Malamulo a ESG akuchoka pa malangizo osankhidwa kupita ku malamulo mu 2026. Makampani aku Dutch akukumana ndi maudindo atsopano opereka malipoti , malamulo okhwima owululira, ndi miyezo yowonjezereka yokhazikika yomwe idzakhudza momwe amagwirira ntchito komanso kufotokozera momwe amakhudzira chilengedwe ndi chikhalidwe cha anthu.
Lamulo la Corporate Sustainability Reporting Directive (CSRD) likuyamba kugwira ntchito mu 2026, zomwe zimafuna kuti mabizinesi ambiri aku Dutch apereke zambiri za ESG pomwe kusintha kwaposachedwa kwa dongosolo la EU kwachepetsa kwambiri makampani omwe ayenera kupereka malipoti. Omnibus Proposal yakweza malire a malipoti ku makampani omwe ali ndi antchito oposa 1,000 komanso ndalama zopitilira €450 miliyoni.
Kusintha kumeneku kwapangitsa kuti makampani aku Netherlands achepetse ndi 86% zomwe zimafunika kuti apereke lipoti la ESG, makamaka zomwe zimakhudza magawo okhudzana ndi nyengo monga ulimi, kupanga, ndi mayendedwe. Kumvetsetsa zomwe kusinthaku kumatanthauza pa bizinesi yanu ndikofunikira kuti mukhale otsatira malamulo komanso opikisana.
Kaya kampani yanu ikutsata zofunikira zatsopano za CSRD kapena ili m'gulu la makampani apakatikati omwe salinso ndi udindo wopereka malipoti okakamiza, muyenera kudziwa momwe malamulowa amakhudzira ntchito zanu, njira zoperekera malipoti, ndi mapulani anzeru chaka chomwe chikubwerachi.
Kusintha Kofunika Kwambiri kwa Malamulo a ESG mu 2026
EU ikusintha zofunikira pakuwulula za ESG kudzera mu Omnibus Proposal , yomwe imasintha nthawi ndi zofunikira pakukhazikitsa CSRD. Makampani aku Dutch ayenera kumvetsetsa kusinthaku pamene akusintha kuchoka ku miyezo yakale ya NFRD kupita ku dongosolo lathunthu la CSRD.
Chidule cha Chiganizo cha EU Omnibus
Cholinga cha Omnibus chikupereka zosintha zofunika kwambiri ku Corporate Sustainability Reporting Directive. European Commission idapanga zosinthazi kuti zichepetse mavuto a malipoti pomwe ikusunga miyezo yapamwamba yokhazikika.
Pempholi likuwonjezera nthawi yomaliza yogwirira ntchito kwa makampani ena. Likuyambitsa malire a zofunikira pa malipoti a EU Taxonomy, zomwe zimathandiza mabungwe kuyang'ana kwambiri pa ntchito zawo zofunika kwambiri zachuma m'malo mopereka malipoti a ntchito zonse.
Zosintha zazikulu zikuphatikizapo ma tempuleti osavuta komanso zovuta zochepa zoyendetsera ntchito. European Union ikufuna kulinganiza bwino kuulula kwa ESG ndi zovuta zogwirira ntchito zomwe mabizinesi akukumana nazo.
Kwa makampani aku Dutch, izi zikutanthauza nthawi yosinthira malamulo. Mudzakhala ndi nthawi yochulukirapo yopangira machitidwe amkati, koma maudindo ofunikira ofotokozera malipoti akadalipo.
Kukula ndi Kugwiritsidwa Ntchito kwa Malamulo Atsopano a ESG
CSRD imagwira ntchito ku makampani osiyanasiyana kuposa malamulo am'mbuyomu. Makampani akuluakulu aku Dutch omwe akukwaniritsa zofunikira ziwiri mwa zitatu ayenera kutsatira: antchito oposa 250, €25 miliyoni mu katundu wonse, kapena €50 miliyoni mu ndalama zonse zomwe zagwiritsidwa ntchito.
Makampani ang'onoang'ono ndi apakatikati omwe ali pamndandandawu akukumana ndi zofunikira kuyambira mu 2026 kupita mtsogolo, ngakhale kuti akhoza kusankha kuchoka mpaka 2028. Makampani omwe si a EU omwe ali ndi ntchito zambiri ku European Union (opeza ndalama zoposa €150 miliyoni mu EU) ayeneranso kupereka malipoti kuyambira mu 2028.
Dziko la Netherlands lidzaona makampani ena pafupifupi 500 akuwonjezeredwa ku makampani ena kupitirira omwe kale anali ndi NFRD. Ogwirizana nanu pa unyolo wopereka katundu angakumanenso ndi zofunikira zatsopano zowululira, zomwe zimakhudza njira zosonkhanitsira deta.
Nthambi za mayiko ena ndi mabungwe omwe amagwira ntchito m'misika yaku Netherlands ayenera kuwona ngati akukwaniritsa zomwe zili muzofunikira. Malamulowa akufotokoza zotsatira zonse za unyolo wanu wamtengo wapatali, kuphatikizapo kutulutsa mpweya wa Scope 3.
Kusintha kuchokera ku NFRD kupita ku CSRD
CSRD yasintha malamulo a Non-Financial Reporting Directive ndi zofunikira zambiri. Ngakhale kuti NFRD idakhudza makampani pafupifupi 11,700 ku EU konse, CSRD idzakhudza mabungwe pafupifupi 50,000.
Ndondomeko yatsopanoyi ikufuna kuwunika kawiri momwe zinthu zilili . Muyenera kuwunika momwe nkhani zokhazikika zimakhudzira momwe ndalama zanu zimagwirira ntchito komanso momwe ntchito zanu zimakhudzira anthu ndi chilengedwe.
Makampani aku Dutch omwe kale ankapereka malipoti motsatira NFRD ayenera kugwiritsa ntchito European Sustainability Reporting Standards (ESRS). Miyezo iyi imafotokoza mfundo zofunika kuziwulula pankhani zokhudzana ndi chilengedwe, chikhalidwe cha anthu, komanso ulamuliro.
Chitsimikizo chakunja chimakhala chofunikira, kuyambira ndi chitsimikizo chochepa ndikupitilira kukhala chitsimikizo choyenera. Deta yanu yokhazikika idzayang'aniridwa mofanana ndi malipoti azachuma, zomwe zimafuna kuwongolera kwamphamvu kwamkati ndi njira zowunikira.
Kumvetsetsa Malangizo a Kupereka Malipoti Okhazikika kwa Makampani (CSRD)
Lamulo la Corporate Sustainability Reporting Directive limayambitsa malipoti okhazikika okhazikika ku EU konse, zomwe zimafuna makampani kuti awulule momwe chilengedwe, chikhalidwe cha anthu, ndi kayendetsedwe kake zimagwirira ntchito pogwiritsa ntchito Miyezo Yodziwika ya European Sustainability Reporting Standards. Lamuloli limakulitsa kwambiri omwe ayenera kupereka malipoti ndi zomwe muyenera kupereka.
Udindo Wokulirapo wa Malipoti ndi Mabungwe Okhudzidwa
CSRD ilowa m'malo mwa Non-Financial Reporting Directive ndipo imakulitsa kwambiri kuchuluka kwa makampani omwe amafunika kupereka malipoti. Ngati kampani yanu ikuyenerera kukhala "yaikulu" motsatira miyezo ya EU, mwina mungakhale pansi pa malirewo.
Kampani yanu iyenera kutsatira malamulo ngati ikwaniritsa ziwiri mwa mfundo zitatu izi:
- Kuchuluka kwa ndalama pachaka kopitilira €50 miliyoni
- Chiwerengero chonse cha ndalama zomwe zatsala ndi €25 miliyoni
- Antchito oposa 250 (avereji pachaka)
Kukula kumeneku kudzakhudza mabungwe pafupifupi 50,000 omwe kale analibe udindo wopereka malipoti okhazikika a EU. Mabizinesi ang'onoang'ono ndi apakatikati omwe ali pamndandanda adzakumananso ndi zofunikira pakupereka malipoti, ngakhale pali zinthu zina zomwe zingachitike.
Makampani omwe si a EU nawonso sali omasuka. Ngati kampani yanu ipanga ndalama zokwana €150 miliyoni mu EU, muyenera kutsatira njira yapadera yodziwitsira kuyambira chaka chachuma cha 2028.
Bungwe la European Commission linapereka malingaliro osintha mu February 2025 kuti zinthu zikhale zosavuta. Kusinthaku kungathandize kuti ndalama zomwe anthu amafunikira zisamayende bwino komanso kuti ndalama zomwe amafunikira ziwonjezeke koma kuonjezera chiwerengero cha antchito kufika pa antchito oposa 1,000.
Komabe, kusintha kumeneku kudakali pansi pa ndondomeko ya malamulo.
European Sustainability Reporting Standards (ESRS)
ESRS ndiye maziko aukadaulo otsatira malamulo a CSRD. Miyezo iyi imafotokoza bwino zomwe muyenera kuulula komanso momwe muyenera kufotokozera zomwe mukufuna.
Chimangochi chili ndi miyezo 12:
- ESRS 1-2Mfundo zazikulu zokhudza njira, kayendetsedwe ka zinthu, ndi kuwunika zinthu zofunika
- ESRS E1-E5Nkhani zokhudza chilengedwe kuphatikizapo kusintha kwa nyengo, kuipitsa chilengedwe, madzi, zamoyo zosiyanasiyana, ndi chuma chozungulira
- ESRS S1-S4Nkhani zokhudza anthu ogwira ntchito, ogwira ntchito mu unyolo wamtengo wapatali, madera omwe akhudzidwa, ndi ogula
- ESRS G1Mbali za kayendetsedwe ka bizinesi kuphatikizapo kayendetsedwe ka bizinesi
Muyezo uliwonse uli ndi zofunikira zenizeni zowululira ndi malangizo ogwiritsira ntchito. Mwachitsanzo, ESRS E4 yokhudza mitundu yosiyanasiyana ya zamoyo imafuna kuti muwulule dongosolo lanu loti musataye mitundu yonse ya zamoyo kuyambira 2030 ndikupeza phindu pambuyo pa 2050.
Muyenera kufalitsa lipoti lanu lokhazikika ngati gawo lofunikira la lipoti lanu la pachaka. Chidziwitsocho chiyenera kutsatira dongosolo lolembedwa, kukhala ndi zilembo zamagetsi (XBRL), ndikuphatikizanso chitsimikiziro chochokera kwa owunika ndalama akunja.
Lingaliro la Zinthu Zachiwiri
Kuchuluka kwa zinthu zofunika pa moyo kumatanthauza kusintha kwakukulu pa momwe mumachitira popereka malipoti okhudza kukhazikika kwa zinthu. Muyenera kuwunika kuchuluka kwa zinthu zofunika pa moyo kuchokera mbali ziwiri nthawi imodzi.
Kuchuluka kwa zinthu zomwe zingakhudze anthu kumafufuza momwe ntchito zanu zimakhudzira anthu ndi chilengedwe. Izi zikuphatikizapo zotsatira zoyipa monga kutulutsa mpweya woipa kapena zopereka zabwino monga kulenga ntchito.
Zinthu zachuma zimawunika momwe zinthu zokhazikika zimakhudzira magwiridwe antchito azachuma a kampani yanu, malo ake, komanso momwe ndalama zimayendera. Zoopsa za nyengo, kusintha kwa malamulo, ndi kusowa kwa zinthu zonse zimakhudzidwa ndi kuwunikaku.
Simungathe kunena za lingaliro limodzi lokha. CSRD imafuna kuti muwulule zotsatira, zoopsa, ndi mwayi pazinthu zonse zofunika za ESG.
Izi zikutanthauza kuzindikira komwe kampani yanu imakhudzira mavuto okhazikika komanso komwe mavuto omwewo angakupangitseni kukhala pachiwopsezo kapena mwayi wabizinesi. Kuwunika kwanu chuma kuyenera kukhudza unyolo wanu wonse wamtengo wapatali, osati ntchito zachindunji zokha.
Kufunika kumeneku kumabweretsa mavuto aakulu pakusonkhanitsa deta komanso kutenga nawo mbali kwa ogulitsa.
Nthawi Yokonzekera
Kukhazikitsa kwa CSRD kumatsatira njira yokhazikika, ndi magulu osiyanasiyana amakampani omwe amalowa nthawi zosiyanasiyana.
Wave 1 (chaka chachuma cha 2024): Makampani omwe kale anali ndi NFRD adayamba kupereka malipoti mu 2025. Awa ndi makampani akuluakulu omwe adalembedwa.
Wave 2 (chaka chachuma cha 2025): Makampani akuluakulu omwe akukwaniritsa zofunikira zomwe zafotokozedwa kale ayenera kuyamba kupereka malipoti mu 2026. Komabe, Nyumba Yamalamulo ya ku Ulaya idavomereza kuchedwa kwa zaka ziwiri mu Epulo 2025, zomwe zitha kusintha izi kukhala chaka chachuma cha 2027.
Wave 3 (chaka chachuma cha 2026): Mabizinesi ang'onoang'ono ndi apakatikati omwe alembedwa alowa mu ndondomeko yopereka malipoti, ndipo malipoti afalitsidwa mu 2027. Kuchedwa kovomerezeka kungasunthire izi ku chaka chachuma cha 2028.
Wave 4 (chaka chachuma cha 2028): Makampani omwe si a EU omwe akukwaniritsa malire a ndalama ayenera kutsatira. Nthawi iyi sinasinthe malinga ndi malingaliro omwe alipo pano.
Mayiko omwe ali mamembala ali ndi mpaka pa 31 Disembala 2025 kuti agwiritse ntchito zosintha zomwe zavomerezedwa mu malamulo a dziko . Muyenera kuyang'anira bwino zomwe zikuchitika pamalamulo awa chifukwa zimakhudza mwachindunji nthawi yanu yotsatira malamulo ndi zofunikira pakukonzekera.
Njira Zothandiza Zogwirira Makampani Aku Dutch Kuti Akwaniritse Kutsatira Malamulo
Makampani aku Dutch ayenera kuyang'ana kwambiri mbali zitatu zofunika kuti akwaniritse zofunikira pa malamulo a ESG: kuchita kusanthula bwino kusiyana kwa deta ndi zomwe okhudzidwa apereka, kukhazikitsa njira zolimba zosonkhanitsira deta, ndikulimbitsa njira zoyendetsera ntchito.
Kusanthula Koyamba kwa Kusiyana ndi Kugwirizana kwa Ogwira Ntchito
Muyenera kuyamba ndi kusanthula kwathunthu kwa mipata kuti mudziwe komwe machitidwe anu apano operekera malipoti sakugwirizana ndi zofunikira za CSRD. Kuwunikaku kuyenera kukhudza mitu yonse yokhazikika , kuphatikiza mitu yodziwika bwino monga kusintha kwa nyengo ndi madera atsopano monga zamoyo zosiyanasiyana komanso momwe anthu ammudzi amakhudzira.
Kusanthula kwa zinthu ziwiri ndiko maziko a ndondomekoyi. Muyenera kuwunika momwe nkhani zokhazikika zimakhudzira bizinesi yanu pazachuma komanso momwe ntchito zanu zimakhudzira anthu ndi chilengedwe.
Kafukufuku akusonyeza kuti 64% ya makampani aku Netherlands amaliza kale kusanthula kofunikira kumeneku. Kutenga nawo mbali kwa omwe akukhudzidwa kuyenera kuchitika msanga komanso nthawi yonseyi.
Muyenera kugwiritsa ntchito antchito, ogulitsa, makasitomala, ndi anthu ammudzi kuti mumvetse mitu yofunikira kwambiri yokhudzana ndi kukhazikika kwa zinthu. Izi zimapanga mwachindunji kuwunika kwanu kwa zinthu zofunika ndikusankha zomwe mudzanene.
Kusanthula kwanu kwa mipata kuyeneranso kuwona madipatimenti omwe akuyenera kugwirizana. Magulu azachuma nthawi zambiri amatsogolera malipoti akunja, koma mudzafunika malingaliro ochokera ku njira, kukhazikika, kutsatira malamulo, ndi ntchito zamabizinesi kuti mupange maululidwe olondola.
Kusonkhanitsa Deta ndi Kutsimikizira Ubwino wa Deta
Kupezeka kwa deta ndi ubwino wake kumabweretsa mavuto aakulu kwa makampani 50-60% aku Netherlands omwe akukonzekera kutsatira malamulo a CSRD. Muyenera kukhazikitsa machitidwe omwe amapitilira pulogalamu yanu ya ERP yomwe ilipo kuti mupeze deta yonse yokhazikika pantchito zanu.
Yambani pozindikira deta yochuluka yomwe mukufuna pa mutu uliwonse wofunikira. Izi zikuphatikizapo ziwerengero za mpweya woipa, kugwiritsa ntchito mphamvu, zinyalala, ubwino wa antchito, ndi zotsatira za unyolo woperekera zinthu.
Muyeneranso kudziwa kuti ndi chidziwitso chiti chomwe chikuthandizira kuulula kwanu za kukhazikika kwa zinthu. Njira yanu yosonkhanitsira deta iyenera kuwonetsa unyolo wanu wonse wamtengo wapatali.
Kusintha kwaposachedwa kwa malamulo kwabweretsa malire a unyolo wamtengo wapatali womwe umachepetsa zopempha kwa ogulitsa ang'onoang'ono, kuchepetsa katundu wopereka malipoti kwa mabizinesi ang'onoang'ono ndi apakatikati omwe ali mu netiweki yanu. Mukufunika njira zomveka bwino zotsimikizira deta ndi kutsimikizira khalidwe.
Perekani magulu enaake kapena anthu paokha udindo wosonkhanitsa, kutsimikizira, ndi kusunga deta yosiyana. Kuwunika nthawi zonse kumathandiza kupeza zolakwika zisanawonekere m'malipoti ofalitsidwa.
Ganizirani zokhazikitsa njira zatsopano zaukadaulo zomwe zapangidwira kasamalidwe ka deta ya ESG. Zida zimenezi zimatha kusonkhanitsa deta, kupititsa patsogolo kulondola, komanso kukonza njira zoperekera malipoti m'malo osiyanasiyana komanso m'mabizinesi.
Kulamulira Kwamkati ndi Kugwirizana kwa Utsogoleri
Bungwe lanu ndi oyang'anira akuluakulu ayenera kutenga udindo mwachindunji pakutsatira malamulo a ESG ndi kuulula za kukhazikika kwa kampani. Lamulo la Dutch Corporate Governance Code limafuna kale kuti oyang'anira aziganizira kwambiri za kupanga phindu lokhazikika kwa nthawi yayitali, zomwe zimapangitsa kuti kuyanjana kumeneku kukhale kofunika.
Muyenera kuphatikiza zowongolera zamkati kuti mudziwe zambiri zokhazikika zomwe zimagwiritsidwa ntchito polemba malipoti azachuma. Izi zikutanthauza kukhazikitsa machitidwe ovomerezeka, njira zowunikira, ndi njira zowunikira zomwe zimatsimikizira kulondola ndikuletsa zolakwika kapena mawu olakwika mu zomwe mwawulula.
Pangani mfundo zomveka bwino zomwe zimafotokoza maudindo ndi maudindo a ESG m'bungwe lanu lonse. Madipatimenti azachuma nthawi zambiri amatsogolera njira yoperekera malipoti, koma kupambana kumafuna mgwirizano ndi magulu osamalira zachilengedwe, akuluakulu otsatira malamulo , ndi oyang'anira ntchito.
Kapangidwe kanu ka kayendetsedwe ka boma kayenera kuphatikizapo ndemanga za kayendetsedwe ka ...
Lembani njira zonse, njira, ndi malingaliro omwe amagwiritsidwa ntchito polemba malipoti anu okhazikika. Kuwonekera bwino kumeneku kumathandiza owerengera ndalama kutsimikizira zomwe mwawulula ndikuwonetsa kudalirika kwa zowongolera zanu zamkati kwa osunga ndalama ndi ena omwe akukhudzidwa.
Zofunikira Zowululira ndi Kuwunika Zinthu Zofunika
Makampani aku Dutch omwe ali pansi pa CSRD ayenera kufufuza zambiri zokhudza kukhazikika kwa bizinesi yawo kutengera zomwe zili zofunika kwambiri kwa mabizinesi awo ndi omwe akukhudzidwa nawo. Kuwunika kawiri kwa zinthu kumatsimikiza kuti ndi mfundo ziti zomwe zimafunika kufotokozedwa, pomwe zofunikira zotsimikizira zimawonjezera kutsimikizika pa ndondomekoyi.
Mfundo Zofunikira ndi Zodzifunira za Deta
Zofunikira zanu zofotokozera za kukhazikika kwa kampani pansi pa CSRD zikuphatikizapo kuulula koyambira komwe kumagwira ntchito ku makampani onse komanso kuulula kwina kulikonse komwe kumatsimikiziridwa ndi kuwunika kwanu kwa zinthu. ESRS 2 imafotokoza kuulula konse komwe muyenera kufotokoza nthawi zonse, mosasamala kanthu za zotsatira za kuwunika kwanu.
Zinthu zofunika izi zimakhudza kapangidwe ka kayendetsedwe kanu, chitsanzo cha bizinesi, ndi njira zokhazikika. Kupatula zofunikira izi, mudzapereka lipoti la mitu yeniyeni yazachilengedwe, chikhalidwe cha anthu, ndi ulamuliro pokhapokha ngati zitsimikizira kuti ndi zofunika ku bungwe lanu.
Kuchuluka kwa kuulula kwanu kwa ESG kumadalira kwathunthu zotsatira zanu zowunikira momwe zinthu zilili. Ngati nkhani yokhudza kukhazikika kwa zinthu si nkhani yofunika kuchokera mbali zonse ziwiri, mutha kuyisiya mu lipoti lanu.
Kuchita Kuwunika Zinthu Kawiri
Kuwunika kawiri zinthu zofunika pa moyo kumafuna kuti muwunikire nkhani zokhazikika kuchokera mbali ziwiri zosiyana. Kuwona mkati kumayang'ana momwe mumakhudzira anthu ndi chilengedwe, monga kutulutsa mpweya woipa kapena machitidwe antchito.
Maganizo akunja amaganizira momwe nkhani zokhazikika zimapangira zoopsa ndi mwayi ku bizinesi yanu, monga kusintha kwa malamulo kapena kusintha kwa msika. Nkhani yokhazikika imayesedwa ngati yofunika ngati ndi yofunika kuchokera mbali zonse ziwiri.
Muyenera kugwiritsa ntchito akatswiri amkati ochokera m'magulu okhazikika, azachuma, zoopsa, ndi azamalamulo kuti muwunike bwino mutu uliwonse. Kutenga nawo mbali kwa omwe akukhudzidwa ndikofunikira, koma cholinga cha CSRD chimasintha.
M'malo mofunsa omwe akukhudzidwa ndi zomwe akuwona kuti ndizofunikira, muwafunse kuti adziwe zomwe zingakukhudzeni kwambiri komanso zoopsa zomwe zingakhudze kampani yanu. Kuwunika kwanu kuyenera kukhudza unyolo wanu wonse wamtengo wapatali, osati ntchito zachindunji zokha.
Izi zikutanthauza kuwunika ogulitsa, ogulitsa, ndi ogwiritsa ntchito. Muyenera kulemba chilichonse chomwe mukuganiza komanso chisankho, chifukwa chikalatachi chikuthandizira njira yanu yotsimikizira.
Chitsimikizo ndi Kutenga nawo mbali kwa Owerengera Maakaunti
Chitsimikizo chochepa ndi chofunikira pa chaka chanu choyamba cha lipoti la CSRD. Woyang'anira wanu adzatsimikizira kuti kuulula kwanu kokhazikika kukukwaniritsa miyezo ya malipoti komanso kuti kuwunika kwanu kwa zinthu kumatsatira njira yoyenera.
Woyang'anira amawunikanso njira yanu yopezera mitu yazinthu zofunika ndikufufuza ngati mwagwiritsa ntchito njira za ESRS nthawi zonse. Adzawunikanso njira zanu zosonkhanitsira deta komanso mtundu wa chidziwitso chomwe mwasonkhanitsa kuchokera mu unyolo wanu wamtengo wapatali.
Sungani zolemba mwatsatanetsatane za momwe mudadziwira omwe akukhudzidwa, momwe mudawunikira zotsatira zake, komanso momwe mudapezera ndalama zomwe zingakhudzire bizinesi yanu. Woyang'anira wanu ayenera kutsatira zomwe mwasankha kuti zigwirizane ndi umboni wotsimikizira komanso zomwe akatswiri apereka.
Kuyenda Mitu ndi Zoopsa Zofunikira za ESG
Makampani aku Dutch ayenera kuthana ndi madera atatu ofunikira kuti akwaniritse zofunikira za malamulo a 2026 : kutsatira utsi wokhudzana ndi nyengo m'malo onse ofunikira, kuteteza zamoyo zosiyanasiyana pamodzi ndi udindo pa unyolo wopereka zinthu, ndi mabungwe olamulira olimba kuti athetse zoopsa zomwe zikubwera za ESG.
Kusintha kwa Nyengo, Utsi wa Kaboni ndi Kukula 3
Muyenera kutsatira ndikupereka lipoti la mitundu yonse itatu ya mpweya woipa wa kaboni motsatira malamulo omwe akubwera. Gawo 1 limakhudza mpweya woipa wochokera ku ntchito zanu.
Gawo lachiwiri limaphatikizapo mpweya woipa wochokera ku mphamvu yogula. Gawo lachitatu limaphatikizapo mpweya wina uliwonse wosalunjika womwe uli mu unyolo wanu wamtengo wapatali, womwe nthawi zambiri umayimira gawo lalikulu la mpweya womwe mumayika.
Kutulutsa mpweya mu gawo lachitatu ndi vuto lalikulu kwa makampani ambiri. Izi zikuphatikizapo kutulutsa mpweya kuchokera kwa ogulitsa, mayendedwe a zinthu, kupita kuntchito kwa antchito, komanso chithandizo cha zinthu zomwe zatsala pang'ono kutha.
Muyenera kugwira ntchito ndi ogulitsa anu kuti musonkhanitse deta yolondola, yomwe imafuna machitidwe ndi njira zatsopano. Malipoti okhudza kusintha kwa nyengo amafuna zambiri kuposa deta yoyambira ya mpweya woipa.
Muyenera kuwunika zoopsa zachuma zokhudzana ndi nyengo zomwe zingakhudze bizinesi yanu. Izi zikuphatikizapo zoopsa zakuthupi monga kusefukira kwa madzi kapena nyengo yoipa komanso zoopsa zosinthira kuchokera ku kusintha kwa mfundo kapena kusintha kwa msika.
Malipoti anu ayenera kusonyeza momwe kusintha kwa nyengo kungakhudzire momwe ndalama zanu zimagwirira ntchito komanso momwe mukukonzera kuthana ndi ziwopsezo izi.
Zamoyo Zosiyanasiyana, Udindo wa Anthu ndi Unyolo Wopereka Zinthu
Zofunikira pa zamoyo zosiyanasiyana zimakukakamizani kuti muwunikenso momwe ntchito zanu ndi maunyolo anu operekera zinthu zimakhudzira zachilengedwe ndi malo okhala zachilengedwe. Muyenera kuzindikira zotsatirapo zilizonse zoyipa pa nyama zakuthengo, nkhalango, madzi, ndi kugwiritsa ntchito nthaka.
Izi sizimapitirira ntchito zanu mwachindunji mpaka ku unyolo wanu wonse wopereka zinthu. Maudindo audindo wa anthu amafuna kuti muziyang'anira zoopsa za ufulu wa anthu mu unyolo wanu wonse wopereka zinthu.
Mukufunika njira zodziwira mavuto omwe angakhalepo monga momwe zinthu zilili pa ntchito, ntchito ya ana, kapena malipiro osalungama pakati pa ogulitsa anu. Izi zikutanthauza kuti muyenera kufufuza mosamala ogulitsa ndikugwiritsa ntchito njira zowongolera mavuto akabuka.
Kuwonekera bwino kwa unyolo wanu wogulira zinthu kuyenera kukwera kwambiri. Simungangodalira maumboni a ogulitsa.
Mukufunika njira zotsimikizira ndi kuwunika nthawi zonse kuti muwonetsetse kuti zinthu zikutsatira malamulo. Ogulitsa ang'onoang'ono mu unyolo wanu wamtengo wapatali angavutike ndi zofunikirazi, kotero mungafunike kupereka chithandizo kapena kusintha njira zanu zopezera zinthu.
Zinthu Zokhudza Ulamuliro ndi Zoopsa za ESG
Kapangidwe kanu ka kayendetsedwe ka boma kayenera kusintha kuti kagwirizane ndi kuchuluka kwa oyang'anira a ESG. Mukufunika kuyankha momveka bwino pa nkhani zokhudzana ndi chilengedwe, chikhalidwe, ndi ulamuliro.
Makampani ambiri amakhazikitsa makomiti otsogolera a ESG omwe amaphatikizapo oimira zachuma, zamalamulo, kasamalidwe ka zoopsa, kutsatira malamulo, ndi ntchito. Njira zoyendetsera zoopsa ziyenera kuphatikiza zinthu za ESG pamodzi ndi zoopsa zakale zachuma ndi ntchito.
Simungathe kuona ESG ngati yosiyana ndi njira yanu yaikulu ya bizinesi. Kuwunika kwanu zoopsa kuyenera kuzindikira nkhani za ESG zomwe zili zofunika kwa bizinesi yanu ndi omwe akukhudzidwa kudzera mukuwunika kawiri zinthu zofunika.
Kuyang'anira deta kumakhala kofunikira kwambiri pa kayendetsedwe ka boma. Mukufunika njira zosonkhanitsira, kutsimikizira, ndikupereka lipoti la deta ya ESG molimbika mofanana ndi deta yazachuma.
Izi zikuphatikizapo zowongolera zamkati kuti zitsimikizire kulondola ndi chitsimikizo cha chipani chachitatu kuti zitsimikizire zomwe mwawulula. Kusayang'anira bwino deta kumabweretsa zoopsa zotsatizana ndi malamulo komanso zilango zomwe zingachitike.
Zochitika Zamalamulo Zapadera ku Netherlands
The Netherlands is developing national ESG laws alongside EU requirements, with enforcement powers split between the ACM and the Dutch Authority for the Financial Markets. Dutch courts are becoming more active in ESG-related litigation as stakeholders use duty of care provisions to hold companies accountable.
Malamulo a Dziko Lonse a ESG ndi Malingaliro Omwe Akubwera
Nyumba Yamalamulo ya ku Netherlands yavomereza malingaliro angapo okhudza gawo lomwe lidzakhazikitse maudindo anu a ESG mu 2026. Chofunika kwambiri ndi njira yatsopano yopezera zilolezo kwa mabungwe ogwirira ntchito kwakanthawi, yomwe imafuna kuti mabizinesi awa akwaniritse miyezo yocheperako ya anthu asanapereke antchito.
Cholingachi chikuyembekezeka kuperekedwa ku Senate ya ku Netherlands. Bungwe la Autoriteit Consument & Markt (ACM) lafalitsa malangizo okhudza zotsatsa zachilengedwe kuti likuthandizeni kutsatira zofunikira pakutsatsa zachilengedwe.
Malangizo awa akufotokoza momwe mungathandizire kutsimikizira mawu oti zinthu ziyende bwino kuti mupewe kusokeretsa ogula. Kampani yanu ingayang'anizane ndi anthu angapo ngati mulephera kutsatira malamulo a ESG.
Njirazi ndi izi:
- Ogawana nawo magawo ndi osunga ndalama
- Owerengera ndalama ndi owerengera ndalama
- ACM
- Ogwira ntchito ndi mabungwe a ogwira ntchito
- Mabungwe oteteza zachilengedwe
Chikhalidwe cha Dutch ESG chimalimbikitsa kutsatira malamulo mwachangu m'malo mosintha pang'onopang'ono. Muyenera kuwona zofunikira izi ngati udindo womangirira osati zolinga zomwe mukufuna.
Kukakamiza ndi Kuyang'anira: ACM ndi AFM
ACM ndi Dutch Authority for the Financial Markets ali ndi udindo woyang'anira kutsatira malamulo a ESG ku Netherlands. Dutch Authority for the Financial Markets imayang'anira malipoti okhudza kukhazikika kwa makampani ndi mabungwe azachuma omwe alembedwa, pomwe ACM imayang'ana kwambiri chitetezo cha ogula ndi mpikisano wa zomwe ESG ikunena.
Malangizo a ACM okhudza zotsatsa zachilengedwe amakupatsani miyezo yothandiza yogulitsira zachilengedwe. Muyenera kuonetsetsa kuti mawu anu odalirika ndi olondola, otsimikizika, komanso osasokeretsa.
Akuluakulu a boma angachitepo kanthu ngati zonena zanu zobiriwira sizikugwirizana ndi umboni wokwanira. Bungwe la Dutch Authority for the Financial Markets limafuna owerengera ndalama akunja kuti awunike malipoti anu okhazikika ngati ndinu kampani yayikulu kapena yolembetsedwa pansi pa CSRD.
Izi zikuwonjezera kutsimikizika kwa zomwe mwapeza mu ESG. Oyang'anira onse awiri akuwonjezera kuwunika kwawo kutsata malamulo a ESG pamene dongosolo la malamulo likukulirakulira.
Muyenera kuyembekezera ndemanga zambiri komanso miyezo yapamwamba yopezera zikalata.
Udindo wa Makhothi aku Dutch ndi Zochitika pa Milandu
Makhothi aku Netherlands akuyamba kugwira ntchito kwambiri pamilandu yokhudzana ndi ESG pamene anthu omwe akukhudzidwa akugwiritsa ntchito milandu kuti akwaniritse maudindo okhazikika. Mavuto amilandu amenewa nthawi zambiri amakhala okhudzana ndi malamulo okhudza chisamaliro omwe amafuna kuti muganizire za momwe zinthu zingakhudzire chilengedwe komanso chikhalidwe cha anthu pazisankho zanu zamabizinesi.
Kuchitika kwa milandu kukuwonetsa kufunitsitsa kwa antchito, mabungwe ogwira ntchito, ndi magulu oteteza zachilengedwe kuti makampani aziyankha mlandu kudzera m'makhothi. Mukukumana ndi vuto la milandu ngati ntchito zanu za ESG sizikugwirizana ndi zofunikira za malamulo kapena zomwe zanenedwa.
Makhothi aku Netherlands asonyeza kuti ali okonzeka kutanthauzira udindo wosamalira anthu pankhani zachilengedwe. Izi zikutanthauza kuti mungakhale ndi mlandu pa zotsatira zomwe sizingafanane ndi zomwe malamulo achikhalidwe amakampani akananena.
Muyenera kulemba bwino njira zanu zopangira zisankho za ESG kuti muteteze ku zomwe zingachitike. Sungani zolemba zomveka bwino za momwe mumawunikira zoopsa, kukhazikitsa zolinga, ndikukhazikitsa njira zopezera chitetezo.
Chiyembekezo cha Mtsogolo ndi Mwayi Wanzeru
Makampani aku Dutch omwe amapitilira zomwe zimafunika kuti azitsatira malamulo ochepa adzapeza mwayi wopikisana pamsika. Kuchita bwino kwa ESG tsopano kumakhudza mwachindunji zisankho za osunga ndalama komanso zomwe makasitomala amakonda.
Kupitilira Kutsatira Malamulo: ESG ngati Chosiyanitsa cha Strategic
Makampani omwe amaona ESG ngati chinthu choposa kupereka malipoti adzadziwika bwino m'magawo awo. Lipoti lanu la ESG likhoza kuwonetsa luso pakuchita zinthu mokhazikika komanso kusonyeza utsogoleri kwa omwe akukhudzidwa.
Mabanki ndi amalonda akugwiritsa ntchito kwambiri kuwonekera poyera kwa ESG ngati chinthu chopangira zisankho pogawa ndalama. Kusintha kwa zofunikira za CSRD kumapereka mwayi kwa makampani apakatikati.
Kutsatira modzipereka miyezo ya malipoti a ESG kumasonyeza kudzipereka pakukhazikitsa zinthu ngakhale pamene sikuli kofunikira mwalamulo. Njira imeneyi imalimbikitsa chidaliro kwa ogwirizana nawo omwe akukumana ndi mavuto awo osonkhanitsira deta ya ESG.
Makampani omwe amaphatikiza zolinga za ESG mu chitukuko cha zinthu ndi ntchito amapeza phindu pamsika. Njira zanu zopezera phindu zimakhala gawo la phindu lanu m'malo mwa ndalama zoyendetsera ntchito.
Kumanga Chidaliro cha Ogulitsa ndi Mbiri Ya Msika
Ogulitsa ndalama tsopano amayesa momwe ndalama zimagwirira ntchito limodzi ndi momwe zimagwirira ntchito mokhazikika popanga zisankho zogawa ndalama. Malipoti anu a ESG amapereka umboni wa luso lowongolera zoopsa komanso kuganiza kwa nthawi yayitali.
Makampani omwe ali ndi kuwonekera bwino kwa ESG amakopa ndalama zochepa zogulira zinthu komanso chiwongola dzanja chachikulu cha osunga ndalama. Mbiri ya msika imadalira kuwonetsa nthawi zonse zomwe makampani alonjeza kuti zidzachitika pa nthawi yake.
Kulankhulana momveka bwino za zolinga za ESG ndi kupita patsogolo kumalimbitsa kudalirika kwa makasitomala ndi ogwirizana nawo. Ntchito zothandiza anthu ammudzi zokhudzana ndi njira zamabizinesi zimalimbitsa ubale ndi omwe akukhudzidwa.
Kuchepetsa malipoti ofunikira kumapereka mpata woti zinthu zikhale zabwino kuposa kuchuluka. Yang'anani kwambiri malipoti anu a ESG pa nkhani zofunika kwambiri kwa bizinesi yanu ndi omwe akukhudzidwa m'malo mongosonkhanitsa deta yonse.
Kuphatikiza ESG mu Ndondomeko Yamakampani
Kuphatikizana bwino kumafuna kuyika mfundo za ESG mu zisankho zazikulu zamabizinesi. Njira yanu yamakampani iyenera kugwirizanitsa zolinga zachuma ndi zolinga zachitukuko chokhazikika.
Kugwirizana kumeneku kumatsimikizira kuti zinthu zikuthandizira phindu komanso magwiridwe antchito okhazikika. Kuyang'anira zolinga za ESG pamlingo wa bungwe kumasonyeza kudzipereka kwa omwe akukhudzidwa.
Kuwunikanso nthawi zonse njira zopezera nthawi yokhazikika pamodzi ndi ziwerengero zachuma kumathandiza kuti ESG ikhale yofunikira pa zotsatira za bizinesi. Magulu ogwira ntchito zosiyanasiyana amathandiza kupeza mwayi pomwe njira za ESG zimathandizira kuti ntchito ziyende bwino.
Yambani pozindikira komwe zinthu za ESG zimakhudza mwachindunji bizinesi yanu. Khazikitsani zolinga zoyezeka zomwe zimagwirizana ndi magwiridwe antchito azachuma komanso magwiridwe antchito abwino.
Tsatirani kupita patsogolo pogwiritsa ntchito machitidwe omwe amaphatikiza deta ya ESG ndi zida zomwe zilipo zanzeru zamabizinesi.
Mafunso Ofunsidwa Kawirikawiri
Makampani aku Dutch akukumana ndi mipata yatsopano yopereka malipoti yomwe imafuna antchito oposa 1,000 ndi €450 miliyoni, pomwe mabanki ndi mabungwe azachuma ayenera kusonkhanitsa deta ya ESG ngakhale kuti makampani ochepa amafunika kupereka malipoti. Dongosolo la malamulo tsopano likuphatikizapo zofunikira zowunikira bwino komanso zotsatira zake m'magawo osiyanasiyana zomwe zimasiyana kwambiri m'mafakitale osiyanasiyana.
Kodi zofunikira zaposachedwa za ESG zamakampani aku Dutch ndi ziti?
Kuyambira mu 2026, Corporate Sustainability Reporting Directive (CSRD) idzagwira ntchito ku makampani aku Dutch okha omwe ali ndi antchito oposa 1,000 komanso ndalama zomwe amalandira kuchokera ku makampani ena zimaposa €450 miliyoni. Izi zikuyimira kuchepa kwakukulu poyerekeza ndi zomwe zinalipo kale.
Ngati kampani yanu ikugwera m'malire awa, muyenera kupereka lipoti pogwiritsa ntchito European Sustainability Reporting Standards (ESRS). Miyezo yasinthidwa, ndipo mfundo zofunika za deta zachepetsedwa ndi zoposa 50%.
Cholinga chakhala pa deta yochuluka m'malo mofotokoza nkhani. Makampani ndi mabizinesi akuluakulu omwe ali m'gululi akukumana ndi maudindo opereka malipoti kuyambira 2028 kupita mtsogolo.
Muyenera kuonetsetsa kuti njira zanu zosonkhanitsira deta yokhazikika zikugwira ntchito nthawi yayitali isanafike nthawi yomalizayi. Ndondomeko yatsopanoyi ikuphatikizapo kuwunika kosavuta kwa zinthu ndipo imafuna chidule cha akuluakulu.
Malipoti anu ayenera kufotokoza zinthu zokhudzana ndi chilengedwe, chikhalidwe cha anthu, ndi ulamuliro zomwe zikugwirizana ndi ntchito zanu.
Kodi malamulo a Taxonomy a EU amakhudza bwanji machitidwe a makampani aku Dutch opereka malipoti?
Lamulo la EU Taxonomy limafuna kuti muwulule kuchuluka kwa ntchito zanu zachuma zomwe zikugwirizana ndi miyezo yosamalira chilengedwe. Muyenera kunena za kuchuluka kwa ndalama zomwe mwapeza, ndalama zomwe mwagwiritsa ntchito, ndi ndalama zomwe mwagwiritsa ntchito zomwe zikugwirizana ndi taxonomy.
Kampani yanu iyenera kuwona ngati ntchito zanu zikukwaniritsa zofunikira zaukadaulo zowunikira kuti zithandizire kwambiri zolinga zachilengedwe. Izi zikuphatikizapo kuchepetsa kusintha kwa nyengo, kusintha kusintha kwa nyengo, komanso kuteteza madzi ndi zinthu za m'nyanja.
Muyeneranso kusonyeza kuti zochita zanu sizikuwononga kwambiri zolinga zina zachilengedwe. Mfundo iyi yakuti “musawononge kwambiri” imagwira ntchito pa mayeso onse a taxonomy.
Mabungwe azachuma akukumana ndi zofunikira zina kuti awulule kuchuluka kwa ngongole zawo ndi ndalama zomwe amaikamo zomwe zimathandizira ntchito zogwirizana ndi taxonomy. Izi zimapangitsa kuti mabanki azivutika kwambiri pamene mabanki amapempha deta ya taxonomy kuchokera kwa makasitomala awo amakampani.
Kodi chilango cha kusatsatira miyezo ya ESG ku Netherlands ndi chiyani?
Bungwe la Dutch Authority for the Financial Markets (AFM) limayang'anira kutsatira malamulo a ESG. Kusatsatira malamulo kungayambitse chindapusa cha oyang'anira, milandu yokhudza kukakamiza malamulo, komanso kusintha malipoti ofalitsidwa.
Kampani yanu ingayang'aniridwe ndi anthu ambiri okhudzidwa kuphatikizapo eni masheya, owerengera ndalama, antchito, ndi mabungwe ogwira ntchito. Makhothi aku Dutch akhala akuimba mlandu makampani kwambiri pa milandu ya ESG, zomwe zimapangitsa kuti kutsatira malamulo kukhale lamulo lovomerezeka osati kuchita zinthu mwaufulu.
Zilango zimasiyana malinga ndi kuopsa ndi nthawi ya kusatsatira malamulo. Kuphwanya malamulo mobwerezabwereza kapena kupereka malipoti olakwika mwadala kumakhala ndi zilango zazikulu kuposa zolakwa zosayembekezereka.
Kupatula chilango chandalama, kusatsatira malamulo kumawononga mbiri yanu ndipo kungakhudze mwayi wanu wopeza ndalama. Ogulitsa ndalama ndi obwereketsa amafunikira kwambiri magwiridwe antchito olimba a ESG ngati chofunikira kuti apeze ndalama.
Ndi magawo ati pamsika waku Netherlands omwe akhudzidwa kwambiri ndi malamulo atsopano a ESG?
Magawo okhudzana ndi kusintha kwa nyengo akukumana ndi zotsatirapo zazikulu kuchokera ku malamulo a ESG. Magawo a ulimi, kupanga, ndi mayendedwe ndi makampani pafupifupi 190 okha omwe akupitilizabe kugwiritsidwa ntchito pansi pa malire atsopano a CSRD, kuchokera pa 1,350 omwe kale analipo.
Gawo lazachuma limakumana ndi mavuto apadera. Mabanki ayenera kusonkhanitsa deta ya ESG kuchokera kwa makasitomala awo kuti akwaniritse zofunikira zoyang'anira, ngakhale kuti makampani ambiri tsopano akuyenera kupereka lipoti la deta iyi.
Izi zimapangitsa kuti mabanki asamagwirizane pankhani ya malamulo. Makampani omwe amagwiritsa ntchito mphamvu zambiri amakumana ndi kufufuzidwa kwakukulu pankhani yokhudza malipoti okhudza mpweya woipa komanso zolinga zochepetsera mpweya.
Ngati kampani yanu ikugwira ntchito m'magawo awa, mukufunika njira zolimba zowunikira mpweya woipa womwe umatuluka, momwe mphamvu zimagwiritsidwira ntchito, komanso mapulani osinthira. Makampani omwe ali m'gulu lililonse ayenera kukonzekera zofunikira pa malipoti.
Maudindowa sapitirira zinthu zachilengedwe koma akuphatikizaponso miyezo ya chikhalidwe cha anthu monga kusiyanasiyana kwa ogwira ntchito, machitidwe a ogwira ntchito, komanso momwe anthu ammudzi amakhudzira.
Kodi mabizinesi aku Dutch ayenera kugwirizanitsa bwanji njira zawo ndi Sustainable Finance Disclosure Regulation (SFDR)?
Anthu omwe akutenga nawo mbali pa msika wazachuma ayenera kuulula momwe amagwirizanirana ndi zoopsa zokhazikika pakupanga zisankho zogulira ndalama.
Ngati kampani yanu ikupereka zinthu kapena ntchito zachuma, muyenera kuzigawa m'magulu malinga ndi magulu a SFDR.
Zogulitsa za Article 8 zimalimbikitsa makhalidwe a chilengedwe kapena chikhalidwe cha anthu, pomwe zogulitsa za Article 9 zimakhala ndi ndalama zokhazikika.
Muyenera kufotokoza momveka bwino gulu lomwe likugwirizana ndi zomwe mumapereka.
Ndondomeko yanu iyenera kuphatikizapo kuulula mwatsatanetsatane za zotsatira zoyipa zazikulu pa zinthu zokhazikika.
Izi zimafuna kusonkhanitsa deta pa zizindikiro zosiyanasiyana zokhudzana ndi zotsatira za chilengedwe ndi chikhalidwe cha anthu.
Makampani omwe si a zachuma amakumana ndi mavuto osalunjika kudzera mu ubale wawo ndi mabungwe azachuma.
Mabanki ndi osunga ndalama adzapempha deta ya ESG kuchokera kwa inu kuti akwaniritse maudindo awo a SFDR, ngakhale mutakhala kuti simukutsatira malamulo mwachindunji.
Kodi makampani aku Dutch ayenera kuchita chiyani kuti awonetse kusamala pa unyolo wawo wopereka zinthu motsatira malamulo a ESG?
Muyenera kuzindikira ndikuwunika zotsatira zoyipa mu unyolo wanu wogulira zinthu zokhudzana ndi ufulu wa anthu ndi kuwonongeka kwa chilengedwe. Izi zimafuna kuwunikira ogulitsa anu ndikuwunika zoopsa pamlingo uliwonse.
"Choletsa cha unyolo wamtengo wapatali" chatsopanochi chikuchepetsa kuchuluka kwa momwe makampani opereka malipoti angapemphere deta ya ESG kuchokera kwa anthu ena ang'onoang'ono. Ogulitsa ang'onoang'ono awa tsopano ali ndi ufulu wovomerezeka wokana zopempha deta nthawi zina.
Njira yanu yowunikira bwino iyenera kuphatikizapo njira zopewera ndi kuchepetsa zoopsa zomwe zapezeka. Mukufunika mfundo ndi njira zolembedwa zomwe zikusonyeza momwe mungathanirane ndi kuphwanya malamulo komwe kungachitike mu unyolo wanu wopereka zinthu.
Muyenera kukhazikitsa njira zopezera madandaulo zomwe zingathandize okhudzidwa kuti afotokoze nkhawa zawo. Kuyang'anira nthawi zonse ndi kupereka malipoti okhudza khama loyenera ndi zinthu zofunika kwambiri kuti munthu atsatire malamulo.
Ngati kampani yanu ikuchokera kumadera kapena madera omwe ali pachiwopsezo chachikulu, njira zowunikira bwino ndizofunikira. Izi zikuphatikizapo kuwunika komwe kumachitika pamalopo, ziphaso za chipani chachitatu, ndi njira zowunikira zomwe zikuchitika nthawi zonse.
