{"id":36006,"date":"2024-04-17T15:54:56","date_gmt":"2024-04-17T12:54:56","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=36006"},"modified":"2024-04-18T16:03:21","modified_gmt":"2024-04-18T13:03:21","slug":"uued-juhendid-efrag-ilt","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/uued-juhendid-efrag-ilt\/","title":{"rendered":"Uued juhendid EFRAG-ilt"},"content":{"rendered":"<p>EL kestlikkusaruandluse standardite koostamise eest vastutav organisatsioon EFRAG avalikustas eelmise aasta l\u00f5pus <a href=\"https:\/\/efrag.org\/lab8?AspxAutoDetectCookieSupport=1\" target=\"_blank\" rel=\"noopener\">kolme olulise juhendi projektid<\/a>, mis v\u00f5iksid aidata aruandluseks kohustatud ettev\u00f5tetel raamatupidamisdirektiivi ja ESRS standardi n\u00f5udeid v\u00f5imalikult h\u00e4sti t\u00e4ita. Juhendite sisuks on:<\/p>\n<ul>\n<li>Nn <a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FDraft%2520EFRAG%2520IG%25201%2520MAIG%2520231222.pdf\" target=\"_blank\" rel=\"noopener\">kahese olulisuse p\u00f5him\u00f5tte rakendamine<\/a>. EL n\u00f5uete kohaselt peaks ettev\u00f5tjad kestlikkuse-alases aruandluses keskenduma vaid <u>olulistele<\/u> m\u00f5judele, riskidele ja v\u00f5imalustele, mis on seotud kas ettev\u00f5tte oluliste m\u00f5judega ESG-valdkonnale v\u00f5i vastupidi, olulistele finantsm\u00f5judele, mis seotud ettev\u00f5tte m\u00f5judega neis valdkondades. Selleks, et selgitada v\u00e4lja olulised m\u00f5jud, mille osas aruandlust teostada, tuleb viia l\u00e4bi vastav hindamine, mis on esimese juhendi (projekti) sisuks.<\/li>\n<li><a href=\"https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FDraft%2520EFRAG%2520IG%25202%2520VCIG%2520231222.pdf\" target=\"_blank\" rel=\"noopener\">V\u00e4\u00e4rtusahela kajastamine kestlikkusaruandluses<\/a>. Vastavalt kehtestatud n\u00f5uetele, peaks aruandluskohustusega suurettev\u00f5tted teatud ulatuses kajastama aruannetes ka m\u00f5jusid, mis avalduvad v\u00f5i tulenevad v\u00e4ljaspool ettev\u00f5tet, tema nn v\u00e4\u00e4rtusahelas (mis h\u00f5lmab mh tarnijaid, kliente).<\/li>\n<li><a href=\"https:\/\/efrag.sharefile.com\/share\/view\/s1a12c193b86d406e90b1bcd7b6bb8f6f\/fo37c90b-9d9b-4432-a76b-27760cfcc01b\" target=\"_blank\" rel=\"noopener\">ESRS standardi rakendamisel kogutavate andmepunktide kogunimekiri<\/a>. Kolmas avalikustatud juhend kujutab endast sisuliselt suurt Exceli-formaadis tabelit, mis loetleb andmepunkte, mille raporteerimine vastavalt olulisuse anal\u00fc\u00fcsile erinevate standardi osade all kohustuslik v\u00f5ib olla.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>EL kestlikkusaruandluse standardite koostamise eest vastutav organisatsioon EFRAG avalikustas eelmise aasta l\u00f5pus kolme olulise juhendi projektid, mis v\u00f5iksid aidata aruandluseks kohustatud ettev\u00f5tetel raamatupidamisdirektiivi ja ESRS standardi n\u00f5udeid v\u00f5imalikult h\u00e4sti t\u00e4ita. Juhendite sisuks on: Nn kahese olulisuse p\u00f5him\u00f5tte rakendamine. EL n\u00f5uete..<\/p>\n","protected":false},"author":14,"featured_media":36007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"country":[84],"class_list":["post-36006","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uued juhendid EFRAG-ilt | COBALT<\/title>\n<meta name=\"description\" content=\"Uued juhendid EFRAG-ilt. News. Naujienos. Jaunumi. 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