Improving the quality of non-financial reporting with directive 2022/2464/eu

V diplomskem delu sem preučila pomen trajnostnega razvoja podjetij in pomen nefinančnega poročanja. V današnjih časih glavni cilj podjetja ni zgolj ustvarjanje dobička, ampak tudi njegov trajnostni razvoj. V svojem delu sem analizirala vidike trajnostnega poslovanja, njegov razvoj v slovenskih podjetjih in smernice, ki opredeljujejo nefinančno poslovanje. Osredotočila sem se tudi na letno poročilo, podatke, ki jih mora podjetje predložiti ter sestavo in objavo poročila. Predstavila sem tudi direktivo 2014/95/EU in novosti, ki jih je vpeljala na področju nefinančnega poročanja. Evropska komisija je direktivo uvedla s prepričanjem, da morajo podjetja povečati preglednost okoljskih in socialnih informacij. V letu 2021 je Evropska komisija sprejela novo direktivo, direktivo 2022/2464/EU, ta direktiva bo od malih , srednjih ter velikih podjetij zahtevala redno objavljanje podatkov o njihovem trajnostnem poslovanju. V delu sem podrobno predstavila obe direktivi in preučila izboljšave, ki jih je implementirala nova direktiva.In my thesis, I studied the importance of sustainable development of companies and the importance of non-financial reporting. In today\u27s times, the main goal of a company is not only making a profit, but also its sustainable development. In my work, I analyzed aspects of sustainable business, its development in Slovenian companies and the guidelines that define non-financial business. I also focused on the annual report, the information that the company must submit and the composition and publication of the report. I also presented Directive 2014/95/EU and the innovations it introduced in the field of non-financial reporting. The European Commission introduced the directive with the belief that companies should increase the transparency of environmental and social information. In 2021, the European Commission adopted a new directive, Directive 2022/2464/EU, which will require small, medium and large companies to regularly publish data on their sustainable operations. In the work, I presented both directives in detail and examined the improvements implemented by the new directive