{"id":44293,"date":"2025-04-22T11:21:28","date_gmt":"2025-04-22T08:21:28","guid":{"rendered":"https:\/\/www.cobalt.legal\/?p=44293"},"modified":"2025-10-13T13:17:31","modified_gmt":"2025-10-13T10:17:31","slug":"nn-omnibus-eelnou-lukkaks-edasi-ja-lihtsustaks-kestlikkusaruandlust-ning-suurettevotete-hoolsuskohustuse-noudeid","status":"publish","type":"post","link":"https:\/\/www.cobalt.legal\/et\/news-cases\/nn-omnibus-eelnou-lukkaks-edasi-ja-lihtsustaks-kestlikkusaruandlust-ning-suurettevotete-hoolsuskohustuse-noudeid\/","title":{"rendered":"Nn Omnibus-eeln\u00f5u l\u00fckkaks edasi ja lihtsustaks kestlikkusaruandlust ning suurettev\u00f5tete hoolsuskohustuse n\u00f5udeid"},"content":{"rendered":"

Euroopa Komisjon esitles 2025. aasta veebruaris nn Omnibus-paketti<\/a>, mille eesm\u00e4rk on v\u00e4hendada kestlikkuse valdkonnas ettev\u00f5tetele seatud halduskoormust. Paketiga vastatakse kriitikale, mida on esitanud ettev\u00f5tjad nii Eestis kui kogu ELis seoses kestlikkusaruandluse ja kestlikkusalase hoolsuskohustuse (CSDDD) n\u00f5uetega, eelk\u00f5ige nende keerukuse, kulukuse ja rakendamist\u00e4htaegadega.<\/p>\n

V\u00e4him vaidlusi on tekitanud kohustuste edasil\u00fckkamine. Euroopa Parlament h\u00e4\u00e4letas 3. aprillil 2025 nn “stop-the-clock” ettepaneku poolt, mis l\u00fckkab kestlikkusaruandluse t\u00e4itmise kohustuse edasi kahe aasta v\u00f5rra (liikmesriikide esindajad olid ettepaneku juba varem heaks kiitnud). See t\u00e4hendab, et v\u00e4iksemad ja keskmise suurusega ettev\u00f5tted, aga ka need suurettev\u00f5tted, mis ei ole \u201eavaliku huvi \u00fcksused\u201c, peavad esimesed kestlikkusaruanded esitama alles 2028. aastal. Ka hoolsuskohustuse direktiivi (CSDDD) rakendumine l\u00fckkub aasta v\u00f5rra edasi \u2013 uueks t\u00e4htajaks on 2028. aasta juuli. \u00dclej\u00e4\u00e4nud, allj\u00e4rgnevalt kirjeldatud Komisjoni ettepanekud, p\u00f5hjustavad rohkem vaidlusi ning nende osas EL-tasandil \u00fcksmeel veel puudub.<\/p>\n

Komisjon on mh teinud ettepaneku v\u00e4hendada ettev\u00f5tete hulka, kes peaksid kohustuslikus korras kestlikkusaruandeid koostama ja avalikustama. Edaspidi kohalduks see vaid \u00e4ri\u00fchingutele ja kontsernidele, kellel on v\u00e4hemalt 1000 t\u00f6\u00f6tajat (seni v\u00f5is see kohalduda ka ettev\u00f5tjatele, kellel oli 250 t\u00f6\u00f6tajat v\u00f5i isegi v\u00e4hem, eeldusel, et k\u00e4ibe- ja varade maht \u00fcletas piirm\u00e4\u00e4rasid). Samuti kavandab Euroopa Komisjon juba kehtivate kestlikkusaruandluse standardite (ESRS) ulatuslikku lihtsustamist, eesm\u00e4rgiga v\u00e4hendada aruandluse mahtu kuni 70% ning keskenduda enam numbrilistele m\u00f5\u00f5dikutele.<\/p>\n

V\u00e4hendada soovitakse ka v\u00e4ikeettev\u00f5tjate koormust: suurettev\u00f5tted tohiksid muudatuste kohaselt oma v\u00e4\u00e4rtusahela v\u00e4iksematelt partneritelt koguda kestlikkusaruandluse tarbeks vaid piiratud ulatuses teavet. Samuti soovitakse oluliselt v\u00e4hendada suurettev\u00f5tjate kohustusi, mis tulenevad hoolsuskohustuse direktiivist (CSDDD), keskendudes riskide hindamisel otsestele \u00e4ripartneritele ning n\u00e4hes partnerite tegevuse hindamise ette kord viie aasta jooksul, mitte iga-aastaselt.<\/p>\n

Lihtsustused on ette n\u00e4htud ka s\u00fcsiniku piirimeetme (CBAM) rakendamisel: v\u00e4ikestele tarnijatele on plaanis kehtestada erandid, ning suurematel ettev\u00f5tetel v\u00f5imaldataks vajadusel aruandluse t\u00e4itmine delegeerida kolmandatele osapooltele. Kuigi kohustatud ettev\u00f5tete arv v\u00e4heneks m\u00e4rkimisv\u00e4\u00e4rselt, oleks turu konsolideerumisest tulenevalt suurem osa impordist Euroopa Komisjoni andmetel j\u00e4tkuvalt h\u00f5lmatud.<\/p>\n","protected":false},"excerpt":{"rendered":"

Euroopa Komisjon esitles 2025. aasta veebruaris nn Omnibus-paketti, mille eesm\u00e4rk on v\u00e4hendada kestlikkuse valdkonnas ettev\u00f5tetele seatud halduskoormust. Paketiga vastatakse kriitikale, mida on esitanud ettev\u00f5tjad nii Eestis kui kogu ELis seoses kestlikkusaruandluse ja kestlikkusalase hoolsuskohustuse (CSDDD) n\u00f5uetega, eelk\u00f5ige nende keerukuse, kulukuse..<\/p>\n","protected":false},"author":14,"featured_media":44294,"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-44293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-et","country-estonia-et"],"acf":[],"yoast_head":"\nNn Omnibus-eeln\u00f5u l\u00fckkaks edasi ja lihtsustaks kestlikkusaruandlust ning suurettev\u00f5tete hoolsuskohustuse n\u00f5udeid | COBALT<\/title>\n<meta name=\"description\" content=\"Nn Omnibus-eeln\u00f5u l\u00fckkaks edasi ja lihtsustaks kestlikkusaruandlust ning suurettev\u00f5tete hoolsuskohustuse n\u00f5udeid. 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