20.500.12556/DKUM-98930 Novosti na področju trajnostnega poročanja po uveljavitvi sprememb omnibusa Novelties in the field of sustainability reporting following the implementation of the omnibus amendments Diplomsko delo obravnava novosti na področju trajnostnega poročanja po uveljavitvi zakonodajnega paketa Omnibus ter njihov vpliv na kakovost in obseg trajnostnega poročanja podjetij. V teoretičnem delu so predstavljeni razvoj trajnostnega poročanja, ključne značilnosti direktiv NFRD in CSRD ter evropskih standardov poročanja o trajnostnosti (ESRS). Posebna pozornost je namenjena zakonodajnemu paketu Omnibus, ki uvaja poenostavitve glede kroga zavezancev, vsebine poročanja in zahtev po neodvisnem zagotovilu. Empirični del temelji na kvalitativni analizi javno dostopnih trajnostnih poročil izbranih slovenskih podjetij. Analiza je usmerjena v presojo obsega in kakovosti ESG razkritij, skladnosti z zahtevami ESRS ter primerjavo z merili Slovenskega inštituta za revizijo (SIR) in načeli Inštituta za razvoj družbene odgovornosti (IRDO). Rezultati kažejo, da poenostavitve Omnibusa sicer zmanjšujejo administrativna bremena podjetij, hkrati pa lahko zmanjšajo primerljivost, preglednost in verodostojnost trajnostnih informacij ter povečajo tveganje zelenega zavajanja. Raziskava poudarja pomen kakovostnega trajnostnega poročanja za transparentno poslovanje, zaupanje deležnikov in dolgoročno konkurenčnost podjetij. This bachelor's thesis examines the developments in sustainability reporting following the implementation of the Omnibus legislative package and their impact on the quality and scope of corporate sustainability reporting. The theoretical part presents the development of sustainability reporting, the key features of the Non-Financial Reporting Directive (NFRD), the Corporate Sustainability Reporting Directive (CSRD), and the European Sustainability Reporting Standards (ESRS). Special attention is devoted to the Omnibus package, which introduces simplifications regarding the scope of reporting entities, reporting requirements, and assurance obligations. The empirical part is based on a qualitative analysis of publicly available sustainability reports of selected Slovenian companies. The analysis focuses on the scope and quality of ESG disclosures, compliance with ESRS requirements, and comparison with the quality criteria of the Slovenian Institute of Auditors (SIR) and the principles of the Institute for the Development of Social Responsibility (IRDO). The findings indicate that while the Omnibus package reduces administrative burdens for companies, it may also decrease the comparability, transparency, and credibility of sustainability information and increase the risk of greenwashing. The research highlights the importance of high-quality sustainability reporting for transparent business practices, stakeholder confidence, and the long-term competitiveness of companies. trajnostno poročanje CSRD Omnibus ESRS ESG trajnostna razkritja sustainability reporting CSRD Omnibus ESRS ESG sustainability disclosures true true false M. Mohorič] Slovenski jezik Angleški jezik Diplomsko delo/naloga 2026-07-19 17:30:25 2026-09-07 13:10:26 2026-09-08 03:09:20 0000-00-00 00:00:00 2026 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.3:502 290231811 UN_Mohoric_Mihaela_2026.pdf UN_Mohoric_Mihaela_2026.pdf 1 26D880594A525AC8D2ED02080DDC4F42 3a802f1dcc987e68e61ebd0ce57dbb6dff57d9d41b984ab7e26e72b7c4a71cf4 4f885b95-a487-11f1-9f09-00155d0001be https://dk.um.si/Dokument.php?lang=slv&id=210942 Ekonomsko-poslovna fakulteta 0 0 0