{"id":26451,"date":"2023-12-22T09:47:31","date_gmt":"2023-12-22T09:47:31","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&#038;p=26451"},"modified":"2026-04-15T13:39:47","modified_gmt":"2026-04-15T13:39:47","slug":"kestlikkusaruandluse-standardid-mis-need-veel-on","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/et\/insights\/kestlikkusaruandluse-standardid-mis-need-veel-on\/","title":{"rendered":"Kestlikkusaruandluse standardid\u2013 mis need veel on?"},"content":{"rendered":"\n<strong>Advokaat Katrin Kose selgitab k\u00e4esolevas blogis, millised t\u00e4iendavad n\u00f5uded ESG regulatsioonist ettev\u00f5tetele rakenduvad. Nimelt kui tegemist on suure \u00e4ri\u00fchingu v\u00f5i b\u00f6rsil noteeritud v\u00e4ikese ja keskmise suurusega ettev\u00f5ttega, siis kestlikkusaruandluse direktiivi kohaselt peavad need ettev\u00f5tted lisama oma tegevusaruandele teabe kestlikkusaspektide m\u00f5just. <\/strong>\r\n<h5><strong>Mis \u00fcldse on kestlikkusaruandluse standardid?<\/strong><\/h5>\r\nKestlikkusaruanne tuleb esitada koosk\u00f5las Euroopa kestlikkusaruandluse standarditega (<em>European Sustainability Reporting Standard, ESRS<\/em>).\r\n\r\nKestlikkusaruandluse standardites on esitatud teave, mida ettev\u00f5tja avalikustab kestlikkusaruandes oma oluliste m\u00f5jude, riskide ja v\u00f5imaluste kohta seoses keskkonna-, sotsiaal- ja juhtimisteemadega seotud kestlikkusaspektidega.\r\n\r\nESRSi standardid jagunevad kolme kategooriasse:\r\n\r\n(a) valdkonna\u00fclesed standardid;\r\n(b) teemap\u00f5hised standardid (keskkonna-, sotsiaalsed ja juhtimisstandardid) ja\r\n(c) sektorip\u00f5hised standardid.\r\n\r\nValdkonna\u00fclesed ja teemap\u00f5hised standardid on sektorist s\u00f5ltumatud ning neid kohaldatakse k\u00f5igi ettev\u00f5tjate suhtes s\u00f5ltumata sellest, millises sektoris ettev\u00f5tja tegutseb.\r\n\r\nKui ettev\u00f5tja j\u00f5uab olulisuse hindamise tulemusel j\u00e4reldusele, et kestlikkusk\u00fcsimus on oluline ja h\u00f5lmatud standardi avalikustamisn\u00f5uetega, avalikustab ta teabe vastavas teemap\u00f5hises ja sektorip\u00f5hises standardis.\r\n\r\n<span style=\"color: #008cc8;\">\u27a1\ufe0f Valdkonna\u00fcleseid standardeid<\/span> ESRS 1 \u201ePeamised n\u00f5uded\u201c ja ESRS 2 \u201eAvalikustamise \u00fcldised reeglid\u201c kohaldatakse teema- ja sektorip\u00f5histe standarditega h\u00f5lmatud kestlikkusaspektide suhtes ning need on igal juhul k\u00f5igile t\u00e4itmiseks kohustuslikud. ESRS 1 \u201ePeamised n\u00f5uded\u201c \u00a0kirjeldab ESRSi standardite \u00fclesehitust, selgitab nende koostamise tavasid ja p\u00f5him\u00f5isteid ning s\u00e4testab kestlikkusteabe koostamise ja esitamise \u00fcldn\u00f5uded. ESRS 2 \u201eAvalikustamise \u00fcldised reeglid\u201c s\u00e4testab avalikustamisn\u00f5uded teabe kohta, mida ettev\u00f5tja esitab \u00fcldisel tasandil k\u00f5igi oluliste kestlikkusaspektide kohta juhtimise, strateegia, m\u00f5jude, riskide ja v\u00f5imaluste juhtimise ning m\u00f5\u00f5dikute ja eesm\u00e4rkide aruandlusvaldkondades.\r\n\r\n<span style=\"color: #008cc8;\">\u27a1\ufe0f Teemap\u00f5hised ESRS<\/span>id h\u00f5lmavad j\u00e4rgmisi valdkondi: \u201eKliimamuutus\u201c, \u201eReostus\u201c, \u201eVee- ja mereressursid\u201c, \u201eBioloogiline mitmekesisus ja \u00f6kos\u00fcsteemid\u201c, \u201eRessursikasutus ja ringmajandus\u201c, \u201eOma t\u00f6\u00f6tajaskond\u201c, \u201eT\u00f6\u00f6tajad v\u00e4\u00e4rtusahelas\u201c, \u201eM\u00f5jutatud kogukonnad\u201c, \u201eTarbijad ja l\u00f5ppkasutajad\u201c, \u201e\u00c4riline k\u00e4itumine\u201c.\r\n\r\nSektorip\u00f5hiseid standardeid kohaldatakse sektori k\u00f5igi ettev\u00f5tjate suhtes ning nendes k\u00e4sitletakse m\u00f5jusid, riske ja v\u00f5imalusi, mis on t\u00f5en\u00e4oliselt olulised k\u00f5igi teatava sektori ettev\u00f5tjate jaoks ja mis ei ole h\u00f5lmatud v\u00f5i piisavalt h\u00f5lmatud teemap\u00f5histe standarditega. Sektorip\u00f5hised standardid h\u00f5lmavad teemasid, mis on asjaomasele sektorile k\u00f5ige olulisemad ning need v\u00f5imaldavad k\u00f5rget v\u00f5rreldavuse taset.\r\n\r\nLisaks eelnimetatud kolme kategooria ESRSides s\u00e4testatud avalikustamisn\u00f5uetele avalikustab ettev\u00f5tja, kui ta j\u00f5uab j\u00e4reldusele, et m\u00f5ni m\u00f5ju, risk v\u00f5i v\u00f5imalus ei ole h\u00f5lmatud v\u00f5i ei ole piisavalt \u00fcksikasjalikult h\u00f5lmatud m\u00f5ne ESRSiga, kuid on konkreetsetest asjaoludest ja olukorrast tulenevalt siiski oluline, t\u00e4iendavat \u00fcksusep\u00f5hist teavet, mis v\u00f5imaldab kasutajatel m\u00f5ista ettev\u00f5tja kestlikkusalaseid m\u00f5jusid, riske v\u00f5i v\u00f5imalusi.\r\n\r\nKestlikkusaruandlus saab olema osa majandusaasta aruande tegevusaruandest ja see annab \u00fclevaate ettev\u00f5tte tegevusest l\u00fchi- ja pikas vaates ning n\u00e4itab kuidas ettev\u00f5te liigub oma seatud eesm\u00e4rkide suunas. Kestlikkusaruandele rakendub audiitorkontrolli kohustus ja see tuleb esitada masinloetavas aruandevormis.\r\n<h5><strong>Mida t\u00e4hendab olulisuse hindamine?<\/strong><\/h5>\r\nKestlikkusaruandes ei tule kajastada kogu standardites kajastatud teavet, vaid kohaldub olulisuse hindamise n\u00f5ue ja ettev\u00f5tjalt n\u00f5utakse keskendumist oluliseks hinnatud m\u00f5jule, riskidele ja v\u00f5imalustele. Samas avalikustamisn\u00f5uete s\u00f5ltuvus olulisusest ei tee neid siiski vabatahtlikuks. Kui asjaomane teave on oluline, siis tuleb see avalikustada, ning ettev\u00f5tja olulisuse hindamise protsessi suhtes kehtib vastavalt kestlikkusaruandluse direktiivi s\u00e4tetele v\u00e4liskontrolli n\u00f5ue.\r\n\r\nKui ettev\u00f5tja j\u00f5uab j\u00e4reldusele, et m\u00f5ni teema ei ole oluline, v\u00f5ib ta j\u00e4tta kohaldamata vastava teemap\u00f5hise ESRSi k\u00f5ik avalikustamisn\u00f5uded. Samas, kuigi kohustust ei ole, v\u00f5ib ta siiski l\u00fchidalt selgitada oma olulisuse hindamise j\u00e4reldusi asjaomase teema kohta. Erandina tuleb silmas pidada, et kui ettev\u00f5tja j\u00f5uab j\u00e4reldusele, et kliimamuutused ei ole olulised ja j\u00e4tab seet\u00f5ttu kohaldamata k\u00f5ik standardi ESRS E1 \u201eKliimamuutus\u201c avalikustamisn\u00f5uded, tuleb siiski avalikustada \u00fcksikasjalik selgitus oma olulisuse hindamise j\u00e4relduste kohta seoses kliimamuutustega, lisades sh tulevikku suunatud anal\u00fc\u00fcsi tingimustest, mille alusel ettev\u00f5tja v\u00f5iks j\u00e4reldada, et kliimamuutused on tulevikus olulised.\n","protected":false},"featured_media":26452,"template":"","person_countries":[296],"people_industries":[301],"experience_practice_area":[299],"insight_category":[430],"class_list":["post-26451","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-eesti","people_industries-energia-keskkond-ja-vorgud","experience_practice_area-esg-ja-jatkusuutlikkus","insight_category-blogi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kestlikkusaruandluse standardid\u2013 mis need veel on? - TRINITI - Pan-Baltic Law Firm<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"et_EE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kestlikkusaruandluse standardid\u2013 mis need veel on? - TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"og:description\" content=\"Advokaat Katrin Kose selgitab k\u00e4esolevas blogis, millised t\u00e4iendavad n\u00f5uded ESG regulatsioonist ettev\u00f5tetele rakenduvad. Nimelt kui tegemist on suure \u00e4ri\u00fchingu v\u00f5i b\u00f6rsil noteeritud v\u00e4ikese ja keskmise suurusega ettev\u00f5ttega, siis kestlikkusaruandluse direktiivi kohaselt peavad need ettev\u00f5tted lisama oma tegevusaruandele teabe kestlikkusaspektide m\u00f5just. Mis \u00fcldse on kestlikkusaruandluse standardid? Kestlikkusaruanne tuleb esitada koosk\u00f5las Euroopa kestlikkusaruandluse standarditega (European Sustainability Reporting [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/triniti.1kdigital.com\/et\/insights\/kestlikkusaruandluse-standardid-mis-need-veel-on\/\" \/>\n<meta property=\"og:site_name\" content=\"TRINITI - Pan-Baltic Law Firm\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-15T13:39:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2023\/12\/beach-394503_1280.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/triniti.1kdigital.com\\\/et\\\/insights\\\/kestlikkusaruandluse-standardid-mis-need-veel-on\\\/\",\"url\":\"https:\\\/\\\/triniti.1kdigital.com\\\/et\\\/insights\\\/kestlikkusaruandluse-standardid-mis-need-veel-on\\\/\",\"name\":\"Kestlikkusaruandluse standardid\u2013 mis need veel on? 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Nimelt kui tegemist on suure \u00e4ri\u00fchingu v\u00f5i b\u00f6rsil noteeritud v\u00e4ikese ja keskmise suurusega ettev\u00f5ttega, siis kestlikkusaruandluse direktiivi kohaselt peavad need ettev\u00f5tted lisama oma tegevusaruandele teabe kestlikkusaspektide m\u00f5just. Mis \u00fcldse on kestlikkusaruandluse standardid? 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