{"?xml":{"@version":"1.0"},"edm:RDF":{"@xmlns:dc":"http://purl.org/dc/elements/1.1/","@xmlns:edm":"http://www.europeana.eu/schemas/edm/","@xmlns:wgs84_pos":"http://www.w3.org/2003/01/geo/wgs84_pos","@xmlns:foaf":"http://xmlns.com/foaf/0.1/","@xmlns:rdaGr2":"http://rdvocab.info/ElementsGr2","@xmlns:oai":"http://www.openarchives.org/OAI/2.0/","@xmlns:owl":"http://www.w3.org/2002/07/owl#","@xmlns:rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","@xmlns:ore":"http://www.openarchives.org/ore/terms/","@xmlns:skos":"http://www.w3.org/2004/02/skos/core#","@xmlns:dcterms":"http://purl.org/dc/terms/","edm:WebResource":[{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-3T06W6N1/c2e1211b-2484-47ef-b63f-f97b1b5b0b2d/PDF","dcterms:extent":"259 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-3T06W6N1/96c566f7-78ae-4e9c-b795-be921b8d058d/TEXT","dcterms:extent":"97 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2025","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2025"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-3T06W6N1","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2025","dc:creator":"Zdolšek, Daniel","dc:format":[{"@xml:lang":"sl","#text":"številka:2"},{"@xml:lang":"sl","#text":"letnik:51"},{"@xml:lang":"sl","#text":"str. 261-294"}],"dc:identifier":["ISSN:0353-6521","COBISSID_HOST:233004803","URN:URN:NBN:SI:doc-3T06W6N1"],"dc:language":"sl","dc:publisher":[{"@xml:lang":"sl","#text":"Gospodarski vestnik"},{"@xml:lang":"sl","#text":"Inštitut za delo pri Pravni fakulteti"},{"@xml:lang":"sl","#text":"Zveza Društev pravnikov v gospodarstvu Slovenije"}],"dc:subject":[{"@xml:lang":"en","#text":"assurance provider of credibility in relation to sustainability report"},{"@xml:lang":"en","#text":"audit committee"},{"@xml:lang":"en","#text":"Companies Act"},{"@xml:lang":"sl","#text":"dajalec zagotovila glede poročila o trajnostnosti"},{"@xml:lang":"en","#text":"management report"},{"@xml:lang":"sl","#text":"poročanje družb"},{"@xml:lang":"sl","#text":"poročilo o trajnostnosti"},{"@xml:lang":"sl","#text":"poslovno poročilo"},{"@xml:lang":"en","#text":"reporting entities"},{"@xml:lang":"en","#text":"reporting of companies"},{"@xml:lang":"sl","#text":"revizijska komisija"},{"@xml:lang":"en","#text":"Slovenia"},{"@xml:lang":"sl","#text":"slovenska ureditev"},{"@xml:lang":"en","#text":"sustainability report"},{"@xml:lang":"sl","#text":"Zakon o gospodarskih družbah"},{"@xml:lang":"sl","#text":"zavezanci za poročanje"},{"@xml:lang":"sl","#text":"ZGD-1M"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Poročanje o trajnostnosti in novela ZGD-1M|"},"dc:description":[{"@xml:lang":"sl","#text":"The European Union has recognised sustainability reporting with Directive 2022/2464/EU on corporate sustainability reporting as a component of corporate transparency and accountability for larger and more significant companies and groups. It involves informing stakeholders about the sustainability performance of the reporting entity, especially the achievement or success of achieving sustainability goals. This commits the reporting entity to practices focused on sustainable development - in the environmental, social and economic areas of the reporting entity’s operations. The amendment to the Companies Act (ZGD-1M) implemented, among other things, the mechanisms of the aforementioned directive regarding the preparation of a sustainability report. In the introduction, our paper first presents the reasons for sustainability reporting, followed by a presentation of the requirements of the law in the field of sustainability reporting. The number of entities that must or will have to start mandatory reporting on sustainability gradually over a few years is high. The sustainability report is an integral part of the business report, has several contents prescribed by law, and there are also special sustainability reports for unique entities (certain subsidiaries from Slovenia controlled by certain foreign entities from third countries; certain branches of a foreign entity from a third country). Sustainability reporting is an area monitored by the audit committee. The company’s supervisory board and the general meeting make decisions in this area, for example, in matters related to the auditor’s assurance engagement concerning the credibility of the sustainability report. On the reporting entity’s side, sustainability reporting is not without numerous challenges. These include establishing an appropriate reporting process, obtaining quality data, ensuring regulatory compliance with reporting requirements, and determining a proper balance between the reporting entity’s depth of reporting and the available resources"},{"@xml:lang":"sl","#text":"Poročanje o trajnostnosti je Evropska unija z Direktivo 2022/2464/EU glede poročanja podjetij o trajnostnosti pripoznala kot sestavino korporativne transparentnosti in odgovornosti za večje in pomembnejše gospodarske družbe ter skupine družb. Gre za informiranje deležnikov o trajnostnem delovanju poročevalca, predvsem doseganju oziroma uspešnosti doseganja ciljev na področju trajnostnosti. S tem je poročevalec zavezan k praksam, ki so usmerjene v trajnostni razvoj - na okoljskem, družbenem in ekonomskem področju svojega delovanja. V novelo Zakona o gospodarskih družbah (ZGD-1M) so bili med drugim implementirani mehanizmi navedene direktive v zvezi s pripravo poročila o trajnostnosti. Uvodoma so v prispevku predstavljeni razlogi za poročanje o trajnostnosti, sledi pa predstavitev zahtev zakona na področju poročanja o trajnostnosti. Krog zavezancev, ki morajo oziroma bodo morali začeti poročati o trajnostnosti postopoma v nekaj letih, je širok. Poročilo o trajnostnosti je sestavni del poslovnega poročila, ima več z zakonom predpisanih sestavin, prav tako pa obstajajo še variante posebnih poročil o trajnostnosti za nekatere zavezance (določene odvisne družbe iz Slovenije, ki jih obvladujejo določena tuja podjetja iz tretjih držav, ter določene podružnice tujega podjetja iz tretje države). Poročanje o trajnostnosti je področje, ki ga spremlja revizijska komisija, odločitve v zvezi s tem področjem pa sprejemata nadzorni svet in skupščina družbe, na primer v zadevah v zvezi z revizorjevo izvedbo posla dajanja zagotovila o verodostojnosti poročila o trajnostnosti. Na strani poročevalcev poročanje o trajnostnosti ni brez številnih izzivov. Med temi so vzpostavitev primernega procesa poročanja, pridobivanje kakovostnih podatkov, zagotovitev regulativne skladnosti poročanja, določitev primerne uravnoteženosti med nadrobnostjo poročanja in potrebnimi viri poročevalca"}],"edm:type":"TEXT","dc:type":[{"@xml:lang":"sl","#text":"znanstveno časopisje"},{"@xml:lang":"en","#text":"journals"},{"@rdf:resource":"http://www.wikidata.org/entity/Q361785"}]},"ore:Aggregation":{"@rdf:about":"http://www.dlib.si/?URN=URN:NBN:SI:DOC-3T06W6N1","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-3T06W6N1"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-3T06W6N1/c2e1211b-2484-47ef-b63f-f97b1b5b0b2d/PDF"},"edm:rights":{"@rdf:resource":"http://rightsstatements.org/vocab/InC/1.0/"},"edm:provider":"Slovenian National E-content Aggregator","edm:dataProvider":{"@xml:lang":"en","#text":"National and University Library of Slovenia"},"edm:object":{"@rdf:resource":"http://www.dlib.si/streamdb/URN:NBN:SI:DOC-3T06W6N1/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-3T06W6N1"}}}}