{"id":9691,"date":"2026-03-26T09:19:21","date_gmt":"2026-03-26T07:19:21","guid":{"rendered":"https:\/\/esghub.ro\/?p=9691"},"modified":"2026-03-26T09:20:22","modified_gmt":"2026-03-26T07:20:22","slug":"sustainability-reporting-navigator-lessons-from-the-first-100-csrd-reports","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/sustainability-reporting-navigator-lectii-din-primele-100-de-rapoarte-csrd\/","title":{"rendered":"Sustainability Reporting Navigator: lessons from the first 100 CSRD reports"},"content":{"rendered":"<p data-start=\"112\" data-end=\"639\">Sustainability Reporting Navigator (SRN) analizeaz\u0103 cum s-au schimbat rapoartele de sustenabilitate \u00eentre primul \u0219i al doilea an de aplicare CSRD, folosind primele 100 de rapoarte CSRD-compliant pentru 2025 din baza lor de date \u0219i compar\u00e2nd declara\u021biile de sustenabilitate pentru 2024 vs 2025. Concluzia general\u0103 este c\u0103 organiza\u021biile intr\u0103 \u00eentr-o faz\u0103 de consolidare, \u00een care evit\u0103 schimb\u0103ri radicale, dar \u00ee\u0219i optimizeaz\u0103 prezentarea \u0219i reduc repeti\u021biile.<\/p>\n<h2 data-start=\"112\" data-end=\"639\">Despre Sustainability Reporting Navigator<\/h2>\n<p data-start=\"112\" data-end=\"639\">Sustainability Reporting Navigator este o ini\u021biativ\u0103 care colecteaz\u0103 \u0219i analizeaz\u0103 rapoarte de sustenabilitate\/CSRD pentru a oferi companiilor \u0219i investitorilor o imagine comparabil\u0103 despre cum se aplic\u0103 \u00een practic\u0103 standardele ESRS. Obiectivul s\u0103u este s\u0103 fac\u0103 raportarea mai u\u0219or de \u00een\u021beles \u0219i de comparat, prin benchmark-uri \u0219i insight-uri bazate pe date din rapoarte reale. Platforma este un proiect de cercetare open-science g\u0103zduit \u0219i dezvoltat de universit\u0103\u021bi (Goethe University, University of Cologne \u0219i LMU Munich), \u00een cadrul Collaborative Research Center TRR 266 \u201eAccounting for Transparency\u201d.<\/p>\n<h2 data-section-id=\"hhv6gd\" data-start=\"641\" data-end=\"704\">Concluziile analizei<\/h2>\n<p data-start=\"706\" data-end=\"1075\">SRN identific\u0103 o reducere medie de aproximativ -8% a volumului, iar sc\u0103derile se concentreaz\u0103 \u00een special \u00een afara subiectelor de mediu \u0219i social, \u00een zona dezv\u0103luirilor generale. Diferen\u021bele dintre ani nu sunt semnificative statistic, iar reducerea e mai vizibil\u0103 la rapoartele medii \u0219i lungi (cele scurte se schimb\u0103 mai pu\u021bin). Un detaliu important este nu toate companiile reduc con\u021binutul. \u00cen distribu\u021bia observat\u0103, 65% dintre firme reduc volumul, dar 35% \u00eel cresc. Rapoartele devin mai streamline \u0219i mai pu\u021bin redundante. Analiza SRN arat\u0103 c\u0103, per ansamblu, caracteristicile limbajului r\u0103m\u00e2n stabile, \u00eens\u0103 companiile reduc repeti\u021biile \u0219i \u00ee\u0219i \u00eembun\u0103t\u0103\u021besc prezentarea.<\/p>\n<p data-start=\"1662\" data-end=\"2081\">\u00cen jur de o treime dintre companii mut\u0103 temele \u00een raport \u0219i \u00ee\u0219i restructureaz\u0103 con\u021binutul \u00een mod vizibil (SRN m\u0103soar\u0103 stabilitatea ordinii subiectelor \u0219i clasific\u0103 firmele \u00een stabile, moderat restructurate \u0219i puternic restructurate). Mesajul implicit: dup\u0103 primul an de ramp-up, multe companii \u00ee\u0219i ajusteaz\u0103 arhitectura raportului ca s\u0103 fie mai coerent \u0219i mai u\u0219or de parcurs.<\/p>\n<p data-start=\"2161\" data-end=\"2331\">SRN observ\u0103 c\u0103 men\u021biunile legate de restatements (corect\u0103ri\/actualiz\u0103ri ale datelor raportate) devin mai comune \u00een al doilea an. Subiectele cel mai des afectate sunt:<\/p>\n<ul data-start=\"2332\" data-end=\"2558\">\n<li data-section-id=\"1ll5lxk\" data-start=\"2332\" data-end=\"2434\">E1 Climate change (cre\u0219te de la 32 la 51 de firme care folosesc termeni de tip \u201erestatement\u201d),<\/li>\n<li data-section-id=\"17oikuk\" data-start=\"2435\" data-end=\"2477\">S1 Own workforce (de la 12 la 30),<\/li>\n<li data-section-id=\"wac9w3\" data-start=\"2478\" data-end=\"2558\">E5 Circular economy (de la 7 la 20).<\/li>\n<\/ul>\n<p data-start=\"2560\" data-end=\"2807\">Raportul noteaz\u0103 \u0219i motive recurente pentru restat\u0103ri, precum actualiz\u0103ri de metodologie pentru emisii, \u00eembun\u0103t\u0103\u021birea calit\u0103\u021bii datelor, corec\u021bii de metrici sau actualiz\u0103ri metodologice legate de Taxonomia UE.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sustainability Reporting Navigator (SRN) analizeaz\u0103 cum s-au schimbat rapoartele de sustenabilitate \u00eentre primul \u0219i al doilea an de aplicare CSRD, folosind primele 100 de rapoarte CSRD-compliant pentru 2025 din baza lor de date \u0219i compar\u00e2nd declara\u021biile de sustenabilitate pentru 2024 vs 2025. Concluzia general\u0103 este c\u0103 organiza\u021biile intr\u0103 \u00eentr-o faz\u0103 de consolidare, \u00een care evit\u0103 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9629,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":3,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-9691","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\/9691","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=9691"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9691\/revisions"}],"predecessor-version":[{"id":9694,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/9691\/revisions\/9694"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/9629"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=9691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=9691"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=9691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}