{"id":1297,"date":"2022-12-06T15:36:42","date_gmt":"2022-12-06T15:36:42","guid":{"rendered":"https:\/\/cnree.ro\/?p=1297"},"modified":"2022-12-08T09:53:23","modified_gmt":"2022-12-08T09:53:23","slug":"consiliul-da-unda-verde-finala-directivei-privind-raportarea-sustenabilitatii-corporative","status":"publish","type":"post","link":"https:\/\/cnree.ro\/en\/consiliul-da-unda-verde-finala-directivei-privind-raportarea-sustenabilitatii-corporative\/","title":{"rendered":"Consiliul d\u0103 und\u0103 verde final\u0103 directivei privind raportarea sustenabilit\u0103\u021bii corporative"},"content":{"rendered":"

Parlamentul European a adoptat textul final al Directivei privind raportarea corporativ\u0103 de sustenabilitate (CSRD), care va impune companiilor ce \u00ee\u015fi desf\u0103\u015foar\u0103 activitatea \u00een Uniunea European\u0103 (UE) s\u0103 fac\u0103 publice informa\u0163ii \u015fi date referitoare la aspecte legate de mediu, social \u015fi guvernan\u0163\u0103, informeaz\u0103 un comunicat de pres\u0103 transmis redac\u0163iei.<\/p>\n\n\n\n

Directiva se aplic\u0103 tuturor companiilor listate pe pie\u0163ele reglementate din UE, cu excep\u0163ia micro\u00eentreprinderilor listate. \u00centreprinderile mici \u015fi mijlocii (IMM-uri) listate au termen p\u00e2n\u0103 la 1 ianuarie 2026 pentru a se conforma cerin\u0163elor de raportare, chiar dac\u0103 exist\u0103 o clauz\u0103 de „opt-out” p\u00e2n\u0103 \u00een 2028. \u00cen al doilea r\u00e2nd, se aplic\u0103 unei „\u00eentreprinderi mari” care este fie o societate din UE, fie o filial\u0103 din UE a unei societ\u0103\u0163i din afara UE. O „\u00eentreprindere mare” este un termen definit \u00een Directiva contabil\u0103 \u015fi \u00eenseamn\u0103 o entitate care dep\u0103\u015fe\u015fte cel pu\u0163in dou\u0103 dintre urm\u0103toarele criterii:- cifr\u0103 de afaceri net\u0103 mai mare de 40 de milioane de euro;- total active mai mari de 20 de milioane de euro;- 250 de angaja\u0163i \u00een medie pe parcursul exerci\u0163iului financiar.Ca o a treia categorie, CSRD se aplic\u0103 companiilor de asigurare \u015fi institu\u0163iilor de credit, indiferent de forma lor juridic\u0103.<\/p>\n\n\n\n

Companiile vor utiliza noile standarde de raportare privind sustenabilitatea pentru a dezv\u0103lui informa\u0163ii \u00een cadrul raportului administratorilor, oferind astfel utilizatorilor raportului o imagine integrat\u0103 a impactului \u015fi performan\u0163ei lor \u00een ceea ce prive\u015fte factorii de mediu, sociali, drepturile omului \u015fi guvernan\u0163\u0103 (ESG).Se preconizeaz\u0103 c\u0103, pe 22 noiembrie 2022, Grupul consultativ european pentru raportarea financiar\u0103 (EFRAG) va publica primul set de standarde europene de raportare privind sustenabilitatea (ESRS), care va fi apoi adoptat de Comisie p\u00e2n\u0103 \u00een iunie 2023.<\/p>\n\n\n\n

Pentru a respecta principiul propor\u0163ionalit\u0103\u0163ii, Comisia European\u0103 va adopta standarde obligatorii de raportare de sustenabilitate pentru companiile mari \u015fi standarde separate, propor\u0163ionale, pentru IMM-uri.<\/p>\n\n\n\n

Pentru mai multe detalii cite\u015fte ESG Today<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"

Parlamentul European a adoptat textul final al Directivei privind raportarea corporativ\u0103 de sustenabilitate (CSRD), care va impune companiilor ce \u00ee\u015fi desf\u0103\u015foar\u0103 activitatea \u00een Uniunea European\u0103 (UE) s\u0103 fac\u0103 publice informa\u0163ii \u015fi date referitoare la aspecte legate de mediu, social \u015fi guvernan\u0163\u0103, informeaz\u0103 un comunicat de pres\u0103 transmis redac\u0163iei. Directiva se aplic\u0103 tuturor companiilor listate pe […]<\/p>","protected":false},"author":2,"featured_media":1298,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-1297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"uagb_featured_image_src":{"full":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua.jpg",820,547,false],"thumbnail":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua-150x150.jpg",150,150,true],"medium":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua-300x200.jpg",300,200,true],"medium_large":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua-768x512.jpg",768,512,true],"large":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua.jpg",820,547,false],"1536x1536":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua.jpg",820,547,false],"2048x2048":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua.jpg",820,547,false],"trp-custom-language-flag":["https:\/\/cnree.ro\/wp-content\/uploads\/2022\/12\/eu-parlament-legislatie-noua-18x12.jpg",18,12,true]},"uagb_author_info":{"display_name":"cnree.ro","author_link":"https:\/\/cnree.ro\/en\/author\/cnree-ro\/"},"uagb_comment_info":0,"uagb_excerpt":"Parlamentul European a adoptat textul final al Directivei privind raportarea corporativ\u0103 de sustenabilitate (CSRD), care va impune companiilor ce \u00ee\u015fi desf\u0103\u015foar\u0103 activitatea \u00een Uniunea European\u0103 (UE) s\u0103 fac\u0103 publice informa\u0163ii \u015fi date referitoare la aspecte legate de mediu, social \u015fi guvernan\u0163\u0103, informeaz\u0103 un comunicat de pres\u0103 transmis redac\u0163iei. Directiva se aplic\u0103 tuturor companiilor listate pe…","_links":{"self":[{"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/posts\/1297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/comments?post=1297"}],"version-history":[{"count":2,"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/posts\/1297\/revisions"}],"predecessor-version":[{"id":1301,"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/posts\/1297\/revisions\/1301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/media\/1298"}],"wp:attachment":[{"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/media?parent=1297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/categories?post=1297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cnree.ro\/en\/wp-json\/wp\/v2\/tags?post=1297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}