20.500.12556/DKUM-93541 Vpliv direktive glede poročanja podjetij o trajnosti na obveznosti revizorjev The impact of the directive on corporate sustainability reporting on the obligations of auditors Trajnostni razvoj postaja vse pomembnejši vidik poslovanja podjetij. Z namenom zagotovitve boljše dolgoročne uspešnosti ustreznega trajnostnega ravnanja je Evropska Unija pripravila novo direktivo o poročanju podjetij o trajnosti 2022/2464. V diplomskem delu obravnavamo vpliv CSRD na obveznosti revizorjev. Problem, ki ga naslavljamo, je, kako nove zahteve glede poročanja o trajnosti vplivajo na naloge in odgovornosti revizorjev. Predmet obdelave vključuje analizo novih zakonodajnih okvirjev, primerjavo z dosedanjo Direktivo EU o nefinančnem poročanju 2014/95/EU ter raziskavo nalog revizorjev v luči novih zahtev. Narejena je primerjalna analiza dveh podjetij in njunih trajnostnih poročil iz iste panoge, Petrola d.d. in Shella Adria d.d. Poleg tega pa so za boljšo sliko stanja izvedeni intervjuji z revizorji in nekaterimi slovenskimi podjetji, ki jih bo CSRD zavezovala k poročanju. Dobljeni rezultati kažejo, da CSRD prinaša številne spremembe in izzive za revizorje, vključno s povečanjem obsega dela in potrebo po dodatnih izobraževanjih. Podjetja se na implementacijo CSRD pripravljajo z analizo zahtev, oblikovanjem delovnih skupin in uporabo zunanje strokovne pomoči. Pričakovani vpliv CSRD na poslovanje podjetij vključuje razkritje širšega nabora trajnostnih tem, podrobnejše analize podatkov in doslednost pri poročanju. Sustainable development is becoming an increasingly important aspect of business operations. To ensure better long-term success in sustainable practices, the European Union has introduced the Corporate Sustainability Reporting Directive 2022/2464. The thesis examines the impact of CSRD on auditors' obligations. The issue we address is how the new sustainability reporting requirements affect the tasks and responsibilities of auditors. The scope includes analysing new legislative frameworks, comparing CSRD with the previous Non-Financial Reporting Directive 2014/95/EU, and investigating auditors' roles in light of the new requirements. We conducted a comparative analysis of two companies and their sustainability reports in the same industry, Petrol d. d. and Shell Adria d. d. In addition, to gain a better understanding of the current situation, we conducted interviews with auditors and several Slovenian companies that will be required to report under CSRD. The results indicate that CSRD brings numerous changes and challenges for auditors, including increased workload and the need for additional training. Companies are preparing for CSRD implementation by analysing requirements, forming working groups, and using external expertise. The expected impact of CSRD on business operations includes the disclosure of a broader range of sustainability topics, more detailed data analysis, and consistency in reporting. trajnostno poročanje CSRD ESRS Evropski zeleni dogovor GRI standardi revizorji Sustainable reporting CSRD ESRS European Green Deal GRI standards auditors true true false A. Weiss] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2025-07-01 16:03:03 2025-10-24 09:41:04 2025-10-25 03:26:03 0000-00-00 00:00:00 2025 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.375:502.1 254595587 UN_Weiss_Anja_2025.pdf UN_Weiss_Anja_2025.pdf 1 D40323BF26035A1DB6A1A803A27E066D 9204d287765a5ef74d742477d787cad0232fe02fafd0c88ae3cac30e8145ce17 a4b42e48-9de7-11f0-99e2-00155d000105 https://dk.um.si/Dokument.php?lang=slv&id=199398 Ekonomsko-poslovna fakulteta 0 0 0