Kuburitswa kwemashoko eESG muNetherlands ikozvino kwava padanho rakamanikana kupfuura raifungidzirwa neCSRD yekutanga. Pasi peOmnibus I Directive (EU) 2026/470, yakaburitswa muOfficial Journal musi wa26 Kukadzi 2026, Corporate Sustainability Reporting Directive inoshanda chete kumakambani anopfuura vashandi chiuru paavhareji uye mamiriyoni mazana mana nemakumi mashanu emaeuro muhuwandu hwemari. Nyika dziri Nhengo dzinofanirwa kuchinja shanduko dzemishumo musi wa19 Kurume 2027, uye makambani ari kunze kwemiganhu mitsva anosunungurwa pamutero wemishumo kwemakore emari anotanga musi wa1 Ndira 2027 kana kuti mushure mawo.
Ikoko kuchinja kwechokwadi kwegwara, uye zvasiya mabhodhi mazhinji asina chokwadi chekuti chii chichiri kushanda kwavari. Mhinduro pfupi ndeyekuti chisungo chekushuma chaderera zvakanyanya, kuti chisungo chekuferefeta chaderera zvakanyanya, uye kuti mutemo mukuru weESG usina chekuita nechero unoramba uchishanda kumakambani ehukuru hwese. Chinyorwa chino chinotsanangura pamire chimwe nechimwe cheizvi uye kuti kambani yekuDutch inofanira kunge ichiita sei nezvazvo. Kuti uwane mufananidzo wakakura wezvinofanirwa kutevedzera bhizinesi, ona ongororo yedu yemhando dzekutevedzera mutemo.
Zvakachinjwa neOmnibus I Directive
Mutemo weOmnibus I ndiwo mhedzisiro yechirongwa chekurerutsa zvinhu chakatangwa neEuropean Commission muna Kukadzi 2025, icho chakatevera murairo wekutanga, wekuita zvinhu chete waimbomira kushuma mafungu panguva iyo chinhu ichi chaikurukurwazve. Rugwaro rwekupedzisira rwakatanga kushanda musi wa18 Kurume 2026 uye runogadzirisa zvese CSRD neCorporate Sustainability Due Diligence Directive. Zvikumbiro zveKomisheni zvakatanga maitiro aya zvakachinjwa zvakanyanya panguva yekutaurirana, saka chero chakanyorwa nezveOmnibus pamberi pa2026 chinofanira kubatwa nekungwarira.
Pakuburitswa kwemishumo yekuchengetedza zvinhu, shanduko huru ndeidzi. Chinangwa chacho chakaganhurirwa kumabasa anopfuura vashandi chiuru nemazana mana nemakumi mashanu emamiriyoni emaeuro, anoshandiswa padanho remunhu kana reboka, izvo zvinobvisa hurongwa hwekare hwekusangana nezviyero zviviri kubva pazvitatu zvehukuru. Mabhizinesi madiki nepakati akanyorwa haasisiri mukati mehurongwa hwekusungirwa. Mipimo yemishumo yechikamu chimwe chete haizogamuchirwi semitemo inosunga; Komisheni ichaburitsa gwara rechikamu risingasunge panzvimbo pezvo. Vimbiso shoma inoramba iri yekusimbisa, nechiyero chevimbiso chisati chagamuchirwa musi wa1 Chikunguru 2027, asi chisungo chekuenderera mberi nevimbiso inonzwisisika chabviswa zvachose. Uye muganho wakaiswa pane izvo makambani makuru emishumo angade kubva kumabhizinesi madiki ari muketani yavo yekubatsira.
Chisina kuchinja ndicho chinhu chikuru chepfungwa. Zvinhu zviviri zvakachengetwa pachena: kambani iri muchikamu ichi ichiri kutaura nezvekuti zvinhu zvinochengetedza nharaunda zvinokanganisa sei budiriro yayo uye mashandiro ayo uye kuti mabasa ayo anokanganisa sei vanhu nenharaunda. European Sustainability Reporting Standards inoramba iri hwaro hwehunyanzvi, muchimiro chakagadziriswa uye chakapfupikiswa zvakanyanya. Chero ani zvake akagumisa kubva muruzha rwezvematongerwo enyika kuti CSRD yakanga yasiyiwa akainzwisisa zvisizvo; kune makambani achiri muchikamu ichi, chinangwa chechiitwa chacho hachina kukanganiswa.
Ndiani anofanira kuzivisa, uye kubva rini
Kambani yekuNetherlands inowira mukati meCSRD kana ikadarika mwero wese: vashandi vanopfuura chiuru paavhareji mugore rezvemari uye mari inoshandiswa inosvika mamiriyoni mazana mana nemakumi mashanu emaeuro. Zvose zvinofanira kudarika, izvo zvinoita kuti huwandu hwemakambani akanganiswa huderere zvakanyanya zvichienzaniswa nemurairo wekutanga. Muedzo uyu unogona kuzadzikiswa padanho rebasa remunhu mumwe nemumwe kana reboka.
Zvibvumirano zvakatangwa kunze kweEuropean Union hazvisunungurwi. Boka renyika yechitatu rine shanduko huru dzakagadzirwa muUnion, kuburikidza nebazi repasi kana bazi rakakura zvakakwana, rinofanira kutaura nezvemhedzisiro yekuchengetedzeka kweboka iri pasi pehurongwa hwenyika yechitatu hwakasiyana, pane nguva yakatarwa mumurairo. Mapoka ane dzimbahwe kune dzimwe nzvimbo ane mabasa makuru eDutch anofanira kutarisa chinzvimbo ichocho zvakananga pane kufunga kuti kusunungurwa kwesangano ravo reDutch kubva mumishumo yenguva dzose kunogadzirisa nyaya yacho.
Panyaya yenguva, maonero anoshanda emakambani ekuDutch ndeekuti basa rekuzivisa pasi pemiganho mitsva rinobatana nemakore emari anotanga musi wa1 Ndira 2027 kana kuti mushure mawo, nemishumo yekutanga yakaburitswa muna 2028. Makambani aive pasi pemitemo yekare asi ari kunze kwemiganho mitsva anoburitswa kwemakore emari anotanga musi wa1 Ndira 2027 kana kuti mushure mawo, uye Netherlands yakashandisa sarudzo iripo kuNyika Dzenhengo kuti ivaburitse mumakore emari a2025 na2026 zvakare.
Chinhu chimwe chete chinokosha. Panguva yekunyora mutemo wekuDutch unoshanda, mutemo weWet implementatie richtlijn duurzaamheidsrapportering pamwe nemutemo unoenderana nawo, hazvisati zvapera, uye zvigadziriso zvakaitwa neOmnibus zvinofanirwa kushandiswa mazviri. Zvinosungirwa mumurairo uyu zvakajeka zvakakwana kuti zvirongwe, asi ruzivo rwechinyorwa cheDutch, kusanganisira chinzvimbo chekusimbiswa kwemutemo uye pamitemo yeakaunzi, zvinotevera mutemo wenyika. Izvi zvinoita kuti zvive zvakakosha kutarisa mamiriro aripo emutemo uyu usati waita sarudzo inoenderana nawo, uye nguva yakanaka yekuongorora zvirongwa zvako zvekutevedzera mitemo yekambani zvakanyanya.
Zvinofanira kunge zviri mumushumo weCSRD
Kumakambani achiri kushanda, mushumo uyu hausi bhurocha. Unosanganisira mushumo wehutungamiriri, unofanirwa kutevedzera European Sustainability Reporting Standards, unofanirwa kunyorwa muchimiro chemagetsi chakatarwa, uye unofanirwa kuva nepfungwa yevimbiso kubva kune anopa vimbiso akazvimirira.
Mitemo uye chimiro
ESRS ine zviyero zviviri zvinobatanidza, zvinotsanangura zvinodiwa uye kuziviswa kwakazara pamusoro pehutongi, hurongwa, manejimendi yemigumisiro, njodzi nemikana, uye zviyero nezvinangwa, uye seti yemitemo yepamusoro inofukidza dingindira rezvakatipoteredza, magariro evanhu uye hutongi. Mitemo yezvakatipoteredza inofukidza shanduko yemamiriro ekunze, kusvibiswa, mvura nezviwanikwa zvegungwa, zvipenyu zvakasiyana-siyana uye ecosystems, uye kushandiswa kwezviwanikwa uye hupfumi hwakatenderera. Mitemo yemagariro evanhu inofukidza vashandi vebhizinesi ravo, vashandi vari muketani yekubatsira, nharaunda dzakakanganiswa, uye vatengi nevashandisi vekupedzisira. Hutongi hunotariswa kuburikidza nechiyero chemaitiro ebhizinesi.
Mitemo yakagadziriswa yakagamuchirwa mushure meOmnibus ipfupi zvikuru pane yekutanga, nenhamba shoma yedata points inosungirwa uye kuvimba zvakanyanya nekuongorora zvinhu kuti zvionekwe kuti chii chinofanira kuburitswa pachena. Izvozvo zviri nyore kunzwisisa vhoriyamu kwete musimboti: zvishoma zvinofanira kutaurwa, asi zvinotaurwa zvichiri kufanira kunge zvakarurama, zvakakwana maererano nezviri zvinhu, uye zvichikwanisa kuvimbiswa. Kuongorora hurongwa hwekutonga kwemakambani ako usati wanyora mushumo wekutanga kugadzirira zvine musoro, nekuti kuburitswa pachena kwekutonga kunotsanangura marongero anofanira kuvapo zvechokwadi.
Kuve nezvinhu zviviri mukuita
Kuongororwa kwezvinhu kunosarudza zviri mumushumo, uye ndicho chikamu chinowanzoitwa zvisina kunaka. Chine mativi maviri. Zvinhu zvinoonekwa kunze: ndezvipi zvinhu chaizvo kana zvinogona kuitika, zvakanaka kana zvakaipa zvinoitwa nebasa iri pavanhu nenzvimbo, kuburikidza nemabasa aro uye kuburikidza neketani yaro yekukosha? Zvinhu zvemari zvinoonekwa mukati: ndezvipi zvinhu zvinopa njodzi kana mikana inogona kutarisirwa kukanganisa kufambira mberi, mashandiro, chinzvimbo, mutengo wemari kana mukana wekuwana mari yebasa iri? Nyaya inokosha, saka inogona kutaurwa, kana yakakosha kubva pamaonero ese ari maviri.
Ongororo iyi inofanirwa kufukidza kukosha kwete mabasa akananga chete, inofanira kunyorwa pasi, uye inofanira kukwanisa kutsungirira kuongororwa nevanopa vimbiso. Izvi zvinoreva kunyora kuti ndeapi matambudziko akafungwa nezvawo, ndeapi masosi nevanobatika vakabvunzwa, ndeapi matanho akashandiswa uye nei nyaya yacho isina kubatwa. Ongororo iyi inogumisa kuti hapana chinhu chakakosha, pasina nzira yakanyorwa, ndiyo imwe chete ingangodaro inokonzera kuti pave nepfungwa yevimbiso yakakodzera. Ndiyo zvakare nzvimbo iyo kambani inonyanya kupinda muchikumbiro chaisingatsigire, ndipo panotanga kuruma mitemo yekushambidza greenwashing nekutevedzera ESG .
Utsi hwakabuda mumhepo uye cheni yekubatsira
Mutemo wemamiriro ekunze unoda kuburitswa pachena kwemhepo inoburitsa magasi ekupisa pasi rose munzvimbo dzinozivikanwa: mhepo inoburitsa zvakananga kubva kunzvimbo dzine vanhu kana dzinodzorwa, mhepo inoburitsa zvisina kunanga kubva kusimba rakatengwa, uye mimwe mhepo inoburitsa zvisina kunanga mucheni yemutengo, iyo kumakambani mazhinji iri chikamu chikuru uye yakanyanya kuoma kuyera. Kana chirongwa chekuchinja chekuderedza shanduko yemamiriro ekunze chagamuchirwa, chinofanira kuburitswa pachena; chisungo chakasiyana chekugamuchira chirongwa chakadaro zvekuti murairo wekuongorora pakutanga wabviswa. Kushuma nezvemhepo inoburitsa mucheni yemutengo wakakura kunoenderana nezvisungo zvikuru zvemutemo weDutch neEuropean Environmental , uyo unoshanda kumashandiro pasinei nebasa rekuzivisa.
Kugadzira faira: kuongorora gap, data uye controls
Kune kambani inofanira kushuma, basa racho rinokamurwa kuita zvikamu zvitatu, uye kurongeka kwacho kunokosha.
Chekutanga kuongorora musiyano. Enzanisa zvinodiwa nezvinodiwa nezvinodiwa zvakagadziriswa, kana ongororo yezvinhu yadzikisa, nezviri kuburitswa nesangano. Makambani mazhinji anoona kuti ruzivo rwakakura rwehutungamiriri nehurongwa hwatovepo mune imwe nzira, kuti zviyero zvezvakatipoteredza zviripo asi kwete pahwaro hunogona kuvimbiswa, uye kuti data recheni yekukosha haripo zvachose. Kugadzira izvozvo zvechokwadi pakutanga ndiko kunoita kuti basa rasara rive nemagumo, uye inguvawo yekuona kuti ndeapi zvikamu zvechiitwa zviri pamutemo uye ndeapi ari zvinangwa zvekuzvidira; ongororo yedu yezvisungo zvekutevedzera mutemo ipfungwa inobatsira yekusiyanisa ikoko.
Danho rechipiri idata. Ruzivo rwekuchengetedza nguva dzose runowanzova kunze kwemasystem emari, mumaspredishiti anochengetwa nevashandi vekushanda, mutsamba dzevatengesi uye mumapuratifomu evamwe. Pamuyero wega wega wezvinhu, sarudza kuti nhamba yacho inobva kupi, ndiani ane basa rayo, kuti inoverengwa sei, kuti ndeapi mafungiro uye zvinhu zvinoburitsa emission zvinoshandiswa, uye kuti muongorori angaitevera sei kubva kwainobva. Zvinofungidzirwa zvinotenderwa, uye zvekuburitsa emissions hazvidzivisike; chisingatenderwi ifungidziro iyo hwaro hwayo husingatsanangurike.
Danho rechitatu kutonga. Kuziviswa kwekuchengetedzwa kwemari kunofanirwa kuitwa nenzira imwecheteyo semishumo yemari: mabasa akatsanangurwa, ongororo isati yaburitswa, gwara rekuongorora, uye kusaina kwakanyorwa. Apa ndipo panobudirira kana kukundikana kubatanidzwa kwevimbiso, uye zvakare dziviriro kubva kunjodzi yakakura, iyo iri kuburitsa chirevo chinozoonekwa sechisina kururama. Kutaura zvisizvo mumushumo wekuchengetedzwa kwemari hakusi kungokundikana kutevedzera mitemo; ipfungwa iyo vanoisa mari, vatengi nevanobatana navo vanovimba nayo, uye inogona kuyedzwa mumatare edzimhosva ekuNetherlands nemunhu wese anovimba nayo.
Muganho wecheni yekukosha uye zvazvinoreva kune vatengesi
Imwe yeshanduko dzakakosha ndeyekunangana nemabhizinesi asiri iwo ega asi ari kukumbirwa ruzivo nevatengi vari kukumbirwa.
Pasi pemutemo wakagadziridzwa, makambani ari muchikamu chekubatsira asingapfuure vashandi chiuru paavhareji ane kodzero yekuramba zvikumbiro zveruzivo rwunopfuura zvinopihwa nemutemo wekuzvipira wemakambani madiki. Nemamwe mashoko, kambani hombe inoshuma inogona kukumbira mutengesi mudiki kuti ape data rakatarwa mumutemo wekuzvipira, uye mutengesi anogona kuramba chero chinhu chinopfuura icho.
Migumisiro inoshanda inoenda kumativi ese ari maviri. Kune vatengesi, muganho wekudzivirira mibvunzo yakura zvisina muganho, uye zvakakosha kuziva nezvazvo usati wanyoresa kuti upindure. Kumakambani anoshuma, zvinoreva kuti data rinodiwa pakuburitswa pachena kwecheni yekukosha haringofanirwe kungodiwa; rinofanira kufungidzirwa, kutorwa kubva kune imwe nzvimbo, kana kuwanikwa kuburikidza nechibvumirano. Saka gadziriro dzechibvumirano dzinova nzira, iyo inomutsa mubvunzo wekuti chikamu chekuchengetedza mukondirakiti yekutengeserana chinozadzisa chii chaizvo, mubvunzo watinoongorora munyaya yedu pamusoro pezvikamu zvekuchengetedza mukondirakiti dzeDutch . Chikamu chinomanikidza mutengesi kupa chero ruzivo rwunodiwa nemutengi, mushure mekushandurwa uku, chikamu icho mutengesi ari pasi pemuganho anogona kuramba zviri pamutemo muchikamu.
Kunyatsoongorora mushure meOmnibus: CSDDD
Mutemo weKuchengetedza Kugara Kwekambani (Corporate Sustainability Due Diligence Directive) chishandiso chakasiyana chine chinangwa chakasiyana. Kana CSRD ichireva kuburitsa pachena, CSDDD inoreva maitiro: kuona, kudzivirira, kuderedza uye kutsanangura nezvekodzero dzevanhu dzakaipa uye kukanganisa kwezvakatipoteredza zvine chekuita nekushanda kwekambani neketani yayo yemabasa. Wakaderedzwa zvakanyanya. Chinyorwa chedu chakatsaurirwa paMutemo weKuchengetedza Kugara Kwekambani (Corporate Sustainability Due Diligence Directive) chinotsanangura zvakadzama hurongwa hwacho.
Pasi pechinyorwa chekupedzisira, zvisungo zvakwidzwa kusvika kuvashandi vanopfuura 5,000 uye mari inoshandiswa nevanhu yakakwira kupfuura 1.5 bhiriyoni yemaeuro, izvo zvinosiya mapoka makuru chete ari mukati mechikamu. Chisungo pamakambani ari mukati mechikamu chekugamuchira chirongwa chekuchinja kwemamiriro ekunze chakabviswa, kunyangwe chirongwa chakagamuchirwa chichifanira kuziviswa pasi pemitemo yekuzivisa. Hurongwa hwemhosva dzevanhu vemuEurope hwakabatana hwekuti murairo wekutanga waivapo wakabviswa, kuitira kuti zvikumbiro zvitongwe nemutemo wenyika weNyika Dzenhengo, uyo muNetherlands unoreva mutemo mukuru wemhosva uye basa rekutarisira. Muganho wezvirango zvemari wakaiswa pa3 muzana yemari inoshandiswa nevanhu pasi rose. Nyika Dzenhengo dzinofanira kuchinja murairo uyu panosvika 26 Chikunguru 2028, uye zvisungo zvinoshanda kumakambani kubva 26 Chikunguru 2029.
Zvinhu zviviri zvinofanira kusimbiswa kumabhizinesi eDutch. Chekutanga, kubviswa kwemutemo wakabatana wemhosva hakuna kufanana nekubvisa mhosva. Netherlands ine mutemo wakagara wagadzirwa kwenguva refu wekutarisira, uye matare eDutch akazviratidza kuti anoda kuushandisa pamhosva dzezvakatipoteredza nedzekodzero dzevanhu dzinopesana nemakambani. Chechipiri, kudzikiswa kwemiganhu yakananga hakubvisi zvisungo zvinoshanda zvinofamba muchikamu chekutengesa nekondirakiti: makambani ari pasi pemiganhu yenguva dzose anowanzoona zvinodiwa zvekuongorora zvinodiwa nevatengi vavo nevanokweretesa. Nyaya yedu pamusoro pezvinovanzwa nemakambani mukuongorora kwakakodzera igadziriso inobatsira kune chero ani zvake anobata chiitiko ichocho sechinyakare.
Chii chinoshanda chero saizi yako
Chikanganiso chinonyanya kuitwa pari zvino ndechekugumisa kuti kuwira kunze kweCSRD zvinoreva kuwira kunze kwemutemo weESG. Chikamu chikuru chehurongwa hachina chekuita nemiganhu yemishumo.
Zvichemo zvinotsausa zvekuchengetedza nharaunda zvinotongwa nemutemo wevatengi nekushambadzira uye zvinosimbiswa neAutoriteit Consument en Markt, iyo yakaburitsa gwara rekuti zvichemo zvezvakatipoteredza zvinofanira kutsigirwa sei. Chirevo pamusoro pekusapindira mune zvemamiriro ekunze, zvirimo zvakadzokororwa kana kuwanikwa kwezvinhu zvinogara kwenguva refu chinofanira kunge chakarurama, chakananga uye chinoratidzwa, chero ani zvake anozviita, uye kusimbiswa kwemutemo hakutsamiri pahukuru hwekambani. Iyi ndiyo nzvimbo inonyanya kuratidzwa mabhizinesi madiki, nekuti vanofunga kuti mitemo yacho ndeyevatori venhau vakuru.
Mutemo weEU Taxonomy unotsanangura kuti basa rehupfumi rinoonekwa seiri rakachengeteka nharaunda riini, uye chisungo chekuburitsa pachena chakabatanidzwa nacho chinotevera chiyero chemishumo. Komisheni yakaisa chiyero chezvinhu, kuitira kuti mabasa asina kukosha maererano nekuchinjana kwemari haafanirwe kuongororwa, uye yakarerutsa zvinodiwa zvekuratidza kuti chiitiko hachina kukuvadza zvakanyanya. Makambani ari kunze kwechiyero anogona kuramba achipa ruzivo rwetaxonomy, nekuti mabhangi nevanoisa mari vanoruda kuti vazvipe mishumo yavo pasi pemitemo yemari inochengetedza, uye vachiwedzera kuivaka muzvirongwa zvemari.
Mutemo wechikamu unoramba uripo wega. Simba, kutakura, kuvaka uye kurima chimwe nechimwe chine zvisungo zvakakosha zvezvakatipoteredza zviripo zvakazvimirira pabasa rekuzivisa, uye hurongwa hwemitemo yemamiriro ekunze huri pasi pahwo hwakatsanangurwa muhurukuro yedu yechibvumirano chemamiriro ekunze cheDutch . Mutemo webasa nekutengesa unowedzera rimwe danho, kusanganisira hurongwa hutsva hwekubvumidzwa kwemasangano ebasa enguva pfupi, ayo masangano anofanira kugamuchirwa asati abvumidza kupa vashandi, nekunyoreswa nechiremera chekubvumidzwa kunotanga kubva 1 Mbudzi kusvika 31 Zvita 2026, kutanga kushanda musi wa1 Ndira 2027 uye kusimbiswa kubva 1 Ndira 2028. Kuhaya kubva kusangano risati rabvumidzwa kuchatongerwa, izvo zvinoita kuti rive mubvunzo wekutevedzera mitemo yekutengeserana kwete yekutonga chete. Hurongwa hwezvisungo hwakazara hwakafukidzwa mugwara redu rekutevedzera mitemo.
Kumhan'ara nyaya hakusi kumirira mirairo
Matare eDutch ndiwo anonyanya kushanda muEurope munyaya iyi, uye ari kushandisa mutemo wepachivande pane kushandisa mirairo yekuchengetedza nharaunda. Muenzaniso unozivikanwa zvikuru unoramba uri nyaya yemamiriro ekunze yakatarisana neShell: mutongo wedare redunhu wa2021 wakaisa chisungo chekuderedza mitero wakabviswa parutivi neGerechtshof Den Haag musi wa12 Mbudzi 2024, asi dare rakabvuma kuti kambani inogona kubhadhara chikwereti chekuchengetedza mitero maererano nekushanduka kwemamiriro ekunze, uye nyaya yacho yakaendeswa kuHoge Raad. Musanganiswa iwoyo, pasina chisungo chekuderedza mitero chaiyo asi chisungo chekuchengetedza chinobvumidzwa, ndiyo nzvimbo iyo makambani eDutch anofanira kuronga.
Zvichemo zvinounzwa nemasangano ezvakatipoteredza, nevanogovana masheya, nevashandi nemasangano evashandi, uye nevatengi vari kuramba vachinyunyuta nezvezvichemo zvekuchengetedza nharaunda. Zvinyorwa zvedu pamusoro pekuti matare eDutch ari kuumba sei mutoro wemakambani uye nezvevamiriri vezvematongerwo enyika vari kumhan'arira makambani makuru zvinotsanangura maitiro acho, uye hurongwa hwemaitiro hunotsanangurwa muongororo yedu yemutemo wematare edzimhosva eDutch . Nheyo dzakajairika dzinodzora kuratidzwa kwemhosva dzakanyorwa muchinyorwa chedu pamusoro pemhosva mumutemo weDutch.
Hutongi, kutarisira uye kutevedzera mitemo
Mutoro wekunyora mishumo yekuchengetedza nharaunda uri mumaoko ebhodhi. Pasi pehurongwa hwekutonga kwemakambani eDutch, bhodhi rekutarisira rine basa rekugadzira kukosha kwenguva refu uye bhodhi rekutarisira rinoritarisira, saka mushumo wekuchengetedza nharaunda hausi chinhu chinogona kupihwa kuchikwata chekuchengetedza nharaunda uye kusainwa kuti hauna kuverengwa. Migumisiro yeizvozvo inoshanda: bhodhi rinofanira kukwanisa kutsanangura ongororo yezvinhu, data riripo pakuzivisa, uye kudzora kwakavaburitsa. Zvinodiwa zvinoshanda kumakambani akanyorwa zvakatsanangurwa mugwara redu remitemo yekutonga kwemakambani eDutch , uye mabasa akakura evatungamiriri muongororo yedu yemutemo wemakambani eDutch negwara redu remabhizinesi.
Kutarisirwa kwakakamurwa. Autoriteit Financiële Markten inotarisira mishumo yemari yemakambani akanyorwa, iyo inosanganisira ruzivo rwekuchengetedza nharaunda rwuri chikamu chemushumo wekutarisira, uye inotarisirawo makambani ekuongorora. Autoriteit Consument en Markt inoshanda ichirwisa zvirevo zvinotsausa zvezvakatipoteredza kune vatengi. Vanopa vimbiso vanoshandisa simba ravo, nekuti pfungwa yakaipa kana yakakodzera pachirevo chekuchengetedza nharaunda chiitiko cheveruzhinji chine mhedzisiro inokurumidza yekuvimbika kwezvese zvakaipoteredza.
Kusimbiswa kwemitemo hakugumiri kuvakuru vekutarisira. Vagovani vemasheya vanogona kutaura nezvekuchengetedzwa kwemari mumusangano mukuru uye, kana paine zvikonzero zvakanaka, kuburikidza nenzira yekubvunza. Makanzuru emabasa ane kodzero dzeruzivo. Vakwikwidzi vezvibvumirano vanogona kuita chimwe chinhu pane zvataurwa muchibvumirano. Uye mushumo unoratidza mashandiro akawandisa unogona kuwana chikumbiro chemukwikwidzi kana sangano revatengi chekunyengera kwebhizinesi. Muchokwadi, njodzi yemushumo usina kururama inopararira kune mapato akasiyana-siyana kupfuura njodzi yekunonoka.
Zvekuita izvozvi
Nzira chaiyo inoenderana nekuti unogara papi, uye pane nzvimbo nhatu.
Kana kambani yako ikaramba iri muchikamu, basa rinoenderera mberi, nerwendo rurefu. Shandisa izvi kugadzirisa hwaro pane kumbomira: ongororo yezvinhu uye magwaro ayo, nzira yedata yekuongorora zvinhu zvakakosha, kudzora kwemukati pamusoro pedata rekuchengetedza, uye kurongeka pakati pezvichataurwa nemushumo nezvinoitwa nekambani. Batanidza mupi wevimbiso nekukurumidza, nekuti kukurukurirana nezveuchapupu mukota yekutanga kwakachipa zvikuru pane chitupa mukota yechina. Tarisa zviyero zvakagadziriswa uchienzaniswa nemishumo yako iripo pane kufunga kuti mwero mupfupi zvinoreva kuti basa rako rekare rinoenderera mberi.
Kana kambani yako yarega kushanda, sarudza nemaune kuti wochengeta chii. Kungomira chete hakusi mhinduro chaiyo, nekuti kudiwa kwedata hakubvi chete kubva kumurairo: mabhanga, mainishuwarenzi, vatengi vakuru uye nzira dzekubhadhara zvese zvinokumbira, uye mwero wekuzvipira wemakambani madiki uripo kuti upe nzira yakaenzana yekupindura. Kuchengeta shanduro yakareruka yechiitwa, uye kukwanisa kutaura kuti sei yakareruka, inzvimbo yakasimba pane kusava nechinhu chekuratidza. Pokutangira kuziva kuti ndeapi mabasa anokusunga, inova ndiyo nyaya yedu yekuongorora mhando dzekutevedzera zvinoitwa nebhizinesi reDutch.
Kana kambani yako iri mutengesi weboka remishumo, ziva muganho wecheni yekukosha uye ushandise. Pindura zvinofukidza mwero wekuzvipira, ramba zvinopfuura izvozvo kunze kwekunge uri kubhadharwa kana kuti uri kupihwa chibvumirano chekupa, uye tarisa kuti zvibvumirano zvako zvatove zvatokuvimbisa kuita usati wasvika mubvunzo unotevera.
Zvose zvitatu zvine chinodiwa chimwe chete: chero chinotaurwa nekambani pachena nezvekushanda kwayo kwenguva refu chinofanira kunge chiri chechokwadi, chakananga uye chinotsigirwa. Ndiwo mutemo unoshanda kubhizinesi rega rega pasinei nekuchinjana kwemari, unosimbiswa nemapoka akawanda kupfuura mitemo yekuzivisa, uye ndiwo ungangokonzera dambudziko mumakore maviri anotevera.
Kubatsira kwatingaita
Law & More inopa mazano kumabhodhi nemakambani pamusoro pekushandiswa kweCSRD nemirairo yekuongorora zviri kuitika mushure meOmnibus, pamusoro pekunyora nekuongorora zvirevo zvekuchengetedza nharaunda nezvikumbiro zvirimo, pamusoro pezvisungo zvekuchengetedza nharaunda muzvibvumirano zvebhizinesi nehurongwa hwemari, uye pamusoro pekudzivirira zvikumbiro pamusoro pemaitiro ezvakatipoteredza nemagariro evanhu. Kana musina chokwadi kana kambani yenyu ichiri kushanda, kana kuti chii chekuramba muchiita kana isiri kushanda, tinofara kushanda nemi kuti muite izvozvo.
Mibvunzo inowanzobvunzwa
Mibvunzo iri pazasi inovhara pfungwa dzinotaurwa nemakambani ekuNetherlands pamusoro pemiganho yemishumo, taxonomy, kusimbiswa kwemutemo uye kuongorora zvinodiwa zvekutengesa.
Ndezvipi zvinodiwa zvemazuva ano zveESG kumakambani eDutch?
Pasi peOmnibus I Directive, Corporate Sustainability Reporting Directive (CSRD) inoshanda chete kumakambani anopfuura vashandi chiuru uye mamiriyoni mazana mana nemakumi mashanu emaeuro mumari inoshandiswa, mutero wacho uchibatanidzwa mumakore emari anotanga musi wa1 Ndira 2027 kana kuti mushure mawo. Izvi zvinomiririra kudzikira kukuru kubva pane zvaidiwa kare.
Kana kambani yenyu ikawira mukati mezviyero izvi, munofanira kuzivisa muchishandisa European Sustainability Reporting Standards (ESRS). Zviyero zvakagadziridzwa uye zvakapfupikiswa zvakanyanya, uye zvinovimba zvakanyanya nekuongorora kwezvinhu.
Chinangwa chave chekutarisa data rehuwandu pane kuburitsa pachena nyaya. Makambani akanyorwa pasi nemakambani makuru anotarisana nemitoro yekuzivisa kubva mugore ra2028 zvichienda mberi.
Unofanira kuva nechokwadi chekuti masisitimu ako ekuunganidza data rekuchengetedza ari kushanda nguva isati yasvika. Hurongwa hutsva hunosanganisira ongororo dzakareruka dzezvinhu uye hunoda pfupiso dzehutungamiriri.
Mishumo yenyu inofanira kusanganisira zvinhu zvakatipoteredza, zvemagariro evanhu, uye zvehutongi zvine chekuita nemabasa enyu.
Mutemo weEU wekutonga mitero unokanganisa sei maitiro emakambani ekuNetherlands ekubika mishumo?
Mutemo weEU Taxonomy unoda kuti utaure kuti mabasa ako ehupfumi anoenderana sei nezvinodiwa nekuchengetedzwa kwezvakatipoteredza. Unofanira kutaura nezvehuwandu hwemari yaunotenga, mari inoshandiswa, uye mari inoshandiswa pakushanda iyo inokodzera kuenderana netaxonomy.
Kambani yenyu inofanira kuongorora kana mabasa enyu achizadzisa zvinodiwa zvehunyanzvi zvekuongorora kuti mubatsire zvakanyanya pazvinangwa zvezvakatipoteredza. Izvi zvinosanganisira kuderedza shanduko yemamiriro ekunze, kugadzirisa shanduko yemamiriro ekunze, uye kuchengetedza mvura nezviwanikwa zvegungwa.
Unofanirawo kuratidza kuti mabasa ako haakuvadzi zvakanyanya zvimwe zvinangwa zvezvakatipoteredza. Iyi nheyo yekuti "usakuvadze zvakanyanya" inoshanda pakuongorora kwese kwetaxonomy.
Masangano emari anotarisana nezvimwe zvinodiwa kuti aburitse pachena huwandu hwemari yavanokweretesa neinodyara mari iyo inotsigira mabasa anoenderana nehurongwa hwemitero. Izvi zvinounza kumanikidzwa muchikamu chose chemutengo sezvo mabhangi achikumbira data rehurongwa hwemitero kubva kumakambani avo.
Ndezvipi zvirango zvinopihwa kana munhu asingatevedzere mitemo yeESG muNetherlands?
Dare reDutch Authority for the Financial Markets (AFM) rinotarisira kutevedzera zvinodiwa neESG reporting. Kusatevedzera mitemo kunogona kukonzera faindi dzehutungamiriri, zviito zvekumanikidza, uye kugadziriswa kwemishumo yakabudiswa.
Kambani yenyu inogona kuongororwa nevanhu vakawanda vanosanganisira vane chekuita nemakambani, maakaunzi, vashandi, uye masangano evashandi. Matare eDutch ari kuramba achitonga makambani nekuda kwezvikumbiro zveESG, zvichiita kuti kutevedzera mitemo kuve mutemo wepamutemo kwete kuzvipira.
Zvirango zvinosiyana zvichienderana nekuoma uye nguva yekusatevedzera mitemo. Kutyora mitemo kakawanda kana kushuma zvisiri izvo nemaune kune zvirango zvakakura kupfuura zvikanganiso zvisingatarisirwi.
Kunze kwezvirango zvemari, kusatevedzera mitemo kunokanganisa mukurumbira wako uye kunogona kukanganisa mukana wako wekuwana mari. Vanoisa mari nevanopa zvikwereti vanoda kushanda kwakasimba kweESG senzira yekuwana mari.
Ndeapi mativi ari mumusika weDutch anonyanya kukanganiswa nemitemo mitsva yeESG?
Makambani anonyanya kukoshesa mamiriro ekunze ndiwo anonyanya kukanganiswa nemitemo yeESG. Makambani ekurima, ekugadzira, uye ekutakura zvinhu achaona makambani angangoita 190 chete ari muchikamu ichi pasi pemitemo mitsva yeCSRD, kubva pa1,350 yaimbovepo.
Bazi rezvemari rinosangana nematambudziko akasiyana. Mabhangi anofanirwa kuunganidza data reESG kubva kuvatengi vavo kuti vasangane nezvinodiwa nevatariri, kunyangwe makambani mashoma ava kusungirwa kuzivisa data iri.
Izvi zvinoita kuti mabhanga asawirirane nemitemo. Maindasitiri anoshandisa simba rakawanda anotarisana nekuongororwa kwakanyanya maererano nekuzivisa nezveutsi hunobuda mumhepo uye zvinangwa zvekuderedza utsi.
Kana kambani yako ichishanda muzvikamu izvi, unoda masisitimu akasimba ekutevera kuburitswa kwemagasi anodziya pasi, kushandiswa kwesimba, uye zvirongwa zvekuchinja. Makambani akanyorwa muzvikamu zvese anofanira kugadzirira zvinodiwa pakuzivisa nezvemishumo.
Mabasa aya anosanganisira zvinhu zvinopfuura zvakatipoteredza kusanganisira zviyero zvemagariro evanhu zvakaita sekusiyana kwevashandi, maitiro evashandi, uye kukanganisa kwenharaunda.
Mabhizinesi ekuDutch anofanira kuenderana sei nemazano avo nemutemo we sustainable finance disclosure regulation (SFDR)?
Vatori vechikamu mumusika wezvemari vanofanirwa kuburitsa pachena kuti vanosanganisa sei njodzi dzekuchengetedza nharaunda muzvisarudzo zvekudyara mari.
Kana kambani yako ichipa zvigadzirwa zvemari kana masevhisi, unofanirwa kuzvironga zvichienderana nezvikamu zveSFDR.
Zvigadzirwa zveChinyorwa 8 zvinosimudzira hunhu hwezvakatipoteredza kana hwemagariro evanhu, nepo zvigadzirwa zveChinyorwa 9 zvichivavarira kudyara mari kwenguva refu.
Unofanira kutaura zvakajeka kuti ndeapi mapoka anoshanda kune zvaunopa.
Maitiro ako anofanira kusanganisira kuziviswa kwakadzama nezvemigumisiro mikuru pakuchengetedza nharaunda.
Izvi zvinoda kuunganidza ruzivo pamusoro pezviratidzo zvakasiyana-siyana zvine chekuita nemhedzisiro yezvakatipoteredza uye yemagariro evanhu.
Makambani asiri emari anosangana nematambudziko asina kunanga kuburikidza nehukama hwavo nemasangano emari.
Mabhangi nevanoisa mari vachakumbira data reESG kubva kwamuri kuti vazadzise zvisungo zvavo zveSFDR, kunyangwe kana musiri pasi pemutemo zvakananga.
Matanho api anofanira kutorwa nemakambani ekuNetherlands kuti aratidze kungwarira mumabasa avo ekutengesa zvinhu pasi pemirairo yeESG?
Unofanira kuona nekuongorora migumisiro yakaipa mukutengeserana kwako ine chekuita nekodzero dzevanhu nekukuvadzwa kwezvakatipoteredza. Izvi zvinoda kuyera vatengesi vako uye kuongorora njodzi padanho rega rega.
"Muganho mutsva we "value chain" unoganhurira kuti makambani ekuzivisa anogona kukumbira sei data reESG kubva kune vamwe vanhu vadiki. Vatengesi ava vadiki vava nekodzero yepamutemo yekuramba zvikumbiro zvedata mune mamwe mamiriro ezvinhu.
Maitiro ako ekuongorora anofanirwa kusanganisira matanho ekudzivirira nekuderedza njodzi dzakaonekwa. Unoda marongero nemaitiro akanyorwa anoratidza kuti unogadzirisa sei kutyorwa kwemitemo muchikamu chako chekutengesa.
Unofanira kugadzira nzira dzekunyunyuta dzinobvumira vane chekuita nedambudziko iri kuti vataure zvinovanetsa. Kugara uchitarisa uye uchishuma nezvekuedza kwakakodzera ndizvo zvinhu zvakakosha pakutevedzera mitemo.
Kana kambani yako ichibva kumatunhu ane njodzi huru, matanho ekuwedzera ekuongorora anodiwa. Izvi zvinosanganisira kuongororwa kwemabasa panzvimbo, zvitupa zvevamwe, uye masisitimu ekutarisa aripo.
