{"id":10846,"date":"2024-01-29T09:59:33","date_gmt":"2024-01-29T07:59:33","guid":{"rendered":"https:\/\/ceccarbotosani.ro\/ro\/?p=10846"},"modified":"2024-02-05T09:59:45","modified_gmt":"2024-02-05T07:59:45","slug":"noi-reglementari-referitoare-la-raportarea-privind-durabilitatea","status":"publish","type":"post","link":"https:\/\/ceccarbotosani.ro\/ro\/noi-reglementari-referitoare-la-raportarea-privind-durabilitatea\/","title":{"rendered":"Noi reglement\u0103ri referitoare la raportarea privind durabilitatea"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e704fd81489\" class=\"fw-col-sm-8 tf-sh-b0c4505d14c236a79137fa7fda13daac\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-005899f7dbc4334c04ee6a8cd0a3489c \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Prin\u00a0<strong><em>OMF nr. 85\/2024<\/em><\/strong>, publicat \u00een<\/span>\u00a0<a title=\"\" href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/278502\" target=\"_blank\" rel=\"noopener\">Monitorul Oficial nr. 75 din 26 ianuarie 2024<\/a>,<span class=\"stk-highlight\">\u00a0Ministerul Finan\u021belor (MF) a reglementat o serie de aspecte privind raportarea privind durabilitatea de c\u0103tre operatorii economici. \u00cen referatul de aprobare a actului normativ, MF reaminte\u0219te c\u0103 \u00een Jurnalul Oficial al Uniunii Europene seria L, nr. 322 din data de 16 decembrie 2022 a fost publicat\u0103 Directiva (UE) 2022\/2464 a Parlamentului European \u0219i a Consiliului din 14 decembrie 2022, a\u0219a-numita\u00a0<em>Directiv\u0103 CSRD \u2013 Corporate Sustainability Reporting Directive<\/em>, referitoare la raportarea privind durabilitatea de c\u0103tre \u00eentreprinderi. \u00cen materie de legisla\u021bie european\u0103 emis\u0103 corespunz\u0103tor obiectivului de responsabilitate social\u0103, Directiva (UE) 2022\/2464 a fost precedat\u0103 de Directiva 2014\/95\/UE a Parlamentului European \u0219i a Consiliului privind prezentarea de informa\u021bii nefinanciare \u0219i de informa\u021bii privind diversitatea de c\u0103tre anumite \u00eentreprinderi \u0219i grupuri mari, cunoscut\u0103 ca\u00a0<em>Directiva NFRD \u2013 Non-financial reporting Directive<\/em>. Directiva NFRD este transpus\u0103 \u00een legisla\u021bia na\u021bional\u0103, iar \u00een cadrul ei s-a introdus obliga\u021bia ca anumite entit\u0103\u021bi s\u0103 prezinte, al\u0103turi de datele financiare raportate prin situa\u021biile financiare anuale, \u0219i unele informa\u021bii nefinanciare. Prin emiterea Directivei CSRD s-a dorit \u00eembun\u0103t\u0103\u021birea raport\u0103rii de informa\u021bii sociale \u0219i de mediu de c\u0103tre entit\u0103\u021bi, \u00een sensul sporirii standardiz\u0103rii, a consecven\u021bei \u0219i comparabilit\u0103\u021bii informa\u021biilor nefinanciare prezentate \u00een \u00eentreaga Uniune.<\/span><\/p>\n<p><span class=\"stk-highlight\">Cite\u0219te mai mult \u00een<\/span>\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/noi-reglementari-referitoare-la-raportarea-privind-durabilitatea-s19890\/\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e704fd81bbc\" class=\"fw-col-sm-4 tf-sh-eabdb785333a41863d6a46fc0fb8e148\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-5-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2024\/02\/noi-reglementari-referitoare-la-raportarea-privind-durabilitatea-s19890.jpg\"  alt=\"noi-reglementari-referitoare-la-raportarea-privind-durabilitatea-s19890\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2024\/02\/noi-reglementari-referitoare-la-raportarea-privind-durabilitatea-s19890.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2024\/02\/noi-reglementari-referitoare-la-raportarea-privind-durabilitatea-s19890-300x182.jpg 300w, https:\/\/ceccarbotosani.ro\/ro\/wp-content\/uploads\/2024\/02\/noi-reglementari-referitoare-la-raportarea-privind-durabilitatea-s19890.jpg 660w\"   alt=\"noi-reglementari-referitoare-la-raportarea-privind-durabilitatea-s19890\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Prin\u00a0OMF nr. 85\/2024, publicat \u00een\u00a0Monitorul Oficial nr. 75 din 26 ianuarie 2024,\u00a0Ministerul Finan\u021belor (MF) a reglementat o serie de aspecte privind raportarea privind durabilitatea de c\u0103tre operatorii economici. \u00cen referatul de aprobare a actului normativ, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,1],"tags":[],"class_list":["post-10846","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar","category-uncategorized"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/10846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/comments?post=10846"}],"version-history":[{"count":2,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/10846\/revisions"}],"predecessor-version":[{"id":10849,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/posts\/10846\/revisions\/10849"}],"wp:attachment":[{"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/media?parent=10846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/categories?post=10846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarbotosani.ro\/ro\/wp-json\/wp\/v2\/tags?post=10846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}