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Corporate Sustainability Reporting Directive – New reporting requirements for undertakings in the EU

available also in Slovenian below

The Corporate Sustainability Reporting Directive (“CSRD”)1 entered into force on 5 January 2023. The CSRD must be transposed into the national laws of EU member states by 6 July 2024.

Summary of key points:

• the CSRD amends and strengthens the existing rules on reporting sustainability information, creating new uniform and more detailed sustainability reporting standards in the EU;
• the new reporting rules significantly expand the categories of undertakings which are subject to reporting requirements;
• reporting will need to be certified by an accredited independent auditor or certifier;
• the sustainability report will be published in a dedicated section of company management reports, disclosed in a digital, machine-readable format;
• the application of the CSRD will take place in four stages. The first reporting will need to be done in 2025 for the financial year 2024.

The CSRD significantly extends the scope of sustainability reporting requirements and the number of undertakings that are subject to these reporting requirements as compared to the currently applicable Non-Financial Reporting Directive (“NFRD“)2.

Its goal is to increase business accountability, enhance transparency and comparability of sustainability information, prevent divergent sustainability reporting standards and “greenwashing”, and to facilitate the transition to a sustainable economy.

Thorough sustainability reporting can help undertakings to identify and manage their own risks and opportunities related to sustainability and can improve access to financial capital.

1. Undertakings covered by the CSRD

The following categories of undertakings are subject to sustainability reporting obligations under the CSRD, in addition to public-interest entities:

(1) Undertakings whose securities are admitted to trading on a regulated market in the EU (except micro undertakings3);
(2) Large undertakings – either an EU undertaking or an EU subsidiary of a non-EU undertaking, which exceeds at least two of the following criteria:

  • balance sheet total exceeding EUR 20 million,
  • a net turnover exceeding EUR 40 million; and
  • more than 250 employees on average during the financial year;

(3) Third-country undertakings with significant activity in the territory of the EU (net turnover of more than EUR 150 million in the EU at consolidated level) and which have at least one subsidiary (large or listed) or a branch in the territory of the EU exceeding certain net turnover thresholds.

Exemption for Subsidiary Undertakings

A subsidiary undertaking will be exempt from reporting if that undertaking and its subsidiary undertaking are included in a consolidated management report of their parent undertaking, provided that the parent’s report is compliant with the CSRD or if a non-EU parent’s sustainability disclosures were determined to be “equivalent” to EU sustainability reporting standards. The Commission will adopt necessary decisions on the equivalence of sustainability reporting standards and measures that aim to establish general equivalence criteria regarding sustainability reporting standards to issuers of more than one country.

2. When does the CSRD apply?

The application of the new reporting rules will take place in four stages (for financial years starting on or after):

As of 1 January 2024

Large undertakings (with over 500 employees) which are already subject to the NFRD.

As of 1 January 2025

Large undertakings which are not currently subject to the NFRD, and exceed two of the following size criteria:

  • 250 employees on an annual average;
  • balance sheet total of more than EUR 20 million;
  • revenue of more than EUR 40 million.

As of 1 January 2026

All listed small and medium-sized enterprises (SMEs), including third-country undertakings whose securities are admitted to trading on a regulated market in the EU.
SMEs can opt-out from sustainability reporting requirements until 2028.

As of 1 January 2028

Third-country undertakings with:

  • an annual net revenue at the consolidated or individual level in the EU of more than EUR 150 million for each of the last two consecutive financial years, and
  • at least one subsidiary undertaking (which is either a large EU undertaking or an SME) or a branch in the EU which generated an annual net revenue in excess of EUR 40 million in the preceding financial year.

To meet these reporting obligations, undertakings must start collecting the relevant data in the previous year, which means that the companies which must report after 1 January 2024, must start collecting the relevant data from 1 January 2023.

3. What are the obligations under the CSRD?

An undertaking must report forward-looking, retrospective, qualitative and quantitative information necessary to understand (i) the undertaking’s impacts on sustainability matters and (ii) the impact of sustainability matters on the undertaking’s development, performance, and position (“double materiality” reporting).

The principle of double materiality requires that undertakings look inward (to evaluate how sustainability issues affect the undertaking) and outward to understand how the undertaking impacts people and the environment, considering short-, medium- and long-term time horizons.

In order to ensure the quality and reliability of reporting, the sustainability reports of third-country undertakings should be accompanied by an assurance opinion expressed by a person or firm authorised to give an opinion on the assurance of sustainability reporting. If no assurance opinion is provided, the subsidiary undertaking or branch must issue a statement indicating that the third-country undertaking did not make the necessary assurance opinion available.

The sustainability report should be made accessible free of charge to the public through the central, commercial or companies registers of the Member States, or alternatively on the website of the subsidiary undertaking or the branch of the third-country undertaking.

3.1 Provide additional disclosures

Undertakings are required to report on the following list of sustainability matters:

  1. Strategy and business model (including the resilience of their business model and strategy to risks related to sustainability matters; their opportunities related to sustainability matters; their plans (including implementing actions and related financial and investment plans) to ensure that their business model and strategy are compatible with the transition to a sustainable economy and in line with the Paris Agreement and the objective of achieving climate neutrality by 2050; how their business model and strategy take account of the interests of their stakeholders and of their impact on sustainability matters; and how their strategy has been implemented with regard to sustainability matters.)
  2. Established sustainability targets and the progress made towards achieving them;
  3. Governance – the role of the administrative, management and supervisory bodies regarding sustainability matters;
  4. Policies in relation to sustainability matters;
  5. Existence of incentive schemes linked to sustainability matters which are offered to members of the administrative, management and supervisory bodies;
  6. Due diligence process implemented regarding sustainability matters;
  7. Impacts – principal (actual or potential) adverse impacts connected with the undertaking’s value chain, including its own operations, its products and services, its business relationships and its supply chain;
  8. Remedial Actions taken, and the result of such actions, to prevent, mitigate or remediate actual or potential adverse impacts;
  9. Principal risks to the undertaking related to sustainability matters, including the undertaking’s principal dependencies on such matters, and how the undertaking manages those risks; and
  10. Indicators relevant to the disclosures referred to in points (1) to (9).

Value Chain Reporting
Where appropriate, an undertaking will also have to disclose information about its own operations and about its value chain, including its products and services, business relationships and supply chain.

For the first three years of the application of the reporting obligations and in the event that not all the necessary information regarding its value chain is available, the undertaking will have to explain the efforts made to obtain the necessary information about its value chain, the reasons why not all of the necessary information could be obtained, and its plans to obtain the necessary information in the future.

Key Intangible Resources

Undertakings will also need to report information on the key intangible resources4 and explain how the business model of the undertaking fundamentally depends on such resources and how such resources are a source of value creation for the undertaking.

3.2 Report in accordance with new European Sustainability Reporting Standards

Disclosures will need to be reported in accordance with the European Sustainability Reporting Standards (ESRS) which are to be developed by the European Financial Reporting Advisory Group (EFRAG), a public-private partnership tasked to advise the European Commission on the adoption of international financial reporting standards into EU law. The EFRAG delivered the first set of draft ESRS5 to the European Commission on 23 November 2022, and the European Commission must adopt the first set of standards by 30 June 2023.

To respect the principle of proportionality, the European Commission will adopt mandatory sustainability reporting standards for large undertakings and separate, proportionate standards for SMEs, for third country undertakings, and additional sector-specific standards, which are particularly important for sectors associated with high sustainability risks and/or impacts on the environment, human rights and governance6.

Further standards must be adopted by 30 June 2024.

3.3 Use Digital Tagging

Under the NFRD, undertakings may currently choose where to file their non-financial statements – either in their management report or, under certain conditions, in a separate report. Under the CSRD, undertakings will have to disclose sustainability information in their management report. Financial statements and management reports will need to be prepared in a single electronic reporting format, and sustainability information will have to be marked-up as and when specified in the ESEF Regulation7.

3.4 Additional Role of Audit Committees and Assurance Providers

Audit committees will have enhanced responsibilities under the CSRD. Along with monitoring the undertaking’s sustainability reporting process and submitting recommendations to ensure the integrity of the sustainability information, they will need to (i) monitor the effectiveness of the undertaking’s internal quality control and risk management systems and its internal audit functions; (ii) monitor the assurance of annual and consolidated sustainability reporting; (iii) inform the undertaking’s administrative or supervisory body of the outcome of the assurance of sustainability reporting; and (iv) review and monitor the independence of the assurance providers.

The CSRD introduces a general EU-wide audit assurance requirement for reported sustainability information in order to prevent greenwashing. The European Commission will adopt legislation to provide for a “limited assurance” requirement by 1 October 2026, and subsequently adopt further legislation to provide for a higher “reasonable assurance” requirement by 1 October 2028.

3.5 Rights of Shareholders

Shareholders or members of large undertakings subject to sustainability reporting requirements and which represent more than 5 % of the voting rights or 5 % of the capital of the undertaking, acting individually or collectively, have the right to table a draft resolution to be adopted in the general meeting of shareholders or members, requiring that an accredited third-party that does not belong to the same audit firm or network as the statutory auditor or audit firm carrying out the statutory audit prepare a report on certain elements of the sustainability reporting and that such report be made available to the general meeting of shareholders or members.

3.6 Penalties

The CSRD does not contain provisions on uniform penalties for companies that should report under the CSRD but fail to do so, nor does it provide for sanctions for improper conduct by authorised auditors. Penalties and procedures related to infringements will be enacted by the Member States.

4. Key Takeaways

The CSRD significantly extends the scope of the sustainability reporting requirements and the number of undertakings subject to such reporting requirements. It is important that the undertakings to which the CSRD applies start compiling and developing standards and procedures to make sure that the sustainability information is available and accurate.

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1 Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting.
2 The NFRD currently applies to large public-interest entities with an average number of employees in excess of 500, and to public-interest entities that are parent undertakings of such undertakings. Approximately 11,700 companies are subject to the reporting requirements of the NFRD.
3 In order to qualify as a micro undertaking, an undertaking must remain below at least two of the following: (i) have fewer than 10 employees over the financial year on average; (ii) a net turnover of EUR 0.7 million; and (iii) a balance sheet total of EUR 0.35 million.
4 The CSRD defines the “key intangible resources” as resources without physical substance on which the business model of the undertaking fundamentally depends and which are a source of value creation for the undertaking.
5 The first set of 12 draft ESRS is composed of two (2) Cross-cutting Standards and ten (10) topical standards – five (5) covering environment, four (4) social and one (1) governance.
6 EFRAG announced on 23 November 2022 that in the next months it will focus on set 2 of draft ESRS which are draft sector specific standards: (i) five (5) sectors covered by global reporting standards (GRI): agriculture, coal mining, mining, oil+gas (upstream), oil+gas (mid-to downstream) and five (5) high-impact sectors: energy production, road transport, motor vehicle production, food/beverages, and textiles.
7 Commission Delegated Regulation (EU) 2018/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format.

Direktiva o poročanju podjetij o trajnostnosti
Nova pravila poročanja za podjetja v EU

5. januarja 2023 je stopila v veljavo nova direktiva o poročanju podjetij o trajnostnosti (Corporate Sustainability Reporting Directive) (“CSRD”)1 . Države članice bodo dolžne direktivo prenesti v nacionalno zakonodajo do 6. julija 2024.

Glavne novosti direktive:

  • CSRD spreminja obstoječa pravila glede razkritja informacij o trajnostnosti in ustvarja nove enotne in bolj podrobne standarde poročanja o trajnostnosti v EU;
  • K poročanju o trajnostnosti bo zavezanih veliko več kategorij podjetij;
  • Poročila bodo morali potrjevati neodvisni in akreditirani revizorji ali overitelji;
  • Podjetja bodo poročila o trajnostnosti morala vključiti v svoja poslovna poročila, ki bodo morala biti pripravljena v strojno berljivi digitalni obliki;
  • Uveljavitev direktive bo potekala v štirih fazah. Po novih pravilih bodo podjetja prvič morala poročati v letu 2025 za finančno leto 2024.

CSRD v primerjavi z do sedaj veljavno direktivo o nefinančnem poročanju (“NFRD“)2 močno razširja obseg zahtev glede razkritja informacij o trajnostnosti in število podjetij, ki so k razkrivanju zavezana.

Namen direktive je razširiti odgovornost podjetij, izboljšati transparentnost in primerljivost informacij o trajnostnosti, preprečiti uporabo različnih standardov poročanja o trajnostnosti ter tako preprečiti lažno zeleno oglaševanje (greenwashing) in olajšati prehod na trajnostno gospodarstvo.

Kvalitetno poročanje o trajnostnosti lahko podjetjem pomaga opredeliti in upravljati lastna tveganja in priložnosti glede zadev v zvezi s trajnostnostjo in izboljša dostop podjetja do finančnega kapitala.

1. Podjetja, za katere velja CSRD

Poleg subjektov javnega interesa, ki morajo že sedaj poročati skladno s pravili NFRD, nova pravila poročanja o trajnostnosti, določena v CSRD, veljajo za naslednja podjetja:

(1) Podjetja, katerih vrednostni papirji kotirajo na reguliranih trgih EU (razen mikro podjetij3);
(2) Velika podjetja – podjetja v EU ali odvisna podjetja v EU, ki jih obvladujejo podjetja iz tretjih držav, ki presegajo najmanj dva od naslednjih kriterijev:

  • bilančna vsota 20 milijonov EUR,
  • čisti prihodek 40 milijonov EUR; in
  • povprečno število zaposlenih v poslovnem letu: 250;

(3) Obvladujoča podjetja iz tretje države z obsežnimi aktivnostmi na trgu Evropske unije (čisti prihodek v EU na konsolidirani ravni presega 150 milijonov EUR), ki imajo vsaj eno odvisno podjetje v EU (ki je veliko podjetje ali pa kotira na reguliranem trgu EU) ali podružnico v EU, ki presega določene pragove glede čistega prihodka.

Izvzetje za odvisna podjetja

Odvisna podjetja so izvzeta iz obveznosti poročanja, če so (skupaj s svojimi odvisnimi podjetji) vključena v konsolidirano poslovno poročilo svojega obvladujočega podjetja, ki vključuje zahtevane informacije o trajnostnosti skladno z direktivo CSRD. To izvzetje se uporablja tudi, kadar je obvladujoče podjetje, ki poroča na konsolidirani ravni, podjetje iz tretje države in poroča informacije o trajnostnosti v skladu z zahtevami CSRD ali na način, ki je enakovreden standardom EU za poročanje o trajnostnosti. Evropska komisija bo sprejela potrebne odločitve o enakovrednosti standardov poročanja o trajnostnosti in ukrepe za vzpostavitev splošnih meril enakovrednosti za standarde poročanja o trajnostnosti, ki veljajo za izdajatelje iz več kot ene države.

2. Od kdaj veljajo nova pravila?

Nova pravila poročanja se bodo uveljavila v štirih fazah (za finančno leto, ki se začne s tem dnem ali pozneje):

Od 1. januarja 2024

Velika podjetja (z več kot 500 zaposlenimi), ki so že zavezana poročati skladno s pravili NFRD.

Od 1. januarja 2025

Velika podjetja, ki trenutno niso dolžna poročati skladno s pravili NFRD, ki presegajo najmanj dva izmed naslednjih kriterijev:

  • bilančna vsota 20 milijonov EUR,
  • čisti prihodek 40 milijonov EUR; in
  • povprečno število zaposlenih v poslovnem letu: 250.

Od 1. januarja 2026

Vsa mala in srednja podjetja (MSP), vključno s podjetji iz tretjih držav, katerih vrednostni papirji kotirajo na reguliranih trgih EU.
MSP lahko uveljavijo možnost, da do leta 2028 niso zavezana poročati o trajnostnosti po novih pravilih.

Od 1. januarja 2028

Podjetja iz tretjih držav, ki imajo:

  • letni čisti prihodek na konsolidirani ali posamični ravni v EU v višini najmanj 150 milijonov EUR za vsako od zadnjih dveh zaporednih poslovnih let in
  • vsaj eno odvisno podjetje (ki je veliko podjetje v EU ali MSP) ali podružnico v EU, ki je v predhodnem poslovnem letu ustvarila čisti prihodek v višini več kot 40 milijonov EUR.

Da bodo podjetja lahko izpolnila nove obveznosti poročanja, morajo pravočasno začeti zbirati ustrezne podatke. Podjetja, ki morajo poročati po 1. januarju 2024, morajo začeti zbirati ustrezne podatke že v predhodnem letu.

3. Kakšne obveznosti prinaša CSRD?

CSRD zahteva, da podjetje poroča kvalitativne in kvantitativne informacije, informacije glede prihodnosti in preteklosti, ki so potrebne za razumevanje (i) vplivov podjetja na zadeve v zvezi s trajnostnostjo in (ii) vpliva zadev v zvezi s trajnostnostjo na razvoj, uspešnost in položaj podjetja (poročanje o “dvojni pomembnosti”).

Načelo dvojne pomembnosti torej zahteva, da se podjetja ozrejo navznoter, da ocenijo, kako zadeve v zvezi s trajnostnostjo vplivajo na podjetje, in da pogledajo navzven, kako podjetje vpliva na ljudi in okolje, ob upoštevanju kratkoročnih, srednjeročnih in dolgoročnih časovnih obdobij.

Da se zagotovi kakovost in zanesljivost poročanja, bodo poročila o trajnostnosti podjetij iz tretjih držav morala biti objavljena skupaj z mnenjem o zanesljivosti, izraženim s strani osebe ali podjetja, ki je pooblaščeno za to, da podaja mnenja o zanesljivosti poročanja o trajnostnosti. Če mnenje o zanesljivosti ni predloženo, mora odvisno podjetje ali podružnica podati izjavo, da podjetje iz tretje države ni predložilo potrebnega mnenja o zanesljivosti.

Poročilo o trajnostnosti bo moralo biti javnosti dostopno brezplačno v centralnem ali trgovinskem registru ali v registru družb držav članic ali na spletnem mestu odvisnega podjetja ali podružnice podjetja iz tretje države.

3.1 Dodatna razkritja

Podjetja, ki bodo zavezana poročati o trajnostnosti skladno s CSRD, bodo morala razkriti naslednje zadeve v zvezi s trajnostnostjo:

  1. Poslovni model in strategija podjetja (vključno z: (i) odpornostjo modela in strategije na tveganja glede zadev v zvezi s trajnostnostjo; (ii) priložnostmi glede zadev v zvezi s trajnostnostjo; (iii) načrti za zagotovitev, da sta poslovni model in strategija združljiva s prehodom na trajnostno gospodarstvo in v skladu s Pariškim sporazumom in načrti za dosego podnebne nevtralnosti do leta 2050; (iv) načinom, kako poslovni model in strategija podjetja upoštevata interese njegovih deležnikov in vplive podjetja na zadeve v zvezi s trajnostnostjo; in (v) načinom, kako se je izvedla strategija podjetja glede zadev v zvezi s trajnostnostjo);
  2. Cilje glede zadev v zvezi s trajnostnostjo in napredek pri doseganju teh ciljev;
  3. Upravljanje – vloga upravnih, poslovodnih in nadzornih organov glede zadev v zvezi s trajnostnostjo;
  4. Politike glede zadev v zvezi s trajnostnostjo;
  5. Informacije o obstoju shem spodbud, povezanih z zadevami trajnostnosti, ki se ponujajo članom vodstvenih in nadzornih organov;
  6. Postopek skrbnega pregleda, ki se izvaja glede zadev v zvezi s trajnostnostjo;
  7. Škodljive vplive – opis glavnih (dejanskih ali potencialnih) škodljivih vplivov, povezanih z vrednostno verigo podjetja, vključno z njegovimi lastnimi dejavnostmi, proizvodi in storitvami, poslovnimi odnosi in dobavno verigo;
  8. Ukrepe glede škodljivih vplivov – opis vseh sprejetih ukrepov in rezultatov takih ukrepov za preprečevanje, blažitev ali odpravo dejanskih ali potencialnih škodljivih vplivov;
  9. Glavna tveganja podjetja glede zadev v zvezi s trajnostnostjo, vključno z glavnimi odvisnostmi podjetja od takih zadev, in opis načina, kako podjetje upravlja ta tveganja;
  10. Kazalnike, relevantne za vsa navedena razkritja.

Poročanje o vrednostni verigi podjetja
Kadar je ustrezno, naj razkrite informacije vsebujejo tudi informacije o lastnih dejavnostih podjetja in njegovi vrednostni verigi, vključno z njegovimi proizvodi in storitvami, njegovimi poslovnimi odnosi in dobavno verigo.

V primeru, da niso na voljo vse potrebne informacije o njegovi vrednostni verigi, bo moralo podjetje v prvih treh letih po uveljavitvi obveznosti poročanja o trajnostnosti pojasniti kaj je storilo za njihovo pridobitev, zakaj vseh potrebnih informacij ni bilo mogoče pridobiti in kako jih namerava pridobiti v prihodnje.

Poročanje o ključnih neopredmetenih sredstvih

Podjetja bodo morala poročati tudi o ključnih neopredmetenih sredstvih4 in pojasniti, kako je poslovni model podjetja v osnovi odvisen od teh sredstev in kako ta sredstva pripomorejo k ustvarjanju vrednosti v podjetju.

3.2 Poročanje skladno z novimi evropskimi standardi poročanja o trajnosti

Poročanje o trajnostnosti bo moralo biti skladno z novimi evropskimi standardi poročanja o trajnostnosti (the European Sustainability Reporting Standards) (ESRS), ki jih bo Evropska komisija sprejela na podlagi predloga Evropske svetovalne skupine za finančno poročanje (EFRAG). EFRAG je javno-zasebno partnerstvo, ki je zadolženo za svetovanje Evropski komisiji o sprejetju mednarodnih finančnih standardov poročanja v zakonodajo EU. Prvi sveženj osnutkov standardov ESRS5 je EFRAG Evropski komisiji predložil 23. novembra 2022, Evropska komisija pa mora končno obliko standardov sprejeti do 30. junija 2023.

Skladno z načelom sorazmernosti bo Evropska komisija sprejela obvezne standarde poročanja o trajnostnosti za velika podjetja in ločene, sorazmerne standarde za MSP, za podjetja iz tretjih držav ter dodatne standarde za posamezne sektorje, ki so še posebej povezani z velikimi tveganji za trajnostnost in/ali vplive na okolje, človekove pravice in upravljanje6.

Nadaljnje standarde naj bi Evropska komisija sprejela do konca junija 2024.

3.3 Uporaba digitalnega označevanja

V skladu z NFRD lahko podjetja trenutno izberejo, kako bodo pripravila izjavo o nefinančnem poslovanju – lahko jo vključijo v svoje poslovno poročilo ali pa jo pripravijo kot ločeno poročilo. Po CSRD bodo morala podjetja informacije v zvezi s trajnostnostjo razkriti v svojem poslovnem poročilu. Podjetja bodo morala svoja letna finančna poročila in poslovno poročilo pripraviti v enotni elektronski obliki, informacije o trajnostnosti pa ustrezno digitalno označiti skladno z delegirano uredbo o enotni elektronski obliki poročanja7.

3.4 Dodatne naloge revizijskih komisij in dajalcev zagotovil

Revizijske komisije bodo v okviru CSRD imele večjo odgovornost. Poleg spremljanja procesa poročanja o trajnostnosti podjetja in predložitve priporočil za zagotovitev celovitosti informacij o trajnostnosti bodo morale (i) spremljati učinkovitost notranjega nadzora kakovosti in sistemov za obvladovanje tveganja ter notranje revizije podjetja; (ii) spremljati preverjanje letnega in konsolidiranega poročanja o trajnostnosti s strani dajalca zagotovil (tj. revizorja); (iii) obvestiti upravni ali nadzorni organ podjetja o izidu preverjanja poročanja o trajnostnosti s strani dajalca zagotovil; (iv) ter pregledovati in spremljati neodvisnost dajalcev zagotovil.

CSRD bo za celotno EU uvedel splošno zahtevo glede revizijskega zagotovila za sporočene informacije o trajnostnosti, da bi se preprečil greenwashing. Evropska komisija mora najprej (do 1. oktobra 2026) sprejeti dodatne predpise glede zahtev, ki jih mora izpolnjevati „omejeno zagotovilo“ revizorja, nato pa do 1. oktobra 2028 sprejeti nadaljnje predpise, ki bodo zagotavljali višjo zahtevo po „razumnem zagotovilu“ revizorja.

3.5 Pravice delničarjev

Posamezni delničarji ali člani skupine delničarjev velikih podjetij, za katere veljajo obveznosti poročanja o trajnostnosti, ki imajo več kot 5 % glasovalnih pravic ali 5 % kapitala podjetja, imajo pravico, da v sprejetje skupščini delničarjev ali članov uvrstijo osnutek sklepa, ki zahteva, da akreditirana tretja oseba, ki ne pripada istemu revizijskemu podjetju ali mreži kot zakoniti revizor ali revizijsko podjetje, ki izvaja obvezno revizijo, pripravi poročilo o nekaterih elementih poročanja o trajnostnosti, in da zahtevajo, da mora biti tako poročilo na voljo skupščini delničarjev ali članov.

3.6 Kazni

CSRD ne vsebuje določb o enotnih kaznih za podjetja, ki bi morala poročati po CSRD, pa tega ne storijo, niti ne določa sankcij za neustrezno ravnanje pooblaščenih revizorjev. Kazni in postopki v zvezi s kršitvami so prepuščeni državam članicam.

4. Kaj vse to pomeni

CSRD bistveno razširja obseg zahtev glede poročanja o trajnostnosti in število podjetij, za katera veljajo zahteve glede takšnega poročanja. Pomembno je, da podjetja, za katera velja CSRD, začnejo zbirati relevantne podatke in razvijati standarde in postopke, da bodo lahko zagotovila informacije o trajnostnosti in njihovo točnost.

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1 Direktiva (EU) 2022/2464 Evropskega parlamenta in Sveta z dne 14. decembra 2022 o spremembi Uredbe (EU) št. 537/2014, Direktive 2004/109/ES, Direktive 2006/43/ES in Direktive 2013/34/EU glede poročanja podjetij o trajnostnosti.
2 Direktiva o nefinančnem poročanju (Non-Financial Reporting Directive) (NFRD) trenutno velja za velika podjetja, ki so subjekt javnega interesa, in subjekte javnega interesa, ki so nadrejeno podjetje velike skupine, v obeh primerih pa je povprečno število zaposlenih večje od 500, kadar gre za skupino na konsolidirani podlagi. Približno 11.700 podjetji je zavezano poročati v skladu s pravili, ki jih je uvedla direktiva NFRD.
3 Da se podjetje šteje za mikro podjetje, na dan svoje bilance stanja ne sme presegati mej vsaj dveh od naslednjih treh meril: (i) bilančna vsota: 350.000 EUR; (ii) čisti prihodek: 700.000 EUR; (iii) povprečno število zaposlenih v poslovnem letu: 10.
4 CSRD določa, da pojem “ključna neopredmetena sredstva” pomeni sredstva brez fizičnega obstoja, od katerih je v osnovi odvisen poslovni model podjetja in ki so vir ustvarjanja vrednosti v podjetju.
5 Prvi sveženj dvanajstih osnutkov ESRS je sestavljen iz dveh (2) medsektorskih standardov in desetih (10) tematskih standardov – pet okoljskih standardov (Environment), štirje družbeni standardi (Social) in en standard upravljanja (Governance).
6 EFRAG je že 23. novembra 2022 napovedal, da se bo v naslednjih mesecih osredotočil na drugi sveženj standardov specifičnih za sektor, in sicer glede petih sektorjev, ki jih pokrivajo svetovni standardi poročanja (GRI reporting standards): kmetijstvo, kopanje premoga, rudarjenje, nafta+plin (navzgor), nafta+plin (sredina in navzdol) in glede petih sektorjev z velikim vplivom: proizvodnja energije, cestni promet, proizvodnja motornih vozil, hrana/pijača, tekstil.
7 Delegirana uredba Komisije (EU) 2018/815 z dne 17. decembra o dopolnitvi Direktive 2004/109/ES Evropskega parlamenta in Sveta v zvezi z regulativnimi tehničnimi standardi za določitev enotne elektronske oblike poročanja.