Zigawo za ESG m'mapangano: momwe mungawalembere motsatira lamulo la Dutch

Chigawo cha ESG ndi nthawi ya mgwirizano yomwe imamangirira mnzanu ku miyezo ya chilengedwe, chikhalidwe cha anthu ndi ulamuliro ndipo imakupatsirani njira yothetsera mavuto ngati miyezoyo siikwaniritsidwa. Lamulo la ku Dutch lilibe lamulo losiyana la zigawo za ESG, kotero mphamvu yake imachokera ku lamulo wamba la mgwirizano mu Buku 6 la Dutch Civil Code ( Burgerlijk Wetboek , BW); chosiyana chachikulu ndi chiganizo chomwe chimangonena zomwe mukufuna, monga lonjezo "lolimbikitsa kukhazikika", lomwe silikupatsani chilichonse choti mugwiritse ntchito.

Gawo lomwe limafotokoza udindo wofotokozedwa, umboni wofunikira komanso zotsatirapo za kuswa lamuloli ndi lofanana ndi nthawi yoperekera chigamulo. Kuyambira Omnibus I (Directive (EU) 2026/470), makampani ochepa kwambiri ayenera kupereka lipoti kapena kuchita kafukufuku wofunikira, koma malamulo okhudza zonena zosokeretsa zachilengedwe akugwirabe ntchito ku bizinesi iliyonse.

Pansipa tikufotokoza zomwe zimapangitsa kuti ESG kapena gawo lokhazikika likhale lomangika motsatira lamulo la ku Dutch, maudindo ati owongolera omwe limathandizira, momwe mungapangire udindo, umboni ndi njira zothetsera mavuto, komanso komwe zigawozi zimalakwika. Kuti mudziwe zambiri, onani buku lathu la malamulo abizinesi aku Dutch ndi zolemba zathu zokhudza kutsatira malamulo a mgwirizano aku Dutch.

N’chifukwa chiyani zigawo za ESG tsopano zili ndi mphamvu zalamulo?

Chifukwa chakuti malamulo atatu amakumana mu mgwirizano wanu: malipoti okhudza kukhazikika kwa zinthu, kufufuza bwino za chilengedwe ndi malamulo okhudza zopempha zachilengedwe. Kudziwa kuti ndi iti mwa izi yomwe ikukugwirani ntchito kumakuuzani momwe zigawo zanu ziyenera kufikira, ndipo kumakulepheretsani kukakamiza ogulitsa ntchito zomwe simuli nazo nokha.

Kodi n’chiyani chinasintha pa lipoti la kukhazikika kwa zinthu pambuyo pa Omnibus I?

Makampani ochepa kwambiri tsopano ayenera kupereka lipoti. Lamulo la Corporate Sustainability Reporting Directive (CSRD), monga momwe linasinthidwira ndi Lamulo (EU) 2026/470 (lovomerezedwa ndi Bungwe mu February 2026), tsopano likugwira ntchito kokha ku mabizinesi omwe ali ndi antchito oposa 1,000 pa avareji komanso ndalama zokwana EUR 450 miliyoni, ndi malamulo osiyana a magulu omwe si a EU. Mayiko omwe ali mamembala ayenera kusintha kusintha kwa CSRD pofika pa 19 March 2027.

Makampani omwe ali mu gawoli amafunikirabe deta kuchokera ku unyolo wawo wamtengo wapatali, ndipo makampani omwe ali kunja kwa gawoli amafunsidwa deta imeneyo ndi makasitomala omwe ali mu gawoli. Omnibus I imachepetsa momwe kampani yopereka malipoti ingachepetsere zopempha kwa makampani ang'onoang'ono: osati kupitirira apo, muyezo wopereka malipoti wodzifunira umaphimba. Zimenezi zimapangitsa kuti kufanana kwa magawo anu kukhala mfundo yalamulo. Onani mwachidule malamulo a ESG ndi zomwe makampani aku Dutch ayenera kukonzekera.

Kodi pali chilichonse chotsala pa kufufuza bwino pambuyo pa Omnibus I?

Lamulo la Corporate Sustainability Due Diligence Directive (CSDDD) likugwirabe ntchito pang'ono kwambiri: limagwira ntchito kumakampani akuluakulu okha, ndipo malamulo ogwirizana a European citizenship regulations achotsedwa. Mayiko omwe ali mamembala ayenera kupereka chindapusa cha 3% cha ndalama zonse zomwe zagulitsidwa padziko lonse lapansi, pofika pa 26 Julayi 2028 ndikugwiritsa ntchito zomwe zalembedwa kuyambira pa 26 Julayi 2029.

Chifukwa chake udindo ndi nkhani ya lamulo la dziko; ku Netherlands, malamulo wamba okhudza kuphwanya malamulo ndi mgwirizano. Nkhani yathu yokhudza Corporate Sustainability Due Diligence Directive ikufotokoza za udindowu. Child Labour Due Diligence Act ( Wet zorgplicht kinderarbeid ) idavomerezedwa mu 2019 koma sinayambe yagwiritsidwa ntchito ndi lamulo lachifumu, kotero gawo siliyenera kutchulidwa ngati gwero la udindo. Ngati mukufuna kudzipereka kwa ogulitsa, pangani udindowo mu mgwirizano.

N’chifukwa chiyani malamulo okhudza kusamba kobiriwira ndi ofunika pa mapangano anu?

Chifukwa amagwira ntchito mosasamala kanthu za kukula kwake, ndipo mapangano anu ayenera kupereka umboni kumbuyo kwa zomwe mukunena. Malinga ndi malamulo okhudza machitidwe osalungama amalonda omwe ali mu Nkhani 6:193a ndi kutsatira BW, mfundo yoti zinthu ziyende bwino yomwe simungathe kuitsimikizira ndi njira yosokeretsa.

Bungwe la Netherlands Authority for Consumers and Markets ( Autoriteit Consument & Markt , ACM) lafalitsa malangizo okhudza zopempha zokhazikika ndipo lachitapo kanthu motsutsana ndi makampani omwe mauthenga awo adapitilira umboni wawo. Malamulo a EU tsopano akuletsa zopempha zachilengedwe ndi zopempha kutengera kuchotsera. Ngati malonda anu akunena kuti mzere wa malonda suli wokhudzana ndi nyengo, mapangano anu ogulitsa ayenera kupereka umboni; onani nkhani yathu yokhudza kutsuka zobiriwira ndi zoopsa zotsatizana ndi ESG.

Kodi n’chiyani chimapangitsa kuti gawo la ESG ligwiritsidwe ntchito motsatira lamulo la ku Netherlands?

Zinthu zitatu: mtundu woyenera wa udindo, muyezo wotsimikizika ndi mawu omwe adzawerengedwa momwe mukufunira. Lamulo la mgwirizano wa ku Dutch limayamba ndi ufulu wa mgwirizano, kotero udindo wa ESG ndi wovomerezeka monga mawu ena aliwonse.

Kodi ndi udindo wa zotsatira kapena khama labwino kwambiri?

Izi zimasankha amene ayenera kutsimikizira chiyani. Malamulo aku Dutch amasiyanitsa udindo wopeza zotsatira zotsimikizika ( resultaatsverbintenis ) ndi udindo wochita khama lotsimikizika ( inspanningsverbintenis ).

Ngati wogulitsa wanu alonjeza kuchepetsa mphamvu ya kaboni ya katundu wake ndi chiwerengero chotchulidwa ndi tsiku lotchulidwa ndipo alephera, zimenezo ndi kuswa lamulo, ndipo wogulitsayo ayenera kusonyeza chifukwa chake sayenera kulandira zotsatira zake (Nkhani 6:74 BW). Ngati akulonjeza "kuyesetsa koyenera", muyenera kutsimikizira kuti khama lake silinali loyenera, zomwe n'zovuta kwambiri.

Kutsatira lamulo, kusowa kwa ana ndi ntchito yokakamiza, chilolezo chovomerezeka ndi kupereka chidziwitso chogwirizana ndi zomwe zachitika; lembani izi monga choncho. Kuchotsa mpweya woipa kwa nthawi yayitali komwe kumadalira anthu ena nthawi zambiri kumakhala udindo wochita khama. Kenako tchulani khama: dongosolo, bajeti, munthu wodziwika bwino, kalembedwe ka malipoti ndi kutsimikizira kwakunja.

Kodi udindowo ndi wotsimikizika?

Ziyenera kukhala choncho, apo ayi khoti lilibe cholamula (Nkhani 6:227 BW). Gawo lomwe limafuna kuti chipani "chichite zinthu mokhazikika" silipatsa khoti chilichonse chotsimikizika choti chikakamize.

Kutsimikiza kumachokera ku muyezo wofotokozedwa bwino, muyeso wofotokozedwa bwino komanso nthawi yofotokozedwa bwino. Kutchula muyezo wakunja kumathetsa zambiri mwa izi, ngati mutatchula mtunduwo ndi kunena zomwe zimachitika ukasinthidwa. Malamulo anu oyendetsera ntchito amangogwira ntchito ngati alumikizidwa, odziwika ndi mtunduwo ndipo akuphatikizidwa momveka bwino; khodi patsamba lawebusayiti yomwe mungasinthe nokha ndi maziko ofooka.

Kodi khoti la ku Netherlands lidzawerenga bwanji gawoli?

Osati ndi mawu ake okha. Motsatira muyezo wa Haviltex (Supreme Court, 13 March 1981, ECLI:NL:HR:1981:AG4158), makhothi aku Dutch amafunsa zomwe maguluwo angaganize kuchokera kwa wina ndi mnzake ndikuyembekezera, poganizira zokambirana, mtundu wa maguluwo ndi momwe zinthu zilili pamalonda.

Mu mgwirizano womwe wachitika pakati pa magulu a akatswiri, mawuwo ali ndi mphamvu zambiri. Zigawo za ESG nthawi zambiri zimakhala m'mawu wamba omwe amaperekedwa kwa wogulitsa wochepa, ndipo pali maudindo osamveka bwino omwe amawerengedwa motsutsana ndi wolemba. Malinga ndi Nkhani 6:248 BW, kumveka bwino komanso chilungamo zimatha kuwonjezera mgwirizano ndikuchotsa nthawi. Mwachidule, malamulo okhudza ziganizo zovuta kwambiri komanso udindo wopereka mawuwo (Nkhani 6:233 ndi 6:234 BW) amagwira ntchito. Malangizo athu olembera mapangano aku Dutch ndi mawu ndi zikhalidwe zonse amakhudza njira zomwe zikuchitika.

Kodi mumamanga bwanji gawo logwira ntchito la ESG?

Monga mndandanda waufupi wa zinthu zisanu ndi chimodzi, chilichonse chikugwira ntchito imodzi. Kusiya ulalo ndiko komwe kumasintha gawolo kukhala lokongoletsa.

• Muyezo. Malamulo otchulidwa, muyezo wakunja wotchulidwa wokhala ndi mtundu wake, ndi malamulo oyendetsera zinthu omwe ali ngati chowonjezera.
• Kuyimira ndi ntchito. Udindo wosainira, udindo wopitiliza kuusunga, ndi udindo wokuuzani mwachangu ngati suli woona.
• Kutsika kwa madzi. Udindo wokhazikitsa malamulo omwewo kwa ogwira ntchito ndi ogulitsa, ndikukhazikitsa malamulowo.
• Udindo wa chidziwitso. Ndi deta iti, mu mtundu wanji, nthawi yanji komanso chitsimikizo chotani, yomwe ingagwiritsidwe ntchito bwino mu lipoti lanu.
• Ufulu wotsimikizira. Ufulu wowerengera ndalama: ndani, kangati, pa chidziwitso chiti, pa mtengo wa ndani, ndi zomwe zimachitika ngati mnzake akana.
• Zotsatira zake. Chithandizo chomaliza: chidziwitso, nthawi yochira, dongosolo lokonza, kusintha kwa mitengo kapena chilango, kuyimitsidwa, ndipo pomaliza, kuthetsa.

Kuchuluka kwa ndalama kumadutsa m'maulumikizano onse asanu ndi limodzi. Kuwunika kopanda malire kwa wogulitsa wang'ono kudzakumana ndi kukana ndipo, ngati kukakamizidwa, kudzayesedwa motsutsana ndi Article 6:248 BW. Yesani maudindo anu molingana ndi chiopsezo, mtengo ndi kukula kwa mnzake. Chidule chathu cha mitundu ya mapangano amalonda chikuwonetsa komwe malamulowa ali, ndipo ntchito yathu yolangiza pa mgwirizano imakhudzana ndi zokambirana.

N’chifukwa chiyani ufulu wokhudza chidziwitso uyenera kusamalidwa mwapadera?

Chifukwa gawo la chidziwitso limapanga phindu lalikulu komanso mikangano yambiri. Choyamba, nenani zomwe deta idzagwiritsidwe ntchito, kuphatikizapo kuulula malipoti anu komanso kwa owerengera ndalama anu. Chachiwiri, kambiranani zachinsinsi ndipo, pa kafukufuku wa supply-chain wokhudza momwe ntchito ikuyendera, maziko alamulo pansi pa GDPR (Article 6 GDPR). Chachitatu, ikani mulingo wotsimikizira: kudzidziwitsa nokha, satifiketi yoyang'anira ndi kutsimikizira kwa chipani chachitatu zimasiyana kwambiri pa kudalirika ndi mtengo.

Kodi muyenera kufunikira chiyani pa E, S ndi G?

Yambani ndi maudindo omwe lamulo limapereka kale, chifukwa amenewo ndi olondola komanso osavuta kuwayang'ana. Onjezani zolinga ndi ntchito zofotokozera pomwe mungathe kuziyesa.

Ndi maudindo ati okhudza chilengedwe omwe amagwira ntchito bwino?

Chofunika kwambiri ndikutsatira malamulo okhudza chilengedwe omwe amagwira ntchito kwa ogwirizana nawo, omwe adaphatikizidwa mu Environment and Planning Act ( Omgevingswet ) kuyambira 1 Januwale 2024. Phatikizani ndi udindo wokhala ndi zilolezo zofunikira ndikukudziwitsani za milandu iliyonse yokhudza kukakamiza kapena kuchotsedwa; zomwe zimakupatsani mwayi wotuluka bwino ngati wogulitsa ataya chilolezo chake.

Kupatula kutsatira malamulo, mutha kuwona zofunikira pakugwiritsa ntchito: njira yoyezera yomwe yafotokozedwa komanso kuchuluka kwa deta yotulutsa mpweya, kuchuluka kwa malipoti, kuwulula za kuchepetsa osati kuchepetsa kwenikweni, komanso ngati kuli koyenera, kubweza kapena kubwezeretsanso ntchito motsatira malamulo okhudza udindo wa opanga. Onani nkhani yathu yokhudza zopinga zamalamulo azachuma komanso machitidwe athu amalamulo azachilengedwe.

Ndi maudindo ati a anthu omwe muyenera kuphatikiza?

Tsatirani malamulo a ku Netherlands omwe akutsatira kale. Motsatira malamulo a unyolo wa Article 7:616a BW, mkulu wa kampani akhoza kukhala ndi udindo pa malipiro a antchito omwe ali pansi pa unyolo, kotero kufunikira kutsata malamulo a malipiro ndi ufulu wodziwa zambiri kuti muwone ngati akukutetezani inu komanso antchito. Thanzi ndi chitetezo zimatsatira lamulo la Working Conditions Act ( Arbeidsomstandighedenwet ).

Kwa ogwira ntchito m'mabungwe, lamulo loletsa kuvomereza ogwira ntchito ( Wtta ) likuyamba kugwira ntchito pa 1 Januwale 2027, ndipo likuyamba kugwira ntchito kuyambira pa 1 Januwale 2028; kuyambira pamenepo, wobwereka amene amagwiritsa ntchito bungwe lopanda kuvomereza akhoza kulipidwa chindapusa. Mapangano omwe apitirira tsiku limenelo ayenera kukakamiza bungweli kuti livomerezedwe.

Mapepala oletsa kugwiritsa ntchito ana, kukakamizidwa kugwira ntchito ndi tsankho monga udindo wokwanira wa zotsatira zake, ndi udindo wodziwitsa nthawi yomweyo komanso ufulu wochotsa ntchito. Kwa ogwira ntchito omwe atumizidwa ku Netherlands, onetsetsani kuti kutsatira malamulo a WagwEU ndi ziganizo za ntchito ndi chitsimikizo cha mgwirizano. Masamba athu okhudza malamulo a ntchito ku Netherlands ndi zikhalidwe za ntchito amafotokoza ntchito zomwe zimayambira.

Ndi maudindo ati a boma omwe ali ndi maziko alamulo?

Ulamuliro uli ndi njira zomveka bwino zopezera ziphuphu. Kupereka ziphuphu kwa akuluakulu aboma ndi mlandu wokhudza milandu motsatira Dutch Criminal Code ( Wetboek van Strafrecht , Sr), komanso ziphuphu zamakampani achinsinsi motsatira Article 328ter Sr. Anti-Money Laundering and Anti-Terrorist Financing Act (Wwft) imagwira ntchito ku gulu la mabungwe odziwika bwino, ndipo motsatira Whistleblowers Protection Act ( Wet bescherming klokkenluiders ) olemba ntchito omwe ali ndi antchito 50 kapena kuposerapo ayenera kugwiritsa ntchito njira yopezera malipoti amkati.

Zilango ndi zowongolera kutumiza kunja ziyenera kukhala ndi gawo lawo, chifukwa kuphwanya malamulo kumakhala ndi zotsatirapo zomwe palibe chiwongola dzanja chomwe chingakonze. Khodi ya Dutch Corporate Governance Code imamanga makampani omwe alembedwa pamaziko otsatira kapena kufotokozera; kutchula izi mu mgwirizano ndi gulu lolembedwa kuli ndi tanthauzo. Onani malangizo athu ku Dutch Corporate Governance Code , dongosolo la corporate governance ndi mitundu ya kutsatira malamulo.

Kodi chimachitika n’chiyani chipani chikaphwanya lamulo la ESG?

Zimenezo zimadalira njira yothetsera vuto yomwe mwakhazikitsa. Malamulo aku Dutch amapereka zida zinayi: kuwonongeka kwa ndalama, chilango cha pangano, kuyimitsidwa ntchito ndi kuthetsa ntchito, ndipo panganolo liyenera kunena kuti ndi liti lomwe likugwira ntchito pa kulephera kulikonse.

Zowonongeka kapena chilango cha mgwirizano?

Pansi pa Nkhani 6:74 BW mutha kupempha kuti muwononge ndalama chifukwa cha kutayika komwe kwachitika chifukwa cholephera kugwira ntchito, koma kutayika kwa ESG n'kovuta kuwerengera: kodi mtengo wa euro wa deta yotulutsa mpweya mochedwa ndi wotani? Chiganizo cha chilango pansi pa Nkhani 6:91 BW chimakonza zotsatira zake pasadakhale ndikuchotsa kufunikira kotsimikizira kutayika.

Chilangocho chimalowa m'malo mwa ndalama zomwe zawonongeka pokhapokha ngati panganolo lanena zosiyana (Nkhani 6:92 BW), ndipo khothi likhoza kuchepetsa ndalamazo motsatira Nkhani 6:94 BW pomwe kugwiritsa ntchito kwathunthu sikungakhale kovomerezeka. Chilango chomwe chili ndi chitetezo chogwirizana ndi kuopsa kwa kuphwanya malamulo kumateteza gawolo.

Kodi mungaimitse kapena kuimitsa liti?

Ngati mnzawo walephera kuchita bwino, Article 6:262 BW imakulolani kuyimitsa zomwe mukuyenera kuchita, mwachitsanzo kulipira kapena kuvomereza maoda atsopano. Ndi mwachangu kuposa milandu; panganoli liyenera kunena zomwe muyenera kuchita ngati zobwezerana.

Pansi pa Nkhani 6:265 BW mutha kuthetsa pangano chifukwa cha kulephera kuchita bwino, pokhapokha ngati kulepherako kuli kochepa kwambiri moti sikungavomerezedwe. Ufuluwu nthawi zambiri umabwera pokhapokha ngati mnzawoyo walephera kuchita bwino pambuyo polemba chidziwitso chopereka nthawi yoyenera yokonza (Nkhani 6:82 BW). Ichi ndichifukwa chake njira yochiritsira iyenera kutsatiridwa mu gawoli. Lembani zolakwa zazikulu, monga kukakamizidwa kugwira ntchito kapena kuweruzidwa ngati mlandu, ngati zifukwa zochotsera ntchito nthawi yomweyo pomwe ntchitoyo singakonzedwenso.

N’chifukwa chiyani mungapange njira yokwerera, osati njira yotulukira yokha?

Chifukwa kuthetsa wogulitsa amene ali ndi vuto la ntchito ya ana kumachotsa mgwirizano wanu koma osati dziko lonse lapansi, ndipo olamulira amayembekezera kuti achitepo kanthu asanatuluke. Kukwezedwa kotetezeka kumayambira pa chidziwitso, kudzera mu dongosolo lokonza lomwe lakonzedwa kale ndi chitsimikizo, mpaka kusintha kwa mitengo kapena chilango, kuyimitsidwa kwa maoda atsopano, kenako ndikutha. Sungani zolemba za gawo lililonse.

Onjezani chindapusa cha chindapusa, zopempha za chipani chachitatu ndi ndalama zokonzera zomwe zachitika chifukwa cha kulephera kwa ESG kwa mnzake, ndi gawo lopulumuka lomwe limasunga chidziwitso, kuyang'anira ndi kusunga chinsinsi pambuyo poti chatha. Mndandanda wathu woteteza mgwirizano ndi chidule cha malamulo a mgwirizano ndi maumboni othandiza.

Kodi mungakhalebe ndi mlandu kunja kwa pangano?

Inde. Gawo la ESG limagawa chiopsezo pakati pa magulu awiriwa, koma siliteteza aliyense wa iwo ku udindo kwa anthu ena motsatira gawo la milandu yonse ya Article 6:162 BW ndipo makhothi aku Dutch omwe sanalembedwe ntchito yosamalira anthu amagwiritsa ntchito zotsatira za chilengedwe ndi ufulu wa anthu chifukwa cha machitidwe a makampani.

Chitsanzo chodziwika bwino ndi mlandu wa nyengo wotsutsana ndi Shell. Khoti Loona za Apilo ku The Hague linachotsa lamulo lochepetsa la 2021 pa 12 Novembala 2024 (ECLI:NL:GHDHA:2024:2099), koma linavomereza kuti kampani ili ndi udindo wosamalira pankhani ya kusintha koopsa kwa nyengo. Milandu yokhudza kuchotsedwa kwa mlandu ikuyembekezeredwa ku Khoti Lalikulu, lomwe linachita msonkhano wake pa 22 Meyi 2026. Nkhani zathu zokhudza momwe makhothi aku Dutch akupangira udindo wa makampani komanso milandu ya nyengo ku Dutch zikutsatira zomwe zachitika.

Ndondomeko ya mgwirizano wa ku Netherlands (Article 3:305a BW) imapatsa magulu okonda zinthu njira yopita kukhothi yomwe siidalira mgwirizano uliwonse, kotero chiopsezo cha ESG sichingapatsidwe mgwirizano wonse. Otsogolera amathanso kuimbidwa mlandu payekha ngati khalidwe lawo limakhala loipa kwambiri. Onani nkhani yathu yokhudza nthawi yomwe otsogolera amakhala ndi mlandu payekha komanso malangizo athu a malamulo amakampani.

Kodi kusankha malamulo akunja kumathandiza pa mapangano odutsa malire?

Kumbali ya malamulo achinsinsi okha. Zilolezo zachilengedwe ku Netherlands, malamulo azaumoyo ndi chitetezo, malamulo a malipiro ndi zoletsa zaupandu zimagwiritsidwa ntchito pazochitika zomwe zikuchitika ku Netherlands, chilichonse chomwe panganolo likunena; kusankha lamulo motsatira lamulo la Rome I kumakhudza kutanthauzira, njira zothetsera mavuto ndi nthawi zochepetsera.

Mu unyolo wogulira zinthu wodutsa malire, gwirizanitsani nkhani ya ESG ndi muyezo womwe umagwira ntchito pamene ntchitoyo ikuchitika, ndipo tchulani kuti muyezo wokhwimawo uyenera kukwaniritsidwa. Mu mapangano a boma, zikhalidwe za mapangano zimawonjezera gawo lina; kalozera wathu wogula zinthu za boma umakhudza mfundo zokhazikika mu mapangano.

Kodi zigawo za ESG zimalakwika pati?

Mapangidwe asanu amabwereranso, ndipo chilichonse chili ndi njira yake yolunjika.

• Chigamulochi chimaika udindo womwe mulibe. Kampani yomwe ili kunja kwa CSRD imafuna deta ya lipoti chifukwa template yake imatero. Yambani ndi zomwe muli nazo pansi pa Directive 2026/470 ndikugwira ntchito kunja.
• Muyezo ndi cholinga chosuntha. Chiganizochi chikutanthauza khodi ya tsamba lawebusayiti yomwe mungasinthe nthawi iliyonse mukafuna. Ikani mtunduwo ndipo perekani njira yosinthira ndi chidziwitso ndi ufulu wokana.
• Palibe muyeso. Kuchepetsa popanda chaka choyambira, kuchuluka kwa ndalama zomwe zagwiritsidwa ntchito, kapena njira yowerengera kumasintha mkangano uliwonse kukhala masamu. Konzani njira yomwe ili mu mgwirizano.
• Mankhwala ndi onse kapena palibe. Ngati kuthetsa ntchito ndiye zotsatira zake zokha, palibe chomwe chimachitika, chifukwa palibe amene amathetsa wogulitsa wotsutsa chifukwa cha lipoti lochedwa. Yambani ndi kupeza njira zothetsera mavuto.
• Chilango cha anthu onse chimapitirira kuposa mgwirizano. Kutsatsa kumalonjeza zomwe kugula sikunafunikire, zomwe ndi kuwonetsedwa kodziwika bwino pansi pa Article 6:193c BW. Gwirizanitsani ziwirizi.

Kodi mumasintha bwanji mapangano omwe alipo kale?

Gwiritsani ntchito gawo lowunikiranso kapena kusintha kwa lamulo; Omnibus I ndiye kusintha komweko. Popanda gawo lotere, tsiku lokonzanso ndi nthawi yoti muchitepo kanthu. Musawonjezere maudindo a ESG mwa chidziwitso cha unilateral pansi pa gawo la mawu wamba: motsutsana ndi wogulitsa wocheperako, zomwe zimayimba mlandu pansi pa Article 6:233 BW.

Kodi muyenera kulumikiza ndalama ndi magwiridwe antchito?

Inde, komwe mungathe: zigawo zogwira mtima kwambiri za ESG zimakhudza invoice. Mitengo yolumikizidwa ndi kukhazikika, yokhala ndi kuchotsera kapena bonasi kutengera magwiridwe antchito otsimikizika, imasintha zolimbikitsira zodalirika kuposa chilango chomwe palibe amene akufuna kuchigwiritsa ntchito; mfundo yomweyo imayendetsa ngongole zolumikizidwa ndi kukhazikika. Zonsezi zimafunikira njira yoyezera yovomerezeka ndi chotsimikizira chokhazikika musanayambe kuyeza koyamba.

Chitsanzo chofotokozera: wogulitsa wa ku Netherlands amagula ma phukusi kuchokera kwa wogulitsa wapakatikati. Panganoli limakhazikitsa kuchuluka kwa zinthu zomwe zabwezerezedwanso pa mzere uliwonse wa malonda, zomwe zimayesedwa chaka chilichonse ndi wotsimikizira wakunja wodziwika pogwiritsa ntchito njira yokhazikika. Ngati cholinga chakwaniritsidwa, mtengo wa chaka chamawa umaphatikizapo bonasi yaying'ono; ngati sichinachitike, wogulitsayo ayenera kupereka dongosolo lokonzanso mkati mwa masiku 30, ndipo kuchepetsa mtengo kumakhudza kokha ngati dongosolo silinaperekedwe.

Kodi muyenera kuwona chiyani ngati kasitomala akuyika mawu a ESG?

Yambani ndi ntchito zanu ndipo onetsetsani kuti udindo uliwonse ukhoza kuyezedwa ndi kutsatiridwa.

• kaya muli mu gawo la CSRD kapena CSDDD yosinthidwa, komanso deta ya ogulitsa omwe mukufunadi;
• kaya udindo uliwonse walembedwa chifukwa chake kapena ngati khama linalake, ndi muyezo ndi mtundu wotchulidwa;
• ngati gawo la chidziwitso limalola kugwiritsa ntchito deta mu malipoti anu komanso limakhudza GDPR ndi chinsinsi;
• kaya zopempha zanu zosamalira anthu onse zikuthandizidwa ndi umboni woti mapangano anu amalola kuti mufunse;
• kaya makwerero ochiritsira (chidziwitso, kuchiritsa, chilango, kuyimitsidwa, kuchotsedwa ntchito) amagwira ntchito ndi wogulitsa amene simungathe kumusintha mosavuta.

Kodi muyenera kuyang'ana chiyani pamene wogulitsa akupempha kuti avomereze mawu a ESG?

Landirani zokhazo zomwe mungathe kupereka ndi kutsimikizira. Chongani:

• ngati deta yopemphedwayo ikupitirira muyezo wodzifunira wa malipoti womwe Omnibus I imakhazikitsa ngati malire a makampani ang'onoang'ono;
• ngati malamulo a khalidwe ali ndi mtundu wake, komanso ngati kusinthako kukufunika chilolezo chanu;
• ndani amalipira ma audit, kangati angachitike komanso pa chidziwitso chiti;
• ngati zilango zili zofanana komanso zocheperako, potengera mphamvu ya khothi yozichepetsa motsatira Nkhani 6:94 BW;
• ngati udindo wopereka katundu kwa ogulitsa anu ndi woyenera pa unyolo wanu wopereka katundu;
• ngati malamulowo adaperekedwa kwa inu musanasainire (Nkhani 6:234 BW) ngati akutsatira mfundo zonse.

Kodi tingakuchitireni chiyani ndi ziganizo za ESG?

Timalemba ndikukambirana za malamulo a ESG kwa makasitomala ndi ogulitsa m'mapangano amalonda aku Dutch; onaninso tsamba lathu la loya wamakampani.

• Tikulemba mndandanda wa ntchito zomwe zikuyenera kuperekedwa kwa inu pambuyo pa Omnibus I.
• Timalemba mndandanda wa ESG wa maulalo asanu ndi limodzi wa ma tempuleti anu a mgwirizano ndi malamulo a khalidwe la ogulitsa.
• Timawunikanso mawu a ESG omwe kasitomala amakupemphani kuti muvomereze ndipo timapereka njira zina zofananira.
• Timafufuza ngati zopempha zanu zosamalira anthu onse zikuthandizidwa ndi mapangano anu.
• Timatumiza chidziwitso cha kusachita bwino ndipo timachita kukweza pamene mnzathu wina waswa malamulo ake a ESG.

Chidule

• Gawo la ESG limagwira ntchito motsatira lamulo la mgwirizano wa ku Netherlands (Buku 6 BW) ngati likunena za udindo wodziwika bwino, njira yotsimikizira kutsata malamulo ndi zotsatirapo za kuswa lamulo.
• Pambuyo pa Omnibus I (Directive (EU) 2026/470), malipoti a CSRD amagwira ntchito kwa antchito opitilira 1,000 okha ndi ndalama zokwana EUR 450 miliyoni, ndipo CSDDD imagwira ntchito kuyambira pa 26 Julayi 2029 popanda malamulo okhudza milandu ya anthu ku Europe.
• Kutsatira malamulo olembedwa, zoletsa ntchito ndi maudindo a chidziwitso monga maudindo a zotsatira; tchulani khama lomwe mumavomerezana nalo.
• Pangani makwerero okonzedwa bwino: chidziwitso cha kusagwira ntchito, nthawi yochira, dongosolo lokonza, chilango, kuyimitsidwa ntchito (Nkhani 6:262 BW) ndi kutha ntchito (Nkhani 6:265 BW).
• Onetsetsani kuti mapangano anu akupereka umboni wotsimikizira zomwe mukufuna kuti anthu azitsatira.

MAFUNSO OFUNSIDWA KAWIRIKAWIRI