ESG reporting and new obligations for companies in the EU
Changes and obligations
V posledných mesiacoch sa legislatíva v Európskej únii výrazne posunula v oblasti udržateľnosti a zodpovednosti podnikov. Dve smernice zvlášť formujú, čo firmy musia vedieť:
CSRD (Corporate Sustainability Reporting Directive)
Introduced in 2023 and further expanded. This directive requires larger companies to disclose how their activities affect the environment and society (human rights, working conditions) and how these factors influence their own operations.
CSDDD (Corporate Sustainability Due Diligence Directive)
A new directive from 2024 that emphasizes the obligation of companies to identify and mitigate risks related to human rights and the environment in their own operations and supply chains.
How does this affect Slovak companies?
Companies that meet certain size criteria (e.g., turnover, number of employees) will have new obligations in the area of ESG data reporting.
In addition to financial results, information that has not been common practice to date will also need to be reported: impact on the climate, human rights, and working conditions in supply chains.
Working with data, auditing ESG reports, ensuring transparency—all of this is part of the process.
Why not ignore it?
Such rules are not just a “paper matter” – they affect the company’s image among investors, partners, and customers. There are also implementation costs (technology, consulting, auditing) – but delayed compliance can result in fines, reputational risk, and loss of trust.
At ETL SLOVAKIA, we monitor how these directives are transposed into Slovak law and are happy to help companies prepare to meet the new requirements.
A tailor-made solution?
We will be happy to advise you – contact the experts from ETL SLOVAKIA.
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