{"id":14101,"date":"2024-09-22T03:12:36","date_gmt":"2024-09-22T00:12:36","guid":{"rendered":"https:\/\/bluesid.eu\/short-key-overview-of-the-corporate-sustainability-reporting-directive-csrd\/"},"modified":"2025-01-22T15:25:16","modified_gmt":"2025-01-22T13:25:16","slug":"scurt-key-overview-of-the-corporate-sustenabilitate-raportare-directiva-csrd","status":"publish","type":"post","link":"https:\/\/bluesid.eu\/ro\/scurt-key-overview-of-the-corporate-sustenabilitate-raportare-directiva-csrd\/","title":{"rendered":"Scurt\u0103 prezentare general\u0103 a Directivei privind raportarea privind durabilitatea \u00eentreprinderilor (CSRD)"},"content":{"rendered":"\t\t
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Directiva privind raportarea dezvolt\u0103rii durabile a \u00eentreprinderilor (CSRD)<\/h3>

\u00cen peisajul \u00een continu\u0103 evolu\u021bie al responsabilit\u0103\u021bii corporative \u0219i al sustenabilit\u0103\u021bii, Directiva privind raportarea privind sustenabilitatea corporativ\u0103 (Corporate Sustainability Reporting Directive – CSRD) reprezint\u0103 o schimbare de reglementare semnificativ\u0103 pentru conformitatea nefinanciar\u0103. Conceput\u0103 pentru a spori transparen\u021ba \u0219i responsabilitatea \u00een practicile de dezvoltare durabil\u0103 ale \u00eentreprinderilor, Directiva privind raportarea privind dezvoltarea durabil\u0103 impune cerin\u021be de raportare cuprinz\u0103toare pentru diverse \u00eentreprinderi. Acest articol exploreaz\u0103 aspectele esen\u021biale ale CSRD, implica\u021biile sale \u0219i modul \u00een care companiile pot naviga \u0219i beneficia de aceste noi reglement\u0103ri.<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\u00cen\u021belegerea noii norme CSRD<\/p>

CSRD este o directiv\u0103 a Uniunii Europene care vizeaz\u0103 standardizarea \u0219i consolidarea raport\u0103rii privind durabilitatea \u00een cadrul \u00eentreprinderilor. Aceasta se bazeaz\u0103 pe directiva anterioar\u0103 privind raportarea non-financiar\u0103 (NFRD) prin extinderea domeniului de aplicare al \u00eentreprinderilor care trebuie s\u0103 raporteze \u0219i prin \u00eembun\u0103t\u0103\u021birea profunzimii \u0219i calit\u0103\u021bii informa\u021biilor furnizate. Aceasta vizeaz\u0103 transparen\u021ba, acurate\u021bea, exhaustivitatea \u0219i comparabilitatea datelor din industrie, precum \u0219i informa\u021bii importante privind impactul, riscurile \u0219i oportunit\u0103\u021bile de afaceri. CSRD introduce cerin\u021be detaliate de raportare privind factorii de mediu, sociali \u0219i de guvernan\u021b\u0103 (ESG), asigur\u00e2ndu-se c\u0103 \u00eentreprinderile furnizeaz\u0103 date clare, comparabile \u0219i fiabile privind performan\u021ba lor \u00een materie de durabilitate.<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\t\tAspectele cheie ale CSRD includ:\t\n\t\t\t\t\n\t\t<\/h3>\n\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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  • Extinderea domeniului de aplicare: Se aplic\u0103 unui num\u0103r mai mare de societ\u0103\u021bi dec\u00e2t NFRD, inclusiv tuturor societ\u0103\u021bilor mari \u0219i tuturor societ\u0103\u021bilor cotate pe pie\u021bele reglementate din UE.<\/li>
  • Raportare detaliat\u0103: Companiile trebuie s\u0103 raporteze nu numai cu privire la impactul lor, ci \u0219i cu privire la riscurile \u0219i oportunit\u0103\u021bile lor \u00een materie de durabilitate.<\/li>
  • Cerin\u021ba de audit: Rapoartele trebuie auditate pentru a asigura acurate\u021bea \u0219i fiabilitatea.<\/li>
  • Raportare digital\u0103: Companiile trebuie s\u0103 utilizeze formatul electronic unic european (ESEF) pentru raportare, care faciliteaz\u0103 accesul digital \u0219i comparabilitatea.<\/li><\/ul>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\t\tPresiuni induse de CSRD\t\n\t\t\t\t\n\t\t<\/h3>\n\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    CSRD creeaz\u0103 mai multe presiuni pentru companii, inclusiv:<\/p>

    • Obliga\u021bii sporite de raportare: Companiile trebuie acum s\u0103 furnizeze informa\u021bii mai detaliate \u0219i mai frecvente cu privire la practicile \u0219i impactul lor asupra dezvolt\u0103rii durabile.<\/li>
    • Costuri de conformitate mai mari: Aderarea la noi standarde de raportare \u0219i cerin\u021be de audit poate cre\u0219te costurile opera\u021bionale.<\/li>
    • Controlul consolidat: Pe m\u0103sur\u0103 ce raportarea devine mai standardizat\u0103 \u0219i mai transparent\u0103, companiile se confrunt\u0103 cu un control public \u0219i de reglementare mai strict asupra practicilor lor de dezvoltare durabil\u0103.<\/li>
    • Presiunea concuren\u021bial\u0103: Companiile trebuie nu numai s\u0103 se conformeze, ci \u0219i s\u0103 demonstreze c\u0103 sunt lideri \u00een domeniul durabilit\u0103\u021bii pentru a-\u0219i men\u021bine avantajul competitiv \u0219i a atrage investitori.<\/li><\/ul>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      \n\t\t\t\t\t\t\tCine trebuie s\u0103 raporteze \u00een temeiul CSRD?\t\n\t\t\t\t\n\t\t<\/h3>\n\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      CSRD l\u0103rge\u0219te sfera de raportare \u00een compara\u021bie cu predecesorul s\u0103u, acoperind:<\/p>

      • Companii mari: Toate \u00eentreprinderile mari publice \u0219i private din UE, astfel cum sunt definite prin \u00eendeplinirea a cel pu\u021bin dou\u0103 dintre urm\u0103toarele criterii: o cifr\u0103 de afaceri net\u0103 de peste 40 de milioane EUR, active totale de peste 20 de milioane EUR sau mai mult de 250 de angaja\u021bi.<\/li>
      • Companii listate: Toate societ\u0103\u021bile cotate pe pie\u021bele reglementate de UE, inclusiv IMM-urile cotate pe bursele de valori.<\/li>
      • Societ\u0103\u021bi din afara UE: Societ\u0103\u021bile din afara UE cu opera\u021biuni semnificative \u00een UE pot fi, de asemenea, obligate s\u0103 raporteze, \u00een func\u021bie de dimensiunea \u0219i impactul acestora.<\/li><\/ul>

        Informa\u021bii succinte: Pentru companiile din Rom\u00e2nia, CSRD a fost adaptat conform Ordinului OMFP nr. 85\/2024 \u0219i sunt aliniate cerin\u021bele specifice pentru companiile care raporteaz\u0103 prin normele contabile OMF 1802\/2014 sau OMF 2844\/2016 cu privire la momentul \u00een care trebuie s\u0103 \u00eenceap\u0103 raportarea informa\u021biilor de sustenabilitate. Entit\u0103\u021bile mijlocii \u0219i mari, precum \u0219i societ\u0103\u021bile-mam\u0103\/grupurile mari trebuie s\u0103 raporteze dac\u0103 \u00eendeplinesc anumite criterii. Raportarea \u00eencepe din 2025 pentru exerci\u021biul financiar 2024 av\u00e2nd \u00een vedere calendarele \u0219i criteriile specifice (a se vedea calendarul).<\/p>

        Explicarea defini\u021biilor societ\u0103\u021bilor\/grupurilor mijlocii \u0219i mari din ordinul RO:<\/p>

        Entit\u0103\u021bile mijlocii \u0219i mari sunt cele care, la data bilan\u021bului, dep\u0103\u0219esc limitele a cel pu\u021bin dou\u0103 din urm\u0103toarele trei criterii.<\/p>

        – Active totale: 17.500.000 lei (echivalentul a 3.946.953 euro)<\/p>

        – Cifra de afaceri net\u0103*: 35.000.000 lei (echivalentul a 7.893.906 euro)<\/p>

        – Num\u0103rul mediu de angaja\u021bi \u00een cursul exerci\u021biului financiar: 50<\/p>

        Un grup mare este grupul format din societatea-mam\u0103 \u0219i filialele sale care urmeaz\u0103 s\u0103 fie incluse \u00een consolidare \u0219i care, pe baz\u0103 consolidat\u0103, dep\u0103\u0219e\u0219te limitele a cel pu\u021bin dou\u0103 din urm\u0103toarele trei criterii la data bilan\u021bului societ\u0103\u021bii-mam\u0103, pentru dou\u0103 exerci\u021bii financiare consecutive:<\/p>

        – Active totale: 105.000.000 lei;<\/p>

        – Cifra de afaceri net\u0103*: 210.000.000 lei;<\/p>

        – Num\u0103rul mediu de angaja\u021bi \u00een cursul exerci\u021biului financiar: 250.<\/p>

        * Cifra de afaceri net\u0103 \u00eenseamn\u0103 venit, astfel cum este definit de IFRS (International Financial Reporting Standards).<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        “Nu ne putem rezolva problemele cu aceea\u0219i g\u00e2ndire pe care am folosit-o atunci c\u00e2nd le-am creat.” Albert Einstein, fizician – citat<\/p><\/blockquote>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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        Pa\u0219i cheie \u00een conformitatea cu CSRD utiliz\u00e2nd standardele ESRS
        Pentru a se conforma CSRD, companiile trebuie s\u0103 urmeze ace\u0219ti pa\u0219i cheie, utiliz\u00e2nd Standardele europene de raportare privind durabilitatea (ESRS):<\/p>

        • Understand the Standards<\/strong>: Familiarize yourself with the ESRS, which provides detailed guidelines on reporting requirements, including sector-specific and general standards.<\/li>
        • Efectua\u021bi o dubl\u0103 evaluare a materialit\u0103\u021bii: Identifica\u021bi \u0219i evalua\u021bi aspectele legate de durabilitate care sunt importante pentru activitatea dumneavoastr\u0103 \u0219i pentru p\u0103r\u021bile interesate: impactul, riscurile \u0219i oportunit\u0103\u021bile pentru activitate<\/li>
        • Elaborarea cadrului de raportare: Stabili\u021bi un cadru de raportare care s\u0103 fie \u00een conformitate cu orient\u0103rile ESRS, asigur\u00e2ndu-v\u0103 c\u0103 acoperi\u021bi toate informa\u021biile necesare.<\/li>
        • Colecta\u021bi \u0219i analiza\u021bi datele: Colecta\u021bi date relevante cu privire la performan\u021ba, riscurile \u0219i impactul durabilit\u0103\u021bii dumneavoastr\u0103. Asigura\u021bi acurate\u021bea \u0219i coeren\u021ba datelor.<\/li>
        • Preg\u0103ti\u021bi raportul: Redacta\u021bi raportul de sustenabilitate \u00een conformitate cu standardele ESRS, asigur\u00e2nd transparen\u021ba \u0219i claritatea.<\/li>
        • Audit \u0219i revizuire: Auditul raportului de c\u0103tre un auditor independent pentru a verifica acurate\u021bea \u0219i fiabilitatea acestuia \u00eenainte de publicare \u0219i emiterea unei declara\u021bii de asigurare independente.<\/li>
        • Publicare \u0219i monitorizare: Publica\u021bi-v\u0103 raportul \u00een formatul electronic unic european (ESEF) \u0219i monitoriza\u021bi \u0219i \u00eembun\u0103t\u0103\u021bi\u021bi-v\u0103 continuu practicile de sustenabilitate.<\/li><\/ul>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          \n\t\t\t\t\t\t\tCum ajut\u0103 CSRD la construirea unui sistem de management al sustenabilit\u0103\u021bii\t\n\t\t\t\t\n\t\t<\/h3>\n\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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          CSRD serve\u0219te drept catalizator pentru dezvoltarea unui sistem solid de management al durabilit\u0103\u021bii prin:<\/p>

          • Stabilirea unor orient\u0103ri clare: Acesta ofer\u0103 o abordare structurat\u0103 a raport\u0103rii privind durabilitatea, ghid\u00e2nd companiile \u00een identificarea \u0219i gestionarea factorilor ESG cheie.<\/li>
          • \u00cencurajarea integr\u0103rii: Integr\u00e2nd raportarea privind durabilitatea \u00een guvernan\u021ba corporativ\u0103, \u00eentreprinderile sunt \u00eencurajate s\u0103 integreze durabilitatea \u00een strategiile \u0219i opera\u021biunile lor de baz\u0103.<\/li>
          • Promovarea \u00eembun\u0103t\u0103\u021birii continue: Raportarea periodic\u0103 \u0219i auditul \u00eencurajeaz\u0103 o cultur\u0103 a \u00eembun\u0103t\u0103\u021birii continue, determin\u00e2nd companiile s\u0103 \u00ee\u0219i \u00eembun\u0103t\u0103\u021beasc\u0103 performan\u021ba \u0219i practicile \u00een materie de durabilitate.<\/li>
          • Promovarea implic\u0103rii p\u0103r\u021bilor interesate: \u00cembun\u0103t\u0103\u021birea cerin\u021belor de raportare contribuie la implicarea p\u0103r\u021bilor interesate prin abordarea mai eficient\u0103 a preocup\u0103rilor \u0219i a\u0219tept\u0103rilor acestora.<\/li><\/ul>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            CSRD reprezint\u0103 o schimbare transformatoare \u00een raportarea sustenabilit\u0103\u021bii corporative, conduc\u00e2nd companiile c\u0103tre o mai mare transparen\u021b\u0103, responsabilitate \u0219i integrare strategic\u0103 a sustenabilit\u0103\u021bii. Prin \u00een\u021belegerea \u0219i adaptarea la aceste noi reglement\u0103ri, \u00eentreprinderile pot nu numai s\u0103 se conformeze cerin\u021belor legale, ci \u0219i s\u0103 valorifice beneficiile unui management \u00eembun\u0103t\u0103\u021bit al dezvolt\u0103rii durabile \u0219i ale implic\u0103rii p\u0103r\u021bilor interesate.<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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            CONTACTA\u021aI-ne pentru a \u00een\u021belege cum v\u0103 afecteaz\u0103 aceast\u0103 nou\u0103 norm\u0103.<\/p>\t\t\n\t<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\r\n <\/div>\r\n \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            In the evolving landscape of corporate responsibility and sustainability, the Corporate Sustainability Reporting Directive (CSRD) represents a significant regulatory shift for non-financial compliance. Designed to enhance transparency and accountability in corporate sustainability practices<\/p>\n","protected":false},"author":2,"featured_media":12645,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"link","meta":{"footnotes":""},"categories":[72],"tags":[105,96],"class_list":["post-14101","post","type-post","status-publish","format-link","has-post-thumbnail","hentry","category-uncategorized-ro","tag-business-consulting-ro","tag-csrd-ro","post_format-post-format-link"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/posts\/14101","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/comments?post=14101"}],"version-history":[{"count":2,"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/posts\/14101\/revisions"}],"predecessor-version":[{"id":14280,"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/posts\/14101\/revisions\/14280"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/media\/12645"}],"wp:attachment":[{"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/media?parent=14101"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/categories?post=14101"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bluesid.eu\/ro\/wp-json\/wp\/v2\/tags?post=14101"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}