{"id":4467,"date":"2026-09-30T07:30:22","date_gmt":"2026-09-30T07:30:22","guid":{"rendered":"https:\/\/spring-shift.com\/?p=4467"},"modified":"2026-09-30T07:30:23","modified_gmt":"2026-09-30T07:30:23","slug":"esg-pit-stop-20","status":"publish","type":"post","link":"https:\/\/spring-shift.com\/en\/esg-pit-stop-20\/","title":{"rendered":"ESG pit stop #20"},"content":{"rendered":"<h2 class=\"wp-block-post-title\">ESG pit stop #20<\/h2>\n\n\n<h5 class=\"wp-block-heading\">Nakon razdoblja velikih regulatornih promjena, korporativna odr\u017eivost ulazi u novu fazu primjene: pravila izvje\u0161tavanja postaju jasnija i jednostavnija, komunikacija o odr\u017eivosti stro\u017ee ure\u0111ena, a me\u0111unarodni standardi sve uskla\u0111eniji.<\/h5>\n\n\n\n<h5 class=\"wp-block-heading\">Jesen donosi nekoliko va\u017enih novosti:<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Revidirani Europski standardi izvje\u0161tavanja o odr\u017eivosti (ESRS 2.0) i novi dobrovoljni standard slu\u017ebeno objavljeni i dostupni na hrvatskom jeziku<\/li>\n\n\n\n<li>Po\u010dela je primjena novih pravila protiv <em>greenwashinga<\/em> i regulacije ESG rejtinga<\/li>\n\n\n\n<li>ISO u suradnji s partnerima objedinjuje me\u0111unarodne standarde za upravljanje odr\u017eivo\u0161\u0107u i obra\u010dun emisija<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"594\" height=\"420\" src=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter.png\" alt=\"\" class=\"wp-image-4468\" style=\"width:1140px;height:auto\" srcset=\"https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter.png 594w, https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter-17x12.png 17w, https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter-300x212.png 300w\" sizes=\"auto, (max-width: 594px) 100vw, 594px\" \/><\/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>Slu\u017ebeno objavljeni revidirani ESRS i novi dobrovoljni standard za poduze\u0107a izvan opsega obveznog izvje\u0161tavanja o odr\u017eivosti<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Revidirani Europski standardi izvje\u0161tavanja o odr\u017eivosti (ESRS 2.0)<\/strong> <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1563\/oj\/eng\"><strong>objavljeni<\/strong><\/a> <strong>su u Slu\u017ebenom listu EU-a<\/strong>, a dostupni su i na hrvatskom jeziku. Revidirani ESRS-i primjenjivat \u0107e se na financijske godine koje po\u010dinju 1. sije\u010dnja 2027., \u010dime zavr\u0161ava jedan od klju\u010dnih dijelova pojednostavljenja okvira za korporativnu odr\u017eivost zapo\u010detog prvim Omnibus paketom po\u010detkom 2025. godine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pojednostavljenje je zna\u010dajno. Broj obveznih podatkovnih to\u010daka smanjen je za vi\u0161e od 60 %, a ukupan broj za vi\u0161e od 70 %. Standardi su kra\u0107i, uvedene su dodatne mogu\u0107nosti pojednostavljenja, a Europska komisija procjenjuje da bi promjene kompanijama mogle <strong>smanjiti tro\u0161kove izvje\u0161tavanja za vi\u0161e od 30 %<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Za kompanije koje ostaju obveznici fokus se sada mo\u017ee pomaknuti s pra\u0107enja regulatornih izmjena na prakti\u010dnu primjenu novih pravila: kvalitetnu procjenu dvostruke zna\u010dajnosti, povezivanje materijalnih utjecaja, rizika i prilika sa strategijom i poslovnim modelom te uspostavljanje procesa i kontrola kojima se osigurava kvaliteta podataka.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Istodobno je <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_del\/2026\/1560\/oj\/eng\"><strong>objavljen<\/strong><\/a> <strong>i novi dobrovoljni standard<\/strong> za kompanije koje nisu obveznici izvje\u0161tavanja o odr\u017eivosti. On ima dvostruku ulogu: kompanijama koje ne koriste ESRS daje zajedni\u010dki okvir za dobrovoljno izvje\u0161tavanje, ali istodobno <strong>odre\u0111uje <em>value chain cap<\/em><\/strong> \u2013 granicu informacija koje obveznici za potrebe svojeg izvje\u0161tavanja smiju zahtijevati od kompanija u lancu vrijednosti s manje od 1.000 zaposlenih.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/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>Po\u010dela primjena novih EU pravila protiv <em>greenwashinga<\/em><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Od <strong>27. rujna 2026.<\/strong> u Europskoj uniji primjenjuju se pravila <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2024\/825\/oj\/eng\">Direktive o ja\u010danju potro\u0161a\u010da za zelenu tranziciju<\/a> (EmpCo ili ECGT), koja ja\u010daju za\u0161titu potro\u0161a\u010da od zavaravaju\u0107ih tvrdnji o okoli\u0161nim i dru\u0161tvenim obilje\u017ejima proizvoda i poslovanja te uvode nova pravila za oznake odr\u017eivosti, okoli\u0161ne tvrdnje, trajnost i popravljivost proizvoda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Direktiva ne uspostavlja zaseban regulatorni sustav, nego mijenja postoje\u0107u Direktivu o nepo\u0161tenoj poslovnoj praksi i Direktivu o pravima potro\u0161a\u010da. Me\u0111u ostalim, ograni\u010dava kori\u0161tenje <strong>op\u0107enitih okoli\u0161nih tvrdnji<\/strong> poput \u201ezeleno\u201c, \u201eprihvatljivo za okoli\u0161\u201c ili \u201ebiorazgradivo\u201c ako ih poduze\u0107e ne mo\u017ee potkrijepiti dokazima o priznatoj izvrsnoj okoli\u0161noj u\u010dinkovitosti. Zabranjuju se i tvrdnje o neutralnom, smanjenom ili pozitivnom utjecaju proizvoda na emisije stakleni\u010dkih plinova ako se temelje na kompenzaciji emisija izvan lanca vrijednosti proizvoda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nova pravila ure\u0111uju i kori\u0161tenje <strong>oznaka odr\u017eivosti, koje mogu obuhva\u0107ati okoli\u0161na i dru\u0161tvena obilje\u017eja proizvoda, procesa ili poslovanja<\/strong>. Dru\u0161tvena obilje\u017eja pritom uklju\u010duju, me\u0111u ostalim, radne uvjete, primjerene pla\u0107e, socijalnu za\u0161titu, ljudska prava, rodnu ravnopravnost, uklju\u010divost i raznolikost. Dopu\u0161tene su oznake koje se temelje na sustavima certificiranja ili su ih uspostavila javna tijela, \u010dime se ograni\u010dava kori\u0161tenje vlastitih, neverificiranih oznaka odr\u017eivosti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Posebni zahtjevi odnose se i na <strong>budu\u0107e okoli\u0161ne i klimatske tvrdnje<\/strong>. Poduze\u0107a koja komuniciraju budu\u0107e okoli\u0161ne ciljeve moraju ih potkrijepiti detaljnim i realisti\u010dnim javno dostupnim planom provedbe koji uklju\u010duje vremenski odre\u0111ene ciljeve i potrebne resurse, uz neovisnu provjeru stru\u010dnjaka tre\u0107e strane.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Direktiva dodatno uvodi pravila povezana s trajno\u0161\u0107u i popravljivo\u0161\u0107u proizvoda, uklju\u010duju\u0107i bolju dostupnost informacija o jamstvima te zabranu neutemeljenih tvrdnji o trajnosti i popravljivosti proizvoda.<\/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>Vi\u0161e od 100 pru\u017eatelja ESG rejtinga najavilo registraciju pri ESMA-i<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u0161e od 100 pru\u017eatelja ESG rejtinga obavijestilo je Europsko nadzorno tijelo za vrijednosne papire i tr\u017ei\u0161ta kapitala (ESMA) o namjeri nastavka pru\u017eanja usluga u Europskoj uniji u skladu s novom <strong>Uredbom o ESG rejtinzima<\/strong>. <a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2024\/3005\/oj\/eng\">Uredba<\/a> se primjenjuje od 2. srpnja 2026. godine, a ESMA je postala izravno nadzorno tijelo za pru\u017eatelje ESG rejtinga koji svoje usluge nude na tr\u017ei\u0161tu EU-a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nova pravila uvode zajedni\u010dke zahtjeve za <strong>transparentnost metodologija, upravljanje i sprje\u010davanje sukoba interesa<\/strong>, s ciljem pove\u0107anja pouzdanosti, usporedivosti i transparentnosti ESG rejtinga. Pru\u017eatelji ESG rejtinga moraju dobiti odobrenje ESMA-e za pru\u017eanje usluga u EU-u, dok je za manje pru\u017eatelje predvi\u0111en privremeni pojednostavljeni re\u017eim.<\/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>Novi ISO standardi za upravljanje odr\u017eivo\u0161\u0107u i obra\u010dun emisija stakleni\u010dkih plinova<\/h3>\n\n\n\n<h5 class=\"wp-block-heading\"><strong>Prvi me\u0111unarodni standard za upravljanje doprinosom UN-ovim ciljevima odr\u017eivog razvoja<\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">Me\u0111unarodna organizacija za normizaciju (ISO) i Program Ujedinjenih naroda za razvoj (UNDP) <a href=\"https:\/\/www.iso.org\/standard\/53001\" data-type=\"link\" data-id=\"https:\/\/www.iso.org\/standard\/53001\">objavili<\/a> su <strong>ISO\/UNDP 53001:2026<\/strong>, prvi me\u0111unarodni standard za sustave upravljanja usmjeren na integraciju UN-ovih Ciljeva odr\u017eivog razvoja (SDG) u strategiju, upravljanje, poslovanje i dono\u0161enje odluka organizacija.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Standard je primjenjiv na organizacije svih veli\u010dina i iz svih sektora, a organizacije usmjerava na identificiranje i procjenu pozitivnih i negativnih u\u010dinaka, uklju\u010divanje relevantnih dionika, odre\u0111ivanje prioriteta i ciljeva, pra\u0107enje rezultata te kontinuirano pobolj\u0161avanje primjenom <em>Plan-Do-Check-Act<\/em> (PDCA) pristupa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jedna od va\u017enijih zna\u010dajki standarda je odmak od pristupa u kojem organizacije odabiru pojedina\u010dne Ciljeve odr\u017eivog razvoja s kojima povezuju postoje\u0107e aktivnosti. ISO\/UNDP 53001 polazi od stvarnih u\u010dinaka organizacije te uzima u obzir me\u0111usobnu povezanost ciljeva, mogu\u0107e sinergije, kompromise i ne\u017eeljene posljedice poslovnih odluka.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nadovezuje se na <strong>ISO\/UNDP PAS 53002:2024<\/strong>, smjernice za doprinos organizacija Ciljevima odr\u017eivog razvoja <a href=\"https:\/\/www.iso.org\/standard\/87945\">objavljene<\/a> 2024. godine.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\"><strong><strong>ISO i GHG Protocol objedinjuju standarde za obra\u010dun emisija stakleni\u010dkih plinova<\/strong><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">ISO i GHG Protocol najavili su objedinjavanje svojih standarda za obra\u010dun emisija stakleni\u010dkih plinova u <strong>jedinstveni globalni standard<\/strong>, s ciljem smanjenja fragmentiranosti postoje\u0107ih pristupa, pojednostavljenja izvje\u0161tavanja i pove\u0107anja usporedivosti podataka o emisijama.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Novi zajedni\u010dki standard <strong>objedinit \u0107e<\/strong> <a href=\"https:\/\/ghgprotocol.org\/standards-guidance\"><strong>GHG Protocol standarde<\/strong><\/a> <strong>s<\/strong> <a href=\"https:\/\/www.iso.org\/standard\/66453.html\"><strong>ISO 14064-1<\/strong><\/a> standardom za kvantificiranje i izvje\u0161tavanje o emisijama i uklanjanju stakleni\u010dkih plinova na razini organizacije. Zajedni\u010dko javno savjetovanje o budu\u0107em korporativnom standardu planirano je za drugi kvartal 2027. godine.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/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 class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Nakon razdoblja velikih regulatornih promjena, korporativna odr\u017eivost ulazi u novu fazu primjene: pravila izvje\u0161tavanja postaju jasnija i jednostavnija, komunikacija o odr\u017eivosti stro\u017ee ure\u0111ena, a me\u0111unarodni standardi sve uskla\u0111eniji. Jesen donosi nekoliko va\u017enih novosti: Slu\u017ebeno objavljeni revidirani ESRS i novi dobrovoljni standard za poduze\u0107a izvan opsega obveznog izvje\u0161tavanja o odr\u017eivosti Revidirani Europski standardi izvje\u0161tavanja o odr\u017eivosti [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":4468,"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":"","ast-disable-related-posts":"","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":[90,30,28,22,26,93,25],"class_list":["post-4467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-empco","tag-esg-2","tag-esrs","tag-greenwashing","tag-odrzivost","tag-sdgs","tag-sustainability"],"uagb_featured_image_src":{"full":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter.png",594,420,false],"thumbnail":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter-150x150.png",150,150,true],"medium":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter-300x212.png",300,212,true],"medium_large":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter.png",594,420,false],"large":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter.png",594,420,false],"1536x1536":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter.png",594,420,false],"2048x2048":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter.png",594,420,false],"trp-custom-language-flag":["https:\/\/spring-shift.com\/wp-content\/uploads\/2026\/09\/ESG-pit-stop-20-blog-i-newsletter-17x12.png",17,12,true]},"uagb_author_info":{"display_name":"Riki Pahli\u0107","author_link":"https:\/\/spring-shift.com\/en\/author\/rikipahlic\/"},"uagb_comment_info":0,"uagb_excerpt":"Nakon razdoblja velikih regulatornih promjena, korporativna odr\u017eivost ulazi u novu fazu primjene: pravila izvje\u0161tavanja postaju jasnija i jednostavnija, komunikacija o odr\u017eivosti stro\u017ee ure\u0111ena, a me\u0111unarodni standardi sve uskla\u0111eniji. Jesen donosi nekoliko va\u017enih novosti: Slu\u017ebeno objavljeni revidirani ESRS i novi dobrovoljni standard za poduze\u0107a izvan opsega obveznog izvje\u0161tavanja o odr\u017eivosti Revidirani Europski standardi izvje\u0161tavanja o odr\u017eivosti&hellip;","_links":{"self":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/4467","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=4467"}],"version-history":[{"count":1,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/4467\/revisions"}],"predecessor-version":[{"id":4469,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/posts\/4467\/revisions\/4469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/media\/4468"}],"wp:attachment":[{"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/media?parent=4467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/categories?post=4467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/spring-shift.com\/en\/wp-json\/wp\/v2\/tags?post=4467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}