{"id":5828,"date":"2025-07-25T09:00:00","date_gmt":"2025-07-25T07:00:00","guid":{"rendered":"https:\/\/een.si\/?p=3492"},"modified":"2026-06-08T09:43:50","modified_gmt":"2026-06-08T07:43:50","slug":"sprejetje-sprememb-evropskih-standardov-za-trajnostno-porocanje-2","status":"publish","type":"post","link":"https:\/\/een.si\/en\/sprejetje-sprememb-evropskih-standardov-za-trajnostno-porocanje-2\/","title":{"rendered":"Adoption of amendments to European Sustainability Reporting Standards"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Adoption of amendments to European sustainability reporting standards<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">The European Commission has adopted amendments (the so-called &#8216;quick fix&#8217;) to the European Sustainability Reporting Standards (ESRS) set out by the European Union (EU) Delegated Regulation 2023\/2772. The amendments affect companies in the first group of obligated entities \u2013 these are public-interest entities with more than 500 employees that are required to report on sustainability for the 2024 financial year.<\/p>\n\n<p class=\"wp-block-paragraph\">Prior to the amendment, the ESRS provided for a phased introduction of certain sustainability reporting requirements that companies were expected to include in their sustainability reports in future years. With the new amendments, this obligation is temporarily eased \u2013 companies will be allowed to omit certain information in reports for the 2025 and 2026 financial years. This means that <strong>companies in the first group<\/strong> will <strong>not be required to report on additional sustainability information compared to the 2024 financial year<\/strong> during these years.<\/p>\n\n<p class=\"wp-block-paragraph\">Due to current difficult conditions, such as high energy prices, strong competition, and geopolitical tensions, companies are under significant cost and administrative pressure. Therefore, the European Commission has actively approached the reduction of administrative burdens for companies. By means of Directive 2025\/794, it is postponing the deadline for initial sustainability reporting.<\/p>\n\n<p class=\"wp-block-paragraph\">The amendment of the ESRS was necessary because the provisions of the Companies Act (ZGD-1), which was amended to transpose EU Directive 2022\/2464 on corporate sustainability reporting, had already begun to apply to the first group of obligated entities. Meanwhile, for the <strong>second and third groups of companies<\/strong> \u2013 large companies (excluding public-interest entities with more than 500 employees), and medium and smaller public companies listed on the stock exchange (with the exception of micro-enterprises) \u2013 <strong>obligations have been deferred by two years<\/strong> by EU Directive 2025\/794.<\/p>\n\n<p class=\"wp-block-paragraph\">If the European Parliament and the Council of the EU do not object to the ESRS amendments within two months, they will enter into force on the third day following their publication in the Official Journal of the EU and will apply to financial years beginning in 2025.<\/p>\n\n<p class=\"wp-block-paragraph\">Concurrently, activities are underway to substantively simplify EU Directive 2022\/2464, as well as to revise the ESRS standards themselves. The goal is to reduce administrative burdens, provide additional clarifications on ambiguous provisions, and improve consistency with other legal acts.<\/p>\n\n<p class=\"wp-block-paragraph\">Source: MGT\u0160<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Adoption of amendments to European sustainability reporting standards The European Commission has adopted amendments (the so-called &#8216;quick fix&#8217;) to the European Sustainability Reporting Standards (ESRS) set out by the European [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3493,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-5828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trajnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/posts\/5828","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/comments?post=5828"}],"version-history":[{"count":1,"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/posts\/5828\/revisions"}],"predecessor-version":[{"id":5829,"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/posts\/5828\/revisions\/5829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/media\/3493"}],"wp:attachment":[{"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/media?parent=5828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/categories?post=5828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/een.si\/en\/wp-json\/wp\/v2\/tags?post=5828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}