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SP-ji, pozor: prihaja trajnostno poročanje – pripravite se pravočasno

Trajnostno poročanje za mala podjetja še ni obvezno, vendar se hitro približuje.

Ministrstvo za gospodarstvo, turizem in šport zato poziva mikro, mala in srednje velika podjetja (MSP), naj že zdaj pripravijo prostovoljna poročila o trajnostnosti in se pravočasno prilagodijo novim zahtevam.

Čeprav direktiva CSRD (Corporate Sustainability Reporting Directive) trenutno k poročanju zavezuje predvsem večja podjetja, se tudi manjša podjetja že srečujejo s trajnostnim poročanjem.

To je bodisi prek dobaviteljskih verig, poslovnih partnerjev, bank in investitorjev.

Oddaja trajnostnih poročil na ravni EU

Podjetja lahko svoja prostovoljna poročila oddajo EFRAG, ki zbira podatke za razvoj enotnega evropskega pristopa k trajnostnemu poročanju za MSP.

»Podjetja se z zahtevami trajnostnega poročanja srečujejo posredno – preko dobaviteljskih verig, partnerjev, bank in investitorjev,«

poudarja Ministrstvo za gospodarstvo, turizem in šport.

Kaj podjetja pridobijo s trajnostnim poročanjem?

Čeprav je oddaja poročil prostovoljna, ima sodelovanje več konkretnih prednosti:

Podatki bodo, kot zagotavlja ministrstvo, uporabljeni izključno za agregirane in anonimizirane analize, brez razkritja posameznih podjetij.

Roki za oddajo poročil o trajnostnosti

Podjetja lahko poročila oddajo v naslednjih rokih:

  • 30. april 2026
  • 31. maj 2026
  • 31. julij 2026

Pred oddajo morajo izpolniti kratek vprašalnik v angleščini, dostopen na spletni strani EFRAG.

Trajnostno poročanje kot nova poslovna realnost

Trajnostno poročanje postaja standard tudi za manjša podjetja. Čeprav še ni obvezno, se zahteve hitro širijo po celotni EU.

Za MSP to pomeni jasen signal: priprava na trajnostno poročanje ni več izbira, temveč strateška odločitev za prihodnost poslovanja.

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