TFL Vsebine / Revija Poslovodno računovodstvo

Poročanje o trajnosti (ang. environmental, social and governance – ESG) ali trajnostno poročanje vključuje kvalitativne razprave in kvantitativne meritve, vključno z merili uspešnosti organizacije glede na tveganja, priložnosti in predstavljene strategije organizacije. Okoljska komponenta (E) se nanaša na obvladovanje tveganj in priložnosti povezanih s podnebjem, pomanjkanjem naravnih virov, onesnaženje, odpadki in drugimi dejavniki, ki vplivajo na okolje. Družbena komponenta (S) se nanaša na informacije o vrednotah in poslovnih odnosih organizacije, komponenta upravljanja (G) pa vključuje informacije o korporativnem upravljanju organizacije. Z razvojem trajnosti je postalo trajnostno oziroma nefinančno poročanje organizacij zelo pomembno in postalo obvezno leta 2014 v EU. Predvidoma od leta 2024 bodo v veljavi Evropskih standardov o trajnostnem poročanju (ESRS), ki bodo obvezni za večino Evropskih organizacij.

Environmental, social and governance (ESG) or sustainability reporting includes qualitative discussions and quantitative measurements, including measures of the organization's performance in relation to risks, opportunities and presented strategies of the organization. The environmental component (E) refers to the management of risks and opportunities related to climate, scarcity of natural resources, pollution, waste and other factors affecting the environment. The social component (S) refers to information about the organization's values and business relationships, while the governance component (G) includes information about the organization's corporate governance. With the development of sustainability, sustainable or non-financial reporting of organizations became very important and became mandatory in 2014 in the EU. The European Sustainability Reporting Standards (ESRS) are expected to come into force in 2024 for most European organizations.