{"?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-9N62LEQZ/15a2c9da-7dfd-4c06-b31e-a3a9279e59c3/PDF","dcterms:extent":"130 KB"},{"@rdf:about":"http://www.dlib.si/stream/URN:NBN:SI:doc-9N62LEQZ/e92da707-b382-4dad-865e-e4d1f4436894/TEXT","dcterms:extent":"32 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-9N62LEQZ","dcterms:isPartOf":[{"@rdf:resource":"https://www.dlib.si/details/URN:NBN:SI:spr-2XUGOISV"},{"@xml:lang":"sl","#text":"Podjetje in delo"}],"dcterms:issued":"2024","dc:creator":"Primec, Andreja","dc:format":[{"@xml:lang":"sl","#text":"številka:3/4"},{"@xml:lang":"sl","#text":"letnik:50"},{"@xml:lang":"sl","#text":"str. 493-504"}],"dc:identifier":["ISSN:0353-6521","COBISSID_HOST:204123139","URN:URN:NBN:SI:doc-9N62LEQZ"],"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":"corporate social responsibility"},{"@xml:lang":"sl","#text":"CSDDD"},{"@xml:lang":"en","#text":"directors’ duty"},{"@xml:lang":"sl","#text":"dolžnost direktorjev"},{"@xml:lang":"en","#text":"due diligence"},{"@xml:lang":"sl","#text":"korporativna družbena odgovornost"},{"@xml:lang":"sl","#text":"skrbni pregled"},{"@xml:lang":"en","#text":"sustainability corporate governance"},{"@xml:lang":"sl","#text":"trajnostno korporativno upravljanje"}],"dcterms:temporal":{"@rdf:resource":"2013-2025"},"dc:title":{"@xml:lang":"sl","#text":"Odmik od uveljavitve obveznosti skrbnega pregleda v zadevah trajnostnosti|"},"dc:description":[{"@xml:lang":"sl","#text":"The uncertain political situation in the European Union has made it challenging to adopt the Corporate Sustainability Due Diligence Directive, one of the most essential building blocks of the Green Transition. Despite a provisional agreement on its content by the EU Council and the European Parliament in December 2023, what was usually a formal vote in both bodies turned into a heated political debate. The final text of the Directive, adopted by the European Parliament on April 24 and still to be endorsed by the Council, differs from the December provisional agreement and the latter from the Commission’s final legislative proposal. The range of obliged parties is broadened, while the proposed duty of directors to carry out due diligence on sustainability matters is dropped. However, the duty of due diligence about adverse environmental and human rights impacts remains, and so does the responsibility of directors, who will be required to ensure that it is carried out as part of their fundamental duty to “act in the best interests of society” (the legality of their business). Although Slovenian corporate governance practice is based on emphasising the interests of shareholders, companies will have to pursue the interests of other stakeholders by exercising their due diligence obligations in sustainability matters and, thus, indirectly, directors"},{"@xml:lang":"sl","#text":"Negotove politične razmere v Evropski uniji so otežile sprejetje direktive o skrbnem pregledu v podjetjih glede trajnostnosti, enega pomembnejših gradnikov zelenega prehoda. Kljub doseženemu začasnemu dogovoru Sveta EU in Evropskega parlamenta o njeni vsebini decembra 2023 se je praviloma zgolj formalno glasovanje v obeh telesih sprevrglo v burno politično razpravo. Končno besedilo direktive, ki ga je Evropski parlament sprejel 24. 4. in ga mora potrditi še Svet, se razlikuje od decembrskega začasnega dogovora, slednji pa od končnega zakonodajnega predloga Komisije. Širi se krog zavezancev, medtem ko se predlagana dolžnost direktorjev za skrbni pregled v zadevah trajnostnosti opušča. Kljub temu obveznost skrbnega pregleda v zvezi s škodljivimi vplivi na okolje in na človekove pravice ostaja, s tem pa tudi odgovornost direktorjev, ki bodo pri temeljni dolžnosti »ravnanja v dobro družbe« (zakonitosti poslovanja) morali zagotoviti njeno izvajanje. Čeprav slovenska praksa korporativnega upravljanja temelji na poudarjanju interesov delničarjev, bodo družbe z izvrševanjem obveznosti skrbnega pregleda v zadevah trajnostnosti in s tem posredno tudi direktorji morali zasledovati interese drugih deležnikov"}],"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-9N62LEQZ","edm:aggregatedCHO":{"@rdf:resource":"URN:NBN:SI:doc-9N62LEQZ"},"edm:isShownBy":{"@rdf:resource":"http://www.dlib.si/stream/URN:NBN:SI:doc-9N62LEQZ/15a2c9da-7dfd-4c06-b31e-a3a9279e59c3/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-9N62LEQZ/maxi/edm"},"edm:isShownAt":{"@rdf:resource":"http://www.dlib.si/details/URN:NBN:SI:doc-9N62LEQZ"}}}}