Novosti na področju trajnostnega poročanja po uveljavitvi sprememb omnibusa

Mohorič, Mihaela

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Title:	Novosti na področju trajnostnega poročanja po uveljavitvi sprememb omnibusa
Authors:	ID Mohorič, Mihaela (Author) ID Primec, Andreja (Mentor) More about this mentor...
Files:	UN_Mohoric_Mihaela_2026.pdf (1003,79 KB) MD5: 26D880594A525AC8D2ED02080DDC4F42
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	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.
Keywords:	trajnostno poročanje, CSRD, Omnibus, ESRS, ESG, trajnostna razkritja
Place of publishing:	Maribor
Publisher:	M. Mohorič]
Year of publishing:	2026
PID:	20.500.12556/DKUM-98930
UDC:	657.3:502
COBISS.SI-ID:	290231811
Publication date in DKUM:	07.09.2026
Views:	95
Downloads:	5
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	19.07.2026

Secondary language

Language:	English
Title:	Novelties in the field of sustainability reporting following the implementation of the omnibus amendments
Abstract:	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.
Keywords:	sustainability reporting, CSRD, Omnibus, ESRS, ESG, sustainability disclosures

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