{"id":5050,"date":"2024-11-07T14:07:40","date_gmt":"2024-11-07T14:07:40","guid":{"rendered":"https:\/\/sc-econsult.com\/?p=5050"},"modified":"2025-09-24T10:40:00","modified_gmt":"2025-09-24T10:40:00","slug":"direktiva-o-korporativnom-izvestavanju-o-odrzivosti-csrd","status":"publish","type":"post","link":"https:\/\/sc-econsult.com\/en\/direktiva-o-korporativnom-izvestavanju-o-odrzivosti-csrd\/","title":{"rendered":"Corporate Sustainability Reporting Directive (CSRD)"},"content":{"rendered":"<h1 class=\"wp-block-heading\">Efekat direktive Evropske Unije o korporativnom izvje\u0161tavanju o odr\u017eivosti (CSRD)<\/h1>\n\n\n\n<p>The Corporate Sustainability Reporting Directive (CSRD) came into effect in January 2023. This directive modernizes and strengthens the rules regarding the social and environmental information that companies are required to report. A broader range of large companies, as well as small and medium-sized enterprises (SMEs) listed on the stock exchange, will now be obligated to report on sustainability. Companies outside the European Union (EU) will also be required to report if they generate more than \u20ac150 million in revenue within the EU market.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Prve kompanije \u0107e morati da primjene nova pravila po prvi put u finansijskoj godini 2024, za izve\u0161taje koji \u0107e biti objavljeni 2025. godine.<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Odgovaramo na naj\u010de\u0161\u0107e postavljena pitanja vezana za CSRD.<\/strong><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Koje informacije \u0107e kompanije morati da otkriju?<\/strong><\/h3>\n\n\n\n<p>Izvje\u0161tavanje prema CSRD-u zasniva se na konceptu dvostruke materijalnosti. Organizacije moraju da otkriju informacije o tome kako njihove poslovne aktivnosti uti\u010du na planetu i ljude, kao i kako njihovi ciljevi odr\u017eivosti, mjere i rizici uti\u010du na finansijsko zdravlje poslovanja. Na primjer, pored zahtjeva da organizacija izvje\u0161tava o svojoj potro\u0161nji energije i tro\u0161kovima, CSRD zahtjeva da prijave i emisijske metrike koje detaljno opisuju kako ta potro\u0161nja energije uti\u010de na \u017eivotnu sredinu, ciljeve za smanjenje tog uticaja, kao i informacije o tome kako \u0107e ostvarivanje tih ciljeva uticati na finansije organizacije.<br>Pored toga, direktiva uvodi i op\u0161tu obavezu revizije na nivou cijele EU. To zna\u010di da \u0107e izvje\u0161taji o odr\u017eivosti kompanija morati da budu sertifikovani kako bi se osiguralo da su prijavljene informacije o odr\u017eivosti ta\u010dne i pouzdane.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Na koje kompanije se CSRD odnosi?<\/strong><\/h3>\n\n\n\n<p>Kako bi pro\u0161irio obim direktive o nefinansijskom izvje\u0161tavanju (NFRD), CSRD uvodi detaljnije zahtjeve i obuhvata ve\u0107i broj kompanija, uklju\u010duju\u0107i:<br>velike kompanije u EU (sa preko 250 zaposlenih i neto prometom od 40 miliona evra)<br>kompanije koje u\u010destvuju na regulisanim tr\u017ei\u0161tima (izuzev mikro-preduze\u0107a)<br>mala i srednja preduze\u0107a (MSP) koja su na regulisanim tr\u017ei\u0161tima<br>kompanije van EU koje ostvaruju neto promet ve\u0107i od 150 miliona evra u EU i imaju najmanje jednu podru\u017enicu\/ograni\u010deni ogranak u EU.<br>Ukratko, CSRD zahtjeva izvje\u0161taje ne samo od kompanija sa sjedi\u0161tem u EU, ve\u0107 i od odre\u0111enih preduze\u0107a koja posluju u regionu.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Od kada se CSRD primjenjuje?<\/strong><\/h3>\n\n\n\n<p>Prema CSRD-u, kompanije \u0107e morati da izvje\u0161tavaju o pitanjima odr\u017eivosti od sljede\u0107ih datuma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2025: (izvje\u0161tavanje za finansijsku godinu 2024): Ako je va\u0161a kompanija velika kompanija od javnog interesa, tj. sa preko 500 zaposlenih i ve\u0107 podlo\u017ena NFRD-u.<\/li>\n\n\n\n<li>2026: (izvje\u0161tavanje za finansijsku godinu 2025): Ako je va\u0161a kompanija velika kompanija koja trenutno nije podlo\u017ena NFRD-u, tj. sa vi\u0161e od 250 zaposlenih i\/ili prometom od 40 miliona evra i\/ili ukupnom imovinom od 20 miliona evra.<\/li>\n\n\n\n<li>2027: (izvje\u0161tavanje za finansijsku godinu 2026): Ako je va\u0161a kompanija malo ili srednje preduze\u0107e koja u\u010destvuje na regulisanim tr\u017ei\u0161tima, mala i nekompleksna kreditna institucija ili zatvoreno osiguravaju\u0107e dru\u0161tvo.<\/li>\n\n\n\n<li>2029: (izvje\u0161tavanje za finansijsku godinu 2028): Ako je va\u0161a kompanija subjekat iz tre\u0107e zemlje sa neto prometom ve\u0107im od 150 miliona evra u EU i ispunjava jedan od sljede\u0107ih kriterijuma:\n<ul class=\"wp-block-list\">\n<li>Najmanje jedna velika podru\u017enica u EU;<\/li>\n\n\n\n<li>Najmanje jedan ogranak koji u\u010destvuje na regulisanim tr\u017ei\u0161tima;<\/li>\n\n\n\n<li>Ogranak u EU sa neto prometom u prethodnoj godini ve\u0107im od 40 miliona evra.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p>Ako Va\u0161a kompanija spada pod jedan od gore navedenih profila, prvi rok za izvje\u0161tavanje mo\u017ee biti izazovan \u2013 sa obimom pitanja o kojima treba izvje\u0161tavati i nivoom verifikacije koji je potreban.<br>&nbsp;<br>Ako se Va\u0161e poslovanje nalazi na putu ovih nadolaze\u0107ih promjena, prvi korak u pripremi je da pa\u017eljivo pregledate informacije o uskla\u0111enosti sa standardima za\u0161tite \u017eivotne sredine. Da li su podaci dosljedni i povjerljivi? Da li ste u toku sa najnovijim promjenama u zahtjevima? Znate li \u0161ta vas o\u010dekuje?<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-default is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"has-medium-font-size\"><mark style=\"background-color:rgba(0, 0, 0, 0);color:#f8e995\" class=\"has-inline-color\">Kontaktirajte na\u0161 tim kako biste otkrili na koji na\u010din na\u0161a rje\u0161enja mogu da Vam pomognu da se unaprijed pripremite za CSRD i jo\u0161 mnogo toga putem email-a: <a href=\"mailto:team@sc-econsult.com\">team@sc-econsult.com<\/a><\/mark><\/p>\n<\/blockquote>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The Corporate Sustainability Reporting Directive (CSRD) came into effect in January 2023. This directive modernizes and strengthens the rules regarding the social and environmental information that companies are required to report. A broader range of large companies, as well as small and medium-sized enterprises (SMEs) listed on the stock exchange, will now be obligated to report on sustainability. Companies outside the European Union (EU) will also be required to report if they generate more than \u20ac150 million in revenue within the EU market.<\/p>","protected":false},"author":1,"featured_media":5052,"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":"disabled","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":[1,16,18],"tags":[29,30],"class_list":["post-5050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-analiza-dobavljaca-csrd-cbam-reach-esg-msds","category-zakonski-okviri-csrd-reach-cbam-msds-rohs","tag-csrd-direktiva","tag-poslovno-savjetovanje-csrd"],"_links":{"self":[{"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/posts\/5050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/comments?post=5050"}],"version-history":[{"count":3,"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/posts\/5050\/revisions"}],"predecessor-version":[{"id":7229,"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/posts\/5050\/revisions\/7229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/media\/5052"}],"wp:attachment":[{"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/media?parent=5050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/categories?post=5050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sc-econsult.com\/en\/wp-json\/wp\/v2\/tags?post=5050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}