{"id":988915,"date":"2026-01-15T13:48:06","date_gmt":"2026-01-15T13:48:06","guid":{"rendered":"https:\/\/dpp-ecodesign.com\/?p=988915"},"modified":"2026-01-15T13:48:06","modified_gmt":"2026-01-15T13:48:06","slug":"esg-trendovi-2026-od-predanosti-do-odgovornosti","status":"publish","type":"post","link":"https:\/\/dpp-ecodesign.com\/hr\/2026\/01\/15\/esg-trends-2026-from-commitment-to-accountability\/","title":{"rendered":"ESG trendovi 2026: Od predanosti do odgovornosti"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"988915\" class=\"elementor elementor-988915\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ce0ae8 e-flex e-con-boxed e-con e-parent\" data-id=\"5ce0ae8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-5f629a1 elementor-widget elementor-widget-text-editor\" data-id=\"5f629a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"97\" data-end=\"378\">Kako ulazimo u 2026. godinu, ESG o\u010dito ulazi u zreliju i zahtjevniju fazu. Fokus se pomi\u010de od op\u0107enitih obveza i izjava o ambicijama prema <strong data-start=\"264\" data-end=\"377\">mjerljivi ishodi, odgovornost i duboka integracija u temeljne poslovne modele i tr\u017ei\u0161nu infrastrukturu<\/strong>.<\/p>\n<p data-start=\"380\" data-end=\"592\">ESG vi\u0161e nije paralelna inicijativa odr\u017eivosti niti zadatak izvje\u0161tavanja vo\u0111en uskla\u0111eno\u0161\u0107u. Postaje sredi\u0161nja prizmica kroz koju organizacije upravljaju rizikom, ja\u010daju otpornost i stvaraju dugoro\u010dnu vrijednost.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dd7d6e elementor-widget elementor-widget-heading\" data-id=\"1dd7d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Klju\u010dni trendovi koji oblikuju sljede\u0107u fazu ESG-a<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-2a4fa24 elementor-widget elementor-widget-text-editor\" data-id=\"2a4fa24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"644\" data-end=\"690\"><strong>Standardizacija i obavezno objavljivanje<\/strong><\/h5><p data-start=\"691\" data-end=\"1113\">Globalna konvergencija oko standarda kao \u0161to su <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">IFRS S1<\/span><\/span> i <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">IFRS S2<\/span><\/span>, uskla\u0111en s okvirom <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">ISSB<\/span><\/span>, zna\u010dajno podi\u017ee o\u010dekivanja oko <strong data-start=\"934\" data-end=\"982\">dosljednost, kvaliteta podataka i usporljivost<\/strong>. Objave o odr\u017eivosti (ESG) sve se \u010de\u0161\u0107e tretiraju s jednakom strogosti kao financijsko izvje\u0161tavanje, uklju\u010duju\u0107i sna\u017enije upravljanje i provjeru.<\/p><h5 data-start=\"1120\" data-end=\"1161\"><strong>ESG kao agenda rizika i otpornosti<\/strong><\/h5><p data-start=\"1162\" data-end=\"1454\">Klima, dru\u0161tveni i upravlja\u010dki rizici se sustavno ugra\u0111uju u <strong data-start=\"1239\" data-end=\"1313\">upravljanje poslovnim rizicima, strate\u0161ko planiranje i alokacija kapitala<\/strong>. ESG se vi\u0161e ne smatra samostalnom temom odr\u017eivosti, ve\u0107 klju\u010dnom komponentom kontinuiteta poslovanja i dugoro\u010dne konkurentnosti.<\/p><h5 data-start=\"1461\" data-end=\"1488\"><strong>Klima izvan ugljika<\/strong><\/h5><p data-start=\"1489\" data-end=\"1791\">Osim izvje\u0161tavanja o emisijama, organizacije pro\u0161iruju svoj fokus kako bi uklju\u010dile <strong data-start=\"1568\" data-end=\"1640\">rizici prijelaza, fizi\u010dki klimatski rizici i utjecaji povezani s prirodom<\/strong>. Razmatranja bioraznolikosti, ekosustava i prirodnog kapitala postaju sastavni dio razumijevanja otpornosti lanca opskrbe i operativne izlo\u017eenosti.<\/p><h5 data-start=\"1798\" data-end=\"1830\"><strong>Integritet tr\u017ei\u0161ta i povjerenje<\/strong><\/h5><p data-start=\"1831\" data-end=\"2156\">Na tr\u017ei\u0161tima kapitala i u financijskim tr\u017ei\u0161nim infrastruktura, ESG je usko povezan s <strong data-start=\"1913\" data-end=\"2022\">transparentnost, kvaliteta objavljivanja, eti\u010dko pona\u0161anje i vjerodostojnost instrumenata odr\u017eivog financiranja<\/strong>. Regulatorni nadzor i o\u010dekivanja ulaga\u010da u vezi s greenwashingom sve su intenzivniji, \u010dine\u0107i povjerenje i integritet sredi\u0161njim ESG ishodima.<\/p><h5 data-start=\"2163\" data-end=\"2193\"><strong>Podaci, tehnologija i umjetna inteligencija<\/strong><\/h5><p data-start=\"2194\" data-end=\"2472\">Automatizacija, napredna analitika i <strong data-start=\"2230\" data-end=\"2249\">Alati vo\u0111eni umjetnom inteligencijom<\/strong> Postaju klju\u010dni za upravljanje ESG podacima u velikom opsegu, pobolj\u0161anje spremnosti za reviziju i podr\u0161ku informiranom dono\u0161enju odluka. Bez \u010dvrstih digitalnih temelja, ESG ambicije bit \u0107e sve te\u017ee operacionalizirati.<\/p><h5 data-start=\"2479\" data-end=\"2503\"><strong>Ljudi i kultura<\/strong><\/h5><p data-start=\"2504\" data-end=\"2790\">Sna\u017eni okviri upravljanja, u\u010dinkoviti <strong data-start=\"2544\" data-end=\"2567\">mehanizmi za prijavu nepravilnosti<\/strong>, a ESG kompetencije u organizacijama ostaju klju\u010dni pokreta\u010di odr\u017eive uspje\u0161nosti. U kona\u010dnici, uspjeh u ESG-u ovisi ne samo o politikama i pokazateljima, ve\u0107 i o organizacijskoj kulturi i odgovornosti vodstva.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c4c3df elementor-widget elementor-widget-heading\" data-id=\"4c4c3df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Zaklju\u010dak: ESG kao pokreta\u010d dugoro\u010dne vrijednosti<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-f3e2c82 elementor-widget elementor-widget-text-editor\" data-id=\"f3e2c82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>U 2026. godini ESG se manje odnosi na izvje\u0161tavanje radi samog izvje\u0161tavanja, a vi\u0161e o <strong data-start=\"2917\" data-end=\"3003\">Kako odr\u017eivost ja\u010da tr\u017ei\u0161ta, institucije i dugoro\u010dno stvaranje vrijednosti<\/strong>. Organizacije koje ESG tretiraju kao strate\u0161ku i operativnu disciplinu, a ne kao obvezu uskla\u0111enosti, bit \u0107e najbolje pozicionirane za uspjeh u sve slo\u017eenijem i transparentnijem poslovnom okru\u017eenju.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7543598 elementor-blockquote--skin-boxed elementor-blockquote--align-center elementor-widget elementor-widget-blockquote\" data-id=\"7543598\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t\u201cOno \u0161to se mjeri, upravlja se \u2014 i sve vi\u0161e, ono \u0161to se objavi, cijeni se.\u201d\n\n\t\t\t<\/p>\n\t\t\t\t\t\t\t<div class=\"e-q-footer\">\n\t\t\t\t\t\t\t\t\t\t\t<cite class=\"elementor-blockquote__author\">Michael R. Bloomberg, osniva\u010d Bloomberg L.P.<\/cite>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"vamtam-has-theme-widget-styles elementor-element elementor-element-1b6d14b elementor-widget elementor-widget-text-editor\" data-id=\"1b6d14b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>#ESG #ESGTrends2026 #SustainableFinance #CapitalMarkets #Governance #ClimateRisk #IFRSS2 #ISSB #SustainabilityLeadership<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>ESG vi\u0161e nije paralelna inicijativa odr\u017eivosti niti zadatak izvje\u0161tavanja vo\u0111en uskla\u0111eno\u0161\u0107u. Postaje sredi\u0161nja prizmica kroz koju organizacije upravljaju rizikom, ja\u010daju otpornost i stvaraju dugoro\u010dnu vrijednost.<\/p>","protected":false},"author":1,"featured_media":988789,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","footnotes":""},"categories":[55],"tags":[54],"class_list":["post-988915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg-trends","tag-esg-trends-2026"],"_links":{"self":[{"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/posts\/988915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/comments?post=988915"}],"version-history":[{"count":2,"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/posts\/988915\/revisions"}],"predecessor-version":[{"id":988931,"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/posts\/988915\/revisions\/988931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/media\/988789"}],"wp:attachment":[{"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/media?parent=988915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/categories?post=988915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/hr\/wp-json\/wp\/v2\/tags?post=988915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}