{"id":4759,"date":"2024-06-18T09:54:03","date_gmt":"2024-06-18T07:54:03","guid":{"rendered":"https:\/\/riso.si\/?p=4759"},"modified":"2026-11-06T08:28:04","modified_gmt":"2026-11-06T07:28:04","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 poro\u010dilo in kako ga pripraviti skladno s CSRD?"},"content":{"rendered":"\t\t<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<div style=\"background-color: #f2f5f7; border-left: 4px solid var(--e-global-color-astglobalcolor0); padding: 20px 24px; margin-bottom: 20px;\"><p style=\"font-weight: 400; margin: 0;\"><strong>ESG poro\u010dilo<\/strong> (trajnostnostno poro\u010dilo) je strukturiran dokument, s katerim podjetje razkriva svoje vplive, tveganja in prilo\u017enosti na podro\u010dju varstva okolja (Environmental), dru\u017ebene odgovornosti (Social) ter korporativnega upravljanja (Governance). V Evropski uniji je priprava poro\u010dila zakonsko standardizirana z Direktivo o korporativnem poro\u010danju o trajnosti (<a href=\"https:\/\/riso.si\/csrd\/uvod-v-direktivo-o-korporativnem-porocanju-o-trajnosti-csrd\/\"><strong>CSRD<\/strong><\/a>) ter Evropskimi standardi za trajnostno poro\u010danje (<a href=\"https:\/\/riso.si\/csrd\/evropski-standardi-za-trajnostno-porocanje-esrs\/\"><strong>ESRS<\/strong><\/a>), za podjetja zunaj obsega CSRD z do 1.000 delavci pa s prostovoljnim <a href=\"https:\/\/riso.si\/csrd\/vsme-prostovoljno-trajnostno-porocanje\/\"><strong>standardom VS (prej VSME; Delegirana uredba (EU) 2026\/1560)<\/strong><\/a> ob zakonsko dolo\u010deni zgornji meji informacijskih zahtev v dobavni verigi (value-chain cap).<\/p><\/div><p style=\"font-weight: 400;\">Poro\u010danje o trajnostnosti ni ve\u010d le marketin\u0161ka bro\u0161ura ali stvar dobre volje. Za velika podjetja, ki presegajo zakonske pragove po ZGD-1, je zakonska obveza, za druga podjetja in zlasti mala ter srednja podjetja (MSP) v dobavnih verigah pa postaja klju\u010den dejavnik pri pogojih ban\u010dnega financiranja, ohranjanju poslovnih partnerstev in kandidiranju na javnih razpisih.<\/p><p style=\"font-weight: 400;\">Podjetja se pri pripravi pogosto soo\u010dijo z razpr\u0161enimi podatki, \u010dasovnim pritiskom in strahom pred revizijskimi pripombami. V podjetju <strong>RISO Consulting<\/strong> ponujamo re\u0161itev za oba pristopa: napredno spletno platformo <strong><a href=\"https:\/\/esgon.si\/sl\" target=\"_blank\" rel=\"noopener\">ESG ON<\/a><\/strong> za digitalizacijo in avtomatizacijo procesa ter <strong>celovito svetovalno storitev na klju\u010d<\/strong>, s katero vas na\u0161a ekipa varno pripelje do revizijsko pripravljenega poro\u010dila za pridobitev neodvisnega poro\u010dila o omejenem zagotovilu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1a0101 e-con-full e-flex e-con e-child\" data-id=\"c1a0101\" 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-h1a0101 elementor-widget elementor-widget-heading\" data-id=\"h1a0101\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">I\u0161\u010dete najhitrej\u0161o pot do skladnega ESG poro\u010dila?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-t1a0101 elementor-widget elementor-widget-text-editor\" data-id=\"t1a0101\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"margin-bottom: 5px;\">Preizkusite slovensko modularno platformo <strong><a href=\"https:\/\/esgon.si\/sl\" target=\"_blank\" rel=\"noopener\">ESG ON<\/a><\/strong> z vgrajenim <span style=\"color: var(--e-global-color-astglobalcolor2); font-weight: 700;\">AI asistentom Terra<\/span>, ki po izku\u0161njah uporabnikov lahko bistveno skraj\u0161a \u010das priprave podatkov, ali pa nam prepustite izvedbo na klju\u010d.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1a0102 e-con-full e-flex e-con e-child\" data-id=\"c1a0102\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1a0101 elementor-widget elementor-widget-button\" data-id=\"b1a0101\" 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:\/\/esgon.si\/sl\" 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\">Preizkusite ESG ON (Brezpla\u010den demo)<\/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-b1a0102 elementor-widget elementor-widget-button\" data-id=\"b1a0102\" 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\">Povpra\u0161evanje za storitev na klju\u010d<\/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>\n\t\t\t\t<div class=\"elementor-element elementor-element-sec1h2 elementor-widget elementor-widget-heading\" data-id=\"sec1h2\" 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 obsega ESG poro\u010danje: Okoljski, dru\u017ebeni in upravljavski steber<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sec1txt elementor-widget elementor-widget-text-editor\" data-id=\"sec1txt\" 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 poro\u010dilo celovito obravnava vpliv podjetja na naravno in dru\u017ebeno okolje ter na\u010din vodenja podjetja:<\/p><ol style=\"font-weight: 400;\"><li style=\"margin-bottom: 15px;\"><strong>Okoljski steber (E &#8211; Environmental):<\/strong><br \/>Osredoto\u010da se na vplive poslovanja na ekosistem. Klju\u010dni elementi vklju\u010dujejo <a href=\"https:\/\/riso.si\/csrd\/izracun-ogljicnega-odtisa-organizacije-po-protokolu-ghg\/\"><strong>izra\u010dun oglji\u010dnega odtisa organizacije (CCF)<\/strong><\/a> v CO\u2082ekv. (GWP100 po IPCC AR6) za Obseg 1, Obseg 2 in Obseg 3 po protokolu GHG in standardu ISO 14064-1:2018, rabo energije in vode, ravnanje z odpadki, kro\u017eno gospodarstvo, prepre\u010devanje onesna\u017eevanja ter varovanje biotske raznovrstnosti. Za industrijska podjetja pogosto vklju\u010duje tudi analizo \u017eivljenjskega cikla izdelkov (<a href=\"https:\/\/riso.si\/zeleni-prehod\/izdelava-lca-life-cycle-assessment\/\"><strong>LCA<\/strong><\/a> po ISO 14040\/14044) in pridobitev <a href=\"https:\/\/riso.si\/zeleni-prehod\/epd-okoljska-dekleracija\/\"><strong>EPD okoljskih deklaracij<\/strong><\/a>.<\/li><li style=\"margin-bottom: 15px;\"><strong>Dru\u017ebeni steber (S &#8211; Social):<\/strong><br \/>Zajema odnos podjetja do zaposlenih, dobaviteljev, potro\u0161nikov in lokalnih skupnosti. Vklju\u010duje varnost in zdravje pri delu, pogoje zaposlovanja, enakost spolov, vklju\u010denost, spo\u0161tovanje \u010dlovekovih pravic vzdol\u017e celotne vrednostne verige ter certifikate, kot je Dru\u017ebeno odgovoren delodajalec.<\/li><li><strong>Upravljavski steber (G &#8211; Governance):<\/strong><br \/>Navezuje se na notranje postopke odlo\u010danja, poslovno etiko, prepre\u010devanje korupcije in podkupovanja, za\u0161\u010dito prijaviteljev nepravilnosti (\u017evi\u017ega\u010dev), obvladovanje tveganj ter preglednost delovanja upravnih in nadzornih organov.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-img5169 elementor-widget elementor-widget-image\" data-id=\"img5169\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1656\" height=\"932\" src=\"https:\/\/riso.si\/wp-content\/uploads\/esg-trije-stebri-riso.webp\" class=\"attachment-full size-full wp-image-5169\" alt=\"Trije stebri ESG trajnostnostnega poro\u010danja: okoljski (E), dru\u017ebeni (S) in upravljavski steber (G).\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/esg-trije-stebri-riso.webp 1656w, https:\/\/riso.si\/wp-content\/uploads\/esg-trije-stebri-riso-400x225.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/esg-trije-stebri-riso-1024x576.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/esg-trije-stebri-riso-768x432.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/esg-trije-stebri-riso-1536x864.webp 1536w, https:\/\/riso.si\/wp-content\/uploads\/esg-trije-stebri-riso-18x10.webp 18w\" sizes=\"(max-width: 1656px) 100vw, 1656px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sp1a elementor-widget elementor-widget-spacer\" data-id=\"sp1a\" 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-sec2h2 elementor-widget elementor-widget-heading\" data-id=\"sec2h2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Zakonska struktura ESG poro\u010dila po CSRD in ESRS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sec2txt elementor-widget elementor-widget-text-editor\" data-id=\"sec2txt\" 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;\">Poro\u010dilo o trajnostnosti se po ZGD-1 pripravi kot posebni, jasno ozna\u010den oddelek poslovnega poro\u010dila v okviru rednega letnega poro\u010dila dru\u017ebe (t.i. izjava o trajnostnosti), pripravljena v predpisanem formatu in strukturi:<\/p><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 10px;\"><strong>Poslovno poro\u010dilo:<\/strong> Integrirani del letnega poro\u010dila dru\u017ebe z analizo razvoja, polo\u017eaja poslovanja ter glavnih tveganj.<\/li><li style=\"margin-bottom: 10px;\"><strong>Izjava o trajnostnosti:<\/strong> Strukturirana razkritja po standardih ESRS, ki obsegajo ESRS 1 (splo\u0161ne zahteve), ESRS 2 (splo\u0161na razkritja: BP, GOV, SBM, IRO ter GDR) ter 10 tematskih standardov (ESRS E1-E5, S1-S4, G1) glede na rezultate analize dvojne pomembnosti. Po <strong>Delegirani uredbi (EU) 2026\/1563<\/strong> (v veljavi od 10. 11. 2026, obvezno od 2027, opcijsko za 2026) so standardi poenostavljeni, \u0161tevilo obveznih to\u010dk pa zmanj\u0161ano za ve\u010d kot 60 %.<\/li><li style=\"margin-bottom: 10px;\"><strong>Razkritja po 8. \u010dlenu Uredbe o taksonomiji EU (EU 2020\/852):<\/strong> Prikaz dele\u017ea prihodkov, nalo\u017eb (CapEx) in operativnih stro\u0161kov (OpEx), usklajenih z merili taksonomije EU ter na\u010delom <a href=\"https:\/\/riso.si\/zeleni-prehod\/izdelava-elaborata-dnsh-in-nacelo-dnsh\/\"><strong>DNSH (Do No Significant Harm)<\/strong><\/a>, ob upo\u0161tevanju poenostavljenih predlog in 10 % praga pomembnosti.<\/li><li style=\"margin-bottom: 10px;\"><strong>Elektronski format:<\/strong> Poro\u010dilo se pripravi v enotnem elektronskem formatu (XHTML) z digitalnim ozna\u010devanjem iXBRL za oddajo na AJPES in ESAP.<\/li><li><strong>Zunanji neodvisni pregled z omejenim zagotovilom:<\/strong> Poro\u010dilo mora pregledati poobla\u0161\u010deni revizor, ki izda mnenje z omejenim zagotovilom (<em>limited assurance<\/em>); Direktiva (EU) 2026\/470 (Omnibus I) je prehod na razumno zagotovilo ukinila, zato omejeno zagotovilo ostaja trajna zakonska raven.<\/li><\/ul><p style=\"font-weight: 400;\">Za podjetja z do 1.000 delavci, ki niso zavezanci CSRD, velja prostovoljni <strong>standard VS (prej VSME; Delegirana uredba (EU) 2026\/1560)<\/strong>, katerega Priloga II ter \u0161esti odstavek 70.c \u010dlena ZGD-1 dolo\u010data zakonsko zgornjo mejo informacijskih zahtev (<em>value chain cap<\/em>) ter dobavitelje \u0161\u010ditita pred prekomernimi administrativnimi bremeni velikih kupcev.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-img5170 elementor-widget elementor-widget-image\" data-id=\"img5170\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1656\" height=\"932\" src=\"https:\/\/riso.si\/wp-content\/uploads\/esg-zakonska-struktura-csrd-riso.webp\" class=\"attachment-full size-full wp-image-5170\" alt=\"Zakonska struktura ESG poro\u010dila po direktivi CSRD in standardih ESRS ter VSME.\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/esg-zakonska-struktura-csrd-riso.webp 1656w, https:\/\/riso.si\/wp-content\/uploads\/esg-zakonska-struktura-csrd-riso-400x225.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/esg-zakonska-struktura-csrd-riso-1024x576.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/esg-zakonska-struktura-csrd-riso-768x432.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/esg-zakonska-struktura-csrd-riso-1536x864.webp 1536w, https:\/\/riso.si\/wp-content\/uploads\/esg-zakonska-struktura-csrd-riso-18x10.webp 18w\" sizes=\"(max-width: 1656px) 100vw, 1656px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sp2a elementor-widget elementor-widget-spacer\" data-id=\"sp2a\" 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-sec3h2 elementor-widget elementor-widget-heading\" data-id=\"sec3h2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Izziv v praksi: Zakaj zbiranje podatkov v Excelu vodi v te\u017eave?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sec3txt elementor-widget elementor-widget-text-editor\" data-id=\"sec3txt\" 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;\">Ve\u010dina podjetij pripravo prvega ESG poro\u010dila za\u010dne z Excel tabelami in razpo\u0161iljanjem vpra\u0161alnikov med razli\u010dne oddelke (nabava, finance, kadrovska slu\u017eba, proizvodnja). V praksi to prina\u0161a:<\/p><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 10px;\"><strong>Excel kaos in podvajanje dela:<\/strong> Izguba sledljivosti verzij, manjkajo\u010da dokazila o porabi in neusklajeni podatki.<\/li><li style=\"margin-bottom: 10px;\"><strong>\u010casovna stiska:<\/strong> Priprava poro\u010dila lahko terja mesece ro\u010dnega dela in ve\u010d sto internih delovnih ur.<\/li><li style=\"margin-bottom: 10px;\"><strong>Tveganje pri reviziji:<\/strong> \u010ce podatki nimajo revizijske sledi (npr. neposredno pripetega ra\u010duna k emisijskemu vnosu), revizor poro\u010dila ne more potrditi.<\/li><li><strong>Ponavljajo\u010di se vpra\u0161alniki:<\/strong> Kupci in banke po\u0161iljajo lastne ESG obrazce (EcoVadis, ban\u010dni vpra\u0161alniki, CDP), ki zahtevajo ponovno ro\u010dno prepisovanje \u017ee zbranih podatkov.<\/li><\/ul><p style=\"font-weight: 400;\"><strong>Za re\u0161itev teh izzivov smo v RISO razvili digitalno orodje in preizku\u0161en svetovalni model.<\/strong><\/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-sp4top elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"sp4top\" 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-sp4tops elementor-widget elementor-widget-spacer\" data-id=\"sp4tops\" 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-row0004 e-flex e-con-boxed e-con e-parent\" data-id=\"row0004\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-row0004c1 e-con-full e-flex e-con e-child\" data-id=\"row0004c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-row0004h elementor-widget elementor-widget-heading\" data-id=\"row0004h\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Re\u0161itev 1: Spletna aplikacija ESG ON za hitro in avtomatizirano poro\u010danje<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-row0004l elementor-hidden-mobile elementor-widget elementor-widget-text-editor\" data-id=\"row0004l\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"margin-top: 10px;\"><span style=\"display: inline-block; background-color: var(--e-global-color-astglobalcolor2); color: #ffffff; font-weight: 700; padding: 6px 14px; font-size: 14px; letter-spacing: 1px;\">AI ASISTENTKA TERRA \u2022 DO 70 % HITREJE<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-row0004c2 e-con-full e-flex e-con e-child\" data-id=\"row0004c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-row0004t elementor-widget elementor-widget-text-editor\" data-id=\"row0004t\" 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;\">Za podjetja, ki \u017eelijo proces voditi pregledno, digitalno in z minimalnim vlo\u017ekom ro\u010dnega dela, smo v sodelovanju z IT partnerjem Indigo Labs razvili namensko SaaS platformo <strong><a href=\"https:\/\/esgon.si\/sl\" target=\"_blank\" rel=\"noopener\">ESG ON<\/a><\/strong>.<\/p><h4>Klju\u010dne prednosti platforme ESG ON:<\/h4><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 8px;\"><strong>Do 70 % hitrej\u0161a priprava:<\/strong> Strukturiran voden postopek odpravi zmedo glede tega, kateri podatki so potrebni.<\/li><li style=\"margin-bottom: 8px;\"><strong>AI asistentka Terra:<\/strong> Vgrajena umetna inteligenca analizira va\u0161e interne dokumente (pravilnike, poro\u010dila), samodejno izpolnjuje podatkovne to\u010dke in pripravi odgovore za zunanje vpra\u0161alnike (EcoVadis, banke, kupci).<\/li><li style=\"margin-bottom: 8px;\"><strong>Modularnost:<\/strong> Pla\u010date le tiste module, ki jih va\u0161e podjetje dejansko potrebuje (od VSME paketa za MSP do polnega ESRS paketa za velika podjetja).<\/li><li style=\"margin-bottom: 8px;\"><strong>Revizijska pripravljenost (Audit-Ready):<\/strong> Vhodna dokazila (ra\u010duni za elektriko, gorivo) se nalagajo neposredno k postavkam emisij, kar zagotavlja popolno sledljivost.<\/li><li style=\"margin-bottom: 8px;\"><strong>Tehni\u010dna skladnost:<\/strong> Samodejen izvoz v .docx in digitalni format .xhtml za oddajo na AJPES.<\/li><li><strong>Varnost podatkov:<\/strong> Gostovanje v varnih evropskih podatkovnih centrih Microsoft Azure (skladno z ISO 27001, SOC 2 in GDPR).<\/li><\/ul><h4>Dostopni moduli v ESG ON:<\/h4><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 6px;\"><strong>M1 &#8211; <a href=\"https:\/\/riso.si\/csrd\/analiza-dvojne-pomembnosti-jedro-direktive-o-korporativnem-porocanju-o-trajnosti-csrd\/\">Analiza dvojne pomembnosti (DMA)<\/a>:<\/strong> Z vgrajeno anonimno digitalno anketo za dele\u017enike (metodologija v postopku verifikacije pri in\u0161titutu IRDO).<\/li><li style=\"margin-bottom: 6px;\"><strong>M2 &#8211; <a href=\"https:\/\/riso.si\/csrd\/izracun-ogljicnega-odtisa-organizacije-po-protokolu-ghg\/\">Oglji\u010dni odtis organizacije (CCF)<\/a>:<\/strong> Obseg 1, 2 in 3 skladno z GHG Protocol in ISO 14064 (izra\u010dunska logika tehni\u010dno verificirana pri SGS).<\/li><li style=\"margin-bottom: 6px;\"><strong>M3 &#8211; <a href=\"https:\/\/esgon.si\/sl\/moduli\/pcf\" target=\"_blank\" rel=\"noopener\">Oglji\u010dni odtis izdelka (PCF)<\/a>:<\/strong> Izra\u010dun po standardu ISO 14067 (na na\u010delih LCA po ISO 14040\/14044) za potrebe dobavnih verig.<\/li><li style=\"margin-bottom: 6px;\"><strong>M4 &#8211; <a href=\"https:\/\/esgon.si\/sl\/moduli\/vsme-modul\" target=\"_blank\" rel=\"noopener\">VS (prej VSME) modul<\/a>:<\/strong> Prilagojen standard za mala in srednja podjetja (osnovna razkritja B1-B11 in celovita C1-C9).<\/li><li style=\"margin-bottom: 6px;\"><strong>M5 &#8211; DNSH ocena:<\/strong> Preverjanje skladnosti z merili EU Taksonomije za investicijske projekte.<\/li><li style=\"margin-bottom: 6px;\"><strong>M6 &#8211; Na\u010drt za prehod (CTP):<\/strong> Strategija razoglji\u010denja z merljivimi cilji po ESRS E1.<\/li><li style=\"margin-bottom: 6px;\"><strong>M7 &#8211; <a href=\"https:\/\/riso.si\/csrd\/analiza-vrzeli-in-njena-vloga-v-trajnostnem-porocanju\/\">Analiza vrzeli ESRS<\/a>:<\/strong> Natan\u010den pregled pokritosti predpisanih podatkovnih to\u010dk.<\/li><li><strong>M8 &#8211; Analiza podnebnih tveganj:<\/strong> Ocena fizi\u010dnih in prehodnih tveganj po priporo\u010dilih ECB.<\/li><\/ul><p style=\"margin-top: 20px;\"><strong><a href=\"https:\/\/esgon.si\/sl\" target=\"_blank\" rel=\"noopener\" style=\"color: var(--e-global-color-astglobalcolor2);\">Spoznajte vse funkcije in pakete na uradni strani platforme ESG ON (esgon.si\/sl) \u00bb<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-row0004p elementor-widget elementor-widget-spacer\" data-id=\"row0004p\" 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<div class=\"elementor-element elementor-element-sp5top elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"sp5top\" 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-sp5tops elementor-widget elementor-widget-spacer\" data-id=\"sp5tops\" 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-row0005 e-flex e-con-boxed e-con e-parent\" data-id=\"row0005\" 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-row0005c1 e-con-full e-flex e-con e-child\" data-id=\"row0005c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-row0005h elementor-widget elementor-widget-heading\" data-id=\"row0005h\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Re\u0161itev 2: RISO storitev na klju\u010d (9 korakov do zaklju\u010denega poro\u010dila)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-row0005c2 e-con-full e-flex e-con e-child\" data-id=\"row0005c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-row0005t elementor-widget elementor-widget-text-editor\" data-id=\"row0005t\" 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;\">\u010ce v podjetju nimate \u010dasa ali kadrovskih kapacitet za samostojno vodenje projekta, celoten proces prevzame na\u0161a ekipa. <strong>RISO storitev na klju\u010d<\/strong> vas brez stresa popelje skozi celoten postopek:<\/p><ol style=\"font-weight: 400;\"><li style=\"margin-bottom: 10px;\"><strong>Izobra\u017eevanje klju\u010dnega uporabnika:<\/strong> Uvodna delavnica za vodstvo in delovno skupino o zahtevah standardov ESRS\/VSME in \u010dasovnici projekta.<\/li><li style=\"margin-bottom: 10px;\"><strong>Terra AI zbiranje in urejanje dokumentov:<\/strong> Sistemati\u010den zajem internih pravilnikov, energetskih podatkov in dokumentacije s pomo\u010djo AI asistenta Terra.<\/li><li style=\"margin-bottom: 10px;\"><strong>Izra\u010dun oglji\u010dnega odtisa organizacije (CCF):<\/strong> Natan\u010den izra\u010dun emisij TGP v CO\u2082ekv. (GWP100 po IPCC AR6) za Obseg 1, Obseg 2 in Obseg 3 po standardu ISO 14064-1:2018 in protokolu GHG.<\/li><li style=\"margin-bottom: 10px;\"><strong>Izvedba analize dvojne pomembnosti (DMA):<\/strong> Prepoznava pomembnih vplivov, tveganj in prilo\u017enosti (IRO) ter digitalno anketiranje dele\u017enikov.<\/li><li style=\"margin-bottom: 10px;\"><strong>Na\u010drt za prehod (CTP):<\/strong> Priprava akcijskega na\u010drta razoglji\u010denja s konkretnimi ukrepi za zmanj\u0161anje emisij.<\/li><li style=\"margin-bottom: 10px;\"><strong>Priprava trajnostnostnega poro\u010dila:<\/strong> Priprava celotnega besedila, oblikovanje ter vklju\u010ditev vseh zahtevanih ESRS razkritij.<\/li><li style=\"margin-bottom: 10px;\"><strong>Uskladitev z revizorji in popravki:<\/strong> Strokovna podpora pri komunikaciji s poobla\u0161\u010denim revizorjem in vnos morebitnih revizijskih dopolnitev.<\/li><li style=\"margin-bottom: 10px;\"><strong>Finalizacija in oddaja v .xhtml:<\/strong> Tehni\u010dna pretvorba poro\u010dila v predpisan strojno berljiv format .xhtml za oddajo na AJPES.<\/li><li><strong>EU Taksonomija:<\/strong> Vklju\u010ditev specifi\u010dnih razkritij po 8. \u010dlenu Uredbe EU 2020\/852 (dele\u017e prihodkov, CapEx, OpEx).<\/li><\/ol>\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-row0005i e-flex e-con-boxed e-con e-parent\" data-id=\"row0005i\" 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-img5171 elementor-widget elementor-widget-image\" data-id=\"img5171\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1656\" height=\"932\" src=\"https:\/\/riso.si\/wp-content\/uploads\/esg-porocilo-9-korakov-riso.webp\" class=\"attachment-full size-full wp-image-5171\" alt=\"Potek priprave ESG trajnostnostnega poro\u010dila na klju\u010d v 9 korakih z RISO Consulting in platformo ESG ON.\" srcset=\"https:\/\/riso.si\/wp-content\/uploads\/esg-porocilo-9-korakov-riso.webp 1656w, https:\/\/riso.si\/wp-content\/uploads\/esg-porocilo-9-korakov-riso-400x225.webp 400w, https:\/\/riso.si\/wp-content\/uploads\/esg-porocilo-9-korakov-riso-1024x576.webp 1024w, https:\/\/riso.si\/wp-content\/uploads\/esg-porocilo-9-korakov-riso-768x432.webp 768w, https:\/\/riso.si\/wp-content\/uploads\/esg-porocilo-9-korakov-riso-1536x864.webp 1536w, https:\/\/riso.si\/wp-content\/uploads\/esg-porocilo-9-korakov-riso-18x10.webp 18w\" sizes=\"(max-width: 1656px) 100vw, 1656px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-sp5bot elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"sp5bot\" 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-sp5bots elementor-widget elementor-widget-spacer\" data-id=\"sp5bots\" 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-sp6top elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"sp6top\" 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-sp6tops elementor-widget elementor-widget-spacer\" data-id=\"sp6tops\" 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-row0006 e-flex e-con-boxed e-con e-parent\" data-id=\"row0006\" 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-row0006h elementor-widget elementor-widget-heading\" data-id=\"row0006h\" 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\">Primerjava pristopov k pripravi ESG poro\u010dila<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-row0006t elementor-widget elementor-widget-text-editor\" data-id=\"row0006t\" 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=\"overflow-x: auto; margin-top: 15px;\"><table style=\"width: 100%; border-collapse: collapse; text-align: left; font-size: 16px; border: 1px solid #dddddd;\"><thead><tr style=\"background-color: var(--e-global-color-astglobalcolor0); color: #ffffff;\"><th style=\"padding: 16px; border: 1px solid #dddddd; width: 20%;\">Kriterij<\/th><th style=\"padding: 16px; border: 1px solid #dddddd; width: 25%;\">Lastna priprava v Excelu<\/th><th style=\"padding: 16px; border: 1px solid #dddddd; width: 25%;\">Tradicionalne svetovalne agencije<\/th><th style=\"padding: 16px; border: 1px solid #dddddd; width: 30%; background-color: var(--e-global-color-astglobalcolor2); color: #ffffff;\">ESG ON platforma + RISO strokovnjaki<\/th><\/tr><\/thead><tbody><tr style=\"background-color: #ffffff;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">\u010cas priprave<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">4-6 mesecev ro\u010dnega dela<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">3-5 mesecev<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd; background-color: #f2f5f7; font-weight: 700; color: var(--e-global-color-astglobalcolor0);\"><span style=\"color: var(--e-global-color-astglobalcolor2); margin-right: 6px;\">\u2713<\/span> Bistveno hitreje (vodeni koraki + Terra AI)<\/td><\/tr><tr style=\"background-color: #f9fafb;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">Preglednost podatkov<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Razpr\u0161ene tabele, verzijski kaos<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Zunanja poro\u010dila, podatki ostanejo zunaj<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd; background-color: #f2f5f7; font-weight: 700; color: var(--e-global-color-astglobalcolor0);\"><span style=\"color: var(--e-global-color-astglobalcolor2); margin-right: 6px;\">\u2713<\/span> Centralizirana baza v oblaku, dostopna 24\/7<\/td><\/tr><tr style=\"background-color: #ffffff;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">Revizijska sledljivost<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Zahtevno ro\u010dno zbiranje in verzioniranje dokazil<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Odvisno od izvajalca<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd; background-color: #f2f5f7; font-weight: 700; color: var(--e-global-color-astglobalcolor0);\"><span style=\"color: var(--e-global-color-astglobalcolor2); margin-right: 6px;\">\u2713<\/span> Digitalna sled (dokazila pripeta k postavkam, kar revizorju olaj\u0161a pregled)<\/td><\/tr><tr style=\"background-color: #f9fafb;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">Stro\u0161kovna u\u010dinkovitost<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Skriti stro\u0161ki internih ur<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Visoki fiksni zneski svetovanja<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd; background-color: #f2f5f7; font-weight: 700; color: var(--e-global-color-astglobalcolor0);\"><span style=\"color: var(--e-global-color-astglobalcolor2); margin-right: 6px;\">\u2713<\/span> Optimalno razmerje cena\/u\u010dinek, modularna izbira<\/td><\/tr><tr style=\"background-color: #ffffff;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">Izpolnjevanje novih anket<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Vsaki\u010d ponovno ro\u010dno vna\u0161anje<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Pla\u010dljive dodatne ure<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd; background-color: #f2f5f7; font-weight: 700; color: var(--e-global-color-astglobalcolor0);\"><span style=\"color: var(--e-global-color-astglobalcolor2); margin-right: 6px;\">\u2713<\/span> Terra AI samodejno re\u0161uje prihodnje vpra\u0161alnike<\/td><\/tr><tr style=\"background-color: #f9fafb;\"><td style=\"padding: 14px 16px; border: 1px solid #dddddd; font-weight: 700;\">Oddaja v .xhtml formatu<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Zahteva zunanjega programerja<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd;\">Pogosto dodatno pla\u010dilo<\/td><td style=\"padding: 14px 16px; border: 1px solid #dddddd; background-color: #f2f5f7; font-weight: 700; color: var(--e-global-color-astglobalcolor0);\"><span style=\"color: var(--e-global-color-astglobalcolor2); margin-right: 6px;\">\u2713<\/span> Vklju\u010deno v proces<\/td><\/tr><\/tbody><\/table><\/div><p style=\"font-size: 14px; color: #666666; margin-top: 10px;\">* Navedeni \u010dasovni razponi predstavljajo tipi\u010dne prakti\u010dne ocene na podlagi svetovalnih izku\u0161enj RISO Consulting pri vodenju trajnostnostnih projektov.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-row0006s elementor-widget elementor-widget-spacer\" data-id=\"row0006s\" 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-sec8h2 elementor-widget elementor-widget-heading\" data-id=\"sec8h2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sofinanciranje: Izkoristite ESG Vav\u010der SPS (do 60 % nepovratnih sredstev)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sec8txt elementor-widget elementor-widget-text-editor\" data-id=\"sec8txt\" 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;\">Za mala in srednja podjetja (MSP) je pri Slovenskem podjetni\u0161kem skladu (SPS) na voljo <a href=\"https:\/\/riso.si\/aktualni-razpisi-objava\/vesg-vavcer-za-pripravo-prostovoljnega-porocila-o-trajnostnosti-sps\/\"><strong>ESG Vav\u010der (Vav\u010der za pripravo prostovoljnega poro\u010dila o trajnostnosti)<\/strong><\/a>, ki pomembno zni\u017ea stro\u0161ek investicije:<\/p><ul style=\"font-weight: 400;\"><li style=\"margin-bottom: 8px;\"><strong>Vi\u0161ina sofinanciranja:<\/strong> Do <span style=\"color: var(--e-global-color-astglobalcolor2); font-weight: 700;\">60 % upravi\u010denih stro\u0161kov<\/span>.<\/li><li style=\"margin-bottom: 8px;\"><strong>Znesek nepovratnih sredstev:<\/strong> Od <strong>1.000,00 EUR do 9.999,99 EUR<\/strong> na podjetje.<\/li><li style=\"margin-bottom: 8px;\"><strong>Skupna sredstva in rok:<\/strong> 1.236.000,00 EUR (Podnebni sklad RS) za obdobje 2026-2028; odprto do porabe sredstev oziroma najpozneje do <strong>31. marca 2028<\/strong>.<\/li><li><strong>Namen:<\/strong> Sofinanciranje stro\u0161kov zunanjega strokovnega izvajalca za pripravo poro\u010dila po standardu VS (prej VSME; Delegirana uredba (EU) 2026\/1560) oziroma poenostavljenih ESRS za MSP, stro\u0161kov neodvisnega pregleda poobla\u0161\u010dene revizijske dru\u017ebe z izdajo poro\u010dila o poslu z omejenim zagotovilom ter javne objave na spletnem portalu AJPES pred vlo\u017eitvijo zahtevka za izpla\u010dilo.<\/li><\/ul><p style=\"font-weight: 400;\">V podjetju RISO vam pomagamo preveriti pogoje upravi\u010denosti in pripraviti dokumentacijo za uspe\u0161no uveljavitev vav\u010derja. <a href=\"https:\/\/riso.si\/aktualni-razpisi-objava\/vesg-vavcer-za-pripravo-prostovoljnega-porocila-o-trajnostnosti-sps\/\" style=\"color: var(--e-global-color-astglobalcolor2); font-weight: 700;\">Preverite pogoje in podrobnosti razpisa ESG Vav\u010der (SPS) \u00bb<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sec8sp elementor-widget elementor-widget-spacer\" data-id=\"sec8sp\" 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-faq4759_txt elementor-widget elementor-widget-text-editor\" data-id=\"faq4759_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 ESG poro\u010danju (FAQ)<\/h2>\n\n<h3>Kdaj mora na\u0161e podjetje prvi\u010d oddati ESG poro\u010dilo?<\/h3>\n<p>Velika podjetja javnega interesa z ve\u010d kot 500 zaposlenimi (1. val) so prvi\u010d poro\u010dala \u017ee za poslovno leto 2024, pri \u010demer za poslovno leto 2026 po prehodni dolo\u010dbi novele ZGD-1O velja enoletna razbremenitev za dru\u017ebe, katerih prihodki ne presegajo 450 mio EUR ali katerih \u0161tevilo delavcev v poslovnem letu ne presega 1.000. Z novelama ZGD-1N (&#8220;stop-the-clock&#8221;) in ZGD-1O (prenos Direktive (EU) 2026\/470 &#8211; Omnibus I) se je za\u010detek poro\u010danja za 2. val zamaknil na poslovno leto 2027 (oddaja 2028), zakonska obveznost pa od leta 2027 dalje zajema velika podjetja in skupine, katerih povpre\u010dno \u0161tevilo delavcev v poslovnem letu presega 1.000 in katerih \u010disti prihodki od prodaje presegajo 450 mio EUR (70.c in 70.\u010d \u010dlen ZGD-1). Za podjetja iz tretjih dr\u017eav (4. val) se obveznost uveljavi za poslovno leto 2028 (nad 450 mio EUR \u010distih prihodkov v EU in nad 200 mio EUR pri podru\u017enici po 70.d in 683.b \u010dlenu ZGD-1). Kotirajo\u010da in nekotirana mala in srednja podjetja (MSP) ter podjetja pod tema pragovoma so iz zakonske obveznosti izvzeta, vendar pogosto poro\u010dajo prostovoljno po standardu VS (prej VSME; Delegirana uredba (EU) 2026\/1560) na zahtevo poslovnih bank in kupcev v dobavni verigi, pri \u010demer jih \u0161\u010diti zakonska kapica verige vrednosti (value-chain cap).<\/p>\n\n<h3>Kako se razlikujeta standarda ESRS in VS (prej VSME)?<\/h3>\n<p>Standardi ESRS so obvezni za velika podjetja pod direktivo CSRD (od leta 2027 nad 1.000 delavcev in 450 mio EUR prihodkov) ter obsegajo 12 standardov; z Delegirano uredbo (EU) 2026\/1563 so bili poenostavljeni, obvezne podatkovne to\u010dke pa zmanj\u0161ane za ve\u010d kot 60 % (obvezno od 2027, opcijsko za 2026). Standard VS (prej VSME; Delegirana uredba (EU) 2026\/1560) pa je uradni evropski prostovoljni standard za podjetja do 1.000 delavcev izven obsega CSRD. Vsebuje poenostavljen nabor osnovnih razkritij (Osnovni modul B1-B11) ter naprednej\u0161ih razkritij (Celoviti modul C1-C9) ter ne zahteva izvedbe analize dvojne pomembnosti.<\/p>\n\n<h3>Ali je ESG poro\u010dilo obvezno revidirati?<\/h3>\n<p>Da, vsa poro\u010dila, pripravljena v okviru direktive CSRD, morajo prestati zunanjo neodvisno revizijo s poslom dajanja zagotovil z omejenim zagotovilom (limited assurance), kar pomeni, da poobla\u0161\u010deni revizor z negativno formuliranim sklepom potrdi, da ni opazil okoli\u0161\u010din, ki bi kazale na bistveno napa\u010dne navedbe. Direktiva (EU) 2026\/470 (Omnibus I) je prehod na razumno zagotovilo ukinila, zato omejeno zagotovilo ostaja trajna zakonska raven. Za prostovoljna poro\u010dila po standardu VS revizija zakonsko ni predpisana, vendar jo banke in partnerji zelo cenijo (pri uveljavljanju ESG Vav\u010derja SPS pa je neodvisni pregled poobla\u0161\u010dene revizijske dru\u017ebe obvezen pogoj za izpla\u010dilo).<\/p>\n\n<h3>Kaj je analiza dvojne pomembnosti (DMA) in zakaj je nujna?<\/h3>\n<p>Analiza dvojne pomembnosti je temelj celotnega ESG poro\u010dila po ESRS. Pregleduje podjetje z dveh smeri: vpliv podjetja na ljudi in okolje (vsebinska pomembnost oziroma impact materiality) ter finan\u010dni vpliv trajnostnostnih tem na poslovanje podjetja, tveganja in prilo\u017enosti (finan\u010dna pomembnost oziroma financial materiality). Le tiste teme, ki so prepoznane kot pomembne, je podjetje dol\u017eno podrobno razkriti po standardih ESRS. V platformi ESG ON ta proces izvedemo prek strukturiranega vpra\u0161alnika in digitalne ankete dele\u017enikov.<\/p>\n\n<h3>Kako nam pri pripravi pomaga aplikacija ESG ON?<\/h3>\n<p>ESG ON deluje kot va\u0161a centralna digitalna pisarna za trajnostnost. Namesto nepreglednih tabel vas aplikacija vodi korak za korakom skozi predpisane podatkovne to\u010dke, samodejno prera\u010dunava emisije CO\u2082ekv., hrani dokazila za revizorje ter omogo\u010da neposreden izvoz strukturiranega poro\u010dila (.docx in .xhtml). Z vgrajeno AI asistentko Terra pa vam prihrani dneve dela pri izpolnjevanju anket kupcev in bank.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sch4759 elementor-widget elementor-widget-html\" data-id=\"sch4759\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"headline\": \"Kaj je ESG poro\u010dilo in kako ga pripraviti skladno s CSRD?\",\n      \"description\": \"Kaj je ESG poro\u010dilo in kako ga pripraviti skladno s CSRD in ESRS? 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Z novelama ZGD-1N (\"stop-the-clock\") in ZGD-1O (prenos Direktive (EU) 2026\/470 - Omnibus I) se je za\u010detek poro\u010danja za 2. val zamaknil na poslovno leto 2027 (oddaja 2028), zakonska obveznost pa od leta 2027 dalje zajema velika podjetja in skupine, katerih povpre\u010dno \u0161tevilo delavcev v poslovnem letu presega 1.000 in katerih \u010disti prihodki od prodaje presegajo 450 mio EUR (70.c in 70.\u010d \u010dlen ZGD-1). Za podjetja iz tretjih dr\u017eav (4. val) se obveznost uveljavi za poslovno leto 2028 (nad 450 mio EUR \u010distih prihodkov v EU in nad 200 mio EUR pri podru\u017enici po 70.d in 683.b \u010dlenu ZGD-1). Kotirajo\u010da in nekotirana mala in srednja podjetja (MSP) ter podjetja pod tema pragovoma so iz zakonske obveznosti izvzeta, vendar pogosto poro\u010dajo prostovoljno po standardu VS (prej VSME; Delegirana uredba (EU) 2026\/1560) na zahtevo poslovnih bank in kupcev v dobavni verigi, pri \u010demer jih \u0161\u010diti zakonska kapica verige vrednosti (value-chain cap).\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kako se razlikujeta standarda ESRS in VS (prej VSME)?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Standardi ESRS so obvezni za velika podjetja pod direktivo CSRD (od leta 2027 nad 1.000 delavcev in 450 mio EUR prihodkov) ter obsegajo 12 standardov; z Delegirano uredbo (EU) 2026\/1563 so bili poenostavljeni, obvezne podatkovne to\u010dke pa zmanj\u0161ane za ve\u010d kot 60 % (obvezno od 2027, opcijsko za 2026). Standard VS (prej VSME; Delegirana uredba (EU) 2026\/1560) pa je uradni evropski prostovoljni standard za podjetja do 1.000 delavcev izven obsega CSRD. Vsebuje poenostavljen nabor osnovnih razkritij (Osnovni modul B1-B11) ter naprednej\u0161ih razkritij (Celoviti modul C1-C9) ter ne zahteva izvedbe analize dvojne pomembnosti.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Ali je ESG poro\u010dilo obvezno revidirati?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Da, vsa poro\u010dila, pripravljena v okviru direktive CSRD, morajo prestati zunanjo neodvisno revizijo s poslom dajanja zagotovil z omejenim zagotovilom (limited assurance), kar pomeni, da poobla\u0161\u010deni revizor z negativno formuliranim sklepom potrdi, da ni opazil okoli\u0161\u010din, ki bi kazale na bistveno napa\u010dne navedbe. Direktiva (EU) 2026\/470 (Omnibus I) je prehod na razumno zagotovilo ukinila, zato omejeno zagotovilo ostaja trajna zakonska raven. Za prostovoljna poro\u010dila po standardu VS revizija zakonsko ni predpisana, vendar jo banke in partnerji zelo cenijo (pri uveljavljanju ESG Vav\u010derja SPS pa je neodvisni pregled poobla\u0161\u010dene revizijske dru\u017ebe obvezen pogoj za izpla\u010dilo).\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kaj je analiza dvojne pomembnosti (DMA) in zakaj je nujna?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"Analiza dvojne pomembnosti je temelj celotnega ESG poro\u010dila po ESRS. Pregleduje podjetje z dveh smeri: vpliv podjetja na ljudi in okolje (vsebinska pomembnost oziroma impact materiality) ter finan\u010dni vpliv trajnostnostnih tem na poslovanje podjetja, tveganja in prilo\u017enosti (finan\u010dna pomembnost oziroma financial materiality). Le tiste teme, ki so prepoznane kot pomembne, je podjetje dol\u017eno podrobno razkriti po standardih ESRS. V platformi ESG ON ta proces izvedemo prek strukturiranega vpra\u0161alnika in digitalne ankete dele\u017enikov.\"\n          }\n        },\n        {\n          \"@type\": \"Question\",\n          \"name\": \"Kako nam pri pripravi pomaga aplikacija ESG ON?\",\n          \"acceptedAnswer\": {\n            \"@type\": \"Answer\",\n            \"text\": \"ESG ON deluje kot va\u0161a centralna digitalna pisarna za trajnostnost. Namesto nepreglednih tabel vas aplikacija vodi korak za korakom skozi predpisane podatkovne to\u010dke, samodejno prera\u010dunava emisije CO\u2082ekv., hrani dokazila za revizorje ter omogo\u010da neposreden izvoz strukturiranega poro\u010dila (.docx in .xhtml). Z vgrajeno AI asistentko Terra pa vam prihrani dneve dela pri izpolnjevanju anket kupcev in bank.\"\n          }\n        }\n      ]\n    }\n  ]\n}\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-sec9sp elementor-widget elementor-widget-spacer\" data-id=\"sec9sp\" 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-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\">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>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":5193,"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 v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG poro\u010dilo: kaj je, zahteve CSRD in priprava | RISO<\/title>\n<meta name=\"description\" content=\"Kaj je ESG poro\u010dilo in kako ga pripraviti skladno s CSRD in ESRS? 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