TFL Vsebine / Revija SIR*IUS

From compliance to value: sustainability disclosures, governance, and competitiveness

V letu 2026 velika podjetja vstopajo v drugo leto obveznega trajnostnega poročanja po CSRD-ju in ESRS-jih, pri čemer se težišče postopno premika od izpolnjevanja zahtev k bolj kakovostnim razkritjem in tesnejši povezavi trajnostnosti s strategijo. Ob tem se krepi pričakovanje deležnikov glede večje transparentnosti, pravočasnega prepoznavanja in obvladovanja tveganj ter odgovornega ravnanja, podprtega z dokazili. Trajnostno poročanje se posledično utrjuje kot standardiziran in primerljiv sistem, pri čemer evropsko načelo dvojne pomembnosti podjetja usmerja k celovitejšemu pogledu. V času večje geopolitične negotovosti se vse bolj uveljavlja t. i. trajnostnost 2.0 – pragmatičen pristop, ki temelji na odpornosti, jasnem lastništvu in odgovornostih, vitkih procesih, učinkovitem upravljanju podatkov in notranjih kontrolah ter komunikaciji z integriteto.

In 2026, large companies enter the second year of mandatory sustainability reporting under the CSRD and ESRS, with the focus gradually shifting from meeting requirements to higher-quality disclosures and a closer integration of sustainability into strategy. At the same time, stakeholders' expectations are growing for greater transparency, timely identification and management of risks, and responsible conduct supported by evidence. As a result, sustainability reporting is becoming established as a standardized and comparable system, with the EU principle of double materiality guiding companies toward a more holistic perspective. In a period of heightened geopolitical uncertainty, "Sustainability 2.0" is increasingly taking hold – a pragmatic approach built on resilience, clear ownership and accountability, lean processes, effective data governance and internal controls, and integrity-based communication.