{"id":29837,"date":"2024-08-01T11:58:13","date_gmt":"2024-08-01T11:58:13","guid":{"rendered":"https:\/\/triniti.eu\/?post_type=insights&#038;p=29837"},"modified":"2026-04-15T13:39:50","modified_gmt":"2026-04-15T13:39:50","slug":"kas-ir-kada-tures-teikti-tvarumo-ataskaitas","status":"publish","type":"insights","link":"https:\/\/triniti.1kdigital.com\/lt\/insights\/kas-ir-kada-tures-teikti-tvarumo-ataskaitas\/","title":{"rendered":"Kas ir kada tur\u0117s teikti tvarumo ataskaitas?"},"content":{"rendered":"\nCSRD (Corporate Sustainability Reporting Directive) yra Europos S\u0105jungos direktyva, skirta pagerinti ir standartizuoti \u012fmoni\u0173 tvarumo ataskait\u0173 teikim\u0105. \u0160i direktyva \u012fpareigoja dideles \u012fmones teikti detalias ataskaitas apie savo aplinkosaugos, socialin\u0119 ir valdymo (ESG) veikl\u0105.\r\n<h5>\u0160tai pagrindiniai CSRD \u012fsigaliojimo ir \u012fgyvendinimo etapai:<\/h5>\r\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-29859\" src=\"https:\/\/triniti.eu\/wp-content\/uploads\/2024\/07\/VP-naujienlaiskio-vizualas-bigger-e1722435898903.jpg\" alt=\"\" width=\"2336\" height=\"1000\" srcset=\"https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2024\/07\/VP-naujienlaiskio-vizualas-bigger-e1722435898903.jpg 1280w, https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2024\/07\/VP-naujienlaiskio-vizualas-bigger-e1722435898903-300x128.jpg 300w, https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2024\/07\/VP-naujienlaiskio-vizualas-bigger-e1722435898903-1024x438.jpg 1024w, https:\/\/triniti.1kdigital.com\/wp-content\/uploads\/2024\/07\/VP-naujienlaiskio-vizualas-bigger-e1722435898903-768x329.jpg 768w\" sizes=\"(max-width: 2336px) 100vw, 2336px\" \/>\r\n<h5><span class=\"TextRun SCXW218264997 BCX8\" lang=\"LT-LT\" xml:lang=\"LT-LT\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW218264997 BCX8\">K\u0105<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">reikia<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">daryti<\/span><span class=\"NormalTextRun SCXW218264997 BCX8\">, <\/span><span class=\"NormalTextRun SCXW218264997 BCX8\">jei<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">t<\/span><span class=\"NormalTextRun SCXW218264997 BCX8\">varumo<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">ataskait\u0173<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">rengimas<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">j<\/span><span class=\"NormalTextRun SCXW218264997 BCX8\">\u016bs\u0173<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">\u012fmonei<\/span> <span class=\"NormalTextRun SCXW218264997 BCX8\">privalomas<\/span><span class=\"NormalTextRun SCXW218264997 BCX8\">?\u00a0<\/span><\/span><span class=\"EOP SCXW218264997 BCX8\" data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/h5>\r\n<b>Parengti tvarumo strategijos k\u016brimo plan\u0105:\r\n<\/b>vadovai turi sukurti i\u0161sam\u0173 plan\u0105, kaip \u012fmon\u0117 pasieks tvarumo tikslus ir u\u017etikrins atitikt\u012f teis\u0117s aktams.\r\n\r\n<b>Atlikti dvigubo poveikio vertinim\u0105 (double materiality):<\/b>\r\n\u012fvertinkite, kaip \u012fmon\u0117s veikla veikia aplink\u0105 ir visuomen\u0119 bei kaip aplinkos ir socialiniai veiksniai veikia \u012fmon\u0119.\r\n\r\n<b>Vykdyti atotr\u016bkio analiz\u0119 atitinkant \u012emoni\u0173 Tvarumo Ataskait\u0173 Direktyvos (CSRD) ir Europos Tvarumo Ataskait\u0173 Standart\u0173 (ESRS) reikalavimus:<\/b>\r\npatikrinkite esamus procesus ir dokumentus, kad u\u017etikrintum\u0117te j\u0173 atitikt\u012f naujiems Europos S\u0105jungos tvarumo reikalavimams.\r\n\r\n<b>Sukurti duomen\u0173 rinkimo proces\u0105:<\/b>\r\n\u012ediekite sistem\u0105, leid\u017eian\u010di\u0105 nuosekliai rinkti, saugoti ir analizuoti tvarumo duomenis.\r\n\r\n<b>Skai\u010diuoti \u0161iltnamio efekt\u0105 sukelian\u010di\u0173 duj\u0173 (\u0160ESD) emisijas:<\/b>\r\njei tai reik\u0161minga j\u016bs\u0173 veiklai, apskai\u010diuokite savo \u012fmon\u0117s \u0161iltnamio efekt\u0105 sukelian\u010di\u0173 duj\u0173 emisijas.\r\n<b>Svarbu<\/b>: Baltijos \u0161ali\u0173 bankai susivienijo ir suk\u016br\u0117 vie\u0161\u0105 \u0160iltnamio efekt\u0105 sukelian\u010di\u0173 duj\u0173 (\u0160ESD) skai\u010diuokl\u0119, kad smulkiam verslui b\u016bt\u0173 papras\u010diau apskai\u010diuoti savo emisijas. Tai padeda \u012fmon\u0117ms i\u0161vengti sud\u0117ting\u0173 ir \u012fvairi\u0173 skai\u010diavimo metodik\u0173 pasirinkimo. Naudodamiesi\u00a0<a href=\"https:\/\/www.lba.lt\/lt\/tvarumas\/sesd-emisiju-skaiciuokle\" target=\"_blank\" rel=\"noreferrer noopener\">\u0161ia skai\u010diuokle<\/a>, smulkios \u012fmon\u0117s gali surinkti reikaling\u0105 informacij\u0105, kuri atitinka Baltijos kredito \u012fstaig\u0173 reikalavimus.\r\n\r\n<b>Vykdyti taksonomijos atskleidim\u0105 ir \u012fvertinim\u0105:<\/b>\r\n\u012fvertinkite ir atskleiskite savo veiklos atitikt\u012f Europos S\u0105jungos tvarumo taksonomijai.\r\n\r\n<b>Parengti tvarumo strategij\u0105, politik\u0105 ir veiksm\u0173 plan\u0105:<\/b>\r\nsukurkite ir \u012fgyvendinkite konkre\u010dius veiksm\u0173 planus, kurie pad\u0117s pasiekti tvarumo tikslus.\r\n\r\n<b>Rengti ataskaitas<\/b>:\r\nparuo\u0161kite ir pateikite tvarumo ataskaitas skaitmeniniu formatu, \u012fskaitant reik\u0161ming\u0173 sri\u010di\u0173 atskleidimus ir duomenis.\r\n\r\n<b>U\u017etikrinti tvarumo atskaitomyb\u0117s u\u017etikrinimo paslaugas (audit\u0105):<\/b>\r\npasir\u016bpinkite, kad j\u016bs\u0173 tvarumo ataskaitos b\u016bt\u0173 patikrintos nepriklausom\u0173 auditori\u0173, kad b\u016bt\u0173 u\u017etikrintas j\u0173 tikslumas ir patikimumas.\n","protected":false},"featured_media":26919,"template":"","person_countries":[248],"people_industries":[],"experience_practice_area":[565],"insight_category":[917],"class_list":["post-29837","insights","type-insights","status-publish","has-post-thumbnail","hentry","person_countries-lietuva","experience_practice_area-aplinkosauga-socialine-atsakomybe-ir-valdysena-asv","insight_category-sustainability-lt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kas ir kada tur\u0117s teikti tvarumo ataskaitas? 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