20.500.12556/RUL-173503 Vpliv sprememb regulative na strokovno področje trajnostnega poročanja diplomsko delo The impact of regulatory changes on the professional practice of sustainability reporting Diplomska naloga obravnava vpliv Direktive o poročanju podjetij o trajnostnosti (CSRD) in Evropskih standardov za poročanje o trajnostnosti (ESRS) na prakso poročanja in revizije v Sloveniji. Namen raziskave je preučiti, kako se večja slovenska podjetja prilagajajo novim zahtevam, in kakšne posledice to prinaša za pripravo poročil ter delo revizorjev. Metodologija vključuje pregled strokovne literature in zakonodaje ter dva poglobljena intervjuja: z odgovorno osebo za poročanje o trajnostnosti v Sava Re in z revizorjem trajnostnih poročil. Rezultati intervjujev so pokazali, da so slovenske družbe prilagodile procese poročanja skladno s CSRD/ESRS. V primeru Sava Re je bila izvedena analiza dvojne pomembnosti, pripravljena razkritja ESRS in izračunani taksonomski deleži, pri čemer je približno 3 % prihodkov taksonomsko trajnostnih. Poročilo je bilo revidirano z omejenim zagotovilom, pri revizorjih pa so bili zaznani izzivi sledljivosti podatkov in metodologij. Raziskava prispeva k boljšemu razumevanju izzivov, s katerimi se soočajo podjetja pri prehodu na nove standarde ter ponuja smernice na prehod. Poudarek je na vzpostavitvi notranjih procesov in odgovornosti za podatke, večji digitalizaciji, medtem ko je na področju revizije potreben razvoj postopkov za omejeno zagotovilo pri revidiranju poročil o trajnostnosti. The thesis examines the impact of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) on sustainability reporting and auditing practice in Slovenia. The research aims to assess how larger Slovenian companies are adapting to the new requirements and what this entails for report preparation and for the work of auditors. The methodology comprises a review of scholarly literature and legislation and two in-depth interviews: with the person responsible for sustainability reporting at Sava Re and with an audit practitioner in the field of sustainability reporting. The results of the interviews showed that Slovenian companies have adapted their reporting processes in line with the CSRD/ESRS. In the case of Sava Re, a double materiality analysis was performed, ESRS disclosures were prepared, and taxonomic shares were calculated, with approximately 3% of revenues being taxonomically sustainable. The report was audited with limited assurance, and auditors identified challenges in terms of data and methodology traceability. The study contributes to a better understanding of the challenges companies face in transitioning to the new standards and offers guidelines for the transition. The focus is on establishing internal processes and data responsibilities, greater digitization, while in the area of auditing, there is a need to develop procedures for limited assurance in the auditing of sustainability reports. poročanje o trajnostnosti CSRD ESRS dvojna pomembnost revizija sustainability reporting CSRD ESRS double materiality auditing true false false T. Žagar Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-09-18 07:45:01 2025-09-18 07:45:04 2025-11-10 03:33:04 0000-00-00 00:00:00 2025 0 Ljubljana 0 Ljubljana IX, 57 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 34:502.131.1:061.1EU(043.2) 18908 250456067 Zagar_Tevz_-_VPLIV_SPREMEMB_REGULATIVE_NA_STROKOVNO_PODROCJE_TRAJNOSTNEGA_POROCANJA.pdf Zagar_Tevz_-_VPLIV_SPREMEMB_REGULATIVE_NA_STROKOVNO_PODROCJE_TRAJNOSTNEGA_POROCANJA.pdf 1 2D62ADF95DD5EF10ECF577AABBA0DDDA dd697b7f1f4e766df685c169dd48a1695b3271f30632f81279d5028b60eaee47 7345d83b-9452-11f0-9328-0050569b8976 https://repozitorij.uni-lj.si/Dokument.php?lang=slv&id=218018 Fakulteta za upravo 0 0 0