{"id":13497,"date":"2024-10-29T09:11:10","date_gmt":"2024-10-29T09:11:10","guid":{"rendered":"https:\/\/www.tpa-group.ro\/?p=13497"},"modified":"2025-03-19T21:00:55","modified_gmt":"2025-03-19T21:00:55","slug":"noutati-referitoare-la-raportarea-privind-durabilitatea","status":"publish","type":"post","link":"https:\/\/www.tpa-group.ro\/ro\/servicii\/introducere-servicii-esg\/noutati-referitoare-la-raportarea-privind-durabilitatea\/","title":{"rendered":"Nout\u0103\u021bi referitoare la Raportarea privind Durabilitatea"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13497\" class=\"elementor elementor-13497\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a88a3b e-con-full e-flex e-con e-parent\" data-id=\"2a88a3b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6b7918 elementor-widget elementor-widget-text-editor\" data-id=\"c6b7918\" data-element_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>Directiva (UE) 2022\/2464 a Parlamentului European \u0219i a Consiliului din 14 decembrie 2022, numit\u0103 Directiva CSRD \u2013 Corporate Sustainability Reporting Directive, referitoare la raportarea privind durabilitatea de c\u0103tre \u00eentreprinderi, a fost transpus\u0103 recent \u00een Rom\u00e2nia prin Ordinul Ministrului Finan\u021belor nr. 85\/2024 (\u201cOMF 85\/2024\u201d),\u00a0 publicat \u00een Monitorul Oficial nr. 75 din 26 ianuarie 2024.<\/p><p>Ordinul 85\/2024 aduce modific\u0103ri \u0219i complet\u0103ri semnificative reglement\u0103rilor contabile aprobate prin OMFP 1802\/2014 precum \u0219i reglament\u0103rilor contabile conforme cu IFRS aprobate prin OMFP 2844\/2016, \u00een ce prive\u0219te raportarea privind durabilitatea.<\/p><p>Durabilitatea se refer\u0103 la aspectele de mediu, sociale \u0219i cele legate de for\u021ba de munc\u0103, guvernan\u021b\u0103, inclusiv\u00a0 respectarea drepturilor omului, chestiunile legate de combaterea corup\u021biei \u0219i a d\u0103rii de mit\u0103, \u00eenglobate sub acronimul ESG (\u00een englez\u0103, Environment, Social, Governance).<\/p><p><strong>Calendarul: cine \u0219i de c\u00e2nd trebuie s\u0103 raporteze conform OMF 85\/2024?<\/strong><\/p><p>Prevederile Ordinului se aplic\u0103 etapizat pentru exerci\u021biile financiare care \u00eencep la urm\u0103toarea dat\u0103:<\/p><p><strong><em>1 ianuarie 2024 (cu raportare din 2025)\u00a0<\/em><\/strong><\/p><ul><li>entit\u0103\u021bile mijlocii \u0219i mari de interes public ce dep\u0103\u0219esc, la data bilan\u0163ului, num\u0103rul mediu de 500 de salaria\u0163i \u00een cursul exerci\u0163iului financiar;<\/li><li>entit\u0103\u0163ile de interes public, care sunt societ\u0103\u0163i-mam\u0103 ale unui grup mare, ce dep\u0103\u0219esc, la data bilan\u0163ului, pe baz\u0103 consolidat\u0103, num\u0103rul mediu de 500 de salaria\u0163i \u00een cursul exerci\u0163iului financiar;<\/li><\/ul><p><strong><em>1 ianuarie 2025 (cu raportare din 2026)\u00a0<\/em><\/strong><\/p><ul><li>celelalte entit\u0103\u021bi mijlocii \u0219i mari, care nu sunt entit\u0103\u021bi de interes public;<\/li><li>celelalte entit\u0103\u021bi care sunt societ\u0103\u0163i-mam\u0103 ale unui grup mare, f\u0103r\u0103 a fi entit\u0103\u021bi de interes public;<strong><em>\u00a0<\/em><\/strong><\/li><\/ul><p><strong><em>1 ianuarie 2026 (cu raportare din 2027)\u00a0<\/em><\/strong><\/p><ul><li>celelalte entit\u0103\u021bi cotate pe o pia\u021b\u0103 reglementat\u0103, ce nu dep\u0103\u0219esc criteriile de m\u0103rime aplicabile pentru raport\u0103rile privind durabilitatea aferente anilor 2024 \u0219i 2025;<strong><em>\u00a0<\/em><\/strong><\/li><\/ul><p><strong><em>1 ianuarie 2028 (cu raportare in 2029)\u00a0<\/em><\/strong><\/p><ul><li>filialele sau sucursale cu sediul \u00een Rom\u00e2nia ale c\u0103ror societ\u0103\u021bi-mam\u0103 finale sunt reglementate de dreptul unei \u021b\u0103ri ter\u021be, sub condi\u021bia anumitor criterii de m\u0103rime.<\/li><\/ul><p>\u00a0<\/p><p>O entitate este considerat\u0103 ca f\u0103c\u00e2nd parte din categoria entit\u0103\u0163ilor mijlocii \u015fi mari dac\u0103, la data bilan\u0163ului, dep\u0103\u015fe\u0219te limitele a cel pu\u0163in dou\u0103 dintre urm\u0103toarele trei criterii, pentru dou\u0103 exerci\u021bii financiare consecutive:<\/p><ol><li style=\"list-style-type: none;\"><ol><li>totalul activelor: 17.500.000 lei;<\/li><li>cifra de afaceri net\u0103: 35.000.000 lei;<\/li><li>num\u0103rul mediu de salaria\u0163i \u00een cursul exerci\u0163iului financiar: 50.<\/li><\/ol><\/li><\/ol><p>\u00a0<\/p><p>Un grup mare este grupul constituit din societatea-mam\u0103 \u015fi filialele sale care urmeaz\u0103 s\u0103 fie incluse \u00een consolidare \u015fi care, pe baz\u0103 consolidat\u0103, dep\u0103\u015fe\u0219te limitele a cel pu\u0163in dou\u0103 dintre urm\u0103toarele trei criterii la data bilan\u0163ului societ\u0103\u0163ii-mam\u0103, pentru dou\u0103 exerci\u021bii financiare consecutive:<\/p><ol><li style=\"list-style-type: none;\"><ol><li>totalul activelor: 105.000.000 lei;<\/li><li>cifra de afaceri net\u0103: 210.000.000 lei;<\/li><li>num\u0103rul mediu de salaria\u0163i \u00een cursul exerci\u0163iului financiar: 250.<\/li><\/ol><\/li><\/ol><p>\u00a0<\/p><p>Atunci c\u00e2nd sunt \u00eendeplinite anumite condi\u021bii, entit\u0103\u021bile care sunt incluse \u00een raportul consolidat al administratorilor \u00een Uniunea European\u0103 sau \u00eentr-o \u021bara ter\u021b\u0103 pot fi scutite de la obliga\u021bia de preg\u0103tire separat\u0103 a raport\u0103rii privind durabilitatea \u00een Rom\u00e2nia.<\/p><p>De asemenea exist\u0103 obliga\u021bii de raportare pentru anumite filiale \u0219i sucursale ale unei entit\u0103\u021bi dintr-o \u021bar\u0103 ter\u021b\u0103, care dep\u0103\u0219esc anumite criterii de m\u0103rime. Aceste obliga\u021bii apar \u00een cazul \u00een care entitatea din \u021bara ter\u021b\u0103 a generat la nivel de grup sau individual o cifr\u0103 de afaceri net\u0103 de peste 150 de milioane euro \u00een Uniunea European\u0103 pentru fiecare dintre ultimele dou\u0103 exerci\u021bii financiare consecutive.<\/p><p>Av\u00e2nd \u00een vedere prevederile Ordinului 85\/2024, raportarea privind durabilitatea va \u00eenlocui declara\u021bia nefinanciar\u0103.<\/p><p><strong>Care sunt nout\u0103\u021bile semnificative aduse de noul ordin?\u00a0<\/strong><\/p><ul><li><strong><em>Standardele Europene de Raportare de Sustenabilitate (ESRS)<\/em><\/strong><\/li><\/ul><p>Entit\u0103\u021bile trebuie s\u0103 raporteze informa\u021biile \u00een conformitate cu ESRS adoptate de Comisia European\u0103.<\/p><ul><li><strong><em>Dubla materialitate<\/em><\/strong><\/li><\/ul><p>Entit\u0103\u021bile vor include \u00een raportul administratorilor informa\u021biile necesare pentru \u00een\u021belegerea modului \u00een care aspectele de durabilitate afecteaz\u0103 dezvoltarea, performan\u021ba \u0219i pozi\u021bia entit\u0103\u021bii dar \u0219i informa\u021biile necesare pentru \u00een\u021belegerea impactului entit\u0103\u021bii asupra aspectelor de durabilitate.<\/p><ul><li><strong><em>Abordare prospectiv\u0103\u00a0<\/em><\/strong><\/li><\/ul><p>La prezentarea informa\u021biilor \u00een raportarea de durabilitate se va avea \u00een vedere at\u00e2t o abordare retrospectiv\u0103 dar \u0219i una prospectiv\u0103. Raportarea privind aspectele ce \u021bin de durabilitate trebuie s\u0103 cuprind\u0103 un orizont de timp scurt, mediu \u0219i lung.<\/p><ul><li><strong><em>Informa\u021bii privind lan\u021bul valoric\u00a0<\/em><\/strong><\/li><\/ul><p>Informa\u021biile colectate privesc at\u00e2t opera\u021biunile entit\u0103\u021bii c\u00e2t \u0219i \u00eentregul lan\u021b valoric.<\/p><ul><li><strong><em>Format de raportare electronic unic\u00a0<\/em><\/strong><\/li><\/ul><p>Va exista un format de raportare electronic unic pentru toate entit\u0103\u021bile c\u0103rora le sunt aplicabile prevederile ordinului. Acesta va respecta prevederile art. 3 din Regulamentul delegat UE 2019\/815 al Comisiei Europene.<\/p><ul><li><strong><em>Auditul \u0219i asigurarea raport\u0103rilor privind durabilitatea\u00a0<\/em><\/strong><\/li><\/ul><p>Auditorul statutar sau firma de audit exprim\u0103 o opinie bazat\u0103 pe o misiune de asigurare limitat\u0103 \u00een ceea ce prive\u015fte conformitatea acestor raport\u0103ri cu cerin\u0163ele aplicabile.<strong>\u00a0<\/strong><\/p><p><strong>Care sunt aspectele principale pe care trebuie sa le raporteze entit\u0103\u021bile conform OMFP 85\/2024?\u00a0<\/strong><\/p><ul><li>o descriere succint\u0103 a modelului de afaceri \u015fi a strategiei entit\u0103\u0163ii, inclusiv cu privire la riscurile \u0219i oportunit\u0103\u0163ile pentru entitate \u00een leg\u0103tur\u0103 cu aspectele de durabilitate;<\/li><li>planurile entit\u0103\u0163ii, inclusiv ac\u0163iunile de punere \u00een aplicare \u015fi planurile financiare \u015fi de investi\u0163ii conexe, pentru a se asigura c\u0103 modelul s\u0103u de afaceri \u015fi strategia sa sunt compatibile cu tranzi\u0163ia c\u0103tre o economie durabil\u0103 \u015fi cu limitarea \u00eenc\u0103lzirii globale la 1,5 \u00b0C, \u015fi cu obiectivul de realizare a neutralit\u0103\u0163ii climatice p\u00e2n\u0103 \u00een 2050, precum \u015fi, dup\u0103 caz, expunerea entit\u0103\u0163ii la activit\u0103\u0163i legate de c\u0103rbune, petrol \u015fi gaze;<\/li><li>modul \u00een care modelul de afaceri \u015fi strategia entit\u0103\u0163ii \u0163in seama de interesele p\u0103r\u0163ilor interesate ale entit\u0103\u0163ii \u015fi de impactul entit\u0103\u0163ii asupra aspectelor de durabilitate;<\/li><li>modul \u00een care strategia entit\u0103\u0163ii a fost pus\u0103 \u00een aplicare \u00een ceea ce prive\u015fte aspectele de durabilitate;<\/li><li>o descriere a obiectivelor cu termene precise legate de aspecte de durabilitate stabilite de entitate, inclusiv, dup\u0103 caz, a obiectivelor absolute de reducere a emisiilor de gaze cu efect de ser\u0103 cel pu\u0163in pentru 2030 \u015fi 2050;<\/li><li>o descriere a progreselor \u00eenregistrate de entitate \u00een vederea atingerii obiectivelor respective \u015fi o declara\u0163ie din care s\u0103 reias\u0103 dac\u0103 obiectivele entit\u0103\u0163ii legate de factorii de mediu se bazeaz\u0103 pe dovezi \u015ftiin\u0163ifice concludente;<\/li><li>o descriere a rolului organelor de administra\u0163ie, de conducere \u015fi de supraveghere \u00een ceea ce prive\u015fte aspectele de durabilitate, precum \u015fi a cuno\u015ftin\u0163elor de specialitate \u015fi a competen\u0163elor acestora pentru a \u00eendeplini rolul respectiv sau a accesului organelor respective la astfel de cuno\u015ftin\u0163e de specialitate \u015fi de competen\u0163e;<\/li><li>o descriere a politicilor entit\u0103\u0163ii \u00een ceea ce prive\u015fte aspectele de durabilitate;<\/li><li>informa\u0163ii despre existen\u0163a unor sisteme de stimulente privind aspectele de durabilitate puse la dispozi\u0163ia membrilor organelor de administra\u0163ie, de conducere \u015fi de supraveghere;<\/li><li>o descriere a procesului de diligen\u0163\u0103 necesar\u0103 pus \u00een aplicare de entitate \u00een ceea ce prive\u015fte aspectele de durabilitate;<\/li><li>o descriere a principalului impact negativ real sau poten\u0163ial legat de opera\u0163iunile proprii ale entit\u0103\u0163ii \u015fi de lan\u0163ul s\u0103u valoric, inclusiv de produsele \u015fi serviciile sale, de rela\u0163iile sale de afaceri \u015fi de lan\u0163ul s\u0103u de aprovizionare, a ac\u0163iunilor \u00eentreprinse pentru a identifica \u015fi monitoriza impactul respectiv;<\/li><li>entit\u0103\u021bile care raporteaz\u0103 conform OMFP 2844\/2016 vor prezenta \u0219i o descriere a politicii de diversitate aplicate \u00een ceea ce prive\u015fte organele de administra\u0163ie, de conducere \u015fi de supraveghere ale entit\u0103\u0163ii, obiectivele respectivei politici de diversitate, modul \u00een care a fost pus\u0103 \u00een aplicare \u015fi rezultatele ob\u0163inute \u00een perioada de raportare. Dac\u0103 nu se aplic\u0103 o astfel de politic\u0103, declara\u0163ia trebuie s\u0103 con\u0163in\u0103 o explica\u0163ie \u00een acest sens;<\/li><li>declara\u0163ie referitoare la guvernan\u0163a corporativ\u0103, \u00een cazul entit\u0103\u021bilor a c\u0103ror valori mobiliare sunt admise la tranzac\u0163ionare pe o pia\u0163\u0103 reglementat\u0103.<\/li><\/ul><p>\u00a0<\/p><p>Ne a\u0219tept\u0103m ca raportarea privind durabilitatea s\u0103 aib\u0103 impact major asupra strategiei de afaceri, necesit\u00e2nd reg\u00e2ndirea proceselor \u00een vederea integr\u0103rii aspectelor de durabilitate \u00een strategia general\u0103. Din acest motiv entit\u0103\u021bile care au preg\u0103tit p\u00e2n\u0103 acum declara\u021bia nefinanciar\u0103\u00a0 dar mai ales cele care nu au fost supuse cerin\u021belor de raportare nefinanciar\u0103 trebuie s\u0103 \u00eentreprind\u0103 o serie de m\u0103suri, din timp, pentru a se asigura c\u0103 au sisteme informa\u021bionale adecvate care s\u0103 asigure o colectare pertinent\u0103 a multitudinii de informa\u021bii noi, cantitative \u0219i calitative, necesare pentru raportare.<\/p><p><em>Surs\u0103: <\/em><\/p><p><em>Ordinul nr. 85\u00a0 pentru reglementarea aspectelor referitoare la raportarea privind durabilitatea, publicat \u00een data de 26 ianuarie 2024.<\/em><\/p><p>\u00a0<\/p>\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-58978e5 elementor-widget elementor-widget-file-download\" data-id=\"58978e5\" data-element_type=\"widget\" data-widget_type=\"file-download.default\">\n\t\t\t\t<div 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href=\"https:\/\/www.tpa-group.ro\/app\/uploads\/sites\/9\/2024\/10\/ESG-Newsletter-01_2024.pdf\" target=\"_blank\" class=\"btn btn__primary elementor-button download-btn\">\n\t\t\t\t\t  \t\tDownload\t\t\t\t\t  \t\t<i class=\"fa6s fa6s-solid-download\"><\/i>\t\n\t\t\t\t\t  \t<\/a>\n\t\t\t  \t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c63ea9 e-flex e-con-boxed e-con e-parent\" data-id=\"4c63ea9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f413815 elementor-widget elementor-widget-spacer\" data-id=\"f413815\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74137da elementor-widget elementor-widget-heading\" data-id=\"74137da\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Persoan\u0103 de contact<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf8e209 e-flex e-con-boxed e-con e-parent\" data-id=\"bf8e209\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0538504 e-con-full e-flex e-con e-child\" data-id=\"0538504\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-099c3c8 elementor-widget elementor-widget-single-person-card\" data-id=\"099c3c8\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;612&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.ro\/ro\/persons\/claudia-bratu\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.ro\/app\/uploads\/sites\/9\/2024\/03\/Claudia-Bratu-fundal-transparent-1000x800px.png\" alt=\"Claudia Bratu\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tBucure\u0219ti\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Claudia Bratu<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Audit & Advisory Partner, Head of ESG Services<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.ro\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Directiva (UE) 2022\/2464 a Parlamentului European \u0219i a Consiliului din 14 decembrie 2022, numit\u0103 Directiva CSRD \u2013 Corporate Sustainability Reporting Directive, referitoare la raportarea privind durabilitatea de c\u0103tre \u00eentreprinderi, a fost transpus\u0103 recent \u00een Rom\u00e2nia prin Ordinul Ministrului Finan\u021belor nr. 85\/2024 (\u201cOMF 85\/2024\u201d),\u00a0 publicat \u00een Monitorul Oficial nr. 75 din 26 ianuarie 2024. Ordinul 85\/2024 [&hellip;]<\/p>\n","protected":false},"author":44,"featured_media":13537,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[85,154],"tags":[],"class_list":["post-13497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-environmental-social-governance","category-introducere-servicii-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Noutati Referitoare la Raportarea privind Durabilitatea | TPA Group Romania<\/title>\n<meta name=\"description\" content=\"Fii la curent cu ultimele reglementari ESG \u27a4 Schimbari legislative, bune practici si tendinte. 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