{"id":6979,"date":"2024-01-06T18:06:41","date_gmt":"2024-01-06T17:06:41","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=6979"},"modified":"2024-02-09T15:09:57","modified_gmt":"2024-02-09T14:09:57","slug":"dyrektywa-w-sprawie-raportowania-zrownowazonego-rozwoju-korporacji-csrd","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/pl\/policy-developments\/corporate-sustainability-reporting-directive-csrd\/","title":{"rendered":"Dyrektywa w sprawie raportowania zr\u00f3wnowa\u017conego rozwoju korporacyjnego (CSRD)"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Dyrektywa Unii Europejskiej (UE) w sprawie sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju przedsi\u0119biorstw (CSRD) wymaga od du\u017cych firm i sp\u00f3\u0142ek gie\u0142dowych ujawniania informacji na temat ryzyka spo\u0142ecznego i \u015brodowiskowego, z jakim si\u0119 mierz\u0105, a tak\u017ce wp\u0142ywu ich dzia\u0142alno\u015bci na ludzi i \u015brodowisko. Dyrektywa ta zmodernizuje i wzmocni zasady sprawozdawczo\u015bci, <\/span><b>zwi\u0119kszenie liczby firm zobowi\u0105zanych do raportowania na temat zr\u00f3wnowa\u017conego rozwoju i stworzenie kultury przejrzysto\u015bci.<\/b><span style=\"font-weight: 400;\"> Firmy b\u0119d\u0105 musia\u0142y po raz pierwszy zastosowa\u0107 nowe przepisy<strong> w roku obrotowym 2024<\/strong>, w przypadku sprawozda\u0144 publikowanych w 2025 r. Zatwierdzone w sierpniu 2023 r. sp\u00f3\u0142ki podlegaj\u0105ce CSRD b\u0119d\u0105 musia\u0142y raportowa\u0107 zgodnie z <strong>Europejskie Standardy Sprawozdawczo\u015bci Zr\u00f3wnowa\u017conego Rozwoju (ESRS)<\/strong>i b\u0119d\u0105 one audytowane. Zasady wprowadzone przez Dyrektyw\u0119 w sprawie sprawozdawczo\u015bci niefinansowej pozostaj\u0105 w mocy do czasu, a\u017c firmy b\u0119d\u0105 musia\u0142y stosowa\u0107 nowe zasady CSRD, i maj\u0105 zastosowanie do du\u017cych sp\u00f3\u0142ek interesu publicznego zatrudniaj\u0105cych ponad 500 pracownik\u00f3w.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Propozycja jest cz\u0119\u015bci\u0105 szerszych wysi\u0142k\u00f3w UE na rzecz osi\u0105gni\u0119cia zr\u00f3wnowa\u017conego i inkluzywnego o\u017cywienia gospodarczego i przej\u015bcia do bardziej zr\u00f3wnowa\u017conej i odpornej gospodarki. Poprzez popraw\u0119 sp\u00f3jno\u015bci i niezawodno\u015bci sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju nowa dyrektywa ma na celu pom\u00f3c inwestorom, organizacjom spo\u0142ecze\u0144stwa obywatelskiego, konsumentom i innym interesariuszom podejmowa\u0107 \u015bwiadome decyzje i poci\u0105ga\u0107 firmy do odpowiedzialno\u015bci za ich wyniki w zakresie \u015brodowiska, spo\u0142ecze\u0144stwa i \u0142adu korporacyjnego (ESG).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u0119dzie dotyczy\u0107 wszystkich du\u017cych firm w UE, zar\u00f3wno publicznych, jak i prywatnych, oko\u0142o 50 000 przedsi\u0119biorstw. Szacuje si\u0119, \u017ce wp\u0142ynie to na oko\u0142o 3000 firm w USA.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dyrektywa zaostrza zasady sprawozdawczo\u015bci w odniesieniu do kategorii emisji z zakresu 3, kt\u00f3re obejmuj\u0105 podr\u00f3\u017ce s\u0142u\u017cbowe.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>The European Union&#8217;s (EU) Corporate Sustainability Reporting Directive (CSRD) requires large companies and listed companies to disclose information on social and environmental risks they face, as well as the impacts of their activities on people and the environment. 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