{"id":26190,"date":"2025-03-16T15:58:58","date_gmt":"2025-03-16T15:58:58","guid":{"rendered":"https:\/\/linking-map.com\/?post_type=portfolio&p=26190"},"modified":"2025-03-16T16:28:46","modified_gmt":"2025-03-16T16:28:46","slug":"hs-plus-dma","status":"publish","type":"portfolio","link":"https:\/\/linking-map.com\/eng\/portfolio\/hs-plus-dma\/","title":{"rendered":"Ocena dvojne pomembnosti (DMA) v podjetju HS plus d.o.o."},"content":{"rendered":"
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Analiza dvojne pomembnosti (DMA) ocenjuje vpliv trajnostnih dejavnikov na podjetje z vidika finan\u010dne pomembnosti ter vpliv podjetja na okolje in dru\u017ebo z vidika vplivne pomembnosti, kar omogo\u010da celovit pristop k trajnostnemu upravljanju.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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PROJEKT<\/span>
Ocena dvojne pomembnosti (DMA) v podjetju HS plus d.o.o.<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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STRANKA<\/span>
HS plus d.o.o.<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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IZZIV<\/span>
Izdelava matrike dvojne pomembnosti za ESRS trajnostno poro\u010dilo<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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RE\u0160ITEV<\/span>
Sustainability reporting<\/a><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Cilji<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ocena dvojne pomembnosti (Double Materiality Assessment \u2013 DMA) je klju\u010dni koncept pri trajnostnem poro\u010danju, ki ga opredeljujejo Evropski standardi za trajnostno poro\u010danje (ESRS).<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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DMA je osrednji del trajnostnega poro\u010danja v skladu z Evropskimi standardi za trajnostno poro\u010danje (ESRS). Ocena dvojne pomembnosti (DMA) je metoda za dolo\u010danje, katera trajnostna vpra\u0161anja so klju\u010dna za podjetje. Upo\u0161teva dva vidika:<\/p>

  1. Finan\u010dna pomembnost<\/strong> \u2013 kako trajnostni dejavniki vplivajo na poslovanje in vrednost podjetja (“Outside-in”)<\/li>
  2. Vplivna pomembnost<\/strong> \u2013 kak\u0161en vpliv ima podjetje na okolje in dru\u017ebo (“Inside-out”)<\/li><\/ol>

    Matrika dvojne pomembnosti slu\u017ei kot orodje za vizualizacijo in analizo teh dveh vidikov, kar podjetjem omogo\u010da bolj\u0161e razumevanje in prednostno obravnavo trajnostnih vpra\u0161anj pri poro\u010danju in strategiji poslovanja.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    Nudimo celovite digitalne trajnostne re\u0161itve, prilagodljive vsakemu podjetju, za trajnostno analitiko, pripravo trajnostne strategije, vodenje trajnostnih ciljev in trajnostno poro\u010danje.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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    \n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tTrajnostna analitika (LCA, Scope-3)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tSustainability strategy<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    \n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tSustainability reporting<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    <\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    Analiza dvojne pomembnosti (DMA) ocenjuje vpliv trajnostnih dejavnikov na podjetje z vidika finan\u010dne pomembnosti ter vpliv podjetja na okolje in dru\u017ebo z vidika vplivne pomembnosti, kar omogo\u010da celovit pristop k trajnostnemu upravljanju. PROJEKTOcena dvojne pomembnosti (DMA) v podjetju HS plus d.o.o. STRANKAHS plus d.o.o. IZZIVIzdelava matrike dvojne pomembnosti za ESRS trajnostno poro\u010dilo RE\u0160ITEVTrajnostno poro\u010danje Cilji […]<\/p>\n","protected":false},"author":1,"featured_media":26191,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","portfolio_category":[80],"portfolio_tag":[143,141,142,147,144],"class_list":["post-26190","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","portfolio_category-trajnostno-porocanje","portfolio_tag-csrd","portfolio_tag-dma","portfolio_tag-esrs","portfolio_tag-hs-plus","portfolio_tag-trajnostno-porocanje"],"_links":{"self":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/portfolio\/26190","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/types\/portfolio"}],"author":[{"embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/comments?post=26190"}],"version-history":[{"count":10,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/portfolio\/26190\/revisions"}],"predecessor-version":[{"id":26221,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/portfolio\/26190\/revisions\/26221"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/media\/26191"}],"wp:attachment":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/media?parent=26190"}],"wp:term":[{"taxonomy":"portfolio_category","embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/portfolio_category?post=26190"},{"taxonomy":"portfolio_tag","embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/portfolio_tag?post=26190"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}