Endiselt ei tea, mis on ESG? N\u00fc\u00fcd on viimane aeg, sest sisuliselt selle aasta jaanuarist on ESG uus ajaj\u00e4rk k\u00e4es! Nimelt kohaldub kestlikkusaruandluse regulatsioon suurtele avaliku huvi \u00fcksustele, kellel on \u00fcle 500 t\u00f6\u00f6taja. See kohustab ettev\u00f5tjaid vastutama oma \u00fchiskondlike m\u00f5jude ja avaldama \u00fchiskondlikku ja keskkonnajalaj\u00e4lge puudutavat teavet k\u00f5igile huvilistele.<\/p>\n
Ka nendel, kelle juures alla 500 t\u00f6\u00f6taja palgal, ei ole pikalt p\u00e4\u00e4su. Kuigi direktiiv h\u00f5lmab esimeses j\u00e4rgus vaid suuri avaliku huvi \u00fcksusi, kellel on \u00fcle 500 t\u00f6\u00f6taja, laieneb direktiivi kohaldamisala j\u00e4rk-j\u00e4rgult j\u00e4rgmiselt:<\/p>\n
\ud83c\udf31 2025. aastast\u202fsuurettev\u00f5tetele, kellele kohaldub v\u00e4hemalt kaks n\u00e4itajat j\u00e4rgmistest kahel j\u00e4rjestikusel aastal:
\n-> 250 v\u00f5i rohkem t\u00f6\u00f6tajat;
\n-> 40 mln \u20ac m\u00fc\u00fcgitulu;
\n-> 20 mln \u20ac bilansimaht;
\n\ud83c\udf31 2026. aastast \u00fclej\u00e4\u00e4nud b\u00f6rsil noteeritud ettev\u00f5tted (v.a mikroettev\u00f5tted), samuti v\u00e4ikestele ja mittekeerukatele krediidiasutustele ning kaptiivkindlustusandjatele;
\n\ud83c\udf31 2028. aastast kolmandate riikide ettev\u00f5tjate kohta, kelle netok\u00e4ive EL-is on \u00fcle 150 miljoni, kui neil on EL-is v\u00e4hemalt \u00fcks t\u00fctarettev\u00f5tet v\u00f5i filiaali, mis \u00fcletab teatud k\u00fcnniseid.<\/p>\n
Mis see k\u00f5ik siis t\u00e4hendab? Direktiivi kohaldumine t\u00e4hendab, et teavet kestlikkusaruande esitamiseks tuleb hakata koguma selle aasta algusest<\/strong>. Kestlikkusaruanne ise tuleb esitada 2025. aastal. Direktiivist tulenevalt kaovad senised erin\u00f5uded suurettev\u00f5tjast avaliku huvi \u00fcksuse tegevusaruandele ja nende asemel tuleb esitada uus kestlikkusaruanne, kusjuures kogu kestlikkust k\u00e4sitlev teave tuleb avaldada ettev\u00f5tte majandusaasta aruande koosseisu kuuluvas tegevusaruandes ja avalikustada digitaalses masinloetavas vormis.<\/p>\nKestlikkusaruandluse direktiivist tuleneb kestlikkusaruandluse esitamise kohustus Euroopa kestlikkusaruandluse standardite alusel, mis on oma olemuselt n\u00f5uded, kuidas ettev\u00f5te peab koostama aruandlust ja teave, mida ettev\u00f5tja avalikustab kestlikkusaruandes oma oluliste m\u00f5jude, riskide ja v\u00f5imaluste kohta seoses keskkonna-, sotsiaal- ja juhtimisteemadega seotud kestlikkusaspektidega.<\/p>\n
Uue n\u00f5udena peab kestllikkusaruandes esitatud teavet kontrollima s\u00f5ltumatu audiitor.<\/p>\n
Kestlikkusaruande standardite koha loe t\u00e4psemalt siit<\/a><\/span>. Kui tekkis blogi lugedes teema kohta rohkem k\u00fcsimusi, siis v\u00f5ta meie ekspertidega<\/a><\/span> \u00fchendust.<\/p>\n","protected":false},"featured_media":26627,"template":"","meta":{"_acf_changed":false,"footnotes":""},"person_countries":[296],"people_industries":[301],"experience_practice_area":[299],"insight_category":[430],"class_list":["post-26618","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","people_industries-energia-keskkond-ja-vorgud","experience_practice_area-esg-ja-jatkusuutlikkus","insight_category-blogi"],"acf":[],"yoast_head":"\nRoheline on uus must \u2013 selle aasta jaanuarist rakenduvad uued ESG s\u00e4tted - TRINITI - \u00dclebaltiline advokaadib\u00fcroo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/triniti.eu\/et\/uudised\/roheline-on-uus-must-selle-aasta-jaanuarist-rakenduvad-uued-esg-satted\/\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Roheline on uus must \u2013 selle aasta jaanuarist rakenduvad uued ESG s\u00e4tted - TRINITI - \u00dclebaltiline advokaadib\u00fcroo\" \/>\n<meta property=\"og:description\" content=\"Endiselt ei tea, mis on ESG? N\u00fc\u00fcd on viimane aeg, sest sisuliselt selle aasta jaanuarist on ESG uus ajaj\u00e4rk k\u00e4es! Nimelt kohaldub kestlikkusaruandluse regulatsioon suurtele avaliku huvi \u00fcksustele, kellel on \u00fcle 500 t\u00f6\u00f6taja. See kohustab ettev\u00f5tjaid vastutama oma \u00fchiskondlike m\u00f5jude ja avaldama \u00fchiskondlikku ja keskkonnajalaj\u00e4lge puudutavat teavet k\u00f5igile huvilistele. 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N\u00fc\u00fcd on viimane aeg, sest sisuliselt selle aasta jaanuarist on ESG uus ajaj\u00e4rk k\u00e4es! Nimelt kohaldub kestlikkusaruandluse regulatsioon suurtele avaliku huvi \u00fcksustele, kellel on \u00fcle 500 t\u00f6\u00f6taja. See kohustab ettev\u00f5tjaid vastutama oma \u00fchiskondlike m\u00f5jude ja avaldama \u00fchiskondlikku ja keskkonnajalaj\u00e4lge puudutavat teavet k\u00f5igile huvilistele. 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