The main changes in the companies annual reports caused by the implementation of the new corporate sustainability reporting directive

V današnjem času se vedno več podjetij zaveda, da za njihov uspeh ni pomemben samo dobiček ampak tudi njihovo nefinančno poslovanje. K temu prispeva zavedanje o pomenu družbeno odgovornega ravnanja podjetij in tudi trajnostno poročanje. V prvem delu diplomske naloge sem opisala kaj je trajnostni razvoj in trajnostno poslovanje, opisala in predstavila pa sem tudi družbene, okojske in upravljavske dejavnike trajnostnega poročanja. V nadaljevanju pa sem se posvetila podrobnemu opisu novega predloga Direktive CSRD, razlogom uveljavitve, vsebino poročanja, sankcijam predloga in primerjavami med zahtevami NFRD in CSRD. Sledila je predstavitev nefinančnega poslovanja in izjava o nefinančnem poročanju. Tudi v Sloveniji podjetja ugotavljajo vedno večji pomen nefinančnega poročanja, s katerim vlagateljem in deležnikom posredujejo pomembne informacije o svojem poslovanju. Zato sem si v empiričnem delu izbrala dve veliki Slovenski banki NLB d.d. in NKBM d.d. ter analizirala trajnostni poročili obeh bank. Ugotovila sem, da sta poročili obeh bank zelo podobni, obe banki poročila objavljata ločeno od letnega poročila. Prav tako pa obe banki v poročilu objavljata podatke, ki so pozitivni, negativnih informacij pa ne podajata. Ugotovila sem tudi, da čeprav bankam še ni potrebno poročati v skladu s predlogom nove Direktive CSRD, sta v svojih poročilih že vključili veliko podatkov in zahtev predloga.Ta Nowadays, more and more companies realize that not only profit is important for their success, but also their non-financial operations. Awareness of the importance of socially responsible business behavior and sustainable reporting contribute to this. In the first part of the diploma thesis, I described what sustainable development and sustainable business are, and I also described and presented the social, environmental and management factors of sustainable reporting. In the following, I devoted myself to a detailed description of the new proposal of the CSRD Directive, the reasons for its implementation, substantive reporting, sanctions of the proposal and comparisons with the requirements of the NFRD and CSRD. This was followed by a presentation of non-financial operations and a statement on non-financial reporting. Even in Slovenia, companies are always finding the greater importance of non-financial reporting, with which they can convey important information about their operations. That is why in the empirical work I chose two large Slovenian banks NLB d.d. in NKBM d.d. and analyzed the sustainability reports of both banks. I found that the reports of both banks are very similar, and both banks publish the reports separately from the annual report. Also, both banks publish positive data in the report, but do not provide negative information. I also found out that although the banks are not yet required to report in accordance with the proposal of the new CSRD Directive, they have already included a lot of information in their reports as required by the proposal