnosti-csrd\/analiza-dvojne-pomembnosti-jedro-direktive-o-korporativnem-porocanju-o-trajnosti-csrd\/\"><strong>here<\/strong><\/a>.<\/li><li><strong>Analiza vrzeli<\/strong>: Analiza vrzeli odkrije specifi\u010dna podro\u010dja, kjer so podatki za izpolnjevanje podatkovnih to\u010dk lahko manjkajo\u010di, nepopolni ali nepravilno validirani. Ve\u010d informacij v prispevku s klikom <a href=\"https:\/\/riso.si\/en\/zeleni-prehod\/direktiva-o-korporativnem-porocanju-o-trajnosti-csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\"><strong>here<\/strong><\/a>.<\/li><li><strong>Akcijski na\u010drt<\/strong>: Razvije se na\u010drt ukrepov za naslavljanje identificiranih vrzeli in izbolj\u0161anje trajnostne uspe\u0161nosti organizacije.<\/li><li><strong>Strategija razogi\u010denja: <\/strong>Posebna pozornost je namenjena strategiji razoglji\u010denja, ki vklju\u010duje konkretne, in merljive cilje za zmanj\u0161anje emisij toplogrednih plinov (GHG) obsega 1, 2 in 3 (<strong><a href=\"https:\/\/riso.si\/en\/csrd\/izracun-ogljicnega-odtisa-organizacije-po-protokolu-ghg\/\">Izra\u010dun oglji\u010dnega odtisa organizacije po protokolu GHG<\/a><\/strong>). Podjetje izpostavi vzvode razogli\u010denja z ukrepi za bla\u017eitev podnebnih sprememb.<\/li><li><strong>Implementacija<\/strong>: V tej fazi se izvedejo na\u010drtovani ukrepi.<\/li><li><strong>ESG sustainability report<\/strong>: Po implementaciji se sestavi kon\u010dno poro\u010dilo. Ve\u010d informacij v prispevku s klikom <a href=\"https:\/\/riso.si\/en\/zeleni-prehod\/direktiva-o-korporativnem-porocanju-o-trajnosti-csrd\/kaj-je-esg-trajnostno-porocilo\/\"><strong>here<\/strong><\/a>.<\/li><li><strong>(Omejeno) zagotovilo revizorja<\/strong>: Za\u010detne revizije bodo vklju\u010devale omejena zagotovila, kar pomeni, da se bodo revizorji pri pregledu podatkov v glavnem osredoto\u010dali na postopek poro\u010danja in na podro\u010dja z ve\u010djim tveganjem napa\u010dnih navedb. Vendar se pri\u010dakuje, da se bo raven zagotovila s\u010dasoma pove\u010dala na &#8220;razumno&#8221;, to bo zahtevalo obse\u017enej\u0161a preverjanja, vklju\u010dno s preverjanjem podatkov in notranjim nadzorom. Po zadnjih informacijah bo revizija omejena na pobla\u0161\u010dene revizorje, ki imajo v skladu z Zakonom revidiranju veljavno dovoljenje za opravljanje nalog poobla\u0161\u010denega revizorja. Izobra\u017eevanja so \u017ee v teku. Seznam pobla\u0161\u010denih revizorjev je dostopen s klikom <a href=\"https:\/\/www.anr.si\/registri\/register-pooblascenih-revizorjev\/\">here<\/a>.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b6178bb e-con-full e-flex e-con e-parent\" data-id=\"b6178bb\" 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-a470407 elementor-widget elementor-widget-template\" data-id=\"a470407\" 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>ESG trajnostno poro\u010dilo je dokument, ki ga podjetja uporabljajo za komuniciranje svojega vpliva na okolje (Environmental), dru\u017ebo (Social) in upravljanje (Governance) skladno z evropskimi standardi trajnostnega poro\u010danja (ESRS). Okoljski vidiki vklju\u010dujejo upravljanje z viri, emisije toplogrednih plinov, upravljanje odpadkov in varovanje biotske raznovrstnosti. Dru\u017ebeni vidiki se osredoto\u010dajo na odnose s skupnostmi, zaposlovanje, zdravje in varnost [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4760,"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-4759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-csrd"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kaj je ESG trajnostno poro\u010dilo? 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