{"?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-WF133ON0/bb689eff-aec7-436a-8610-62b2fce1e661/PDF","dcterms:extent":"159 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:DOC-WF133ON0/3e2c05de-3379-413b-b1bf-21089f454701/TEXT","dcterms:extent":"42 KB"}],"edm:TimeSpan":{"@rdf:about":"2013-2026","edm:begin":{"@xml:lang":"en","#text":"2013"},"edm:end":{"@xml:lang":"en","#text":"2026"}},"edm:ProvidedCHO":{"@rdf:about":"URN:NBN:SI:DOC-WF133ON0","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2026","dc:creator":"Bohinc, Rado","dc:format":[{"@xml:lang":"sl","#text":"letnik:52"},{"@xml:lang":"sl","#text":"številka:6/7"},{"@xml:lang":"sl","#text":"str. 1080-1096"}],"dc:identifier":["ISSN:0353-6521","COBISSID_HOST:302796803","URN:URN:NBN:SI:doc-WF133ON0"],"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":"sl","#text":"263. člen ZGD-1"},{"@xml:lang":"en","#text":"Article 263 ZGD-1"},{"@xml:lang":"en","#text":"business judgment rule"},{"@xml:lang":"sl","#text":"CSDDD"},{"@xml:lang":"sl","#text":"CSRD"},{"@xml:lang":"en","#text":"directors’ liability"},{"@xml:lang":"en","#text":"materiality"},{"@xml:lang":"sl","#text":"materialnost"},{"@xml:lang":"sl","#text":"odgovornost direktorjev"},{"@xml:lang":"sl","#text":"Omnibus I"},{"@xml:lang":"sl","#text":"pravilo podjetniške presoje"},{"@xml:lang":"en","#text":"prioritisation"},{"@xml:lang":"sl","#text":"prioritizacija"},{"@xml:lang":"en","#text":"red flags"},{"@xml:lang":"en","#text":"sustainability governance"},{"@xml:lang":"sl","#text":"trajnostno upravljanje"}],"dcterms:temporal":{"@rdf:resource":"2013-2026"},"dc:title":{"@xml:lang":"sl","#text":"Odgovornost direktorjev za trajnostno upravljanje|"},"dc:description":[{"@xml:lang":"sl","#text":"European Union sustainability regulation has significantly reshaped companies’ information and governance processes. Directive (EU) 2022/2464 as regards corporate sustainability reporting (CSRD) integrated sustainability information into the formal corporate reporting framework, while Directive (EU) 2024/1760 on corporate sustainability due diligence (CSDDD) supplemented this framework with a risk-based process for identifying and addressing adverse human rights and environmental impacts. Directive (EU) 2026/470, adopted as part of the Omnibus I package, narrowed the scope of both regimes and simplified their requirements. This article proceeds from the premise that the reduction of specific regulatory obligations does not diminish the relevance of sustainability matters to directors’ liability. The increased emphasis on materiality, proportionality, prioritisation and reasonably available information heightens the importance of general rules of corporate governance and the professional standard of care laid down in Article 263 of the Slovenian Companies Act (ZGD-1). The focus of directors’ liability therefore shifts from ensuring particular sustainability outcomes towards the quality of the governance process: the organisation of information and control systems, decision-making on an appropriately informed basis, responses to warning signs, delegation, oversight, and the documentation of business judgments. In its concluding section, the article also proposes the essential organisational elements that should be incorporated into Slovenian legislation transposing the CSDDD"},{"@xml:lang":"sl","#text":"Trajnostna regulacija Evropske unije je pomembno posegla v informacijske in upravljavske procese gospodarskih družb. Direktiva (EU) 2022/2464 glede poročanja podjetij o trajnostnosti (CSRD) je trajnostne informacije vključila v formalni sistem korporacijskega poročanja, Direktiva (EU) 2024/1760 o skrbnem pregledu podjetij glede trajnostnosti (CSDDD) pa je temu dodala tveganjsko usmerjen proces identifikacije in obravnavanja negativnih vplivov na človekove pravice in okolje. Direktiva (EU) 2026/470, sprejeta v okviru paketa Omnibus I, je oba režima zožila in poenostavila. Prispevek izhaja iz teze, da zmanjšanje posebnih regulatornih obveznosti ne odpravlja pomena trajnostnih vprašanj za odgovornost direktorjev. Večji poudarek na materialnosti, sorazmernosti, prioritizaciji in razumno dostopnih informacijah povečuje pomen splošnih pravil korporacijskega upravljanja in profesionalnega standarda skrbnosti iz 263. člena ZGD-1. Težišče odgovornosti se zato premika od zagotavljanja trajnostnega rezultata h kakovosti procesa upravljanja: organizaciji informacijskih in kontrolnih sistemov, primerni informacijski podlagi, odzivanju na opozorilne znake, delegiranju, nadzoru in dokumentiranju poslovne presoje. Prispevek v sklepnem delu predlaga tudi nepogrešljive organizacijske sestavine slovenskega zakona za prenos CSDDD"}],"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-WF133ON0","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:DOC-WF133ON0"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:DOC-WF133ON0/bb689eff-aec7-436a-8610-62b2fce1e661/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-WF133ON0/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:DOC-WF133ON0"}}}}