TFL Vsebine / Revija SIR*IUS

Non-financial reporting under the revised Companies act (ZGD-1)

Zahteva po razkrivanju nefinančnih informacij, uveljavljena z Direktivo 2014/95/EU, je trenutno zadnja v nizu zahtev po preglednem in jasnem poročanju gospodarskih družb. Prvotni namen razkrivanja podatkov, ki je sprva vključeval podatke o finančnem poslovanju in upravljanju družb, je bil povrnitev izgubljenega zaupanja širše javnosti v kapitalske trge in korporativno upravljanje. Nefinančno poročanje naj dolgoročno pripomore k izboljšanju njihove družbene odgovornosti, saj z razkrivanjem podatkov o nefinančnem poslovanju družba izkazuje svoj odnos do naravnega in socialnega okolja. To je pomembna informacija za vse zainteresirane, ki z družbo sodelujejo ali se odločajo z njo sodelovati. Prav tako je razkrivanje nefinančnih informacij priložnost tudi za družbe, da si pridobijo ali izboljšajo svoj ugled. Nefinančno poročanje po določbah ZGD-1 pomeni obveznost za določene velike družbe in skupine, da razkrijejo nekatere nefinančne podatke v obliki izjave o nefinančnem poslovanju in z opisom politike raznolikosti. Prav ta je sestavni del izjave o upravljanju družb, obe izjavi (o nefinančnem poslovanju in o upravljanju) pa sta sestavni del poslovnega poročila gospodarskih družb, za pripravo in objavo katerega so zadolženi in odgovorni organi vodenja in nadzora. Izjavo o nefinančnem poslovanju in opis politike raznolikosti pregleda revizor, pri čemer se omeji na njuno formalno popolnost.

Request for disclosure of non-financial information, established with Directive 2014/95/EU, is presently the last one in the set of requests for transparent reporting by companies. The initial intention of disclosure of information, which included financial and corporate governance information, was to restore the lost confidence of the public in the capital markets and corporate governance. Non-financial reporting should contribute to improvement of corporate social responsibility in the long run, because disclosure of non-financial information expresses the company´s relation to the natural and social environment. This is important information for all interested who work with the company or are still deciding for working with the company. Non-financial reporting is also an opportunity for companies to gain or to improve their reputation. Non-financial reporting under the Slovenian Companies Act (ZGD-1) means an obligation for large companies and groups to disclose some non-financial information in the form of non-financial statement and with a description of their diversity policy. The latter is a part of the corporate governance statement, and both statements (non-financial and corporate governance) are part of the business report, which preparation and publication is a duty and responsibility of the company'ss management and control bodies. The auditor checks the non-financial statement and the description of the diversity policy, whereby he is limited to their formal completeness.