{"id":25676,"date":"2024-07-08T12:43:03","date_gmt":"2024-07-08T12:43:03","guid":{"rendered":"https:\/\/linking-map.com\/?p=25676"},"modified":"2024-07-09T09:40:53","modified_gmt":"2024-07-09T09:40:53","slug":"tezave-s-katerimi-se-soocajo-podjetja-esrs","status":"publish","type":"post","link":"https:\/\/linking-map.com\/eng\/tezave-s-katerimi-se-soocajo-podjetja-esrs\/","title":{"rendered":"Problems faced by companies in preparing their first ESRS sustainability reports"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"25676\" class=\"elementor elementor-25676\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-edbc33d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"edbc33d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b22a53b\" data-id=\"b22a53b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f885509 elementor-widget elementor-widget-image\" data-id=\"f885509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"904\" height=\"598\" src=\"https:\/\/linking-map.com\/wp-content\/uploads\/2024\/07\/Picture-2.jpg\" class=\"attachment-large size-large wp-image-25681\" alt=\"\" srcset=\"https:\/\/linking-map.com\/wp-content\/uploads\/2024\/07\/Picture-2.jpg.webp 904w, https:\/\/linking-map.com\/wp-content\/uploads\/2024\/07\/Picture-2-300x198.jpg.webp 300w, https:\/\/linking-map.com\/wp-content\/uploads\/2024\/07\/Picture-2-768x508.jpg.webp 768w, https:\/\/linking-map.com\/wp-content\/uploads\/2024\/07\/Picture-2-18x12.jpg.webp 18w, https:\/\/linking-map.com\/wp-content\/uploads\/2024\/07\/Picture-2-480x318.jpg.webp 480w\" sizes=\"(max-width: 904px) 100vw, 904px\" title=\"Picture 2\">\t\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7474cb68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7474cb68\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3addbe13\" data-id=\"3addbe13\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20670220 elementor-widget elementor-widget-text-editor\" data-id=\"20670220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<figure class=\"wp-block-table\"><\/figure>\n<p><\/p>\n<p><\/p>\n<figure class=\"wp-block-table\"><\/figure>\n<p><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d64476d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d64476d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d49af8\" data-id=\"7d49af8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2cdad8a elementor-widget elementor-widget-text-editor\" data-id=\"2cdad8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>Z direktivo CSRD bodo mnoga podjetja primorana poro\u010dati o trajnostnosti. Izku\u0161nje so pokazale, da je ta proces za ve\u010dino podjetji precej naporen, \u010detudi se prostovoljno vklju\u010dujejo v poro\u010danje. Veliko \u010dlankov, ki jih lahko najdete <a href=\"https:\/\/trajnostno-porocilo.com\/novice\/\" target=\"_blank\" rel=\"noopener nofollow\">TUKAJ<\/a>, smo na to temo \u017ee napisali. V tem \u010dlanku pa smo \u017eeleli predstaviti klju\u010dne izzive, s katerimi se podjetja soo\u010dajo pri pripravi prvih trajnostnih poro\u010dil, saj bodo nekatera podjetja morala poro\u010dila za poslovno leto 2024 pripraviti \u017ee v letu 2025.<\/strong><\/em><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ae69a38 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae69a38\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-241f7d0\" data-id=\"241f7d0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9631ea3 elementor-widget elementor-widget-text-editor\" data-id=\"9631ea3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>\u2728<span style=\"font-weight: 400;\"> 1.\u00a0 Razumevanje celotnega obsega <\/span>\u00a0<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-773abd8 elementor-widget elementor-widget-text-editor\" data-id=\"773abd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Celotno podro\u010dje trajnostnosti je zelo kompleksno za razumevanje, standardi ESRS pa zaradi svoje kompleksnosti izklju\u010dno ote\u017eujejo razumevanje v praksi. Izobra\u017eevanje je klju\u010dno za re\u0161evanje tega izziva. Z izobra\u017eevanji, ki so prilagojena potrebam vsakega podjetja, lahko podjetja svojim zaposlenim pomagajo razumeti standarde in kako jih uporabiti v praksi. Poleg tega izobra\u017eevanje pomaga \u0161iriti znanje o trajnostnih praksah na vseh ravneh podjetja, kar pripomore k bolj\u0161emu razumevanju in upravljanju trajnostnih pobud.<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ab8a6e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ab8a6e2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6864ccb\" data-id=\"6864ccb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-415ca70 elementor-widget elementor-widget-text-editor\" data-id=\"415ca70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>\u2728<span style=\"font-weight: 400;\">\u00a02.\u00a0<\/span>Priprava matrike dvojne pomembnosti<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd086b2 elementor-widget elementor-widget-text-editor\" data-id=\"bd086b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Podjetja se pogosto soo\u010dajo z izzivom dolo\u010diti, katera vpra\u0161anja in podro\u010dja so pomembna za njihovo poslovanje in dele\u017enike. Ta izziv je sploh na za\u010detku te\u017eavnej\u0161i, saj podjetja pripravljajo svoja prva poro\u010dila, ki morajo biti jasna, natan\u010dna in relevantna za vse dele\u017enike. Re\u0161itev za ta izziv je matrika dvojne pomembnosti. To orodje omogo\u010da podjetjem, da vizualizirajo in prioritizirajo razli\u010dna vpra\u0161anja glede na njihov vpliv na poslovanje in dele\u017enike. Z uporabo matrike dvojne pomembnosti podjetja lahko bolje razumejo, katera vpra\u0161anja so kju\u010dna za njihovo poslovanje in kako nasloviti ta vpra\u0161anja v svojih poro\u010dilih. V na\u0161em podjetju za izdelavo matrike dvojne pomembnosti uporabljamo programsko opremo Smarthead, lahko pa jo implementiramo tudi v va\u0161e poslovne procese in vam s tem omogo\u010dimo ve\u010dji pregled nad pripravo matrike dvojne pomembnosti in samega poro\u010dila.<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54bd250 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54bd250\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fc7ab18\" data-id=\"fc7ab18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27a18f1 elementor-widget elementor-widget-text-editor\" data-id=\"27a18f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>\u2728<span style=\"font-weight: 400;\">\u00a03.\u00a0<\/span>Zbiranje podatkov<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7687c7 elementor-widget elementor-widget-text-editor\" data-id=\"e7687c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Zbiranje in obdelava podatkov sta dve zelo zahtevni nalogi, s katerimi se \u017ee soo\u010dajo mnoga podjetja, tista, ki se \u0161e ne, se bodo morala kmalu. Naloga je zelo zahtevna, \u010de podjetje nima u\u010dinkovitega sistema za zbiranje podatkov. Zaposleni tu predstavljajo pomemben vidik, saj so prav oni klju\u010dni za podatke na dolo\u010denih podro\u010djih. Pri zbiranju podatkov si morate odgovoriti na vpra\u0161anja kot so \u00bbAli so vsi podatki preverjeni? Ste pripravljeni, da revizorji pregledajo va\u0161e poro\u010dilo in stojite za podatki? Katere notranje in zunanje kontrole imate implementirane? Kako se v podjetju zbira podatke? &#8230;\u00ab Problem pa ni samo premalo podatkov, temve\u010d je v\u010dasih preve\u010d podatkov \u0161e ve\u010dji problem, saj je te\u017eavno dolo\u010diti, kateri so tisti bistveni.\u00a0<\/span><span style=\"font-weight: 400;\">Vsako podjetje ima procese v neki meri \u017ee digitalizirane, v kolikor pa niso pravilno postavljeni ali optimizirani, vam lahko na\u0161i strokovnjaki s svojim znanjem in izku\u0161njami pomagajo in vas usmerijo kje in kako najla\u017eje priti do klju\u010dnih podatkov za pripravo poro\u010dila.\u00a0<\/span><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-931b97b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"931b97b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-57e94ed\" data-id=\"57e94ed\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-518cd92 elementor-widget elementor-widget-text-editor\" data-id=\"518cd92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>\u2728<span style=\"font-weight: 400;\">\u00a04.\u00a0<\/span>Sustainability analytics<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5775aea elementor-widget elementor-widget-text-editor\" data-id=\"5775aea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Trajnostna analitika se nana\u0161a na zbiranje, analizo in interpretacijo podatkov, ki merijo okoljski, socialni in gospodarski vpliv podjetja. To vklju\u010duje ocenjevanje dejavnikov, kot so uspe\u0161nost dobavne verige, poraba energije in virov ter emisije toplogrednih plinov, kar se meri preko treh vrst obsegov (Scope 1, 2, 3) emisij. Za zbiranje, merjenje in analizo teh podatkov se uporabljajo razli\u010dna orodja, ki lahko vklju\u010dujejo oceno tveganja, oceno \u017eivljenjskega cikla (LCA analiza), analizo stro\u0161kov in koristi \u2026<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><b>Obseg 1<\/b><span style=\"font-weight: 400;\"> vklju\u010duje neposredne emisije toplogrednih plinov, ki nastanejo iz virov, ki jih podjetje poseduje ali nadzoruje (pe\u010di v tovarni, vozila v lasti podjetja).<\/span><\/li>\n<li aria-level=\"1\"><b>Obseg 2 <\/b><span style=\"font-weight: 400;\">obravnava posredne emisije iz proizvodnje kupljene elektri\u010dne energije, ki jo podjetje uporablja.<\/span><\/li>\n<li aria-level=\"1\"><b>Obseg 3 <\/b><span style=\"font-weight: 400;\">vklju\u010duje vse druge posredne emisije, ki nastanejo v vrednostni verigi podjetja, vklju\u010dno z emisijami, ki nastanejo pri proizvodnji kupljenih materialov, prevozu zaposlenih in uporabi proizvodov in storitev podjetja.<\/span><\/li>\n<\/ul>\n<div>\n<p><b>Podjetja merijo tudi svoj vpliv na okolje, dru\u017ebo in upravljanje (ESG) na razli\u010dne na\u010dine:<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><b>Okoljski kriteriji <\/b><span style=\"font-weight: 400;\">ocenjujejo, kako podjetje vpliva na okolje. To vklju\u010duje energijo, ki jo podjetje porabi, in odpadke, ki jih odvaja, vire, ki jih potrebuje in posledice, ki jih pusti na okolje.<\/span><\/li>\n<li aria-level=\"1\"><b>Socialni kriteriji <\/b><span style=\"font-weight: 400;\">obravnavajo odnose, ki jih podjetje vzpostavlja in ugled, ki ga goji z ljudmi in institucijami v skupnostih, kjer posluje. Vklju\u010duje odnose z delavci in raznolikost ter vklju\u010denost.<\/span><\/li>\n<li aria-level=\"1\"><b>Upravljanje<\/b><span style=\"font-weight: 400;\"> je notranji sistem praks, kontrol in postopkov, ki jih podjetje ima, da lahko sprejema u\u010dinkovite odlo\u010ditve, prepre\u010duje korupcijo in druge nezakonite posle, skrbi za pla\u010dilno disciplino in raznoliko spolno sestavo zaposlenih na razli\u010dnih polo\u017eajih.<\/span><\/li>\n<\/ul>\n<\/div>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1994b39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1994b39\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9752941\" data-id=\"9752941\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ff5de0 elementor-widget elementor-widget-text-editor\" data-id=\"8ff5de0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>Zgoraj so predstavljeni \u0161tirje klju\u010dni koraki brez katerih se ne da pripraviti kakovostnega poro\u010dila o trajnostnosti.&nbsp;<\/strong><\/em><\/p>\n<p><em><strong>Bolj\u0161i kot bodo podatki, bolj\u0161e poro\u010dilo bomo lahko pripravili, kar je zagotovo pomembno, saj bodo poro\u010dila brali razli\u010dni dele\u017eniki. V podjetju LINKING MAP d.o.o. vam lahko uredimo tako interno zbiranje podatkov kot tudi vas vodimo in izobra\u017eujemo pri implementaciji razli\u010dnih programskih orodij v proces dela in vam s tem olaj\u0161amo prihodnje poro\u010danje.<\/strong><\/em><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ed59616 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ed59616\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2a47910\" data-id=\"2a47910\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0a05ba elementor-widget elementor-widget-text-editor\" data-id=\"d0a05ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>About us<\/h4>\n<p><span>Smo ponudnik celostnih digitalnih re\u0161itev in storitev za zeleni prehod podjetij, kot so Analiza \u017eivljenskega cikla (LCA), Okoljske izjave o izdelku (EPD), Trajnostna strategija in ESRS poro\u010danje. Ekipa Linking Map vam pomaga sprejemati premi\u0161ljene odlo\u010ditve, zmanj\u0161ati vpliv na okolje in pridobiti konkuren\u010dno prednost.\u00a0<\/span><\/p>\n<p>Ve\u010d o na\u0161ih trajnostnih re\u0161itvah preverite na spodnjih povezavah:<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-acc30b6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acc30b6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a2b5444\" data-id=\"a2b5444\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9e9809 elementor-widget elementor-widget-button\" data-id=\"a9e9809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/lca-analiza.com\/\" target=\"_blank\" rel=\"nofollow noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">LCA analysis<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b6c8dd6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6c8dd6\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9b356c5\" data-id=\"9b356c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e0dbe0 elementor-widget elementor-widget-button\" data-id=\"2e0dbe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/trajnostno-porocilo.com\/\" target=\"_blank\" rel=\"nofollow noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">ESRS poro\u010danje<\/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<div class=\"elementor-element elementor-element-4db6466 elementor-widget elementor-widget-button\" data-id=\"4db6466\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/linking-map.com\/eng\/trajnostna-strategija\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sustainability 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\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":"<p>In this article, we wanted to present the key challenges that companies face when preparing the first reports, as some companies will have to prepare reports for the 2024 financial year as early as 2025. <\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,104],"tags":[113,106,108],"class_list":["post-25676","post","type-post","status-publish","format-standard","hentry","category-trajnostno-porocanje","category-zeleni-prehod","tag-linking-map","tag-trajnostno-porocanje","tag-zeleni-prehod"],"_links":{"self":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/posts\/25676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/comments?post=25676"}],"version-history":[{"count":24,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/posts\/25676\/revisions"}],"predecessor-version":[{"id":25705,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/posts\/25676\/revisions\/25705"}],"wp:attachment":[{"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/media?parent=25676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/categories?post=25676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/linking-map.com\/eng\/wp-json\/wp\/v2\/tags?post=25676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}