{"id":3260,"date":"2025-08-21T07:01:30","date_gmt":"2025-08-21T07:01:30","guid":{"rendered":"https:\/\/spring-shift.com\/?p=3260"},"modified":"2025-09-07T19:23:03","modified_gmt":"2025-09-07T19:23:03","slug":"esg-pit-stop-15-pregled-novosti","status":"publish","type":"post","link":"https:\/\/spring-shift.com\/en\/esg-pit-stop-15-pregled-novosti\/","title":{"rendered":"ESG pit stop #15 \u2013 tre\u0107i dio: Pregled novosti"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"block-630ec1a3-1cb9-48e3-b4ac-9db51f2f11f9\">ESG pit stop #15 \u2013 tre\u0107i dio: Pregled novosti<\/h2>\n\n\n\n<p id=\"block-d1c4f95e-dfa5-4547-87b3-a86e9d1fab25\">U tre\u0107em i posljednjem dijelu ljetnog ESG pit stopa #15 donosimo pregled nekoliko tema koje \u0107e obilje\u017eiti budu\u0107nost odr\u017eivog poslovanja u Europskoj uniji, a o kojima \u0107e se odlu\u010divati nakon ljetne stanke u radu EU institucija.<\/p>\n\n\n\n<ul id=\"block-ce2d0600-fde6-4a18-b7ff-7543396e25bf\" class=\"wp-block-list\"><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\" id=\"block-e1cce788-f04e-4bb3-bd4a-84bf09764749\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/08\/1-3-1024x576.png\" alt=\"\" class=\"wp-image-3261\" srcset=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/08\/1-3-1024x576.png 1024w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/08\/1-3-300x169.png 300w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/08\/1-3-768x432.png 768w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/08\/1-3-18x10.png 18w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/08\/1-3.png 1366w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-5ce58389-2818-43c8-a50d-37d99779ccb1\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"10\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2024\/11\/bullet_red.png\" alt=\"\"><br>Europska komisija planira \u201eokoli\u0161ni Omnibus\u201c<\/h3>\n\n\n\n<p id=\"block-eabfff4a-4369-4cc5-8b70-37536dbfa4cd\">Europska komisija objavila je <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/14794-Simplification-of-administrative-burdens-in-environmental-legislation-_hr\">poziv na o\u010ditovanje<\/a> u kojem tra\u017ei povratne informacije o nadolaze\u0107em \u201eokoli\u0161nom Omnibusu\u201c \u010diji je cilj pojednostaviti okoli\u0161no zakonodavstvo i dodatno smanjiti administrativno optere\u0107enje za kompanije u podru\u010djima kao \u0161to su <strong>kru\u017eno gospodarstvo<\/strong>, <strong>industrijske emisije<\/strong> i <strong>gospodarenje otpadom<\/strong>.<\/p>\n\n\n\n<p id=\"block-db967c77-2298-498c-b217-439ba24d9882\">Ova inicijativa dio je \u0161ireg paketa mjera pojednostavljenja EU zakonodavstva i smanjenja administrativnog optere\u0107enja za kompanije. Poput Omnibusa I koji se odnosi na izvje\u0161tavanje o odr\u017eivosti, i ova inicijativa proizlazi iz plana Europske komisije za ja\u010danje produktivnosti i globalne konkurentnosti EU gospodarstva \u201e<a href=\"https:\/\/commission.europa.eu\/topics\/eu-competitiveness\/competitiveness-compass_hr\">Kompas konkurentnosti<\/a>\u201c objavljenog u sije\u010dnju.<\/p>\n\n\n\n<p id=\"block-1f2536ed-801b-4784-9d36-5b5332d46ef4\">U sklopu ovog poziva na o\u010ditovanje, <strong>Komisija procjenjuje koje bi zakonodavne akte uklju\u010dila u novi omnibus paket<\/strong>. Me\u0111u aktima koji se razmatraju su Direktiva o otpadu, zakonodavstvo o industrijskim emisijama i propisi o kru\u017enom gospodarstvu. Konkretno, razmatraju se mjere poput racionalizacije izvje\u0161tajnih obveza u okviru Direktive o otpadu i uskla\u0111ivanja pravila vezanih uz pro\u0161irenu odgovornost proizvo\u0111a\u010da. Dodatne mjere mogle bi uklju\u010divati pojednostavljenje procedura za izdavanje okoli\u0161nih dozvola te optimizaciju izvje\u0161tavanja u navedenim podru\u010djima.<\/p>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box3260_94b7ad-58 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box3260_94b7ad-58 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);border-top-left-radius:1px;border-top-right-radius:1px;border-bottom-right-radius:1px;border-bottom-left-radius:1px;background:#ffffff;padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box3260_94b7ad-58 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box3260_94b7ad-58 .kt-info-svg-icon-flip, .kt-info-box3260_94b7ad-58 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box3260_94b7ad-58 .kt-blocks-info-box-media{border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px;margin-top:0px;margin-right:20px;margin-bottom:0px;margin-left:0px;}.kt-info-box3260_94b7ad-58 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box3260_94b7ad-58 .kt-infobox-textcontent h5.kt-blocks-info-box-title{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-top:5px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box3260_94b7ad-58 .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}@media all and (max-width: 1024px){.kt-info-box3260_94b7ad-58 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);}}@media all and (max-width: 767px){.kt-info-box3260_94b7ad-58 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box3260_94b7ad-58\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-left kt-info-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-info-svg-icon\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h5 class=\"kt-blocks-info-box-title\">Sljede\u0107i korak<\/h5><p class=\"kt-blocks-info-box-text\">Komisija planira predstaviti okoli\u0161ni omnibus prijedlog krajem 2025. godine.<\/p><\/div><\/span><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-4e833e06-c733-44d2-917c-29880021da20\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"10\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2024\/11\/bullet_red.png\" alt=\"\"><br>Otvoreno savjetovanje o nadolaze\u0107em zakonodavnom okviru o kru\u017enom gospodarstvu<\/h3>\n\n\n\n<p id=\"block-74a5d69b-e103-4d2a-ac42-496b1df9bcc5\">Europska komisija je pokrenula <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/14812-Akt-o-kruznom-gospodarstvu_hr\">javno savjetovanje i poziv na o\u010ditovanje<\/a> za nadolaze\u0107i zakonodavni okvir o kru\u017enom gospodarstvu \u010diji je cilj ubrzati tranziciju prema kru\u017enom gospodarstvu. Novi zakonodavni okvir cilja <strong>udvostru\u010diti stopu cirkularnosti EU-a do 2030. godine<\/strong> te u\u010diniti Europsku uniju globalnim liderom u podru\u010dju kru\u017enog gospodarstva.<\/p>\n\n\n\n<p id=\"block-dd179599-9c2a-4217-bd51-d9ce02475042\">Prijelaz na kru\u017eno gospodarstvo va\u017ean je za smanjenje ovisnosti EU-a o uvozu sirovina i globalnim lancima opskrbe, ja\u010danje konkurentnosti i smanjenje pritiska na okoli\u0161. Unato\u010d nastojanjima i deklarativnom prioritiziranju kru\u017enog gospodarstva, <strong>stopa cirkularnosti u EU-u gotovo se nije mijenjala posljednjih godina<\/strong> \u2013 u 2020. bila je 10,7 %, a do 2023. godine neznatno je porasla na 11,8 %.<\/p>\n\n\n\n<p id=\"block-dfafd618-028b-4908-9cc2-334849cd23ad\">Uz smanjenje ovisnosti o uvozu sirovina, uklju\u010duju\u0107i kriti\u010dnih, EU \u017eeli adresirati nedovoljnu resursnu u\u010dinkovitost i nedostatak internacionalizacije okoli\u0161nih eksternih tro\u0161kova u linearnom gospodarstvu. Kako bi se ti izazovi rije\u0161ili, Komisija isti\u010de da \u0107e glavni ciljevi budu\u0107eg zakonodavnog okvira biti uspostavljanje jedinstvenog tr\u017ei\u0161ta za sekundarne sirovine, pove\u0107anje ponude kvalitetnih recikliranih materijala i poticanje potra\u017enje za takvim materijalima unutar EU-a. Komisija navodi <strong>dva glavna stupa<\/strong> na kojima \u0107e se najvjerojatnije temeljiti zakonodavni okvir o kru\u017enom gospodarstvu:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Elektroni\u010dki otpad s mjerama za u\u010dinkovitije prikupljanje i recikliranje te stvaranje tr\u017ei\u0161ne potra\u017enje za sekundarnim kriti\u010dnim sirovinama.<\/li>\n\n\n\n<li>Niz mjera za poticanje jedinstvenog tr\u017ei\u0161ta otpada i sekundarnih sirovina te njihovo kori\u0161tenje u proizvodima.<\/li>\n<\/ol>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box3260_181580-88 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box3260_181580-88 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);border-top-left-radius:1px;border-top-right-radius:1px;border-bottom-right-radius:1px;border-bottom-left-radius:1px;background:#ffffff;padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box3260_181580-88 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box3260_181580-88 .kt-info-svg-icon-flip, .kt-info-box3260_181580-88 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box3260_181580-88 .kt-blocks-info-box-media{border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px;margin-top:0px;margin-right:20px;margin-bottom:0px;margin-left:0px;}.kt-info-box3260_181580-88 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box3260_181580-88 .kt-infobox-textcontent h5.kt-blocks-info-box-title{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-top:5px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box3260_181580-88 .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}@media all and (max-width: 1024px){.kt-info-box3260_181580-88 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);}}@media all and (max-width: 767px){.kt-info-box3260_181580-88 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box3260_181580-88\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-left kt-info-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-info-svg-icon\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h5 class=\"kt-blocks-info-box-title\">Sljede\u0107i koraci<\/h5><p class=\"kt-blocks-info-box-text\">Javno savjetovanje i poziv na o\u010ditovanje otvoreni su do 6. studenog 2025., a Komisija planira usvojiti zakonodavni okvir o kru\u017enom gospodarstvu tijekom 2026. godine.<\/p><\/div><\/span><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-973a5990-d62e-469f-8947-e608d9c6bb4e\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"10\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2024\/11\/bullet_red.png\" alt=\"\"><br>Europska komisija usvojila dobrovoljni standard za izvje\u0161tavanje o odr\u017eivosti za mala i srednja poduze\u0107a (VSME)<\/h3>\n\n\n\n<p id=\"block-0d6392c3-d9e4-49ae-8148-583dfc76c572\">Europska komisija je u obliku <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32025H1710\">preporuka<\/a> usvojila dobrovoljni standard za izvje\u0161tavanje o odr\u017eivosti za mala i srednja poduze\u0107a (VSME). <\/p>\n\n\n\n<p id=\"block-7bb81b20-1ac3-4428-aad0-c00b139456e2\">Dobrovoljni VSME standard je okvir za izvje\u0161tavanje o odr\u017eivosti osmi\u0161ljen kako bi mikro, mala i srednja poduze\u0107a (MSP) mogla na pojednostavljen i dosljedan na\u010din objavljivati informacije o \u010dimbenicima odr\u017eivosti. EFRAG je razvio VSME standard s ciljem da <strong>poduze\u0107ima s manje od 250 zaposlenih pomogne u ispunjavanju zahtjeva <\/strong>za podacima koje postavljaju ve\u0107e kompanije i financijske institucije, pobolj\u0161anju pristupa financiranju te upravljanju vlastitim utjecajima na ljude i okoli\u0161. Zbog <a href=\"https:\/\/spring-shift.com\/en\/esg-pit-stop-15-omnibus\/\">Omnibus paketa<\/a> kojim se predla\u017ee zna\u010dajno smanjenje opsega obveznika izvje\u0161tavanja o odr\u017eivosti, o\u010dekuje se da \u0107e VSME standard postati sve relevantniji i kod kompanija s vi\u0161e od 250 zaposlenih, a koje se suo\u010davaju sa sve ve\u0107im zahtjevima dionika za objavom podataka o odr\u017eivosti.<\/p>\n\n\n\n<p id=\"block-990495a6-9dd7-436d-9817-505d47431b3f\">Standard uklju\u010duje dva modula: <strong>osnovni modul <\/strong>koji se sastoji od 11 objava o klju\u010dnim pokazateljima odr\u017eivosti poput emisija opsega 1 i 2 te informacija o antikorupciji i <strong>sveobuhvatni modul <\/strong>u kojem je dodatnih devet objava poput ciljeva smanjenja emisija i tranzicijskih planova koje naj\u010de\u0161\u0107e zahtijevaju banke, ulaga\u010di i partneri u lancu vrijednosti. VSME standard ne zahtijeva procjenu materijalnosti, a zahvaljuju\u0107i EFRAG-u dolazi s gotovim digitalnim alatima i predlo\u0161cima \u010dime se olak\u0161ava njegova primjena.<\/p>\n\n\n\n<p id=\"block-bec6c0ae-2866-4698-ab94-a986386b34ed\">U sklopu <a href=\"https:\/\/finance.ec.europa.eu\/document\/download\/99e7ff59-ff8a-445b-8f48-eb7648941712_en?filename=250730-recommendation-vsme-questions-answers_en.pdf\">Q&amp;A-a objavljenog uz usvajanje preporuke<\/a>, <strong>Europska komisija se nije izjasnila ho\u0107e li budu\u0107i dobrovoljni standard za poduze\u0107a koja ne\u0107e biti obuhva\u0107ena CSRD-om nakon Omnibusa biti druga\u010diji od VSME-a<\/strong>, navode\u0107i samo kako \u201eu ovoj fazi ne mo\u017ee isklju\u010diti mogu\u0107nost da \u0107e odre\u0111ene izmjene biti potrebne\u201c, ovisno o kona\u010dnom dogovoru o opsegu CSRD-a i zavr\u0161noj reviziji ESRS standarda.<\/p>\n\n\n\n<p class=\"has-text-align-center\" id=\"block-c987ff91-864b-46ce-a469-29a79c4e0770\">VSME standard, video materijali, digitalni predlo\u0161ci i dodatne smjernice dostupni su na <a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/press-release-efrag-welcomes-european-commissions-recommendation-on-vsme\">EFRAG-ovoj slu\u017ebenoj stranici<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"block-973a5990-d62e-469f-8947-e608d9c6bb4e\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"10\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2024\/11\/bullet_red.png\" alt=\"\"><br>Objavljen nacrt izmijenjenih ESRS standarda i otvoreno javno savjetovanje<\/h3>\n\n\n\n<p id=\"block-0d6392c3-d9e4-49ae-8148-583dfc76c572\">Europska savjetodavna skupina za financijsko izvje\u0161tavanje (EFRAG) objavila je nacrte <a href=\"https:\/\/www.efrag.org\/en\/amended-esrs-0\">revidiranih Europskih standarda za izvje\u0161tavanje o odr\u017eivosti (ESRS)<\/a> \u010dijom primjenom bi se znatno pojednostavnilo i olak\u0161alo izvje\u0161tavanje o odr\u017eivosti za obveznike Direktive o korporativnom izvje\u0161\u0107ivanju o odr\u017eivosti. Prema EFRAG-ovim informacijama, <strong>novi standardi skra\u0107eni su za vi\u0161e od 55 % u odnosu na trenutne ESRS standarde<\/strong>, imali bi <strong>57 % manje obveznih podatkovnih to\u010daka<\/strong>, a <strong>ukupan broj podatkovnih to\u010daka smanjio bi se za 68 %<\/strong> (\u0161to je vi\u0161e od svih najava).<\/p>\n\n\n\n<p id=\"block-7bb81b20-1ac3-4428-aad0-c00b139456e2\">U izjavi povodom objave novih nacrta standarda, EFRAG je naveo kako se \u201efokusirao na smanjenje slo\u017eenosti i pobolj\u0161anje upotrebljivosti\u201c, te da je u svom radu proveo opse\u017ena savjetovanja s kompanijama koja ve\u0107 izvje\u0161tavaju prema CSRD-u, kao i s onima koja su se pripremala za po\u010detak izvje\u0161tavanja.<\/p>\n\n\n\n<p id=\"block-990495a6-9dd7-436d-9817-505d47431b3f\">J<strong>edno od klju\u010dnih podru\u010dja pojednostavljenja<\/strong> koje je EFRAG ciljao ovom revizijom <strong>odnosi se na procjenu dvostruke zna\u010dajnosti (DMA)<\/strong>. U svom savjetodavnom procesu prilikom pripreme revidiranih standarda, EFRAG je istaknuo kako su ispitanici izvijestili da je proces odre\u0111ivanja o kojim temama izvje\u0161tavati bio \u201eposebno zahtjevan\u201c te su \u010desto komentirali kako je rije\u010d o \u201eneproporcionalnom naporu u odnosu na rezultat\u201c samog postupka procjene dvostruke zna\u010dajnosti. Kao odgovor na te povratne informacije, EFRAG je proveo niz izmjena, uklju\u010duju\u0107i <strong>uvo\u0111enje \u201eprakti\u010dnih smjernica\u201c prilikom provo\u0111enja DMA<\/strong>, poja\u0161njenje da se proces treba fokusirati na <strong>prepoznavanje najo\u010ditijih, a ne sagledavanje svih \u010dimbenika odr\u017eivosti<\/strong>, te dodatno naveo kako \u201eo\u010dekivana razina dokaza koji podupiru zaklju\u010dke mora biti razumna i proporcionalna\u201c, uz <strong>poja\u0161njenje kriterija za utvr\u0111ivanje zna\u010dajnosti <\/strong>informacija.<\/p>\n\n\n\n<p id=\"block-bec6c0ae-2866-4698-ab94-a986386b34ed\">Dodatne mjere pojednostavljenja koje je EFRAG predlo\u017eio uklju\u010duju <strong>pobolj\u0161anje \u010ditljivosti i sa\u017eetosti izvje\u0161taja o odr\u017eivosti<\/strong> i njihove povezanosti s korporativnim izvje\u0161tavanjem op\u0107enito, kao i pobolj\u0161anje razumljivosti, jasno\u0107e i dostupnosti ESRS-a korisnicima. S obzirom na <a href=\"https:\/\/spring-shift.com\/en\/esg-pit-stop-15-odrzivo-poslovanje\/\">globalne trendove i sve ra\u0161ireniju potrebu ulaga\u010da za izvje\u0161tavanjem o odr\u017eivosti<\/a>, EFRAG se fokusirao na <strong>ja\u010danje interoperabilnosti ESRS-a s IFRS standardima<\/strong> Odbora za me\u0111unarodne standarde odr\u017eivosti (ISSB), uklju\u010duju\u0107i uskla\u0111ivanje formulacija i na\u010dela izvje\u0161tavanja<\/p>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box3260_354558-24 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box3260_354558-24 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);border-top-left-radius:1px;border-top-right-radius:1px;border-bottom-right-radius:1px;border-bottom-left-radius:1px;background:#ffffff;padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box3260_354558-24 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box3260_354558-24 .kt-info-svg-icon-flip, .kt-info-box3260_354558-24 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box3260_354558-24 .kt-blocks-info-box-media{border-radius:200px;overflow:hidden;border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px;margin-top:0px;margin-right:20px;margin-bottom:0px;margin-left:0px;}.kt-info-box3260_354558-24 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box3260_354558-24 .kt-infobox-textcontent h5.kt-blocks-info-box-title{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-top:5px;margin-right:0px;margin-bottom:10px;margin-left:0px;}.kt-info-box3260_354558-24 .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}@media all and (max-width: 1024px){.kt-info-box3260_354558-24 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);}}@media all and (max-width: 767px){.kt-info-box3260_354558-24 .kt-blocks-info-box-link-wrap{border-top:5px solid rgba(161,161,161,0.28);border-right:5px solid rgba(161,161,161,0.28);border-bottom:5px solid rgba(161,161,161,0.28);border-left:5px solid rgba(161,161,161,0.28);}}<\/style>\n<div class=\"wp-block-kadence-infobox kt-info-box3260_354558-24\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-left kt-info-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_arrowRightCircle kt-info-svg-icon\"><svg viewbox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"10\"\/><polyline points=\"12 16 16 12 12 8\"\/><line x1=\"8\" y1=\"12\" x2=\"16\" y2=\"12\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h5 class=\"kt-blocks-info-box-title\">Sljede\u0107i koraci<\/h5><p class=\"kt-blocks-info-box-text\">Uz objavu nacrta EFRAG je pokrenuo 60-dnevno <a href=\"https:\/\/survey.alchemer.eu\/s3\/90874765\/Amended-ESRS-Exposure-Draft-July-2025-Public-Consultation-Survey\">javno savjetovanje<\/a> koje \u0107e biti otvoreno do 29. rujna 2025. Europska komisija nedavno je produljila rok za EFRAG-ovo dostavljanje tehni\u010dkih preporuka o ESRS-u, a kona\u010dna verzija standarda o\u010dekuje se do kraja studenog.<\/p><\/div><\/span><\/div>\n\n\n\n<p><a href=\"https:\/\/spring-shift.com\/wp-admin\/post.php?post=3244&amp;action=edit#\"><\/a><\/p>\n\n\n\n<div class=\"wp-block-uagb-social-share uagb-social-share__outer-wrap uagb-social-share__layout-horizontal uagb-block-74224f26\">\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-f0d12cf4\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/www.facebook.com\/sharer.php?u=\" tabindex=\"0\" role=\"button\" aria-label=\"facebook\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.8 90.69 226.4 209.3 245V327.7h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.3 482.4 504 379.8 504 256z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-85524944\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/www.linkedin.com\/shareArticle?url=\" tabindex=\"0\" role=\"button\" aria-label=\"linkedin\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-1ea2c61c\"><span class=\"uagb-ss__link\" data-href=\"mailto:?body=\" tabindex=\"0\" role=\"button\" aria-label=\"email\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 512 512\"><path d=\"M464 64C490.5 64 512 85.49 512 112C512 127.1 504.9 141.3 492.8 150.4L275.2 313.6C263.8 322.1 248.2 322.1 236.8 313.6L19.2 150.4C7.113 141.3 0 127.1 0 112C0 85.49 21.49 64 48 64H464zM217.6 339.2C240.4 356.3 271.6 356.3 294.4 339.2L512 176V384C512 419.3 483.3 448 448 448H64C28.65 448 0 419.3 0 384V176L217.6 339.2z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n\n\n\n<div class=\"wp-block-uagb-social-share-child uagb-ss-repeater uagb-ss__wrapper uagb-block-2388d3f5\"><span class=\"uagb-ss__link\" data-href=\"https:\/\/api.whatsapp.com\/send?text=\" tabindex=\"0\" role=\"button\" aria-label=\"whatsapp\"><span class=\"uagb-ss__source-wrap\"><span class=\"uagb-ss__source-icon\"><svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7 .9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg><\/span><\/span><\/span><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-call-to-action uagb-block-cc95ce6e wp-block-button\"><div class=\"uagb-cta__wrap\"><h3 class=\"uagb-cta__title\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"10\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2024\/11\/bullet_red.png\" alt=\"\"><br>Pretplati se na na\u0161 Newsletter<\/h3><p class=\"uagb-cta__desc\">Saznajte me\u0111u prvima najbolje prakse, korisne resurse i inspirativne pri\u010de koje \u0107e vam pomo\u0107i unaprijediti poslovanje! <\/p><\/div><div class=\"uagb-cta__buttons\"><a href=\"https:\/\/spring-shift.com\/en\/newsletter\/\" class=\"uagb-cta__button-link-wrapper wp-block-button__link\" target=\"_self\" rel=\"noopener noreferrer\">PRETPLATI ME<\/a><\/div><\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>ESG pit stop #15 \u2013 tre\u0107i dio: Pregled novosti U tre\u0107em i posljednjem dijelu ljetnog ESG pit stopa #15 donosimo pregled nekoliko tema koje \u0107e obilje\u017eiti budu\u0107nost odr\u017eivog poslovanja u Europskoj uniji, a o kojima \u0107e se odlu\u010divati nakon ljetne stanke u radu EU institucija. Europska komisija planira \u201eokoli\u0161ni Omnibus\u201c Europska komisija objavila je poziv [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[9],"tags":[30,32,25],"class_list":["post-3260","post","type-post","status-publish","format-standard","hentry","category-blog","tag-esg-2","tag-omnibus","tag-sustainability"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false},"uagb_author_info":{"display_name":"Riki Pahli\u0107","author_link":"https:\/\/spring-shift.com\/en\/author\/rikipahlic\/"},"uagb_comment_info":0,"uagb_excerpt":"ESG pit stop #15 \u2013 tre\u0107i dio: Pregled novosti U tre\u0107em i posljednjem dijelu ljetnog ESG pit stopa #15 donosimo pregled nekoliko tema koje \u0107e obilje\u017eiti budu\u0107nost odr\u017eivog poslovanja u Europskoj uniji, a o kojima \u0107e se odlu\u010divati nakon ljetne stanke u radu EU institucija. Europska komisija planira \u201eokoli\u0161ni Omnibus\u201c Europska komisija objavila je poziv&hellip;","_links":{"self":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/3260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/comments?post=3260"}],"version-history":[{"count":13,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions"}],"predecessor-version":[{"id":3281,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/3260\/revisions\/3281"}],"wp:attachment":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/media?parent=3260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/categories?post=3260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/tags?post=3260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}