TFL Vsebine / Revija SIR*IUS

Legal Aspects of CSRD: Context, Transposition into Slovenian law and Compliant Sustainability Re- porting (Part 1)

Direktiva EU o poročanju podjetij o trajnostnosti (t. i. CSRD) prinaša povsem novo obveznost poročanja o trajnostnosti, zasnovanega kot obsežen, standardiziran in digitalen sestavni del poslovnega poročila, ki je predmet zunanjega pregleda in posla dajanja zagotovila neodvisnega revizorja. Krog zavezancev in vsebina poročanja po CSRD sta široka, učinki direktive mestoma presegajo meje EU-ja, začetek uporabe novih pravil pa je pred vrati. Zato sta priprava in uskladitev z novimi obveznostmi poročanja o trajnostnosti za predvidene zavezance precejšen izziv. Namen prispevka v dveh delih je doprinesti k razumevanju: (a) širšega konteksta novih pravil CSRD in (b) natančnega obsega poglavitnih obveznosti poročanja o trajnostnosti v slovenskem pravu. V prvem delu prispevka je najprej povzeta vloga CSRD v trajnostnem finančnem sistemu EU-ja, vključno z bistvenimi povezavami te direktive z Uredbo o taksonomiji in SFDR. Sledi splošno pojasnilo prenosa CSRD v slovensko zakonodajo z novelami ZGD-1M, ZTFI-1C in ZRev-2C. Nato preidemo k podrobni obravnavi prvega elementa pravno skladnega poročanja o trajnostnosti, in sicer presoje, ali je izbrani subjekt zavezanec po pravilih CSRD, kot so prenesena v slovensko zakonodajo. Obravnava preostalih elementov sledi v drugem delu prispevka v naslednji številki SIR*IUS-a.

The Corporate Sustainability Reporting Directive (CSRD) introduces a completely new sustainability reporting obligation, designed as a comprehensive, standardized, and digital integral part of the management report which is subject to external review and assurance by an independent auditor. The range of obliged subjects and the scope of reporting under the CSRD are wide, its effects extend beyond the EU borders, the start of application of the new rules is imminent. Preparing for and complying with the new rules on reporting thus represents a significant challenge for in-scope entities. This two-part paper aims to contribute to the understanding of (a) the broader context of the new CSRD rules and of (b) the precise scope of the main sustainability reporting obligations under Slovenian law. This Part I of the paper starts with a summary of the role of the CSRD in the EU sustainable finance system and of its links to the Taxonomy Regulation and the SFDR. This is followed by an overview of the transposition of the CSRD into Slovenian law with the amendment acts ZGD-1M, ZTFI-1C and ZRev-2C. We then turn to a detailed discussion of the first element of legally compliant sustainability reporting, namely the assessment of whether a particular entity lies within the scope of the CSRD rules as provided in the Slovenian legislation. The remaining elements will be discussed in Part 2 of the article in the next issue of SIR*IUS.