TFL Vsebine / Revija SIR*IUS

Legal aspects of CSRD: context, transposition into Slovenian law and compliant sustainability reporting (Part 2)

Po prvem delu prispevka o pravnih vidikih CSRD (SIR*IUS 1/25) se v pričujočem delu osredotočamo na pravno ureditev glavnih elementov obveznega poročanja o trajnostnosti. Uvodoma povzemamo bistvene točke zakonodajne reforme Omnibus I na ravni EU-ja, ki se je začela neposredno po objavi prvega dela prispevka in bo vplivala tudi na v tem prispevku obravnavane teme. V osrednjem delu pričujočega prispevka opravimo analizo zakonske ureditve poročila o trajnostnosti po noveli ZGD-1M, jo primerjamo z izvornimi normami CSRD, ob tem obravnavamo pravne in praktične dileme pri uporabi novih pravil ter na ustreznih mestih opozarjamo na pričakovane spremembe po Omnibusu I. S tem pristopom najprej analiziramo (a) predpisano vsebino poročila o trajnostnosti, kot izhaja iz enajstih odstavkov 70.c člena ZGD-1, vključno z osnovnimi potezami standardov poročanja o trajnostnosti ESRS, ter (b) zahteve v zvezi z evropsko enotno elektronsko obliko in digitalnim označevanjem poročila o trajnostnosti. Nadaljujemo z obravnavo (c) revizorjevega pregleda in dajanja zagotovila o zanesljivosti poročila o trajnostnosti ter (d) sprejetja in (e) objave letnih poročil zavezancev za poročanje o trajnostnosti. Sklepno pregledamo še (f) ureditev nadzora nad izvajanjem obravnavanih pravil in sankcije za njihovo kršitev.

After the first part of the article on the legal aspects of the CSRD (SIR*IUS, No. 1/25), this second part focuses on the legal framework governing the main elements of sustainability reporting obligations. We begin by summarizing the key points of the Omnibus I legislative reform at the EU level, which was initiated right after the first part of this article was published and it will also affect the topics covered in this article. In the main part of the article, we analyze the statutory regulation of the sustainability report as introduced by the amendment ZGD-1M, we compare it with the original provisions of the CSRD, we address the legal and practical dilemmas arising in the application of the new rules and, where appropriate, also draw attention to the expected changes under Omnibus I. Using this approach, we first analyze (a) the prescribed content of the sustainability report as set out in the eleven paragraphs of Article 70.c of the ZGD-1, including the basic features of the already adopted ESRS sustainability reporting standards and the planned special version of standards, as well as (b) the requirements relating to the ESEF format and the digital tagging of the report. We then proceed to examine (c) the auditor's review and the provision of assurance on the reliability of the sustainability report, and (d) the adoption and (e) publication of the annual reports of entities subject to sustainability reporting obligations. Finally, we address (f) the regulation of supervision over the implementation of the rules discussed and the sanctions for their infringement.