TFL Vsebine / Revija SIR*IUS

Sustainability reporting for 2024

Z uveljavitvijo Direktive glede poročanja podjetij o trajnostnosti (CSRD) in Evropskih standardov poročanja o trajnostnosti (ESRS) je bilo leto 2024 za slovenska podjetja, zavezana poročanju, prelomno. V raziskavi so sodelovali pripravljavci poročil, notranji revizorji ter člani nadzornih svetov in revizijskih komisij v družbah v pretežni lasti države, in sicer tako v tistih družbah, ki so v letu 2024 dolžne poročati, kot v družbah, ki še niso zavezane k poročanju v lanskem letu. Rezultati kažejo, da respondenti dobro poznajo zakonodajne zahteve (povprečna ocena 3,42 od 5), a uporabnost trajnostnih informacij ocenjujejo kot razmeroma nizko (povprečna ocena 2,73 od 5). Ključni motiv za poročanje ostaja skladnost s predpisi, med največje izzive pa respondenti uvrščajo kompleksnost zakonodaje in proces zbiranja podatkov. Presenetljivo nizko so bili med izzive poročanja uvrščeni stroški implementacije. Pričakovane koristi poročanja o trajnostnosti vključujejo zmanjšanje negativnih vplivov na okolje in krepitev ugleda podjetij. Statistično značilnih razlik glede na spol, starost in vlogo respondentov v družbah ni bilo zaznati.

The adoption of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) marked a pivotal year for Slovenian companies subject to mandatory sustainability reporting in 2024. This paper presents the findings of a study conducted among state-owned enterprises, including both those required to report in 2024 and those not yet subject to the reporting obligation. The survey involved report preparers, internal auditors, and members of supervisory boards and audit committees. Respondents demonstrated a good understanding of the legal requirements (average score: 3.42 out of 5), but rated the usefulness of sustainability information disclosed to date as relatively low (average score: 2.73 out of 5). Regulatory compliance was identified as the primary driver for reporting, while the most significant challenges were the complexity of legislation and the process of data collection. Notably, implementation costs were ranked surprisingly low among perceived obstacles. The anticipated benefits of sustainability reporting include a reduction in negative environmental impacts and an improvement in corporate reputation. No statistically significant differences in responses were observed based on gender, age, or the respondent’s role within the organization.