{"id":75589,"date":"2024-12-04T16:34:16","date_gmt":"2024-12-04T15:34:16","guid":{"rendered":"https:\/\/balkangreenenergynews.com\/rs\/?p=75589"},"modified":"2024-12-05T16:41:03","modified_gmt":"2024-12-05T15:41:03","slug":"izvestaje-o-odrzivosti-morace-da-preda-50-kompanija-u-hrvatskoj","status":"publish","type":"post","link":"https:\/\/balkangreenenergynews.com\/rs\/izvestaje-o-odrzivosti-morace-da-preda-50-kompanija-u-hrvatskoj\/","title":{"rendered":"Izve\u0161taje o odr\u017eivosti mora\u0107e da preda 50 kompanija u Hrvatskoj"},"content":{"rendered":"

Firme u Hrvatskoj od ove godine dobile su obavezu izve\u0161tavanja o odr\u017eivosti. U prvom krugu ozve\u0161tavanja u 2025. godni za poslovnu 2024. godinu, tu obavezu dobilo je 50 kompanija.<\/h2>\n

Ministarstvo financija, koje je nadle\u017eno za izve\u0161tavanje o odr\u017eivosti<\/a> u Republici Hrvatskoj, objavilo je spisak obveznika<\/a> Izvje\u0161tavanja o odr\u017eivosti za poslovnu godinu koja zapo\u010dinje 1. januara 2024. godine ili nakon tog datuma.<\/p>\n

Obaveza je propisana Zakonom o ra\u010dunovodstvu, kojim je u nacionalno zakonodavstvo prenesena Direktiva o korporativnom izve\u0161tavanju o odr\u017eivosti (CSRD) Evropske unije<\/a>, saop\u0161tila je Hrvatska gospodarska komora (HGK)<\/a>.<\/p>\n

Propis predvi\u0111a da je izve\u0161tavanje za poslovnu godinu koja po\u010dinje 1. januara 2024. obavezno za sve velike preduzetnike, kao i mati\u010dna dru\u0161tva velikih grupa koji su subjekti od javnog interesa na osnovu toga \u0161to su emitovali vrednosne papiri uvr\u0161tene na ure\u0111eno tr\u017ei\u0161te bilo koje dr\u017eave \u010dlanice EU, kreditne institucije, dru\u0161tva za osiguranje ili reosiguranje koji imaju vi\u0161e od 500 radnika.<\/p>\n

Od obaveze izve\u0161tavanja u prvom krugu izuzete su odre\u0111ene firme<\/p><\/blockquote>\n

Ina\u010de, objavljen je i indikativni popis potencijalnih obveznika izve\u0161tavanja o odr\u017eivosti<\/a> u drugom krugu, \u0161to zna\u010di izve\u0161tavanje u 2026. za poslovnu 2025. koji je utvr\u0111en na osnovu pokazatelja na poslednji dan poslovne 2023. Definitivan spisak bi\u0107e utvr\u0111en na osnovu preseka na poslednji dan 2024.<\/p>\n

Od obaveze izve\u0161tavanja u prvom krugu izuzete su firme koje su subjekti od javnog interesa, ali \u0107e se zato one priklju\u010diti firmama iz drugog kruga.<\/p>\n

HGK je uvela hrvatski ESG rejting kao model ocenjivanja odr\u017eivih praksi<\/p><\/blockquote>\n

Ina\u010de, Evropska komisija je usvojila i Evropske standarde izve\u0161tavanja o odr\u017eivosti (ESRS)<\/a>, ali su ta pravila bila kritkovana jer navodno „razvodnjavaju“ obaveze i omogu\u0107avaju grinvo\u0161ing (greenwashing).<\/p>\n

Kako bi pripremila kompanije na izve\u0161tavanje o odr\u017eivosti HGK redovno organizuje radionice ESG akademije<\/a>, a pripremila je i ESG vodi\u010d<\/a> u kojem se mogu prona\u0107i sve klju\u010dne informacije o ESG faktorima, klju\u010dnoj regulativi i strate\u0161kim smernicama, odr\u017eivom finansiranju i ESG rejtingu.<\/p>\n

HGK je u julu pro\u0161le godine uvela hrvatski ESG rejting<\/a> kao model ocenjivanja odr\u017eivih praksi koje primenjuju kompanije.<\/p>\n

Zato je sada pozvala firme da se pripreme za ovu novu obavezu kori\u0161\u0107enjem ESG rejtinga HGK-a<\/a>, alata za procenu odr\u017eivih praksi, odnosno uspe\u0161nosti poslovanja u odnosu na \u017eivotnu sredinu, dru\u0161tvo i korporativno upravljanje.<\/p>\n","protected":false},"excerpt":{"rendered":"

Obaveza je propisana Zakonom o ra\u010dunovodstvu, koji pravi Direktivu o korporativnom izve\u0161tavanju o odr\u017eivosti EU<\/p>\n","protected":false},"author":23,"featured_media":75591,"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":[5253,504,5909,5,4],"tags":[6756,6136,1079,6096],"class_list":["post-75589","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biodiverzitet","category-elektricna-energija","category-klimatske-promene","category-otpad","category-zivotna-sredina","tag-esg","tag-esg-standardi","tag-odrzivi-razvoj","tag-odrzivost","country-hrvatska"],"acf":[],"yoast_head":"\nIzve\u0161taje o odr\u017eivosti mora\u0107e da preda 50 kompanija u Hrvatskoj<\/title>\n<meta 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