{"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":"trendi-esg-2026-od-zavezanosti-do-odgovornosti","status":"publish","type":"post","link":"https:\/\/dpp-ecodesign.com\/sl\/2026\/01\/15\/esg-trends-2026-from-commitment-to-accountability\/","title":{"rendered":"Trendi ESG 2026: od zavezanosti k 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\">V letu 2026 ESG o\u010ditno vstopa v zrelej\u0161o in zahtevnej\u0161o fazo. Poudarek se od zavez na visoki ravni in izjav o ambicijah preusmerja na <strong data-start=\"264\" data-end=\"377\">merljivi rezultati, odgovornost in globoka integracija v klju\u010dne poslovne modele in tr\u017eno infrastrukturo.<\/strong>.<\/p>\n<p data-start=\"380\" data-end=\"592\">ESG ni ve\u010d vzporedna trajnostna naloga ali naloga poro\u010danja, ki temelji na skladnosti. Postaja osrednji objektiv, s katerim organizacije upravljajo tveganja, krepijo odpornost in ustvarjajo dolgoro\u010dno vrednost.<\/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 trendi, ki oblikujejo naslednjo fazo ESG<\/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 in obvezno razkritje<\/strong><\/h5><p data-start=\"691\" data-end=\"1113\">globalno zbli\u017eevanje standardov, kot so <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">MSRP S1<\/span><\/span> in . <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">MSRP S2<\/span><\/span>, ki je usklajen z okvirom <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">ISSB<\/span><\/span>, bistveno pove\u010duje pri\u010dakovanja glede <strong data-start=\"934\" data-end=\"982\">doslednost, kakovost in primerljivost podatkov.<\/strong>. Razkritja ESG se vse bolj obravnavajo enako strogo kot finan\u010dno poro\u010danje, vklju\u010dno z mo\u010dnej\u0161im upravljanjem in zagotavljanjem.<\/p><h5 data-start=\"1120\" data-end=\"1161\"><strong>ESG kot agenda za tveganja in odpornost<\/strong><\/h5><p data-start=\"1162\" data-end=\"1454\">Podnebna, socialna in upravljavska tveganja so sistemati\u010dno vklju\u010dena v <strong data-start=\"1239\" data-end=\"1313\">upravljanje tveganj v podjetju, strate\u0161ko na\u010drtovanje in razporejanje kapitala.<\/strong>. Na ESG se ne gleda ve\u010d kot na samostojno temo trajnostnega razvoja, temve\u010d kot na klju\u010dno sestavino neprekinjenega poslovanja in dolgoro\u010dne konkuren\u010dnosti.<\/p><h5 data-start=\"1461\" data-end=\"1488\"><strong>Podnebje onkraj ogljika<\/strong><\/h5><p data-start=\"1489\" data-end=\"1791\">Poleg poro\u010danja o emisijah se organizacije osredoto\u010dajo tudi na <strong data-start=\"1568\" data-end=\"1640\">prehodna tveganja, fizi\u010dna podnebna tveganja in vplivi, povezani z naravo.<\/strong>. Biotska raznovrstnost, ekosistemi in naravni kapital postajajo sestavni del razumevanja odpornosti dobavne verige in operativne izpostavljenosti.<\/p><h5 data-start=\"1798\" data-end=\"1830\"><strong>Celovitost trga in zaupanje<\/strong><\/h5><p data-start=\"1831\" data-end=\"2156\">Na kapitalskih trgih in v infrastrukturah finan\u010dnih trgov je ESG tesno povezano z <strong data-start=\"1913\" data-end=\"2022\">preglednost, kakovost razkritij, eti\u010dno ravnanje in verodostojnost instrumentov trajnostnega financiranja.<\/strong>. Regulativni nadzor in pri\u010dakovanja vlagateljev glede \"zelenega pranja\" so vse mo\u010dnej\u0161a, zato sta zaupanje in integriteta osrednja rezultata ESG.<\/p><h5 data-start=\"2163\" data-end=\"2193\"><strong>Podatki, tehnologija in umetna inteligenca<\/strong><\/h5><p data-start=\"2194\" data-end=\"2472\">Avtomatizacija, napredna analitika in <strong data-start=\"2230\" data-end=\"2249\">Orodja, ki jih poganja umetna inteligenca<\/strong> postajajo klju\u010dnega pomena za upravljanje podatkov ESG v velikem obsegu, izbolj\u0161anje pripravljenosti na revizijo in podporo informiranemu odlo\u010danju. Brez mo\u010dnih digitalnih temeljev bo ambicije ESG vse te\u017eje uresni\u010diti.<\/p><h5 data-start=\"2479\" data-end=\"2503\"><strong>Ljudje in kultura<\/strong><\/h5><p data-start=\"2504\" data-end=\"2790\">Mo\u010dni okviri upravljanja, u\u010dinkovita <strong data-start=\"2544\" data-end=\"2567\">mehanizmi za izra\u017eanje mnenj.<\/strong>, in kompetence ESG v organizacijah ostajajo klju\u010dni dejavniki trajnostne uspe\u0161nosti. Kon\u010dno uspeh ESG ni odvisen le od politik in metrik, temve\u010d tudi od organizacijske kulture in 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\u010dek: ESG kot gonilo dolgoro\u010dne vrednosti<\/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>V letu 2026 ESG ne pomeni toliko poro\u010danja zaradi samega sebe, temve\u010d bolj poro\u010danje o <strong data-start=\"2917\" data-end=\"3003\">kako trajnost krepi trge, institucije in dolgoro\u010dno ustvarjanje vrednosti.<\/strong>. Organizacije, ki bodo ESG obravnavale kot strate\u0161ko in operativno disciplino in ne kot obveznost zagotavljanja skladnosti, bodo v najbolj\u0161em polo\u017eaju za uspeh v vse bolj zapletenem in preglednem poslovnem okolju.<\/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\u201cKar se izmeri, se tudi upravlja - in vse bolj velja, da se tisto, kar se razkrije, tudi vrednoti.\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, ustanovitelj dru\u017ebe 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 ni ve\u010d vzporedna trajnostna naloga ali naloga poro\u010danja, ki temelji na skladnosti. Postaja osrednji objektiv, s katerim organizacije upravljajo tveganja, krepijo odpornost in ustvarjajo dolgoro\u010dno vrednost.<\/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\/sl\/wp-json\/wp\/v2\/posts\/988915","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/comments?post=988915"}],"version-history":[{"count":2,"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/posts\/988915\/revisions"}],"predecessor-version":[{"id":988931,"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/posts\/988915\/revisions\/988931"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/media\/988789"}],"wp:attachment":[{"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/media?parent=988915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/categories?post=988915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dpp-ecodesign.com\/sl\/wp-json\/wp\/v2\/tags?post=988915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}