TFL Vsebine / Revija SIR*IUS

EUCSRD: pomemben premik k podnebno nevtralni Evropski uniji

On 21 June 2022, EU policymakers reached an agreement on the Corporate Sustainability Reporting Directive (CSRD). This law will introduce more detailed reporting requirements than the existing Non-Financial Reporting Directive (NFRD). 50,000 companies will have to comply with the new rules, compared to 12,000 in the NFRD. Companies will have to disclose sustainability information in their management reports according to mandatory sustainability reporting standards and present it in a digital, machine- readable format. The CSRD will also require limited assurance on sustainability reporting. These are key changes that the CSRD brings in and that we will explore in this article. The CSRD brings sustainability reporting to the same level as financial reporting for the first time ever. This is fundamental to support the EU Green Deals ambitions and transform Europe into the first climate neutral economy by 2025. Accountancy Europe welcomed the final text agreed by the co-legislators. The accountancy profession will need to be ready for this crucial shift and make sure we can support the CRSD-s reporting and assurance aspects.

Oblikovalci politik EU-ja so 21. junija 2022 sklenili dogovor glede direktive o poročanju o trajnostnem razvoju podjetij (CSRD). Direktiva CSRD uvaja podrobnejše zahteve glede poročanja kot obstoječa direktiva o nefinančnem poročanju (NFRD). Nova pravila bo moralo upoštevati 50.000 podjetij - v primerjavi z 12.000 podjetji, ki so morala poročati v skladu z NFRD-jem. Podjetja bodo morala v svojih poročilih o upravljanju razkriti podatke o trajnosti v skladu z obveznimi standardi poročanja o trajnostnem razvoju in jih predstaviti v digitalni, strojno berljivi obliki. CSRD bo zahteval tudi omejeno zagotovilo o poročanju o trajnosti. To so ključne spremembe, ki jih prinaša CSRD in so predstavljene v pričujočem članku. CSRD prvič postavlja trajnostno poročanje ob bok finančnemu, kar je bistveno za podporo ambicijam zelenega dogovora EU-ja in preoblikovanje Evrope v prvo podnebno nevtralno gospodarstvo do leta 2025. Accountancy Europe pozdravlja končno besedilo, o katerem sta se dogovorila zakonodajalca. Računovodska stroka bo morala biti pripravljena na ta pomembni premik ter zagotoviti podporo poročanju CSRD in dajanju zagotovil.