{"id":3399,"date":"2025-10-23T06:28:26","date_gmt":"2025-10-23T06:28:26","guid":{"rendered":"https:\/\/spring-shift.com\/?p=3399"},"modified":"2026-02-02T19:57:34","modified_gmt":"2026-02-02T19:57:34","slug":"esg-pit-stop-16-omnibus-saga-se-nastavlja","status":"publish","type":"post","link":"https:\/\/spring-shift.com\/en\/esg-pit-stop-16-omnibus-saga-se-nastavlja\/","title":{"rendered":"ESG pit stop #16: Omnibus saga se nastavlja"},"content":{"rendered":"<h2 class=\"wp-block-post-title\">ESG pit stop #16: Omnibus saga se nastavlja<\/h2>\n\n\n<h4 class=\"wp-block-heading\">Europski parlament odbacio kompromisni prijedlog; usvajanje stajali\u0161ta 13. studenog<\/h4>\n\n\n\n<p>U najnovijem izdanju ESG pit stopa zakora\u010dit \u0107emo dublje u regulatorne promjene s naglaskom na zakonodavni paket Omnibus I: u kojoj fazi se nalazi redovni zakonodavni postupak, koji su klju\u010dni akteri i pozicije o direktivama CSRD i CSDDD te kad se o\u010dekuje kona\u010dno rje\u0161enje.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"2245\" height=\"1587\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog.png\" alt=\"\" class=\"wp-image-3400\" srcset=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog.png 2245w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-300x212.png 300w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-1024x724.png 1024w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-768x543.png 768w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-1536x1086.png 1536w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-2048x1448.png 2048w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-18x12.png 18w\" sizes=\"auto, (max-width: 2245px) 100vw, 2245px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"10\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2024\/11\/bullet_red.png\" alt=\"\"><br>Odbijeno kompromisno stajali\u0161te Europskog parlamenta o zakonodavnom paketu Omnibus I<\/h3>\n\n\n\n<p>Zastupnici u Europskom parlamentu ju\u010der su na plenarnoj sjednici u Strasbourgu <a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251016IPR30956\/meps-to-vote-on-simplified-sustainability-and-due-diligence-rules-in-november\" data-type=\"link\" data-id=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251016IPR30956\/meps-to-vote-on-simplified-sustainability-and-due-diligence-rules-in-november\">odbili &#8220;kompromisni&#8221; prijedlog o Omnibusu<\/a> I &#8220;krnje&#8221; ad hoc proeuropske ili von der Leyen koalicije politi\u010dkih grupacija koju su pod vodstvom izvjestitelja J\u00f6rgena Warborna pro\u0161log tjedna oformile Europska pu\u010dka stranka (EPP), Progresivni savez socijalista i demokrata (S&amp;D), Obnovimo Europu (Renew Europe) i dio Europskih konzervativaca i reformista (ECR).<\/p>\n\n\n\n<p>Nakon intenzivnih pregovora, 13. listopada je <a href=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251009IPR30836\/sustainability-reporting-and-due-diligence-simpler-rules-for-fewer-companies\" data-type=\"link\" data-id=\"https:\/\/www.europarl.europa.eu\/news\/en\/press-room\/20251009IPR30836\/sustainability-reporting-and-due-diligence-simpler-rules-for-fewer-companies\">usvajanjem kompromisnog paketa u Odboru za pravna pitanja (JURI)<\/a> naizgled okon\u010dana vi\u0161emjese\u010dna saga detaljno opisana u <a href=\"https:\/\/spring-shift.com\/en\/esg-pit-stop-15-omnibus\/\" data-type=\"link\" data-id=\"https:\/\/spring-shift.com\/esg-pit-stop-15-omnibus\/\">posebnom izdanju pit stopa posve\u0107enom Omnibusu<\/a>. Usvajanjem ovog prijedloga, koji je na tragu <a href=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/06\/23\/simplification-council-agrees-position-on-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness\/\" data-type=\"link\" data-id=\"https:\/\/www.consilium.europa.eu\/en\/press\/press-releases\/2025\/06\/23\/simplification-council-agrees-position-on-sustainability-reporting-and-due-diligence-requirements-to-boost-eu-competitiveness\/\">stajali\u0161ta Vije\u0107a EU-a usvojenog u lipnju<\/a>, zadr\u017eao bi se prag od najmanje <strong>1 000 zaposlenika za obveznike Direktive o korporativnom izvje\u0161\u0107ivanju o odr\u017eivosti<\/strong> <strong>(CSRD)<\/strong> koji je u velja\u010di predlo\u017eila Europska komisija, ali bi se dodao <strong>prag od najmanje<\/strong> <strong>450 milijuna eura godi\u0161njih prihoda<\/strong>, dok je<strong> prag<\/strong> <strong>za Direktivu o du\u017enoj pa\u017enji za odr\u017eivo poslovanje (CSDDD) zna\u010dajno pove\u0107an <\/strong>i odnosio bi se samo na poduze\u0107a s vi\u0161e od 5 000 zaposlenika i vi\u0161e od 1,5 milijardi eura prihoda<strong>.<\/strong><\/p>\n\n\n\n<p><strong>Uklanjanje jedinstvenog EU re\u017eima gra\u0111anskopravne odgovornosti &#8220;crvena linija&#8221; za ljevicu<\/strong><\/p>\n\n\n\n<p>Dogovor je postignut nakon \u0161to se tjednima naga\u0111alo da bi se EPP u slu\u010daju odbijanja kompromisnog prijedloga mogao okrenuti krajnje desnim strankama u podr\u0161ci paketu koji bi povisio prag za CSRD na 1 750 zaposlenika (prvi nacrt Warbornovog prijedloga bio je 3 000 zaposlenika) i uklonio obvezu usvajanja klimatskih tranzicijskih planova iz CSDDD-a. Me\u0111utim, dio zastupnika &#8220;proeuropske&#8221; koalicije, uklju\u010duju\u0107i izvjestiteljicu u sjeni Progresivnog saveza socijalista i demokrata Laru Wolters, otvoreno se pobunio protiv daljnjeg razvodnjavanja zakonodavnih akata o korporativnoj odr\u017eivosti, uklju\u010duju\u0107i uklanjanje jedinstvenog EU re\u017eima gra\u0111anskopravne odgovornosti, jedne od klju\u010dnih poluga CSDDD-a za osiguravanje za\u0161tite ljudskih prava i okoli\u0161a u lancu aktivnosti kompanija.<\/p>\n\n\n\n<p>Pod vodstvom dijela zastupnika S&amp;D-a te Zelenih\/Europskog slobodnog saveza (The Greens\/EFA), Ljevice u Europskom parlamentu (The Left) i preostalih zastupnika Europskih konzervativaca i reformista, prikupljen je dovoljan broj zastupnika da se pokrene procedura osporavanja stajali\u0161ta JURI odbora. <strong>Kompromisna pozicija tijesno je odbijena<\/strong> tajnim glasanjem, sa 309 glasova za, 318 protiv i 34 suzdr\u017eana \u010dime je JURI odboru uskra\u0107en mandat za po\u010detak trijaloga odnosno pregovora s Vije\u0107em Europske unije i Europske komisije planiran za 24. listopada.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"640\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/1761131534747-1024x640.jpg\" alt=\"\" class=\"wp-image-3401\" srcset=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/1761131534747-1024x640.jpg 1024w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/1761131534747-300x188.jpg 300w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/1761131534747-768x480.jpg 768w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/1761131534747-1536x960.jpg 1536w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/1761131534747-18x12.jpg 18w, https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/1761131534747.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>Sljede\u0107i korak: usvajanje stajali\u0161ta Europskog parlamenta na mini plenarnoj sjednici <\/strong><\/p>\n\n\n\n<p>Ova odluka stavlja zakonodavni paket Omnibus I na dnevni red tzv. mini plenarne sjednice Europskog parlamenta koja \u0107e se odr\u017eati sljede\u0107eg mjeseca u Bruxellesu. U praksi to zna\u010di da \u0107e svi zastupnici u Europskom parlamentu imati priliku ulo\u017eiti amandmane na cijeli zakonodavni prijedlog \u0161to \u0107e znatno ote\u017eati postizanje dogovora i pove\u0107ati neizvjesnost za poduze\u0107a, a to je upravo ono \u0161to se namjeravalo izbje\u0107i usvajanjem kompromisnog prijedloga koji bi omogu\u0107io brz i relativno lak dogovor s Vije\u0107em EU-a.<\/p>\n\n\n\n<p class=\"has-text-align-left\"><strong>Ishod (p)ostaje neizvjestan<\/strong> budu\u0107i da neki zastupnici zagovaraju bla\u017ee rezove u zakonodavstvu o odr\u017eivosti, dok drugi tra\u017ee znatno o\u0161triju deregulaciju i daljnje smanjenje obveza za poduze\u0107a, izme\u0111u ostalog zbog <a href=\"https:\/\/www.politico.com\/f\/?id=0000019a-0c48-d83c-a3fa-6f7f7c2c0000\" data-type=\"link\" data-id=\"https:\/\/www.politico.com\/f\/?id=0000019a-0c48-d83c-a3fa-6f7f7c2c0000\">pritiska strate\u0161kih trgovinskih partnera SAD-a i Katara<\/a>. Va\u017enost teme potvr\u0111ena je uvr\u0161tavanjem na <a href=\"https:\/\/www.consilium.europa.eu\/en\/meetings\/european-council\/2025\/10\/23\/\" data-type=\"link\" data-id=\"https:\/\/www.consilium.europa.eu\/en\/meetings\/european-council\/2025\/10\/23\/\">dnevni red sjednice Europskog vije\u0107a koja \u0107e se odr\u017eati 23. i 24. listopada<\/a>, a na kojoj Republiku Hrvatsku predstavlja predsjednik Vlade Andrej Plenkovi\u0107.<\/p>\n\n\n\n<p>O\u010dekuje se da \u0107e za<strong> opstanak &#8220;proeuropske&#8221; koalicije<\/strong>, koja je omogu\u0107ila drugi mandat predsjednice Europske komisije Ursuli von der Leyen, klju\u010dna biti podr\u0161ka 31 &#8220;pobunjenog&#8221; zastupnika S&amp;D-a i politi\u010dke grupacije Zelenih\/ESS-a koji tra\u017ee ve\u0107i opseg obveznika CSRD-a i stro\u017ee zahtjeve u primjeni CSDDD-a (uklju\u010duju\u0107i vra\u0107anje odredbe o gra\u0111anskopravnoj odgovornosti), dok <strong>daljnje slabljenje zahtjeva <\/strong>ovisi o spremnosti izvjestitelja iz redova Pu\u010dana J\u00f6rgena Warborna da koalira s desnim i dijelom anti-EU politi\u010dkih grupacija u Europskom parlamentu. Najmanje izglednim \u010dini se potvr\u0111ivanje ranije opisanog kompromisnog prijedloga.<\/p>\n\n\n\n<p><strong>Glasanje o stajali\u0161tu Europskog parlamenta zakazano je za 13. studenog<\/strong>, nakon \u010dega \u0107e zapo\u010deti trijalozi s Vije\u0107em Europske unije i Europskom komisijom o kona\u010dnom tekstu.<\/p>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box3399_dab345-cb .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box3399_dab345-cb .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-box3399_dab345-cb .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box3399_dab345-cb .kt-info-svg-icon-flip, .kt-info-box3399_dab345-cb .kt-blocks-info-box-number{font-size:50px;}.kt-info-box3399_dab345-cb .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-box3399_dab345-cb .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box3399_dab345-cb .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-box3399_dab345-cb .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-box3399_dab345-cb .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-box3399_dab345-cb .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-box3399_dab345-cb\"><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\">\u0160to slijedi nakon usvajanja stajali\u0161ta Europskog parlamenta?<\/h5><p class=\"kt-blocks-info-box-text\">Kona\u010dni dogovor treba biti potvr\u0111en usvajanjem na sjednicama Vije\u0107a Europske unije i Europskog parlamenta, a cilj ostaje zaklju\u010diti proces do kraja ove godine.<\/p><\/div><\/span><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-left\"><strong><mark style=\"background-color:var(--ast-global-color-8)\" class=\"has-inline-color has-ast-global-color-4-color\">Vi\u0161e o prijedlogu Europske komisije i poziciji Vije\u0107a EU-a uo\u010di po\u010detka trijaloga<\/mark><\/strong><\/h4>\n\n\n\n<p>Europska komisija je u velja\u010di zapo\u010dela pojednostavljenje svojih propisa o odr\u017eivosti, odgovaraju\u0107i na navodne zabrinutosti zbog slo\u017eenosti i optere\u0107enja za poduze\u0107a. Klju\u010dni zakonodavni akti o kojima se trenutno raspravlja u Europskom parlamentu u sklopu paketa Omnibus I su Direktiva o korporativnom izvje\u0161\u0107ivanju o odr\u017eivosti (CSRD) i Direktiva o du\u017enoj pa\u017enji za odr\u017eivo poslovanje (CSDDD).<\/p>\n\n\n\n<p><strong>Koje je klju\u010dne izmjene CSRD-a predlo\u017eila Komisija?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Smanjenje opsega izvje\u0161tavanja: vi\u0161e od 1 000 zaposlenika i promet ve\u0107i od 50 milijuna eura ili ukupna bilanca ve\u0107u od 25 milijuna eura\u200b<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/HR\/TXT\/?uri=CELEX%3A32022L2464\" data-type=\"link\" data-id=\"https:\/\/eur-lex.europa.eu\/legal-content\/HR\/TXT\/?uri=CELEX%3A32022L2464\">Trenutno na snazi<\/a> barem dva od tri kriterija:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>250 zaposlenika<\/li>\n\n\n\n<li>50 milijuna eura prometa<\/li>\n\n\n\n<li>25 milijuna eura bilance<\/li>\n<\/ul>\n\n\n\n<p><strong>Koje je klju\u010dne izmjene CSDDD-a predlo\u017eila Komisija?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ograni\u010denje obveza u lancu aktivnosti. Du\u017ena pa\u017enja izvan izravnih poslovnih partnera provodit \u0107e se samo ako postoje vjerodostojne informacije o mogu\u0107im negativnim u\u010dincima<\/li>\n\n\n\n<li>Uklanjanje obveze provo\u0111enja klimatskog tranzicijskog plana<\/li>\n\n\n\n<li>Uklanjanje minimalne propisane financijske kazne<\/li>\n\n\n\n<li>Uklanjanje gra\u0111anskopravne odgovornosti kompanija<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2024\/1760\/oj\" data-type=\"link\" data-id=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2024\/1760\/oj\">Trenutno na snazi<\/a>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>1 000 zaposlenika<\/li>\n\n\n\n<li>450 milijuna eura prometa<\/li>\n\n\n\n<li>Obveza provo\u0111enja du\u017ene pa\u017enje za ljudska prava i okoli\u0161 u lancu aktivnosti<\/li>\n\n\n\n<li>Obveza provo\u0111enja klimatskog tranzicijskog plana<\/li>\n\n\n\n<li>Gra\u0111anskopravna odgovornost kompanija<\/li>\n\n\n\n<li>Minimalne propisane financijske kazne<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-left\">Jesu li ovi prijedlozi Europske komisije obvezuju\u0107i?<strong> Ne!<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-left\">Europske propise donose suzakonodavci Europski parlament i Vije\u0107e Europske unije. <strong>Kona\u010dan dogovor rezultat je trijaloga<\/strong> odnosno neformalnog pregovara\u010dkog postupka izme\u0111u triju glavnih institucija EU-a: Europskog parlamenta, Vije\u0107a Europske unije i Europske komisije, kojem je cilj posti\u0107i dogovor o kona\u010dnom tekstu zakonodavnog akta.<\/p>\n\n\n\n<p><strong>Stajali\u0161te Vije\u0107a Europske unije <\/strong><\/p>\n\n\n\n<p>Vije\u0107e EU-a je 23. lipnja usvojilo slu\u017ebeno stajali\u0161te o pojednostavljenju pravila izvje\u0161tavanja o odr\u017eivosti (CSRD) i du\u017ene pa\u017enje (CSDDD). Mandat Vije\u0107a koje \u0107e u pregovorima predvoditi Kraljevina Danska predvi\u0111a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pove\u0107anje pragova za primjenu CSRD-a<\/strong>&nbsp;<strong>na 1 000 zaposlenih i 450 milijuna eura godi\u0161njeg prometa<\/strong>, \u0161to predstavlja ukupno <strong>smanjenje broja obveznika za 90 posto<\/strong>.<\/li>\n\n\n\n<li><strong>U okviru CSDDD-a<\/strong>, Vije\u0107e tra\u017ei da se <strong>pragovi pove\u0107avaju na 5 000 zaposlenih i 1,5 milijardi eura prometa<\/strong> \u0161to predstavlja ukupno <strong>smanjenje broja obveznika za 70 posto<\/strong>.<\/li>\n\n\n\n<li><strong>Zahtijeva se promjena pristupa du\u017enoj pa\u017enji<\/strong>&nbsp;odnosno prelazak s modela fokusiranog na organizacije i negativne u\u010dinke u cijelom lancu aktivnosti na model temeljen na riziku, pri \u010demu se zahtjevi uglavnom ograni\u010davaju na izravne poslovne partnere (tzv. &#8220;tier 1&#8221;), osim ako ne postoje objektivni i provjerljivi dokazi o \u0161irim rizicima.<\/li>\n\n\n\n<li><strong>Slabljenje obveza vezanih uz klimatske tranzicijske planove<\/strong>. Prijedlog je da obveznici CSDDD-a moraju osvojiti klimatski tranzicijski plan, ali ne i provoditi ga, a rok za usvajanje odga\u0111a se za dvije godine.<\/li>\n\n\n\n<li><strong>Uklanjanje jedinstvenog EU re\u017eima gra\u0111anskopravne odgovornosti <\/strong>koji je trebao osigurati da se poduze\u0107e mo\u017ee smatrati odgovornim za \u0161tetu nanesenu fizi\u010dkoj ili pravnoj osobi ako su kumulativno ispunjena dva klju\u010dna uvjeta: nepo\u0161tivanje obveza du\u017ene pa\u017enje ili posljedi\u010dna \u0161teta pravnim interesima fizi\u010dke ili pravne osobe koji su za\u0161ti\u0107eni nacionalnim pravom.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><img loading=\"lazy\" decoding=\"async\" width=\"11\" height=\"10\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2024\/11\/bullet_red.png\" alt=\"\"><br>Odgoda obveze izvje\u0161tavanja o odr\u017eivosti za poduze\u0107a izvan EU-a u sklopu CSRD-a<\/h3>\n\n\n\n<p>Europska komisija najavila je <strong>odgodu niza zakonskih akata kroz postupak tzv. &#8220;deprioritizacije&#8221;<\/strong>, uklju\u010duju\u0107i usvajanje Europskih standarda za izvje\u0161tavanje o odr\u017eivosti (ESRS) za poduze\u0107a iz tre\u0107ih zemalja u okviru Direktive o korporativnom izvje\u0161tavanju o odr\u017eivosti (CSRD).<\/p>\n\n\n\n<p>Ovaj postupak odgode predstavljen je u pismu Komisije upu\u0107enom europskim financijskim regulatorima, kao dio \u0161ire inicijative za pojednostavljenje zakonodavstva \u010diji je cilj ja\u010danje produktivnosti i globalne konkurentnosti Europske unije te smanjenje administrativnog optere\u0107enja za poduze\u0107a. U pismu se navodi da su uredbe i direktive donesene tijekom posljednjih godina dale Komisiji ovlast za dono\u0161enje otprilike 430 naknadnih zakonodavnih akata, te da &#8220;tako velik broj mjera koje je potrebno usvojiti predstavlja zabrinutost za dionike&#8221;. Me\u0111u <strong>115 mjera koje su identificirane kao &#8220;nebitne<\/strong>&#8221; za postizanje ciljeva politika EU nalazi se i <strong>Delegirana uredba o ESRS-u za velika poduze\u0107a izvan EU-a koja posluju na tr\u017ei\u0161tu Unije \u010diji je po\u010detak primjene planiran za 2028. godinu.<\/strong><\/p>\n\n\n\n<p>Odgoda dolazi i <strong>u kontekstu protivljenja administracije Donalda Trumpa<\/strong> prema planiranim obvezama izvje\u0161tavanja ameri\u010dkih kompanija u okviru CSRD-a, kao i<strong> <a href=\"https:\/\/policy.trade.ec.europa.eu\/news\/joint-statement-united-states-european-union-framework-agreement-reciprocal-fair-and-balanced-trade-2025-08-21_en\" data-type=\"link\" data-id=\"https:\/\/policy.trade.ec.europa.eu\/news\/joint-statement-united-states-european-union-framework-agreement-reciprocal-fair-and-balanced-trade-2025-08-21_en\">okvirnog sporazuma izme\u0111u EU-a i SAD-a<\/a><\/strong> koji uklju\u010duje obvezu EU-a da osigura da CSRD i CSDDD &#8220;ne name\u0107u neopravdana ograni\u010denja za transatlantsku trgovinu&#8221;.<\/p>\n\n\n\n<p>Me\u0111u ostalim aktima koji su stavljeni u ni\u017ei prioritet nalaze se i usvajanje ESRS-a za uvr\u0161tena mala i srednja poduze\u0107a (MSP) te sektorski specifi\u010dni ESRS standardi, iako se o\u010dekuje da ti zahtjevi ionako ne\u0107e biti obvezni zbog dosada\u0161njeg razvoja i o\u010dekivanog ishoda Omnibus procesa.<\/p>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box3399_82c22b-77 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box3399_82c22b-77 .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 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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-box3399_82c22b-77\"><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\">Izmjene ESRS-a, Uredbe o taksonomiji, EUDR-a, CBAM-a i drugih EU akata<\/h5><p class=\"kt-blocks-info-box-text\">Ako \u017eelite da u budu\u0107im izdanjima ESG pit stopa obradimo izmjene Europskih standarda izvje\u0161tavanja o odr\u017eivosti (ESRS), Uredbe o uspostavi okvira za olak\u0161avanje odr\u017eivih ulaganja (Uredbe o taksonomiji), Uredbe o stavljanju na raspolaganje na tr\u017ei\u0161tu Unije i izvozu iz Unije odre\u0111ene robe i odre\u0111enih proizvoda povezanih s deforestacijom i degradacijom \u0161uma (EUDR) i Uredbe o uspostavi mehanizma za uglji\u010dnu prilagodbu na granicama (CBAM), ostavite komentar i\/ili nam se javite.<\/p><\/div><\/span><\/div>\n\n\n\n<p><\/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>Europski parlament odbacio kompromisni prijedlog; usvajanje stajali\u0161ta 13. studenog U najnovijem izdanju ESG pit stopa zakora\u010dit \u0107emo dublje u regulatorne promjene s naglaskom na zakonodavni paket Omnibus I: u kojoj fazi se nalazi redovni zakonodavni postupak, koji su klju\u010dni akteri i pozicije o direktivama CSRD i CSDDD te kad se o\u010dekuje kona\u010dno rje\u0161enje. Odbijeno kompromisno [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3400,"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-3399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-esg-2","tag-omnibus","tag-sustainability"],"uagb_featured_image_src":{"full":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog.png",2245,1587,false],"thumbnail":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-150x150.png",150,150,true],"medium":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-300x212.png",300,212,true],"medium_large":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-768x543.png",768,543,true],"large":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-1024x724.png",1024,724,true],"1536x1536":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-1536x1086.png",1536,1086,true],"2048x2048":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-2048x1448.png",2048,1448,true],"trp-custom-language-flag":["https:\/\/spring-shift.com\/wp-content\/uploads\/2025\/10\/ESG-Pit-stop-16-blog-18x12.png",18,12,true]},"uagb_author_info":{"display_name":"Riki Pahli\u0107","author_link":"https:\/\/spring-shift.com\/en\/author\/rikipahlic\/"},"uagb_comment_info":0,"uagb_excerpt":"Europski parlament odbacio kompromisni prijedlog; usvajanje stajali\u0161ta 13. studenog U najnovijem izdanju ESG pit stopa zakora\u010dit \u0107emo dublje u regulatorne promjene s naglaskom na zakonodavni paket Omnibus I: u kojoj fazi se nalazi redovni zakonodavni postupak, koji su klju\u010dni akteri i pozicije o direktivama CSRD i CSDDD te kad se o\u010dekuje kona\u010dno rje\u0161enje. 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