{"id":9415,"date":"2026-03-17T13:00:32","date_gmt":"2026-03-17T12:00:32","guid":{"rendered":"https:\/\/www.trusteddecisions.com\/blog-new\/csrd-zinosanas-pienakumi-2026-gada-kas-mainisies-uznemumu-juridiskajas-prasibas\/"},"modified":"2026-07-15T07:05:53","modified_gmt":"2026-07-15T05:05:53","slug":"csrd-zinosanas-pienakumi-2026-gada-kas-mainisies-uznemumu-juridiskajas-prasibas","status":"publish","type":"blog-new","link":"https:\/\/www.trusteddecisions.com\/lv\/blog\/csrd-zinosanas-pienakumi-2026-gada-kas-mainisies-uznemumu-juridiskajas-prasibas\/","title":{"rendered":"CSRD zi\u0146o\u0161anas pien\u0101kumi 2026. gad\u0101: Kas main\u012bsies uz\u0146\u0113mumu juridiskaj\u0101s pras\u012bb\u0101s"},"content":{"rendered":"\r\n<h2 class=\"wp-block-heading\"><strong>Svar\u012bg\u0101kie fakti \u012bsum\u0101<\/strong><\/h2>\r\n\r\n<p>Ilgtsp\u0113jas zi\u0146o\u0161ana beidzot k\u013c\u016bst par oblig\u0101tu programmu Eiropas MVU un lielaj\u0101m korpor\u0101cij\u0101m. L\u012bdz ar papla\u0161in\u0101to CSRD zi\u0146o\u0161anas pien\u0101kumu, kas daudziem uz\u0146\u0113mumiem st\u0101sies sp\u0113k\u0101 2026. gad\u0101, juridisk\u0101s pras\u012bbas attiec\u012bb\u0101 uz p\u0101rredzam\u012bbu saist\u012bb\u0101 ar ilgtsp\u0113ju, vidi un soci\u0101lo atbild\u012bbu iev\u0113rojami palielin\u0101s. ES tiecas sasniegt skaidru m\u0113r\u0137i &#8211; juridiski un strat\u0113\u0123iski piel\u012bdzin\u0101t finan\u0161u un nefinan\u0161u darb\u012bbas r\u0101d\u012bt\u0101jus. Uz\u0146\u0113mumi, kas savlaic\u012bgi nesagatavojas jauno datu pras\u012bbu ievie\u0161anai sav\u0101s kontrolinga strukt\u016brvien\u012bb\u0101s, risk\u0113 ne tikai ar atbilst\u012bbas p\u0101rk\u0101pumiem, bet ar\u012b ar investoru un klientu uztic\u012bbas zaud\u0113\u0161anu.   <\/p>\r\n\r\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<h2 class=\"wp-block-heading\">No NFRD uz CSRD: jaunais laikmets ilgtsp\u0113jas p\u0101rskatu snieg\u0161an\u0101<\/h2>\r\n\r\n<p>Ilgu laiku nefinan\u0161u p\u0101rskatu snieg\u0161anas direkt\u012bva (bie\u017ei d\u0113v\u0113ta par Finan\u0161u p\u0101rskatu snieg\u0161anas direkt\u012bvu NFRD) nodro\u0161in\u0101ja pamatprincipu kopumu. V\u0101cij\u0101 \u0161\u012b vec\u0101 KSA direkt\u012bva tika transpon\u0113ta valsts ties\u012bbu aktos ar KSA-RUG (KSA direkt\u012bvas \u012bsteno\u0161anas likums). Probl\u0113ma: noteikumi ietekm\u0113ja tikai \u013coti nelielu uz kapit\u0101la tirgu orient\u0113tu lielu uz\u0146\u0113mumu grupu.  <\/p>\r\n\r\n<p>L\u012bdz ar Uz\u0146\u0113mumu ilgtsp\u0113j\u012bgas att\u012bst\u012bbas zi\u0146o\u0161anas direkt\u012bvas ievie\u0161anu \u0161\u012b situ\u0101cija b\u016btiski main\u0101s. \u0160\u012b jaun\u0101 direkt\u012bva aizst\u0101j NFRD, krasi papla\u0161ina to uz\u0146\u0113mumu loku, uz kuriem t\u0101 attiecas, un iev\u0113rojami pastiprina satura p\u0101rskat\u012b\u0161anas pien\u0101kumu. <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Uz\u0146\u0113mumu ilgtsp\u0113j\u012bgas att\u012bst\u012bbas zi\u0146o\u0161anas direkt\u012bva (CSRD) \u012bsum\u0101<\/h3>\r\n\r\n<p>Ties\u012bbu aktu galvenais m\u0113r\u0137is ir efekt\u012bvi nov\u0113rst &#8220;za\u013c\u0101s&#8221; metodes izmanto\u0161anu un nodro\u0161in\u0101t ieinteres\u0113taj\u0101m person\u0101m standartiz\u0113tus, sal\u012bdzin\u0101mus datus. Galven\u0101 uzman\u012bba vairs nav v\u0113rsta tikai uz viegl\u0101m deklar\u0101cij\u0101m par nodomu, bet gan uz stingriem, p\u0101rbaud\u0101miem KPI. <\/p>\r\n\r\n<p>Uz\u0146\u0113mumiem ir detaliz\u0113ti j\u0101atkl\u0101j, k\u0101 to uz\u0146\u0113m\u0113jdarb\u012bbas mode\u013ci ietekm\u0113 vidi un, glu\u017ei pret\u0113ji, k\u0101dus finan\u0161u riskus klimata p\u0101rmai\u0146as rada to uz\u0146\u0113m\u0113jdarb\u012bbas modelim (dubult\u0101s b\u016btiskuma princips). L\u012bdz ar to kontrole k\u013c\u016bst par uz\u0146\u0113mumu vad\u012bbas centru, jo nefinan\u0161u dati tagad ir j\u0101re\u0123istr\u0113 un \u0101r\u0113ji j\u0101revid\u0113 ar t\u0101du pa\u0161u stingr\u012bbu k\u0101 tradicion\u0101lie gada finan\u0161u p\u0101rskati. <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Pa\u0161reiz\u0113j\u0101s norises: &#8220;Aptur\u0113t pulksteni&#8221; un omnibus iniciat\u012bva<\/h3>\r\n\r\n<p>Briseles normat\u012bv\u0101 vide ir \u013coti dinamiska. Lai ekonomiski gr\u016btajos laikos nep\u0101rslogotu ekonomiku, Eiropas politi\u0137i nesen ir veiku\u0161i da\u017eus piel\u0101gojumus. <\/p>\r\n\r\n<p>Viens no spilgt\u0101kajiem piem\u0113riem ir t\u0101 sauktais <strong>&#8220;Stop the Clock<\/strong>&#8221; l\u0113mums. Ar to da\u017eu nozaru standartu (kas faktiski bija pl\u0101noti agr\u0101k) public\u0113\u0161ana tiek atlikta par diviem gadiem l\u012bdz 2026. gada vidum. Vienlaikus ar Omnibus direkt\u012bvu ir paredz\u0113ts par aptuveni 25 % racionaliz\u0113t visp\u0101r\u0113jos zi\u0146o\u0161anas pien\u0101kumus ES l\u012bmen\u012b, lai izvair\u012btos no nevajadz\u012bgas birokr\u0101tijas un dubl\u0113\u0161an\u0101s.  <\/p>\r\n\r\n<p>Ta\u010du j\u0101uzman\u0101s: neraugoties uz \u0161o selekt\u012bvo atvieglojumu, ko nodro\u0161ina &#8220;Stop the Clock&#8221; vai visaptvero\u0161\u0101 iniciat\u012bva, <strong>CSRD zi\u0146o\u0161anas pien\u0101kumu<\/strong> stingrais pamats paliek neskarts. Uz\u0146\u0113mumiem b\u016btu steidzami j\u0101izmanto laika rezerve, lai jau tagad izveidotu iek\u0161\u0113j\u0101s sist\u0113mas datu v\u0101k\u0161anai. <\/p>\r\n\r\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<h2 class=\"wp-block-heading\">CSRD darb\u012bbas joma: kam ir j\u0101sniedz zi\u0146ojums 2026. gad\u0101?<\/h2>\r\n\r\n<p>ES pak\u0101peniski papla\u0161ina CSRD darb\u012bbas jomu, lai dotu uz\u0146\u0113mumiem laiku, kas nepiecie\u0161ams piel\u0101go\u0161anai. Kam tie\u0161i un kad ir j\u0101zi\u0146o, ir atkar\u012bgs no uz\u0146\u0113muma lieluma un orient\u0101cijas uz kapit\u0101la tirgu. Kontrolei tas noz\u012bm\u0113, ka savlaic\u012bga sava statusa kategoriz\u0113\u0161ana ir absol\u016bti nepiecie\u0161ama.  <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Robe\u017ev\u0113rt\u012bbas: lielie uz\u0146\u0113mumi un saist\u012bbu papla\u0161in\u0101\u0161ana (2. k\u0101rta)<\/h3>\r\n\r\n<p>Ja t\u0101 sauktaj\u0101 1. posm\u0101 (par 2024. finan\u0161u gadu, 2025. gada zi\u0146ojumi) s\u0101kotn\u0113ji zi\u0146ojumi bija j\u0101sniedz tikai t\u0101m grup\u0101m, uz kur\u0101m jau attiec\u0101s vec\u0101 NFRD, tad 2. posm\u0101 pla\u0161\u0101kai tirgus da\u013cai tagad ir re\u0101ls ieguvums.<\/p>\r\n\r\n<p>S\u0101kot ar 2025. finan\u0161u gadu &#8211; zi\u0146ojumi tiks public\u0113ti 2026. gad\u0101 &#8211; piem\u0113ro\u0161anas jom\u0101 non\u0101ks v\u0113l desmitiem t\u016bksto\u0161u lielu uz\u0146\u0113mumu vis\u0101 Eirop\u0101. Uz\u0146\u0113mums tiek uzskat\u012bts par lielu, ja tas divos sec\u012bgos p\u0101rskata snieg\u0161anas datumos p\u0101rsniedz vismaz divas no \u0161\u0101d\u0101m trim robe\u017ev\u0113rt\u012bb\u0101m: <\/p>\r\n\r\n<ul class=\"wp-block-list\">\r\n<li><strong>vair\u0101k nek\u0101 250 darbinieku<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>vair\u0101k nek\u0101 50 miljonu eiro neto apgroz\u012bjums (nesen ES Komisija to palielin\u0101ja infl\u0101cijas d\u0113\u013c).<\/strong><\/li>\r\n\r\n\r\n\r\n<li><strong>vair\u0101k nek\u0101 25 miljoni eiro kop\u0113jos akt\u012bvos<\/strong><\/li>\r\n<\/ul>\r\n\r\n<h3 class=\"wp-block-heading\">Netie\u0161\u0101 ietekme uz mazajiem un vid\u0113jiem uz\u0146\u0113mumiem (MVU) pieg\u0101des \u0137\u0113d\u0113<\/h3>\r\n\r\n<p>Pat ja mazie un vid\u0113jie uz\u0146\u0113mumi (MVU) bie\u017ei vien pirmaj\u0101 br\u012bd\u012b nav tie\u0161i juridiski spiesti, tie \u013coti j\u016bt direkt\u012bvas papla\u0161in\u0101\u0161anas ietekmi. Iemesls tam ir t\u0101 sauktais &#8220;trickle-down effect&#8221; pieg\u0101des \u0137\u0113d\u0113. <\/p>\r\n\r\n<p>Liel\u0101s korpor\u0101cijas no saviem pieg\u0101d\u0101t\u0101jiem pieprasa detaliz\u0113tus datus par 3. tv\u0113ruma emisij\u0101m un ESG r\u0101d\u012bt\u0101jiem, lai var\u0113tu sagatavot savus ilgtsp\u0113jas zi\u0146ojumus saska\u0146\u0101 ar likumu. Tas noz\u012bm\u0113, ka MVU faktiski ir netie\u0161i spiesti sniegt \u0161o inform\u0101ciju. Uz kapit\u0101la tirgu orient\u0113tiem MVU tie\u0161ais, juridiskais zi\u0146o\u0161anas pien\u0101kums st\u0101sies sp\u0113k\u0101 v\u0113l\u0101kais 3. k\u0101rt\u0101.  <\/p>\r\n\r\n<style>\/* --- TABELLEN-DESIGN --- *\/\r\n  .td-table-wrapper {\r\n    font-family: \"Open Sans\", \"Segoe UI\", Tahoma, sans-serif;\r\n    margin: 40px auto;\r\n    max-width: 1000px;\r\n    padding: 0 12px; \/* Weniger Padding f\u00fcr Mobile-Platz *\/\r\n  }\r\n\r\n  \/* Scroll-Container f\u00fcr Mobile\/Tablet *\/\r\n  .td-table-scroll-container {\r\n    width: 100%;\r\n    overflow-x: auto; \r\n    -webkit-overflow-scrolling: touch;\r\n    border-radius: 8px;\r\n    box-shadow: 0 10px 30px rgba(0,0,0,0.06);\r\n    border: 1px solid #EAEAEA;\r\n    background-color: #FFFFFF;\r\n  }\r\n\r\n  .td-main-table {\r\n    width: 100%;\r\n    border-collapse: collapse;\r\n    min-width: 800px; \/* Garantiert Lesbarkeit auf Mobile *\/\r\n    text-align: left;\r\n  }\r\n\r\n  \/* Header-Styling (Mobile First: etwas kleiner) *\/\r\n  .td-main-table thead th {\r\n    background-color: #3C4B53;\r\n    color: #FFFFFF;\r\n    padding: 14px 15px;\r\n    font-weight: 700;\r\n    font-size: 0.85rem; \r\n    text-transform: uppercase;\r\n    letter-spacing: 0.5px;\r\n    border-top: 4px solid #9E7D42;\r\n    white-space: nowrap;\r\n  }\r\n\r\n  \/* Zellen-Styling *\/\r\n  .td-main-table td {\r\n    padding: 14px 15px;\r\n    color: #555555;\r\n    font-size: 0.82rem; \r\n    line-height: 1.5;\r\n    border-bottom: 1px solid #EAEAEA;\r\n    vertical-align: top;\r\n  }\r\n\r\n  .td-main-table tr:nth-child(even) {\r\n    background-color: #F9FAFB;\r\n  }\r\n\r\n  .td-main-table tr:hover {\r\n    background-color: #F1F3F5;\r\n    transition: background-color 0.2s ease;\r\n  }\r\n\r\n  .td-main-table tr:last-child td {\r\n    border-bottom: none;\r\n  }\r\n\r\n  .td-main-table td strong {\r\n    color: #3C4B53;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* Hinweis f\u00fcr Mobile-Nutzer *\/\r\n  .td-mobile-hint {\r\n    display: none;\r\n    font-size: 0.7rem;\r\n    color: #999;\r\n    text-align: right;\r\n    margin-bottom: 6px;\r\n  }\r\n\r\n  \/* --- RESPONSIVE ANPASSUNGEN --- *\/\r\n  @media (max-width: 850px) {\r\n    .td-mobile-hint { display: block; }\r\n  }\r\n\r\n  \/* Ab Tablet\/Desktop Schriften wieder auf Originalgr\u00f6\u00dfe *\/\r\n  @media (min-width: 768px) {\r\n    .td-main-table thead th {\r\n      font-size: 0.95rem;\r\n      padding: 18px 20px;\r\n    }\r\n    .td-main-table td {\r\n      font-size: 0.92rem;\r\n      padding: 16px 20px;\r\n    }\r\n  }\r\n<\/style><div class=\"td-table-wrapper\"><div class=\"td-mobile-hint\">\u2194 Tabelle seitlich wischen zum Scrollen<\/div><div class=\"td-table-scroll-container\"><table class=\"td-main-table\"><thead><tr><th>Umsetzungsstufe<\/th><th>Gesch\u00e4ftsjahr (Bericht im Folgejahr)<\/th><th>Betroffene Unternehmensgruppe<\/th><th>Relevante Schwellenwerte \/ Kriterien<\/th><\/tr><\/thead><tbody><tr><td><strong>Welle 1<\/strong><\/td><td>2024 (Bericht 2025)<\/td><td>Bereits NFRD-pflichtige Unternehmen<\/td><td>Kapitalmarktorientiert, > 500 Mitarbeiter<\/td><\/tr><tr><td><strong>Welle 2<\/strong><\/td><td>2025 (Bericht 2026)<\/td><td>Alle anderen gro\u00dfen Unternehmen<\/td><td>> 250 Mitarbeiter, > 50 Mio. \u20ac Nettoumsatz, > 25 Mio. \u20ac Bilanzsumme (2 von 3)<\/td><\/tr><tr><td><strong>Welle 3<\/strong><\/td><td>2026 (Bericht 2027)<\/td><td>Kapitalmarktorientierte KMU<\/td><td>B\u00f6rsennotiert (mit Opt-out-M\u00f6glichkeit bis 2028)<\/td><\/tr><\/tbody><\/table><\/div><\/div>\r\n\r\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<h2 class=\"wp-block-heading\">ESRS un ESG: pras\u012bbas zi\u0146ojumu saturam<\/h2>\r\n\r\n<p>Ar vienk\u0101r\u0161u nodoma deklar\u0101ciju vairs nepietiek, lai sniegtu sal\u012bdzin\u0101mus ilgtsp\u0113j\u012bbas zi\u0146ojumus vis\u0101 Eirop\u0101. L\u012bdz ar Eiropas Komisijas jaunaj\u0101m pras\u012bb\u0101m tagad past\u0101v stingrs, saisto\u0161s noteikumu kopums, kas veido standartiz\u0113tu pamatu visiem attiec\u012bgajiem uz\u0146\u0113mumiem. <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Eiropas Ilgtsp\u0113jas zi\u0146o\u0161anas standarti (ESRS) k\u0101 jauns pamats<\/h3>\r\n\r\n<p>Eiropas Ilgtsp\u0113jas zi\u0146o\u0161anas standarti (ESRS) ir jauno zi\u0146o\u0161anas pras\u012bbu centr\u0101lais elements. \u0160ie standarti, kurus liel\u0101 m\u0113r\u0101 izstr\u0101d\u0101ja EFRAG (Eiropas Finan\u0161u p\u0101rskatu padomdev\u0113ju grupa) un public\u0113ja Ofici\u0101laj\u0101 V\u0113stnes\u012b, tagad ir juridiski saisto\u0161i. <\/p>\r\n\r\n<p>Turpm\u0101k ietekm\u0113tajiem uz\u0146\u0113mumiem b\u016bs j\u0101atkl\u0101j detaliz\u0113ta inform\u0101cija par vides, soci\u0101lajiem un p\u0101rvald\u012bbas (ESG) aspektiem. Tom\u0113r, lai nep\u0101rslogotu ekonomiku, ES ir iestr\u0101d\u0101jusi pragmatiskas rezerves: T\u0101 saukt\u0101 &#8220;Stop the Clock&#8221; direkt\u012bva atliek stingru nozaru standartu ievie\u0161anu l\u012bdz 2026. gadam. L\u012bdztekus administrat\u012bvajiem atvieglojumiem, ko nodro\u0161ina visaptvero\u0161\u0101 iniciat\u012bva, tas dod uz\u0146\u0113mumiem v\u0113rt\u012bgu laiku, lai organiz\u0113ti izveidotu savas iek\u0161\u0113j\u0101s datu strukt\u016bras.  <\/p>\r\n\r\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<h2 class=\"wp-block-heading\">CSRD \u012bsteno\u0161ana kontrolling\u0101: prakse un siner\u0123ija<\/h2>\r\n\r\n<p>Praks\u0113 CSRD ievie\u0161ana vairs nav tikai PR jaut\u0101jums, bet gan strat\u0113\u0123isks uzdevums visai uz\u0146\u0113muma vad\u012bbai. Tam ir nepiecie\u0161ama piln\u012bga vad\u012bbas un kontrolinga iesaiste, lai efekt\u012bvi apvienotu nepiecie\u0161amos datu virzienus starp departamentiem. <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Datu v\u0101k\u0161ana: saikne starp CSRD, ES taksonomiju un LkSG<\/h3>\r\n\r\n<p>Efekt\u012bvu zi\u0146o\u0161anu var pan\u0101kt tikai tad, ja gudri sasaista sp\u0113k\u0101 eso\u0161os noteikumus. No vienas puses, ir j\u0101izveido tie\u0161a saikne ar ES taksonomiju, kas izm\u0113r\u0101m\u0101 veid\u0101 nosaka, kuras saimniecisk\u0101s darb\u012bbas tiek uzskat\u012btas par ilgtsp\u0113j\u012bg\u0101m no vides viedok\u013ca. <\/p>\r\n\r\n<p>No otras puses, past\u0101v milz\u012bga siner\u0123ija ar Likumu par pieg\u0101des \u0137\u0113des uzticam\u012bbas p\u0101rbaudi (LkSG): ja cilv\u0113kties\u012bbu uzticam\u012bbas p\u0101rbaudes pien\u0101kumi pieg\u0101des \u0137\u0113d\u0113 tik un t\u0101 tiek p\u0101rbaud\u012bti un dokument\u0113ti, \u0161os datu punktus var viegli p\u0101rnest uz CSRD zi\u0146ojumu. Tas \u013cauj izvair\u012bties no darba dubl\u0113\u0161anas. <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">\u012asteno\u0161anas pal\u012bgl\u012bdzek\u013ci efekt\u012bvai zi\u0146o\u0161anai<\/h3>\r\n\r\n<p>Spiediens r\u012bkoties pieaug ar\u012b no \u0101rpuses: ilgtsp\u0113j\u012bga finans\u0113juma ietvaros bankas, investori un apdro\u0161in\u0101\u0161anas sabiedr\u012bbas aizvien bie\u017e\u0101k pieprasa uzticamus ESG datus aizdevumu izsnieg\u0161anai un politikas izdo\u0161anai. Pa\u0161reiz\u0113jie p\u0113t\u012bjumi liecina, ka joproj\u0101m ir lielas datu nepiln\u012bbas, jo \u012bpa\u0161i MVU sektor\u0101. Lai nov\u0113rstu \u0161os tr\u016bkumus, uz\u0146\u0113mumiem b\u016btu j\u0101izmanto EFRAG ofici\u0101lie ievie\u0161anas pal\u012bgl\u012bdzek\u013ci un profesion\u0101li kontrolinga programmat\u016bras risin\u0101jumi, kas jau agr\u012bn\u0101 posm\u0101 automatiz\u0113ti un audit\u0113jam\u0101 veid\u0101 sagatavo ESG datus.  <\/p>\r\n\r\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<style>\/* --- GRUND-VARIABLEN & CONTAINER --- *\/\r\n  .td-new-kpi-box {\r\n    --td-gold: #9E7D42;\r\n    --td-dark: #3C4B53;\r\n    --td-bg: #FFFFFF;\r\n    --td-item-bg: #FFFFFF;\r\n    --td-text: #555555;\r\n    --td-shadow: 0 10px 30px rgba(0,0,0,0.06);\r\n\r\n    background-color: var(--td-bg);\r\n    font-family: \"Open Sans\", \"Segoe UI\", sans-serif;\r\n    padding: 20px 12px; \/* Kompakt f\u00fcr Mobile *\/\r\n    margin: 20px auto;\r\n    max-width: 700px; \/* Schmaler gezogen, da nur eine Spalte *\/\r\n    border-top: 5px solid var(--td-gold);\r\n    box-shadow: 0 15px 40px rgba(0,0,0,0.08);\r\n    position: relative;\r\n    border-radius: 8px;\r\n    box-sizing: border-box;\r\n  }\r\n\r\n  \/* --- HEADER DESIGN --- *\/\r\n  .td-new-kpi-header {\r\n    display: flex;\r\n    flex-direction: column;\r\n    align-items: center;\r\n    margin-bottom: 20px;\r\n    text-align: center;\r\n  }\r\n\r\n  .td-new-kpi-header h3 {\r\n    color: var(--td-dark);\r\n    margin: 0;\r\n    font-size: 1.05rem; \r\n    font-weight: 700;\r\n    text-transform: uppercase;\r\n    letter-spacing: 0.5px;\r\n    border-bottom: 2px solid var(--td-gold);\r\n    padding-bottom: 6px;\r\n    display: inline-block;\r\n  }\r\n\r\n  \/* --- STAPEL-LAYOUT (IMMER UNTEREINANDER) --- *\/\r\n  .td-new-kpi-grid {\r\n    display: grid;\r\n    grid-template-columns: 1fr; \/* Fest auf 1 Spalte f\u00fcr alle Devices *\/\r\n    gap: 15px; \/* Abstand zwischen den gestapelten Cards *\/\r\n  }\r\n\r\n  \/* --- KACHEL DESIGN --- *\/\r\n  .td-new-kpi-card {\r\n    background-color: var(--td-item-bg);\r\n    padding: 18px 15px; \r\n    border-radius: 10px;\r\n    border: 1px solid #EAEAEA;\r\n    box-shadow: var(--td-shadow);\r\n    transition: transform 0.3s ease;\r\n    width: 100%;\r\n    box-sizing: border-box;\r\n    display: flex;\r\n    flex-direction: column;\r\n    align-items: flex-start;\r\n  }\r\n\r\n  .td-new-kpi-card-icon {\r\n    background-color: #f2e6d1;\r\n    color: var(--td-gold);\r\n    width: 35px;\r\n    height: 35px;\r\n    border-radius: 50%;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: center;\r\n    margin-bottom: 10px;\r\n  }\r\n\r\n  .td-new-kpi-card strong {\r\n    display: block;\r\n    color: var(--td-dark);\r\n    font-size: 0.85rem; \r\n    text-transform: uppercase;\r\n    margin-bottom: 6px;\r\n    font-weight: 700;\r\n    line-height: 1.2;\r\n  }\r\n\r\n  .td-new-kpi-card p {\r\n    margin: 0;\r\n    font-size: 0.82rem; \r\n    line-height: 1.4;\r\n    color: var(--td-text);\r\n  }\r\n\r\n  \/* --- MINIMALE ANPASSUNG F\u00dcR DESKTOP (PLATZ & HOVER) --- *\/\r\n  @media (min-width: 768px) {\r\n    .td-new-kpi-box { \r\n      padding: 40px; \r\n      margin: 40px auto; \r\n    }\r\n    .td-new-kpi-grid { gap: 20px; }\r\n    .td-new-kpi-header h3 { font-size: 1.3rem; }\r\n    .td-new-kpi-card strong { font-size: 1rem; }\r\n    .td-new-kpi-card p { font-size: 0.9rem; }\r\n    \r\n    .td-new-kpi-card:hover {\r\n      transform: translateX(10px); \/* Schiebt die Card beim Hover leicht nach rechts *\/\r\n      box-shadow: 0 10px 25px rgba(158,125,66,0.1);\r\n      border-color: var(--td-gold);\r\n    }\r\n  }\r\n<\/style><div class=\"td-new-kpi-box\"><div class=\"td-new-kpi-header\"><h3>Steuerungs-KPIs f\u00fcr das ESG-Reporting<\/h3><\/div><div class=\"td-new-kpi-grid\"><div class=\"td-new-kpi-card\"><div class=\"td-new-kpi-card-icon\"><svg width=\"18\" height=\"18\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M22 11.08V12a10 10 0 1 1-5.93-9.14\"><\/path><polyline points=\"22 4 12 14.01 9 11.01\"><\/polyline><\/svg><\/div><strong>ESRS Data Coverage Rate<\/strong><p>Anteil der vom ESRS geforderten Datenpunkte, die bereits automatisiert erfasst werden.<\/p><\/div><div class=\"td-new-kpi-card\"><div class=\"td-new-kpi-card-icon\"><svg width=\"18\" height=\"18\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 2v20M17 5H9.5a3.5 3.5 0 0 0 0 7h5a3.5 3.5 0 0 1 0 7H6\"><\/path><\/svg><\/div><strong>Taxonomie-konforme Quote<\/strong><p>Prozentualer Anteil von Umsatz, CapEx und OpEx, die als \u00f6kologisch nachhaltig gelten.<\/p><\/div><div class=\"td-new-kpi-card\"><div class=\"td-new-kpi-card-icon\"><svg width=\"18\" height=\"18\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M21 16V8a2 2 0 0 0-1-1.73l-7-4a2 2 0 0 0-2 0l-7 4A2 2 0 0 0 3 8v8a2 2 0 0 0 1 1.73l7 4a2 2 0 0 0 2 0l7-4A2 2 0 0 0 21 16z\"><\/path><polyline points=\"3.27 6.96 12 12.01 20.73 6.96\"><\/polyline><line x1=\"12\" y1=\"22.08\" x2=\"12\" y2=\"12\"><\/line><\/svg><\/div><strong>Scope 1-3 THG-Emissionen<\/strong><p>Absolut gemessene Emissionen mit Fokus auf die vor- und nachgelagerte Lieferkette.<\/p><\/div><div class=\"td-new-kpi-card\"><div class=\"td-new-kpi-card-icon\"><svg width=\"18\" height=\"18\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"><\/path><line x1=\"12\" y1=\"9\" x2=\"12\" y2=\"13\"><\/line><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"><\/line><\/svg><\/div><strong>LkSG Risk-Score<\/strong><p>Indexwert zur Bewertung von Risiken bez\u00fcglich Menschenrechtsverletzungen in der Lieferkette.<\/p><\/div><\/div><\/div>\r\n\r\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<h2 class=\"wp-block-heading\">Risku un ieinteres\u0113to personu gaidu iev\u0113ro\u0161ana<\/h2>\r\n\r\n<p>Vad\u012bba nedr\u012bkst p\u0101rprast jauno zi\u0146o\u0161anas pien\u0101kumu ievie\u0161anu k\u0101 vienk\u0101r\u0161u atbilst\u012bbas nodro\u0161in\u0101\u0161anu. T\u0101 dr\u012bz\u0101k ir saist\u012bta ar to, lai padar\u012btu izm\u0113r\u0101mus uz\u0146\u0113m\u0113jdarb\u012bbas pamatriski un strat\u0113\u0123iski p\u0101rvald\u012btu \u0101r\u0113jo ieinteres\u0113to personu rad\u012bto milz\u012bgo spiediena pieaugumu. <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Ilgtsp\u0113j\u012bgs finans\u0113jums un investoru loma<\/h3>\r\n\r\n<p>Kapit\u0101la nodro\u0161in\u0101t\u0101ji, liel\u0101kie klienti un biznesa partneri &#8211; uz\u0146\u0113muma galven\u0101s ieinteres\u0113t\u0101s puses &#8211; arvien vair\u0101k pieprasa p\u0101rredzamus un uzticamus ESG datus. Iemesls tam ir ac\u012bmredzams: bank\u0101m un investoriem ir j\u0101padara savi portfe\u013ci &#8220;za\u013c\u0101ki&#8221; k\u0101 da\u013ca no ES ilgtsp\u0113j\u012bgas finans\u0113\u0161anas strat\u0113\u0123ijas. <\/p>\r\n\r\n<p>MVU tas noz\u012bm\u0113, ka aizdevumi un procentu likmes aizvien vair\u0101k ir saist\u012btas ar to ilgtsp\u0113j\u012bbas r\u0101d\u012bt\u0101jiem. Tie, kas sniedz nepiln\u012bgus p\u0101rskatus vai kuriem ir v\u0101ji KPI, risk\u0113 ne tikai ar liel\u0101k\u0101m finans\u0113juma izmaks\u0101m, bet ar\u012b ar izsl\u0113g\u0161anu no svar\u012bg\u0101m pieg\u0101des \u0137\u0113d\u0113m un publiskajiem konkursiem. T\u0101d\u0113j\u0101di p\u0101rejo\u0161ie un fiziskie klimata riski tie\u0161\u0101 veid\u0101 izpau\u017eas k\u0101 nopietni, finansi\u0101li uz\u0146\u0113m\u0113jdarb\u012bbas riski.  <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Vad\u012bbas atbild\u012bba un pien\u0101kumi<\/h3>\r\n\r\n<p>Ar CSRD ilgtsp\u0113jas p\u0101rskatu snieg\u0161ana tiek pacelta uz t\u0101du pa\u0161u juridisko l\u012bmeni k\u0101 tradicion\u0101lie finan\u0161u p\u0101rskati. Vienlaikus ar to iev\u0113rojami palielin\u0101s izpilddirektoru, val\u017eu un uzraudz\u012bbas padomju atbild\u012bba. <\/p>\r\n\r\n<p>Eiropas direkt\u012bvas pras\u012bbas dal\u012bbvalst\u012bm ir j\u0101transpon\u0113 savos ties\u012bbu aktos. \u0160o piem\u0113rojamo ties\u012bbu aktu p\u0101rk\u0101pums &#8211; vai tas b\u016btu &#8220;za\u013c\u0101s skalo\u0161anas&#8221;, nepiln\u012bgu datu vai nov\u0113lotas iesnieg\u0161anas gad\u012bjums &#8211; vairs nav nenoz\u012bm\u012bgs p\u0101rk\u0101pums. C l\u012bme\u0146a vad\u012bt\u0101jiem draud bargi sodi un nopietnos gad\u012bjumos pat personisk\u0101 atbild\u012bba. T\u0101p\u0113c ir v\u0113l jo svar\u012bg\u0101k, ka turpm\u0101k p\u0101rskatiem b\u016bs j\u0101iziet stingra \u0101r\u0113ja rev\u012bzija (apliecin\u0101jums), ko veic revidenti.   <\/p>\r\n\r\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<style>.td-premium-cta-split {\r\n  display: flex;\r\n  flex-direction: column; \/* Erzwingt Bild oben, Content unten auf ALLEN Ger\u00e4ten *\/\r\n  background-color: #FFFFFF;\r\n  border-radius: 12px;\r\n  overflow: hidden;\r\n  max-width: 900px;\r\n  margin: 60px auto;\r\n  box-shadow: 0 15px 40px rgba(0,0,0,0.08);\r\n  border-top: 5px solid #9E7D42;\r\n  font-family: \"Open Sans\", -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, sans-serif;\r\n}\r\n\r\n.td-premium-cta-visual {\r\n  width: 100%;\r\n  height: 350px; \/* Feste H\u00f6he f\u00fcr Desktop (kannst du anpassen) *\/\r\n  background-image: url('https:\/\/images.unsplash.com\/photo-1497366216548-37526070297c?q=80&w=1000&auto=format&fit=crop');\r\n  background-size: cover;\r\n  background-position: center;\r\n  position: relative;\r\n  overflow: hidden;\r\n}\r\n\r\n.td-premium-cta-visual::after {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 100%;\r\n  background: linear-gradient(135deg, rgba(60, 75, 83, 0.5) 0%, rgba(255, 255, 255, 0) 100%);\r\n  z-index: 1;\r\n}\r\n\r\n.td-premium-cta-content {\r\n  width: 100%;\r\n  padding: 60px;\r\n  display: flex;\r\n  flex-direction: column;\r\n  justify-content: center;\r\n  align-items: center; \/* Zentriert Content auf Desktop *\/\r\n  background-color: #FFFFFF;\r\n  text-align: center; \/* Text zentriert *\/\r\n  box-sizing: border-box;\r\n}\r\n\r\n.td-premium-cta-logo {\r\n  max-width: 200px;\r\n  height: auto;\r\n  margin-bottom: 30px;\r\n  display: block;\r\n}\r\n\r\n.td-premium-cta-title {\r\n  color: #3C4B53;\r\n  font-weight: 700;\r\n  font-size: 1.8rem;\r\n  line-height: 1.3;\r\n  margin-bottom: 20px;\r\n  text-transform: uppercase;\r\n  letter-spacing: 0.5px;\r\n  position: relative;\r\n  padding-bottom: 10px;\r\n}\r\n\r\n.td-premium-cta-title::after {\r\n  content: \"\";\r\n  position: absolute;\r\n  bottom: 0;\r\n  left: 50%; \/* Zentriert den Goldstrich *\/\r\n  transform: translateX(-50%);\r\n  width: 80px;\r\n  height: 3px;\r\n  background-color: #9E7D42;\r\n  border-radius: 2px;\r\n}\r\n\r\n.td-premium-cta-text {\r\n  color: #555555;\r\n  font-size: 1rem;\r\n  line-height: 1.7;\r\n  margin-bottom: 40px;\r\n  max-width: 600px; \/* Etwas breiter f\u00fcr zentriertes Layout *\/\r\n}\r\n\r\n.td-premium-cta-text strong {\r\n  color: #3C4B53;\r\n}\r\n\r\n.td-premium-cta-button {\r\n  display: inline-block;\r\n  background-color: #9E7D42;\r\n  color: #FFFFFF !important;\r\n  font-weight: 700;\r\n  font-size: 1rem;\r\n  text-transform: uppercase;\r\n  letter-spacing: 1px;\r\n  text-decoration: none;\r\n  padding: 16px 35px;\r\n  border-radius: 50px;\r\n  border: 2px solid #9E7D42;\r\n  transition: all 0.3s ease;\r\n  box-shadow: 0 8px 20px rgba(158,125,66,0.15);\r\n}\r\n\r\n.td-premium-cta-button:hover {\r\n  background-color: #3C4B53;\r\n  border-color: #3C4B53;\r\n  transform: translateY(-3px);\r\n  box-shadow: 0 12px 25px rgba(60,75,83,0.2);\r\n}\r\n\r\n\/* --- MOBILE ANPASSUNGEN --- *\/\r\n@media (max-width: 768px) {\r\n  .td-premium-cta-split {\r\n    margin: 40px 15px;\r\n  }\r\n  .td-premium-cta-visual {\r\n    height: 220px; \/* Flacheres Bild auf Mobile *\/\r\n  }\r\n  .td-premium-cta-content {\r\n    padding: 40px 25px;\r\n  }\r\n  .td-premium-cta-title {\r\n    font-size: 1.4rem;\r\n  }\r\n  .td-premium-cta-button {\r\n    width: 100%;\r\n    box-sizing: border-box;\r\n  }\r\n}\r\n<\/style><div class=\"td-premium-cta-split\"><div class=\"td-premium-cta-visual\"><\/div><div class=\"td-premium-cta-content\"><img decoding=\"async\" src=\"https:\/\/www.trusteddecisions.com\/wp-content\/uploads\/2023\/11\/cropped-TD-Logo-Transparent_250x76.png\" alt=\"Trusted Decisions Logo\" class=\"td-premium-cta-logo\"\/><span class=\"td-premium-cta-title\">Sind Sie bereit f\u00fcr 2026?<\/span><p class=\"td-premium-cta-text\"><strong>Machen Sie Ihr ESG-Reporting revisionssicher.<\/strong> Erfahren Sie, wie wir Ihr Controlling bei der Automatisierung der Datenerfassung und der nahtlosen Umsetzung der CSRD-Vorgaben unterst\u00fctzen.<\/p><a href=\"https:\/\/kontakt.trusteddecisions.com\/kontakt\/page_ghq1xw\/\" class=\"td-premium-cta-button\">Jetzt ESG-Beratung anfragen<\/a><\/div><\/div>\r\n\r\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<h2 class=\"wp-block-heading\"><strong>Bie\u017e\u0101k uzdotie jaut\u0101jumi <\/strong><\/h2>\r\n\r\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\r\n\r\n<h3 class=\"wp-block-heading\">Ko tie\u0161i ietver jaun\u0101s ilgtsp\u0113jas p\u0101rskatu snieg\u0161anas pras\u012bbas?<\/h3>\r\n\r\n<p>T\u0101s ir daudz pla\u0161\u0101kas par br\u012bvpr\u0101t\u012bgu nodomu deklar\u0101ciju. Uz\u0146\u0113mumiem, uz kuriem tas attiecas, ir j\u0101izmanto izm\u0113r\u0101mi dati, lai par\u0101d\u012btu, k\u0101 to r\u012bc\u012bba ietekm\u0113 vidi un sabiedr\u012bbu un, glu\u017ei pret\u0113ji, k\u0101dus finansi\u0101lus riskus klimata p\u0101rmai\u0146as rada to uz\u0146\u0113m\u0113jdarb\u012bbas modelim. <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Vai atsevi\u0161\u0137\u0101s nozar\u0113s ir iz\u0146\u0113mumi?<\/h3>\r\n\r\n<p>Visp\u0101r\u0113jie p\u0101rskatu snieg\u0161anas standarti attiecas uz visiem oblig\u0101tajiem uz\u0146\u0113mumiem. Tom\u0113r s\u0101kotn\u0113jais ES priek\u0161likums nekav\u0113joties paral\u0113li ieviest padzi\u013cin\u0101tas nozaru pras\u012bbas tika atlikts. T\u0101d\u0113j\u0101di uz\u0146\u0113mumiem tiek dots vair\u0101k laika datu strukt\u016bru izveidei.  <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">K\u0101da noz\u012bme ir soci\u0101lajiem aspektiem zi\u0146o\u0161an\u0101?<\/h3>\r\n\r\n<p>Uz\u0146\u0113mumiem ir p\u0101rredzami j\u0101dokument\u0113, k\u0101 tie veicina taisn\u012bgus darba apst\u0101k\u013cus un nodro\u0161ina cilv\u0113kties\u012bbu iev\u0113ro\u0161anu vis\u0101 v\u0113rt\u012bbu \u0137\u0113d\u0113. Re\u0123istr\u0101cijas procesus var lieliski apvienot ar pien\u0101kumiem, kas izriet no Likuma par pieg\u0101des \u0137\u0113des uzticam\u012bbas p\u0101rbaudi (LkSG). <\/p>\r\n\r\n<h3 class=\"wp-block-heading\">Vai politi\u0137i pied\u0101v\u0101 atvieglojumus ar\u012b MVU?<\/h3>\r\n\r\n<p>J\u0101. Lai samazin\u0101tu birokr\u0101tisko slogu un izvair\u012btos no p\u0101rm\u0113r\u012bga regul\u0113juma, ES ir ieviesusi m\u0113r\u0137tiec\u012bgus vienk\u0101r\u0161ojumus. Ar t\u0101d\u0101m iniciat\u012bv\u0101m k\u0101 &#8220;Omnibus I&#8221; pakete ir paredz\u0113ts racionaliz\u0113t dubl\u0113jo\u0161os zi\u0146o\u0161anas pien\u0101kumus un samazin\u0101t administrat\u012bvo slogu kontroles jom\u0101. <\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>Svar\u012bg\u0101kie fakti \u012bsum\u0101 Ilgtsp\u0113jas zi\u0146o\u0161ana beidzot k\u013c\u016bst par oblig\u0101tu programmu Eiropas MVU un lielaj\u0101m korpor\u0101cij\u0101m. L\u012bdz ar papla\u0161in\u0101to CSRD zi\u0146o\u0161anas<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":8384,"parent":0,"template":"","format":"standard","meta":[],"blog-tag":[],"blog-type":[134],"class_list":["post-9415","blog-new","type-blog-new","status-publish","format-standard","has-post-thumbnail","hentry","blog-type-esg-un-ilgtspejiba"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new\/9415","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-new"}],"about":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/types\/blog-new"}],"author":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/users\/2"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media\/8384"}],"wp:attachment":[{"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/media?parent=9415"}],"wp:term":[{"taxonomy":"blog-tag","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-tag?post=9415"},{"taxonomy":"blog-type","embeddable":true,"href":"https:\/\/www.trusteddecisions.com\/lv\/wp-json\/wp\/v2\/blog-type?post=9415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}