{"id":1304,"date":"2024-06-16T12:51:57","date_gmt":"2024-06-16T12:51:57","guid":{"rendered":"http:\/\/biz24.com.pl\/?p=1304"},"modified":"2024-06-16T18:24:55","modified_gmt":"2024-06-16T18:24:55","slug":"raporting-esg","status":"publish","type":"post","link":"https:\/\/biz24.com.pl\/?p=1304","title":{"rendered":"Raporting ESG"},"content":{"rendered":"<p>Zgodnie z Europejsk\u0105 Dyrektyw\u0105 dotycz\u0105co <strong>Raportowania Zr\u00f3wnowa\u017conego Rozwoju<\/strong> (Corporate Sustainability Reporting Directive CSRD) cz\u0119\u015b\u0107 podmiot\u00f3w gospodarczych funkcjonuj\u0105cych na rynku maj\u0105 obowi\u0105zek publikacji informacji zwi\u0105zanych ze zr\u00f3wnowa\u017conym rozwojem, niezale\u017cnie od konieczno\u015bci publikowania informacji finansowych.<br \/>\nTym samym wytyczne Dyrektywy okre\u015blaj\u0105 konieczno\u015b\u0107 prowadzenia analizy i okre\u015blenia wp\u0142ywu finansowego oraz biznesowego <strong>czynnik\u00f3w ESG<\/strong> na dzia\u0142alno\u015b\u0107 firmy.<br \/>\nElementy wymaga\u0144 ESG obejmuj\u0105 zagadnienia <strong>\u015brodowiskowe<\/strong> (E- environmental), <strong>spo\u0142eczne<\/strong> (S-social) oraz <strong>\u0142adu korporacyjnego<\/strong> (G- governance) i stanowi\u0105 integraln\u0105 cz\u0119\u015b\u0107 strategii biznesowej organizacji.<\/p>\n<p>Wprowadzaj\u0105c w firmie <strong>raporting ESG<\/strong> uzyskujemy efekt systematyczno\u015bci wykonywania czynno\u015bci kontrolno-zarz\u0105dczych, co w d\u0142u\u017cszej perspektywie mo\u017ce pozytywnie wp\u0142yn\u0105\u0107 na wyniki osi\u0105gane przez firm\u0119. Raporty ESG powinny by\u0107 przygotowywane raz w roku i na ich podstawie mo\u017cliwa b\u0119dzie ocean post\u0119p\u00f3w w zakresie <strong>zr\u00f3wnowa\u017conego rozwoju firmy<\/strong>.<\/p>\n<p>Pierwsze dzia\u0142ania zwi\u0105zane z raportingeim ESG obejm\u0105 od 2025 roku <strong>du\u017ce firmy<\/strong> (zatrudniaj\u0105ce powy\u017cej 500 pracownik\u00f3w oraz spe\u0142niaj\u0105ce dodatkowe wymagania bilansowe) oraz sp\u00f3\u0142ki gie\u0142dowe. Bazuj\u0105c na raportach ESG firmy s\u0105 w stanie mierzy\u0107 post\u0119py i prezentowanie ich w r\u00f3\u017cnych obszarach.<br \/>\nRaport ESG powinien zatem stanowi\u0107 coroczne podsumowanie realizacji za\u0142o\u017conej <strong>strategii ESG<\/strong>, pozwalaj\u0105c oceni\u0107 progres organizacji w zakresie zr\u00f3wnowa\u017conego rozwoju w por\u00f3wnaniu z latami poprzednimi.<\/p>\n<p>Wprowadzaj\u0105c raporting ESG niezb\u0119dne b\u0119dzie po\u0142\u0105czenie dzia\u0142a\u0144 i do\u015bwiadcze\u0144 zwi\u0105zanych z takimi obszarami jak <strong>zarz\u0105dzanie projektami<\/strong>, <strong>zarz\u0105dzanie ryzykiem<\/strong>, czy <strong>zarz\u0105dzanie jako\u015bci\u0105<\/strong> w firmie. Tym samym mo\u017ce si\u0119 okaza\u0107, \u017ce raporting ESG b\u0119dzie tylko uzupe\u0142nieniem i poszerzeniem wyst\u0119puj\u0105cych ju\u017c w firmie <strong>proces\u00f3w operacyjnych i strategicznych<\/strong>.<\/p>\n<p>W przysz\u0142o\u015bci r\u00f3wnie\u017c <strong>ma\u0142e i \u015brednie firmy<\/strong> zostan\u0105 obj\u0119te obowi\u0105zkiem raportingu ESG, a dodatkowo obejmie on r\u00f3wnie\u017c firmy pozaeuropejskie. Jednocze\u015bnie du\u017ce organizacje, kt\u00f3re ju\u017c nied\u0142ugo b\u0119d\u0105 przeprowadza\u0107 analiz\u0119 ESG mog\u0105 kierowa\u0107 pytania do ma\u0142ych i \u015brednich firm wyst\u0119puj\u0105cych w ich <strong>\u0142a\u0144cuchach warto\u015bci<\/strong> jako ich poddostawcy  <\/p>\n<p>Z jednej strony analiza wska\u017anik\u00f3w zr\u00f3wnowa\u017conego rozwoju bada <strong>wp\u0142yw organizacji na \u015brodowisko i spo\u0142ecze\u0144stwo<\/strong>, a z drugiej organizacja powinna okre\u015bli\u0107 dzia\u0142ania zwi\u0105zane ze zr\u00f3wnowa\u017conym rozwojem, kt\u00f3re wp\u0142ywaj\u0105 na os\u0142abienie lub wzmocnienie <strong>warto\u015bci organizacji<\/strong>.<\/p>\n<p>Efekty dzia\u0142a\u0144 zwi\u0105zanych z raportingiem ESG b\u0119d\u0105 mia\u0142y wp\u0142yw na <strong>prawid\u0142ow\u0105 ocen\u0119 i wycen\u0119 przedsi\u0119biorstwa<\/strong>, co b\u0119dzie istotne z punktu widzenia zar\u00f3wno inwestor\u00f3w, jak i bank\u00f3w udzielaj\u0105cych finansowania. Tym samym firma niemaj\u0105ca post\u0119p\u00f3w w zakresie wymaga\u0144 ESG mo\u017ce nie uzyska\u0107 kredytu, co mo\u017ce przyczyni\u0107 si\u0119 do problem\u00f3w z kontynuowaniem dzia\u0142alno\u015bci biznesowej.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zgodnie z Europejsk\u0105 Dyrektyw\u0105 dotycz\u0105co Raportowania Zr\u00f3wnowa\u017conego Rozwoju (Corporate Sustainability Reporting Directive CSRD) cz\u0119\u015b\u0107 podmiot\u00f3w gospodarczych funkcjonuj\u0105cych na rynku maj\u0105 obowi\u0105zek publikacji informacji zwi\u0105zanych ze zr\u00f3wnowa\u017conym rozwojem, niezale\u017cnie od konieczno\u015bci publikowania informacji finansowych. Tym samym wytyczne Dyrektywy okre\u015blaj\u0105 konieczno\u015b\u0107 prowadzenia analizy i okre\u015blenia wp\u0142ywu finansowego oraz biznesowego czynnik\u00f3w ESG na dzia\u0142alno\u015b\u0107 firmy. Elementy wymaga\u0144 ESG [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1306,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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