{"id":9303,"date":"2026-01-27T09:55:00","date_gmt":"2026-01-27T07:55:00","guid":{"rendered":"https:\/\/esghub.ro\/?p=9303"},"modified":"2026-01-27T09:55:00","modified_gmt":"2026-01-27T07:55:00","slug":"efrag-study-on-the-effects-of-esrs","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/studiu-efrag-privind-efectele-esrs\/","title":{"rendered":"EFRAG study on the effects of ESRS"},"content":{"rendered":"<p data-start=\"0\" data-end=\"556\">European Financial Reporting Advisory Group (EFRAG) a publicat rezultatele unui studiu privind efectele proiectului de standarde simplificate pentru raportarea sustenabilit\u0103\u021bii \u00een cadrul European Sustainability Reporting Standards (ESRS). Analiza a scos \u00een eviden\u021b\u0103 o \u00eengrijorare semnificativ\u0103 \u00een r\u00e2ndul investitorilor \u0219i al institu\u021biilor financiare cu privire la calitatea datelor ESG care vor fi furnizate de companii dup\u0103 implementarea noilor cerin\u021be extinse.<\/p>\n<p data-start=\"558\" data-end=\"1006\">Conform studiului, nivelul datelor pe care companiile trebuie s\u0103 le raporteze sub noua versiune a standardelor a fost redus semnificativ. Num\u0103rul punctelor de date obligatorii a sc\u0103zut cu peste 60 %, iar toate rubricile voluntare au fost eliminate \u00een versiunea propus\u0103. Reducerea total\u0103 a punctelor de date raportate dep\u0103\u0219e\u0219te 70 %, \u00een \u00eencercarea de a diminua povara administrativ\u0103 asupra agen\u021bilor economici.<\/p>\n<h2 data-start=\"558\" data-end=\"1006\">Perspectiva companiilor<\/h2>\n<p data-start=\"1008\" data-end=\"1464\">Reprezentan\u021bii companiilor care \u00eentocmesc rapoarte ESG au perceput schimb\u0103rile ca pe o oportunitate de reducere a costurilor \u0219i de clarificare a cerin\u021belor. Mul\u021bi dintre ace\u0219tia se a\u0219teapt\u0103 la economii substan\u021biale \u00een costurile recurente interne \u0219i externe odat\u0103 cu adoptarea noilor cerin\u021be, \u00een special \u00een perioadele de raportare 2027-2031, ceea ce poate diminua resursele alocate pentru colectarea \u0219i preg\u0103tirea datelor.<\/p>\n<h2 data-start=\"1008\" data-end=\"1464\">Perspectiva investitorilor<\/h2>\n<p data-start=\"1466\" data-end=\"1897\">Investitorii au o perspectiv\u0103 diferit\u0103. \u00cen r\u00e2ndul participan\u021bilor care folosesc date ESG pentru decizii de investi\u021bii, o propor\u021bie majoritar\u0103 estimeaz\u0103 c\u0103 simplific\u0103rile pot avea efecte negative asupra capacit\u0103\u021bii acestora de a analiza \u0219i compara performan\u021ba de mediu \u0219i social\u0103 a companiilor. Un astfel de r\u0103spuns a fost raportat de dou\u0103 treimi dintre investitorii institu\u021bionali chestiona\u021bi.<\/p>\n<p data-start=\"1899\" data-end=\"2386\">Principalele \u00eengrijor\u0103ri identificate de investitori sunt legate de comparabilitatea datelor \u00eentre companii, diminuarea informa\u021biilor critice din cadrul standardului pentru clim\u0103 \u0219i alte domenii de mediu \u0219i utilizarea mai frecvent\u0103 a estim\u0103rilor \u00een locul datelor directe. Pentru ei, astfel de evolu\u021bii pot face dificil\u0103 evaluarea corect\u0103 a riscurilor de mediu sau a progreselor \u00een reducerea emisiilor \u0219i pot afecta modul \u00een care aloc\u0103 capitalul.<\/p>\n<p data-start=\"2388\" data-end=\"3039\">Diferen\u021bele de percep\u021bie \u00eentre entit\u0103\u021bile care raporteaz\u0103 \u0219i cei care folosesc datele arat\u0103 tensiunile din procesul de ajustare a cadrului de raportare (echilibru \u00eentre eficien\u021b\u0103, cost \u0219i profunzime informa\u021bional\u0103).<\/p>","protected":false},"excerpt":{"rendered":"<p>European Financial Reporting Advisory Group (EFRAG) a publicat rezultatele unui studiu privind efectele proiectului de standarde simplificate pentru raportarea sustenabilit\u0103\u021bii \u00een cadrul European Sustainability Reporting Standards (ESRS). Analiza a scos \u00een eviden\u021b\u0103 o \u00eengrijorare semnificativ\u0103 \u00een r\u00e2ndul investitorilor \u0219i al institu\u021biilor financiare cu privire la calitatea datelor ESG care vor fi furnizate de companii dup\u0103 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8479,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":1,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-9303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=9303"}],"version-history":[{"count":2,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9303\/revisions"}],"predecessor-version":[{"id":9305,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9303\/revisions\/9305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8479"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=9303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=9303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=9303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}