{"id":9367,"date":"2026-02-05T18:50:46","date_gmt":"2026-02-05T16:50:46","guid":{"rendered":"https:\/\/esghub.ro\/?p=9367"},"modified":"2026-02-05T18:50:46","modified_gmt":"2026-02-05T16:50:46","slug":"efrag-publishes-esrs-simplification-conference-report","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/efrag-publica-raportul-conferintei-privind-simplificarea-esrs\/","title":{"rendered":"EFRAG publishes ESRS Simplification Conference report"},"content":{"rendered":"

La 4 decembrie 2025, \u00een Bruxelles, European Financial Reporting Advisory Group (EFRAG) a organizat o conferin\u021b\u0103 de amploare \u00een care a fost prezentat\u0103 varianta revizuit\u0103 \u0219i simplificat\u0103 a European Sustainability Reporting Standards (ESRS) \u0219i s-au discutat implica\u021biile practice ale acestor schimb\u0103ri pentru companii, investitori \u0219i alte p\u0103r\u021bi interesate. Raportul sumar al conferin\u021bei ofer\u0103 o imagine detaliat\u0103 asupra negocierilor, a abord\u0103rilor metodologice \u0219i a direc\u021biilor de evolu\u021bie ale cadrului de raportare sustenabil\u0103 \u00een Uniunea European\u0103.<\/p>\n

Rafinarea materialit\u0103\u021bii \u0219i simplificarea procesului de raportare<\/h2>\n

Unul dintre principalele subiecte abordate a fost simplificarea conceptului de materialitate. Sub aceast\u0103 paradigm\u0103, companiile vor raporta doar informa\u021biile esen\u021biale legate de aspectele relevante pentru strategia \u0219i opera\u021biunile lor, elimin\u00e2nd cerin\u021bele excesiv de detaliate din prima versiune a standardelor. Raportul arat\u0103 c\u0103 aceast\u0103 ajustare este menit\u0103 s\u0103 reduc\u0103 poverile administrative f\u0103r\u0103 a compromite relevan\u021ba \u0219i comparabilitatea datelor furnizate.<\/p>\n

Procesul de evaluare a materialit\u0103\u021bii a fost restructurat astfel \u00eenc\u00e2t s\u0103 ofere flexibilitate: companiile pot opta pentru o abordare top-down bazat\u0103 pe strategia \u0219i modelul de afaceri, \u00een paralel cu analize detaliate la nivel de impact, risc \u0219i oportunitate (IRO) atunci c\u00e2nd este necesar.<\/p>\n

Fair presentation \u0219i accesibilitate sporit\u0103<\/h2>\n

Conceptul de fair presentation\u00a0a fost definit ca element central al noului set de standarde. Acesta presupune c\u0103 rapoartele trebuie s\u0103 ofere o imagine clar\u0103, comparabil\u0103 \u0219i verificabil\u0103 asupra performan\u021belor de sustenabilitate, ceea ce implic\u0103 o structur\u0103 mai concis\u0103 \u0219i mai logic\u0103 a ESRS. \u00cen practic\u0103, aceasta \u00eenseamn\u0103 c\u0103 elementele relevante pentru utilizatorii de informa\u021bii trebuie eviden\u021biate \u00een mod transparent, iar detaliile exhaustive pot fi plasate \u00een anexe pentru a nu suprasolicita raportul principal.<\/p>\n

De asemenea, raportul eviden\u021biaz\u0103 c\u0103 simplificarea rubricilor a condus la o sc\u0103dere semnificativ\u0103 a volumului de informa\u021bii detaliate cerute, cu p\u0103strarea elementelor centrale ce asigur\u0103 interoperabilitatea cu alte standarde interna\u021bionale, precum cele emise de International Sustainability Standards Board (ISSB) \u0219i GHG Protocol.<\/p>\n

Modific\u0103ri \u00een structura ESRS<\/h2>\n

EFRAG a prezentat schimb\u0103ri majore \u00een structura standardelor: sec\u021biunile legate de strategie, model de afaceri, guvernan\u021b\u0103 \u0219i managementul riscurilor au fost consolidate \u00een cadrul cerin\u021belor generale, ceea ce a redus redundan\u021ba \u0219i a clarificat lan\u021bul logic \u00eentre cerin\u021bele de raportare. Raportul arat\u0103 c\u0103 acest lucru ofer\u0103 companiilor o baz\u0103 mai solid\u0103 pentru integrarea informa\u021biilor de sustenabilitate cu raport\u0103rile financiare tradi\u021bionale.<\/p>\n

De exemplu, \u00een ESRS E1\u2013E5 (mediu), metricile legate de raportarea poluan\u021bilor sau a consumurilor de resurse au fost simplificate, dar p\u0103streaz\u0103 o aliniere cu standardele de referin\u021b\u0103 interna\u021bionale pentru a facilita comparabilitatea \u00eentre pie\u021be \u0219i sectoare.<\/p>","protected":false},"excerpt":{"rendered":"

La 4 decembrie 2025, \u00een Bruxelles, European Financial Reporting Advisory Group (EFRAG) a organizat o conferin\u021b\u0103 de amploare \u00een care a fost prezentat\u0103 varianta revizuit\u0103 \u0219i simplificat\u0103 a European Sustainability Reporting Standards (ESRS) \u0219i s-au discutat implica\u021biile practice ale acestor schimb\u0103ri pentru companii, investitori \u0219i alte p\u0103r\u021bi interesate. Raportul sumar al conferin\u021bei ofer\u0103 o imagine […]<\/p>\n","protected":false},"author":4,"featured_media":8472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":6,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-9367","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\/9367","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=9367"}],"version-history":[{"count":2,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9367\/revisions"}],"predecessor-version":[{"id":9369,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9367\/revisions\/9369"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/8472"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=9367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=9367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=9367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}