Poročanje o trajnostnosti in novela ZGD-1M

slovenian

2025

volume 51, issue 2

assurance provider of credibility in relation to sustainability report   audit committee   Companies Act   management report   reporting entities   reporting of companies   Slovenia   sustainability report

Narodna in univerzitetna knjižnica
(Obvezni izvod spletne publikacije)

The European Union has recognised sustainability reporting with Directive 2022/2464/EU on corporate sustainability reporting as a component of corporate transparency and accountability for larger and more significant companies and groups. It involves informing stakeholders about the sustainability performance of the reporting entity, especially the achievement or success of achieving sustainability goals. This commits the reporting entity to practices focused on sustainable development - in the environmental, social and economic areas of the reporting entity’s operations. The amendment to the Companies Act (ZGD-1M) implemented, among other things, the mechanisms of the aforementioned directive regarding the preparation of a sustainability report. In the introduction, our paper first presents the reasons for sustainability reporting, followed by a presentation of the requirements of the law in the field of sustainability reporting. The number of entities that must or will have to start mandatory reporting on sustainability gradually over a few years is high. The sustainability report is an integral part of the business report, has several contents prescribed by law, and there are also special sustainability reports for unique entities (certain subsidiaries from Slovenia controlled by certain foreign entities from third countries; certain branches of a foreign entity from a third country). Sustainability reporting is an area monitored by the audit committee. The company’s supervisory board and the general meeting make decisions in this area, for example, in matters related to the auditor’s assurance engagement concerning the credibility of the sustainability report. On the reporting entity’s side, sustainability reporting is not without numerous challenges. These include establishing an appropriate reporting process, obtaining quality data, ensuring regulatory compliance with reporting requirements, and determining a proper balance between the reporting entity’s depth of reporting and the available resources.

08.12.2025