{"id":3927,"date":"2025-02-13T17:59:12","date_gmt":"2025-02-13T15:59:12","guid":{"rendered":"https:\/\/ceccargalati.ro\/ro\/?p=3927"},"modified":"2025-02-13T17:59:15","modified_gmt":"2025-02-13T15:59:15","slug":"directiva-privind-diligenta-necesara-in-materie-de-durabilitate-a-intreprinderilor-ce-trebuie-sa-stie-profesia-contabila","status":"publish","type":"post","link":"https:\/\/ceccargalati.ro\/ro\/directiva-privind-diligenta-necesara-in-materie-de-durabilitate-a-intreprinderilor-ce-trebuie-sa-stie-profesia-contabila\/","title":{"rendered":"Directiva privind diligen\u021ba necesar\u0103 \u00een materie de durabilitate a \u00eentreprinderilor \u2013 ce trebuie s\u0103 \u0219tie profesia contabil\u0103"},"content":{"rendered":"\n

Criza climatic\u0103 global\u0103 amenin\u021b\u0103 mediul, s\u0103n\u0103tatea noastr\u0103 \u0219i via\u021ba pe P\u0103m\u00e2nt. Pentru a combate aceast\u0103 situa\u021bie, UE \u00ee\u0219i propune s\u0103 ajung\u0103 la nivelul net-zero p\u00e2n\u0103 \u00een 2050. \u00centre timp, lan\u021burile valorice globale au expus \u00eenc\u0103lc\u0103ri grave ale drepturilor omului \u0219i ale mediului \u00een \u00eentreaga lume. Implicarea activ\u0103 a \u00eentreprinderilor va fi esen\u021bial\u0103 pentru a trata aceste provoc\u0103ri \u0219i a realiza tranzi\u021bia c\u0103tre durabilitate necesar\u0103.<\/p>\n

Prin Directiva privind diligen\u021ba necesar\u0103 \u00een materie de durabilitate a \u00eentreprinderilor, Comisia European\u0103 \u00ee\u0219i propune s\u0103 declan\u0219eze schimb\u0103ri comportamentale \u00een \u00eentreprinderi \u0219i s\u0103 le responsabilizeze. CSDDD introduce obliga\u021bii imperative referitoare la diligen\u021ba necesar\u0103 pentru \u00eentreprinderile mari din UE \u0219i din afara UE \u0219i stabile\u0219te r\u0103spunderea \u00een caz de neconformitate. \u0218i \u00eentreprinderile mici \u0219i mijlocii (IMM-urile) vor fi afectate deoarece fac parte din lan\u021burile valorice.<\/p>\n

CSDDD este o legisla\u021bie de referin\u021b\u0103 pentru Europa \u0219i nu numai, modific\u00e2nd practicile comerciale \u0219i managementul lan\u021bului de aprovizionare. \u00cen conformitate cu acest nou act legislativ, companiile care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een Uniunea European\u0103 (UE) vor trebui s\u0103 identifice impacturile negative reale sau poten\u021biale asupra drepturilor omului \u0219i a mediului din \u201elan\u021bul lor de activit\u0103\u021bi\u201d \u0219i s\u0103 ia m\u0103surile necesare pentru a atenua aceste impacturi.<\/p>\n

Statele membre au termen p\u00e2n\u0103 \u00een iulie 2026 s\u0103 transpun\u0103 CSDDD \u00een legisla\u021biile na\u021bionale.<\/p>\n

Profesia contabil\u0103 va avea un rol-cheie \u00een sus\u021binerea companiilor pentru a aplica noua lege, inclusiv a IMM-urilor. Documentul elaborat \u0219i publicat de Accountancy Europe\u00a0Directiva privind diligen\u021ba necesar\u0103 \u00een materie de durabilitate a \u00eentreprinderilor \u2013 ce trebuie s\u0103 \u0219tie profesia contabil\u0103<\/strong>\u00a0<\/a>ofer\u0103 o prezentare general\u0103 a principalelor dispozi\u021bii ale CSDDD pentru a ajuta profesia contabil\u0103 \u00een aceast\u0103 sarcin\u0103.<\/p>\n

Documentul informativ este disponibil \u00een limba rom\u00e2n\u0103 pe site-ul CECCAR, sec\u021biunea\u00a0Publica\u021bii\u00ad\u2013Organisme interna\u021bionale\u2013Alte documente de interes<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Criza climatic\u0103 global\u0103 amenin\u021b\u0103 mediul, s\u0103n\u0103tatea noastr\u0103 \u0219i via\u021ba pe P\u0103m\u00e2nt. Pentru a combate aceast\u0103 situa\u021bie, UE \u00ee\u0219i propune s\u0103 ajung\u0103 la nivelul net-zero p\u00e2n\u0103 \u00een 2050. \u00centre timp, lan\u021burile valorice globale au expus \u00eenc\u0103lc\u0103ri […]<\/p>\n","protected":false},"author":7,"featured_media":3928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13,17],"tags":[],"class_list":["post-3927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar","category-articole-ultima-ora"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/comments?post=3927"}],"version-history":[{"count":1,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3927\/revisions"}],"predecessor-version":[{"id":3929,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/posts\/3927\/revisions\/3929"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media\/3928"}],"wp:attachment":[{"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/media?parent=3927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/categories?post=3927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccargalati.ro\/ro\/wp-json\/wp\/v2\/tags?post=3927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}