{"id":9680,"date":"2026-03-24T09:16:59","date_gmt":"2026-03-24T07:16:59","guid":{"rendered":"https:\/\/esghub.ro\/?p=9680"},"modified":"2026-03-24T09:17:41","modified_gmt":"2026-03-24T07:17:41","slug":"eu-platform-for-sustainable-finance-recommends-revision-of-esrs","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/platforma-eu-pentru-finantare-sustenabila-recomanda-revizuirea-esrs\/","title":{"rendered":"EU Sustainable Finance Platform publishes opinion on ESRS review"},"content":{"rendered":"<section class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height,0px))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-69a14865-6cd4-838f-b7a9-463d23c8c4ab-2\" data-testid=\"conversation-turn-119\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"dfe20099-6aa4-4872-b85d-b48670575562\" data-message-model-slug=\"gpt-5-2-thinking\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word light markdown-new-styling\">\n<p data-start=\"148\" data-end=\"701\">Platforma UE pentru Finan\u021bare Sustenabil\u0103 (Platform on Sustainable Finance \u2013 PSF) a publicat\u00a0r\u0103spunsul s\u0103u la consultarea Comisiei privind revizuirea European Sustainability Reporting Standards (ESRS). Documentul sus\u021bine c\u0103 simplificarea este necesar\u0103, \u00eens\u0103 ar trebui s\u0103 vin\u0103 \u00een primul r\u00e2nd dintr-o integrare mai bun\u0103 \u00eentre ESRS \u0219i Taxonomia UE, astfel \u00eenc\u00e2t companiile s\u0103 poat\u0103 raporta o singur\u0103 dat\u0103 \u0219i s\u0103 foloseasc\u0103 acelea\u0219i informa\u021bii \u00een mai multe obliga\u021bii.<\/p>\n<h2 data-section-id=\"1k4dy2o\" data-start=\"703\" data-end=\"747\">Taxonomia \u0219i ESRS<\/h2>\n<p data-start=\"749\" data-end=\"1332\">PSF men\u021bioneaz\u0103 c\u0103 mutarea Taxonomiei \u00een afara cadrului central (\u00eentr-o anex\u0103) ar putea sl\u0103bi tocmai conexiunile care ast\u0103zi ajut\u0103 la coeren\u021b\u0103 \u00eentre taxonomie \u0219i ESRS (E1\u2013E5, standardele sociale \u0219i de guvernan\u021b\u0103) \u0219i criteriile Taxonomiei. Conectivitatea actual\u0103 ofer\u0103 o structur\u0103 coerent\u0103 \u00eentre dezv\u0103luiri \u0219i clasificarea activit\u0103\u021bilor sustenabile. Reducerea acestei conectivit\u0103\u021bi ar diminua sinergiile \u0219i ar cre\u0219te efortul de raportare.<\/p>\n<p data-start=\"1401\" data-end=\"1813\">Platforma men\u021bioneaz\u0103 c\u0103 o simplificare real\u0103 depinde de \u00eent\u0103rirea integr\u0103rii ESRS \u00een cadrul de sustainable finance, \u00een special cu taxonomia, ori de c\u00e2te ori este relevant. Platforma argumenteaz\u0103 c\u0103 a face interconexiunile explicite nu adaug\u0103 sarcin\u0103, ci reduce dublarea. Datele care se suprapun pot servi ambele cadre printr-un proces unic de raportare \u0219i asigurare. Platforma propune ca ESRS s\u0103 permit\u0103 mai clar incorporarea prin referin\u021b\u0103 a dezv\u0103luirilor de taxonomie \u00een declara\u021bia de sustenabilitate, prin cross-reference, astfel \u00eenc\u00e2t aceea\u0219i informa\u021bie s\u0103 nu fie rescris\u0103 \u00een formate diferite.<\/p>\n<h2 data-section-id=\"49hoqg\" data-start=\"2118\" data-end=\"2198\">CapEx, OpEx \u0219i planurile de tranzi\u021bie<\/h2>\n<p data-start=\"2200\" data-end=\"2634\">\u00cen ce prive\u0219te leg\u0103tura dintre planificarea tranzi\u021biei\u00a0\u0219i dezv\u0103luirile financiare, platforma cere ca ESRS s\u0103 conecteze mai clar planurile de tranzi\u021bie cu CapEx (\u0219i OpEx, acolo unde este relevant) pentru toate obiectivele de mediu, dar \u00een mod special pentru alinierea climatic\u0103 \u00een taxonomie, astfel \u00eenc\u00e2t evaluarea Paris alignment s\u0103 fie credibil\u0103 \u0219i comparabil\u0103. Platforma mai noteaz\u0103 c\u0103 exist\u0103 deja compatibilit\u0103\u021bi conceptuale. Criteriile de relevan\u021b\u0103 a sectorului din ESRS reflect\u0103 concepte din taxonomie, iar permiterea explicit\u0103 a utiliz\u0103rii clasific\u0103rii taxonomiei ar putea simplifica suplimentar raportarea \u0219i verificarea.<\/p>\n<h2 data-section-id=\"d429v1\" data-start=\"2937\" data-end=\"2996\">Simplificare f\u0103r\u0103 a renun\u021ba la baseline-ul global<\/h2>\n<p data-start=\"2998\" data-end=\"3479\">Platforma salut\u0103 progresul EFRAG \u00een \u00eembun\u0103t\u0103\u021birea structurii \u0219i utilizabilit\u0103\u021bii ESRS (inclusiv reducerea redundan\u021belor \u0219i integrarea Application Requirements \u00een Disclosure Requirements).\u00a0 Avertizeaz\u0103 c\u0103 anumite modific\u0103ri pot pozi\u021biona ESRS sub baseline-ul global. Platforma indic\u0103 drept exemplu preocuparea c\u0103 trecerea analizei de scenarii de la obligatoriu la op\u021bional ar putea sl\u0103bi semnificativ evalu\u0103rile de rezilien\u021b\u0103 climatic\u0103. Un alt semnal important este c\u0103 ESRS alimenteaz\u0103 cerin\u021be UE din zona financiar\u0103 (de exemplu SFDR, benchmark-uri, cerin\u021be pruden\u021biale), iar eliminarea unor dezv\u0103luiri sau apari\u021bia unor inconsisten\u021be poate reduce utilitatea informa\u021biei pentru investitori.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<div class=\"pointer-events-none -mt-px h-px translate-y-[calc(var(--scroll-root-safe-area-inset-bottom)-14*var(--spacing))]\" aria-hidden=\"true\"><\/div>\n<div class=\"pointer-events-none translate-y-(--scroll-root-safe-area-inset-bottom) R6Vx5W_threadScrollVars min-h-(--gutter-remaining-height,0px) group-data-stream-active\/scroll-root:h-[calc(var(--thread-response-height)-16*var(--spacing))]\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Platforma UE pentru Finan\u021bare Sustenabil\u0103 (Platform on Sustainable Finance \u2013 PSF) a publicat\u00a0r\u0103spunsul s\u0103u la consultarea Comisiei privind revizuirea European Sustainability Reporting Standards (ESRS). Documentul sus\u021bine c\u0103 simplificarea este necesar\u0103, \u00eens\u0103 ar trebui s\u0103 vin\u0103 \u00een primul r\u00e2nd dintr-o integrare mai bun\u0103 \u00eentre ESRS \u0219i Taxonomia UE, astfel \u00eenc\u00e2t companiile s\u0103 poat\u0103 raporta o singur\u0103 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9681,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":2,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-9680","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\/9680","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=9680"}],"version-history":[{"count":2,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9680\/revisions"}],"predecessor-version":[{"id":9683,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9680\/revisions\/9683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/9681"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=9680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=9680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=9680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}