Pravna ureditev trajnosti v Evropski uniji in implementacija v Sloveniji : direktiva CSRD in posledice

slovenian

2024

volume 50, issue 6/7

Narodna in univerzitetna knjižnica
(Obvezni izvod spletne publikacije)

The article discusses the development and implementation of sustainability legislation in the European Union and Slovenia, with a focus on the new reporting obligations under the ESRS standards (European Sustainability Reporting Standards). The authors explain how the new legislation, including the Corporate Sustainability Reporting Directive (CSRD), builds upon existing legal frameworks that have been established to address environmental, social, and governance challenges. The CSRD requires companies to disclose their sustainability practices and achievements in accordance with uniform European standards, which increases transparency and accountability while reducing the risk of »greenwashing«. Reporting in compliance with these standards presents challenges for companies, such as the collection of information and data, but also offers opportunities for companies to improve their business processes and competitiveness. The main thesis of the article is that by being provided reliable and comparable information, stakeholders will be empowered and able to influence companies toward more sustainable practices. The authors also highlight their perspective and hope that companies do not view reporting as an administrative burden but rather as an opportunity for sustainable transformation. It is crucial to effectively use the collected data to monitor progress and adjust strategies, thereby achieving long-term environmental, social, and economic goals and contributing to a sustainable future.

08.12.2025