{"id":4241,"date":"2026-04-07T08:42:12","date_gmt":"2026-04-07T08:42:12","guid":{"rendered":"https:\/\/spring-shift.com\/?p=4241"},"modified":"2026-04-07T09:27:07","modified_gmt":"2026-04-07T09:27:07","slug":"esg-pit-stop-18-izvjestavanje-u-fokusu","status":"publish","type":"post","link":"https:\/\/spring-shift.com\/en\/esg-pit-stop-18-izvjestavanje-u-fokusu\/","title":{"rendered":"ESG pit stop #18: izvje\u0161tavanje u fokusu"},"content":{"rendered":"<h2 class=\"wp-block-post-title\">ESG pit stop #18: izvje\u0161tavanje u fokusu<\/h2>\n\n\n<h4 class=\"wp-block-heading\">U tijeku su izmjene okvira za izvje\u0161tavanje o odr\u017eivosti u Europskoj uniji.<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Istra\u017eivanje pokazalo da \u010dak 90 % poduze\u0107a izuzetih iz okvira CSRD-a planira zadr\u017eati ili pro\u0161iriti izvje\u0161tavanje o odr\u017eivosti<\/li>\n\n\n\n<li>Do 20. travnja otvoren EFRAG-ov poziv za iskaz interesa za uklju\u010denje u izradu nadolaze\u0107eg dobrovoljnog standarda za izvje\u0161tavanje<\/li>\n\n\n\n<li>Platforma za odr\u017eivo financiranje upozorava na negativne u\u010dinke pojednostavljenja ESRS-a<\/li>\n\n\n\n<li>Europska sredi\u0161nja banka upozorava da nacrt novih ESRS-a zna\u010dajno smanjuje transparentnost za ulaga\u010de<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"1200\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18.png\" alt=\"\" class=\"wp-image-4244\" srcset=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18.png 1200w, https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-300x300.png 300w, https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-1024x1024.png 1024w, https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-150x150.png 150w, https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-768x768.png 768w, https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-12x12.png 12w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/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>\u010cak 90 % poduze\u0107a izuzetih iz okvira CSRD-a planira zadr\u017eati ili pro\u0161iriti izvje\u0161tavanje o odr\u017eivosti<br><\/h3>\n\n\n\n<p><a href=\"https:\/\/osapiens.com\/sustainability-reporting-rasche-mcp\/#study\" data-type=\"link\" data-id=\"https:\/\/osapiens.com\/sustainability-reporting-rasche-mcp\/#study\">Anketa<\/a> koju je u suradnji s profesorom Andreasom Rascheom s Copenhagen Business School proveo osapiens pokazala je da<strong> 90 % od 400 uklju\u010denih poduze\u0107a koja su izuzeta iz obveza izvje\u0161tavanja o odr\u017eivosti i dalje planira zadr\u017eati ili \u010dak pro\u0161iriti izvje\u0161tavanje o odr\u017eivosti<\/strong>, pri \u010demu 86 % navodi da bi moglo nastaviti izvje\u0161tavati prema ESRS standardima.<\/p>\n\n\n\n<p>Istra\u017eivanje je objavljeno nakon \u0161to su nedavno formalno usvojenom inicijativom Omnibus I pove\u0107ani pragovi obveze izvje\u0161tavanja o odr\u017eivosti na 450 milijuna eura prihoda i 1 000 zaposlenika. Ve\u0107ina anketiranih poduze\u0107a najavljuje nastavak izvje\u0161tavanja unato\u010d izostanku regulatornih zahtjeva. Poduze\u0107a <strong>navode niz prednosti izvje\u0161tavanja koje nadilaze samu uskla\u0111enost sa zakonodavstvom<\/strong>, a ve\u0107ina isti\u010de da su podaci o odr\u017eivosti ve\u0107 integrirani u njihovu infrastrukturu za korporativno izvje\u0161tavanje te ih ugra\u0111uju u procjene poslovnih rizika i procese dono\u0161enja odluka.<\/p>\n\n\n\n<p>Sudionici istra\u017eivanja izjavili su da ve\u0107 koriste podatke o odr\u017eivosti u podru\u010djima kao \u0161to su:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>operativno i plansko upravljanje resursima (53 %)<\/li>\n\n\n\n<li> inovacije i dizajn procesa (48 %)<\/li>\n\n\n\n<li>financijsko planiranje i odluke o ulaganjima (38 %)<\/li>\n\n\n\n<li>procjene rizika u dobavlja\u010dkim lancima (38 %)<\/li>\n<\/ul>\n\n\n\n<p>Ispitanici su tako\u0111er naveli brojne koristi izvje\u0161tavanja o odr\u017eivosti, uklju\u010duju\u0107i bolji uvid u klimatske, opskrbne i operativne rizike (49 %), ja\u010danje povjerenja investitora i ve\u0107i kapacitet za odgovaranje na ESG upite (44 %), ispunjavanje zahtjeva za izvje\u0161tavanje i reviziju kupaca i partnera (44 %) te bolju integraciju financijskih i ESG aspekata odlu\u010divanja (43 %).<\/p>\n\n\n\n<p>\u010cak 90 % izvr\u0161nih direktora koji su sudjelovali u istra\u017eivanju izjavilo je da je izvje\u0161tavanje o odr\u017eivosti ve\u0107 djelomi\u010dno ili potpuno integrirano s financijskim izvje\u0161tavanjem u njihovim poduze\u0107ima.<\/p>\n\n\n\n<p>Iako poduze\u0107a ve\u0107 integriraju podatke o odr\u017eivosti u korporativno izvje\u0161tavanje i primje\u0107uju koristi od toga, istra\u017eivanje je pokazalo i da <strong>ve\u0107ina (84 %) o\u010dekuje kako \u0107e smanjena regulatorna kontrola s vremenom dovesti do manjeg anga\u017emana internih resursa za izvje\u0161tavanje o odr\u017eivosti<\/strong>. U kratkoro\u010dnom razdoblju, me\u0111utim, 90 % ispitanika o\u010dekuje da \u0107e njihova poduze\u0107a pove\u0107ati ulaganja u rje\u0161enja i automatizaciju za izvje\u0161tavanje o odr\u017eivosti tijekom sljede\u0107ih 12 mjeseci.<\/p>\n\n\n\n<p><strong>Analiziraju\u0107i glavne izazove izvje\u0161tavanja o odr\u017eivosti,<\/strong> studija je pokazala da su naj\u010de\u0161\u0107e zapreke koje su naveli rukovoditelji: ograni\u010denja bud\u017eeta vezana uz tro\u0161kove prikupljanja i analize podataka (43 %), fragmentirani podaci kroz razli\u010dite alate i sustave izvje\u0161tavanja (40 %), lo\u0161a tehnolo\u0161ka ili sistemska integracija (31 %) te nejasna odgovornost i vlasni\u0161tvo nad izvje\u0161tavanjem o odr\u017eivosti (29 %).<\/p>\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>EFRAG otvorio poziv za iskaz interesa za uklju\u010denje u izradu nadolaze\u0107eg dobrovoljnog standarda za izvje\u0161tavanje<br><\/h3>\n\n\n\n<p>Europska savjetodavna skupina za financijsko izvje\u0161tavanje (EFRAG) objavila je <strong><a href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-launches-a-call-for-expression-of-interest-on-voluntary-sustainability-reporting-by-nonsme?utm_source=www.greendigest.co&amp;utm_medium=newsletter&amp;utm_campaign=what-s-happening-in-sustainability-esg-24-03-30-03&amp;_bhlid=ac800db5e324c82be3d95f6795cc98b83c2241dc\" data-type=\"link\" data-id=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-launches-a-call-for-expression-of-interest-on-voluntary-sustainability-reporting-by-nonsme?utm_source=www.greendigest.co&amp;utm_medium=newsletter&amp;utm_campaign=what-s-happening-in-sustainability-esg-24-03-30-03&amp;_bhlid=ac800db5e324c82be3d95f6795cc98b83c2241dc\">poziv<\/a> za iskaz interesa<\/strong> s ciljem uklju\u010divanja poduze\u0107a i dionika <strong>u izradu nadolaze\u0107eg dobrovoljnog standarda za izvje\u0161tavanje o odr\u017eivosti<\/strong> za ve\u0107a poduze\u0107a koja nisu obuhva\u0107ena Direktivom o korporativnom izvje\u0161tavanju o odr\u017eivosti (CSRD).<\/p>\n\n\n\n<p>Novi dobrovoljni standard temeljit \u0107e se na standardu VSME objavljenom u prosincu 2024. godine, a koji je Europska komisija slu\u017ebeno podr\u017eala u srpnju 2025. EFRAG je VSME razvio prije pokretanja procesa Omnibus I s ciljem primjene na poduze\u0107a s manje od 250 zaposlenika.<\/p>\n\n\n\n<p>U svom pozivu za iskaz interesa, EFRAG navodi da \u0107e razmatrati prijave<strong> poduze\u0107a iz EU-a koja nisu mala ili srednja (prema EU definiciji), ali imaju manje od 1.000 zaposlenika ili godi\u0161nje prihode manje od 450 milijuna eura<\/strong>. Poziv je upu\u0107en i drugim dionicima, uklju\u010duju\u0107i revizore, poslovna udru\u017eenja, investitore i druge korisnike podataka o odr\u017eivosti.<\/p>\n\n\n\n<p>Predvi\u0111ene aktivnosti uklju\u010duju webinare, ankete, doga\u0111anja i intervjue radi prikupljanja uvida u prakti\u010dnu primjenu nadolaze\u0107eg dobrovoljnog standarda i razumijevanje razvoja prakse izvje\u0161tavanja o odr\u017eivosti u Europskoj uniji.<\/p>\n\n\n\n<p>Poziv je otvoren <strong>do 20. travnja<\/strong>, a iskaz interesa \u0161alje se e-mailom na adresu <strong>VRcontactlist@efrag.org<\/strong>. <\/p>\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>Mi\u0161ljenja Platforme za odr\u017eivo financiranje i Europske sredi\u0161nje banke o izmjenama ESRS standarda<br><\/h3>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-left\">Platforma za odr\u017eivo financiranje upozorava na negativne u\u010dinke pojednostavljenja ESRS-a<\/h4>\n\n\n\n<p>Platforma za odr\u017eivo financiranje (PSF), stru\u010dna skupina koju je imenovala Europska komisija kako bi joj davala savjete u vezi s razvojem politika odr\u017eivog financiranja, objavila je svoj <a href=\"https:\/\/finance.ec.europa.eu\/publications\/platform-sustainable-finance-response-commissions-consultation-european-sustainability-reporting_en\" data-type=\"link\" data-id=\"https:\/\/finance.ec.europa.eu\/publications\/platform-sustainable-finance-response-commissions-consultation-european-sustainability-reporting_en\">odgovor<\/a> na konzultacije Europske komisije o revidiranim Europskim standardima za izvje\u0161tavanje o odr\u017eivosti (ESRS).<\/p>\n\n\n\n<p>Iako u odgovoru uglavnom podupire izmjene, navode\u0107i da one \u201edoprinose proporcionalnijem, korisniku pristupa\u010dnijem i globalno interoperabilnom okviru za izvje\u0161tavanje o odr\u017eivosti\u201d, PSF tako\u0111er <strong>upozorava da neke izmjene nose rizik da ESRS bude ispod osnovne razine ostalih globalnih standarda izvje\u0161tavanja o odr\u017eivosti<\/strong>, posebno u podru\u010djima poput zahtjeva za analizom scenarija, objavama financiranih emisija za financijske institucije i opcija za olak\u0161avanje izvje\u0161tavanja.<\/p>\n\n\n\n<p>Tako\u0111er, PSF upozorava da unato\u010d izradi novih dobrovoljnih standarda za poduze\u0107a koja vi\u0161e nisu u krugu obveznika, Europska komisija treba omogu\u0107iti da neka velika, uvr\u0161tena poduze\u0107a mogu nastaviti izvje\u0161tavati prema ESRS-u ili selektivno izvje\u0161tavati o odre\u0111enim pokazateljima ili podatkovnim to\u010dkama, primjerice radi konkuriranja za financijske proizvode usmjerene na odr\u017eivost ili tranziciju.<\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-left\">Europska sredi\u0161nja banka upozorava da nacrt novih ESRS-a zna\u010dajno smanjuje transparentnost za ulaga\u010de<\/h4>\n\n\n\n<p>Europska sredi\u0161nja banka (ESB) objavila je <a href=\"https:\/\/www.ecb.europa.eu\/pub\/pdf\/other\/ecb.staffopinion_europeansustainabilityreportingstandards202602.en.pdf\" data-type=\"link\" data-id=\"https:\/\/www.ecb.europa.eu\/pub\/pdf\/other\/ecb.staffopinion_europeansustainabilityreportingstandards202602.en.pdf\">mi\u0161ljenje<\/a> svojih stru\u010dnih slu\u017ebi o revidiranim Europskim standardima za izvje\u0161tavanje o odr\u017eivosti (ESRS). ESB <strong>upozorava da \u0107e niz mjera donesenih kako bi se olak\u0161ali zahtjevi izvje\u0161tavanja o odr\u017eivosti za poduze\u0107a \u201ezna\u010dajno smanjiti transparentnost za ulaga\u010de i druge sudionike na tr\u017ei\u0161tu, kao i negativno utjecati na ukupnu dostupnost i usporedivost informacija relevantnih za financijske rizike koje su nu\u017ene za odgovaraju\u0107e upravljanje rizicima i o\u010duvanje financijske stabilnosti\u201d<\/strong>.<\/p>\n\n\n\n<p>Iako pozdravlja pojednostavljenja koja olak\u0161avaju provedbu novih zahtjeva za izvje\u0161tavanje i pove\u0107avaju jasno\u0107u standarda, ESB isti\u010de nekoliko podru\u010dja za pobolj\u0161anje kako bi se osiguralo da revizija postigne odgovaraju\u0107u ravnote\u017eu izme\u0111u potrebe za pojednostavljenjem i o\u010duvanja ciljeva politike EU-a definiranih CSRD-om. Klju\u010dna podru\u010dja uklju\u010duju trajne olak\u0161ice, opcije postupnog uvo\u0111enja i izuze\u0107a od zahtjeva za objavom, interoperabilnost s me\u0111unarodnim standardima poput IFRS standarda te prikladnost revidiranih ESRS-a za objave banaka i financijskih institucija.<\/p>\n\n\n\n<p>Zna\u010dajno je da mi\u0161ljenje ESB-a slijedi nakon <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2025-12\/Cost-benefit%20Analysis%20on%20Draft%20Amended%20ESRS.pdf\" data-type=\"link\" data-id=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2025-12\/Cost-benefit%20Analysis%20on%20Draft%20Amended%20ESRS.pdf\">studije<\/a> koju je EFRAG objavio nakon revidiranih ESRS-a, a koja pokazuje da je<strong> ve\u0107ina ulaga\u010da izrazila sli\u010dne zabrinutosti <\/strong>zbog utjecaja pojednostavljenja na kvalitetu podataka, navode\u0107i smanjenu usporedivost, gubitak klju\u010dnih klimatskih podataka i manji opseg informacija zbog kori\u0161tenja olak\u0161ica.<\/p>\n\n\n\n<p>Dodatno podru\u010dje zabrinutosti koje isti\u010de ESB odnosi se na <strong>prikladnost revidiranih ESRS-a za objave banaka<\/strong>, posebno napominju\u0107i da neke promjene u ESRS-ovima vode smanjenju dimenzije lanca vrijednosti u objavama, \u0161to bi moglo naru\u0161iti kvalitetu izvje\u0161tavanja banaka.<\/p>\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box4241_2fa174-54 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box4241_2fa174-54 .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-box4241_2fa174-54 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box4241_2fa174-54 .kt-info-svg-icon-flip, .kt-info-box4241_2fa174-54 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box4241_2fa174-54 .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-box4241_2fa174-54 .kt-blocks-info-box-media .kadence-info-box-image-intrisic img{border-radius:200px;}.kt-info-box4241_2fa174-54 .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-box4241_2fa174-54 .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-box4241_2fa174-54 .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-box4241_2fa174-54 .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-box4241_2fa174-54\"><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?<\/h5><p class=\"kt-blocks-info-box-text\">Europska komisija treba usvojiti EFRAG-ov prijedlog revidiranih ESRS-a u formi delegirane uredbe. Ako suzakonodavci Europski parlament i Vije\u0107e EU-a ne iska\u017eu protivljenje delegiranoj uredbi, ESRS 2.0 \u0107e stupiti na snagu u drugoj polovici 2026.<\/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>U tijeku su izmjene okvira za izvje\u0161tavanje o odr\u017eivosti u Europskoj uniji. \u010cak 90 % poduze\u0107a izuzetih iz okvira CSRD-a planira zadr\u017eati ili pro\u0161iriti izvje\u0161tavanje o odr\u017eivosti Anketa koju je u suradnji s profesorom Andreasom Rascheom s Copenhagen Business School proveo osapiens pokazala je da 90 % od 400 uklju\u010denih poduze\u0107a koja su izuzeta iz [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":4244,"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":[30,26,25],"class_list":["post-4241","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-esg-2","tag-odrzivost","tag-sustainability"],"uagb_featured_image_src":{"full":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18.png",1200,1200,false],"thumbnail":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-150x150.png",150,150,true],"medium":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-300x300.png",300,300,true],"medium_large":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-768x768.png",768,768,true],"large":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-1024x1024.png",1024,1024,true],"1536x1536":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18.png",1200,1200,false],"2048x2048":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18.png",1200,1200,false],"trp-custom-language-flag":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/04\/ESG-pit-stop-18-12x12.png",12,12,true]},"uagb_author_info":{"display_name":"Riki Pahli\u0107","author_link":"https:\/\/spring-shift.com\/en\/author\/rikipahlic\/"},"uagb_comment_info":0,"uagb_excerpt":"U tijeku su izmjene okvira za izvje\u0161tavanje o odr\u017eivosti u Europskoj uniji. \u010cak 90 % poduze\u0107a izuzetih iz okvira CSRD-a planira zadr\u017eati ili pro\u0161iriti izvje\u0161tavanje o odr\u017eivosti Anketa koju je u suradnji s profesorom Andreasom Rascheom s Copenhagen Business School proveo osapiens pokazala je da 90 % od 400 uklju\u010denih poduze\u0107a koja su izuzeta iz&hellip;","_links":{"self":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/4241","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=4241"}],"version-history":[{"count":7,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/4241\/revisions"}],"predecessor-version":[{"id":4254,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/4241\/revisions\/4254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/media\/4244"}],"wp:attachment":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/media?parent=4241"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/categories?post=4241"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/tags?post=4241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}