{"id":61280,"date":"2023-08-01T16:14:11","date_gmt":"2023-08-01T14:14:11","guid":{"rendered":"https:\/\/balkangreenenergynews.com\/rs\/?p=61280"},"modified":"2023-08-01T16:14:11","modified_gmt":"2023-08-01T14:14:11","slug":"pravila-eu-za-izvestavanje-o-odrzivosti-na-meti-kritika-zbog-otvaranja-puta-za-grinvosing","status":"publish","type":"post","link":"https:\/\/balkangreenenergynews.com\/rs\/pravila-eu-za-izvestavanje-o-odrzivosti-na-meti-kritika-zbog-otvaranja-puta-za-grinvosing\/","title":{"rendered":"Pravila EU za izve\u0161tavanje o odr\u017eivosti na meti kritika zbog ‘otvaranja puta’ za grinvo\u0161ing"},"content":{"rendered":"

Evropska komisija je usvojila Evropske standarde izve\u0161tavanja o odr\u017eivosti (ESRS), koji omogu\u0107avaju bolju uskla\u0111enost sa globalnim inicijativama za ovu oblast i nekim propisima Evropske unije (EU) i smanjuju optere\u0107enje za kompanije koje su u obavezi da izve\u0161tavaju u skladu sa Direktivom EU o korporativnom izve\u0161tavanju o odr\u017eivosti (CSRD). Me\u0111utim, nova pravila su izazvala kritike jer navodno \u201crazvodnjavaju\u201c obaveze u vezi sa izve\u0161tavanjem o odr\u017eivosti i olak\u0161avaju kompanijama da praktikuju grinvo\u0161ing (greenwashing).<\/em><\/h2>\n

Usvojeni ESRS, izme\u0111u ostalog, \u010dine izve\u0161tavanje o odre\u0111enim stavkama dobrovoljnim, umesto obaveznim, omoguc\u0301avaju kompanijama koje podnose izve\u0161taje da odlu\u010de koje su teme u vezi sa odr\u017eivo\u0161\u0107u \u201cbitne\u201d i odla\u017ee na godinu dana obavezu izve\u0161tavanja o emisijama iz lanca vrednosti za kompanije sa manje od 750 zaposlenih.<\/p>\n

ESRS \u010dine izve\u0161tavanje o odre\u0111enim stavkama dobrovoljnim, umesto obaveznim<\/p><\/blockquote>\n

Evropska komesarka za finansijsku stabilnost, finansijske usluge i uniju tr\u017ei\u0161ta kapitala Merejd Makginis rekla je da usvojeni standardi posti\u017eu pravu ravnote\u017eu izme\u0111u smanjenja optere\u0107enja za kompanije i omogu\u0107avanja tim kompanijama da poka\u017eu koje napore ula\u017eu kako bi ispunile ciljeve iz Evropskog zelenog dogovora.<\/p>\n

Predlog koji je u novembru 2022. godine podneo EFRAG (ranije European Financial Reporting Advisory Group) uklju\u010divao je veliki broj dobrovoljnih stavki, ali je Evropska komisija i neke obavezne stavke koje je predlo\u017eio EFRAG pretvorila u dobrovoljne.<\/p>\n

U to spadaju planovi za za\u0161titu biodiverziteta, odre\u0111eni pokazatelji o \u010dlanovima radne snage kompanije van radnog odnosa i davanje obja\u0161njenja za\u0161to se odre\u0111ena tema u vezi sa odr\u017eivo\u0161\u0107u ne smatra bitnom.<\/p>\n

Od kompanija se ne tra\u017ei da objasne za\u0161to odre\u0111enu temu smatraju nebitnom za odr\u017eivost<\/p><\/blockquote>\n

Globalna inicijativa za izve\u0161tavanje (Global Reporting Initiative – GRI) je pozdravila nova pravila EU i navela da se njima obezbe\u0111uje kompatibilnost izme\u0111u standarda ESRS i GRI i omoguc\u0301ava kompanijama da izbegnu dvostruko izve\u0161tavanje.<\/p>\n

WWF: Rupe u propisima su otvoren put za grinvo\u0161ing<\/h3>\n

Me\u0111utim, Filipe Dijaz iz nema\u010dkog ogranka organizacije WWF ka\u017ee da je Evropska komisija \u201cpopustila pred pritiscima konzervativnih industrijskih grupa i oslabila standarde do te mere da su rupe u propisima postale otvoren put za grinvo\u0161ing.\u201d<\/p>\n

WWF je upozorio da standardi ESRS ograni\u010davaju moguc\u0301nost investitorima i drugim korisnicima informacija da od kompanija dobiju pouzdane i uporedive podatke o odr\u017eivosti.<\/p>\n

Ova organizacija za za\u0161titu prirode je tako\u0111e pozvala Evropsku komisiju da uvede obavezu za kompanije da objasne za\u0161to smatraju da neka tema nije \u201cbitna\u201d i da ukine odlaganje izve\u0161tavanja o emisijama iz lanca vrednosti za kompanije sa manje od 750 zaposlenih.<\/p>\n

Evropski forum za odr\u017eivo investiranje (European Sustainable Investment Forum – Eurosif<\/a>) tako\u0111e je kritikovao ESRS. Eurosif \u017eali \u0161to se Evropska komisija oglu\u0161ila na pozive investitora da se klju\u010dni poslovni indikatori za\u0161tite \u017eivotne sredine, dru\u0161tvene odgovornosti i korporativnog upravljanja (ESG)<\/a> zadr\u017ee obaveznima, rekla je izvr\u0161na direktorka foruma Aleksandra Palinska.<\/p>\n

Postepeno uvo\u0111enje obaveze izve\u0161tavanja o emisijama iz lanca vrednosti bi moglo omogu\u0107iti u\u0161tede od 1,17 milijardi evra<\/p><\/blockquote>\n

Komisija, sa druge strane, procenjuje da bi postepeno uvo\u0111enje obaveze izve\u0161tavanja o emisijama iz lanca vrednosti moglo da dovede do u\u0161tede od oko 1,17 milijardi evra, u pore\u0111enju sa nacrtom standarda koji je predlo\u017eio EFRAG, dok bi izmene u pogledu va\u017enosti, zajedno sa dobrovoljnim izve\u0161tavanjem o odre\u0111enim podacima, trebalo da smanje tro\u0161kove za 230 miliona evra godi\u0161nje u odnosu na predlog EFRAG-a.<\/p>\n

Prema ESRS-u, velike kompanije iz EU, sa preko 500 zaposlenih, koje su listirane na berzi mora\u0107e da prijavljuju sve emisije – direktne, indirektne \u00a0i one iz lanca vrednosti – od 2024. godine, dok c\u0301e velike kompanije koje nisu na berzi morati to da rade od 2025. Mala i srednja preduzec\u0301a c\u0301e morati da prijavljuju sve emisije od 2026. godine, a kompanije koje nisu iz EU od 2028. godine. Kompanije sa manje od 750 zaposlenih imac\u0301e moguc\u0301nost da izostave emisije iz lanca vrednosti u prvoj godini izve\u0161tavanja.<\/p>\n","protected":false},"excerpt":{"rendered":"

Nova pravila su izazvala kritike jer navodno \u201crazvodnjavaju\u201c obaveze u vezi sa izve\u0161tavanjem o odr\u017eivosti i olak\u0161avaju grinvo\u0161ing<\/p>\n","protected":false},"author":25,"featured_media":61284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5909,4],"tags":[2656,6756,6136,869,6423,6491,6096,886],"class_list":["post-61280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-klimatske-promene","category-zivotna-sredina","tag-emisije-co2","tag-esg","tag-esg-standardi","tag-evropska-komisija","tag-greenwashing","tag-grinvosing","tag-odrzivost","tag-wwf","country-regioneu"],"acf":[],"yoast_head":"\nPravila EU za izve\u0161tavanje o odr\u017eivosti na meti kritika 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