{"id":25722,"date":"2025-07-23T16:46:00","date_gmt":"2025-07-23T14:46:00","guid":{"rendered":"https:\/\/mba.mk\/w\/?p=25722"},"modified":"2025-07-23T20:01:36","modified_gmt":"2025-07-23T18:01:36","slug":"esrs-standardite-dostapni-i-na-makedonski-jazik","status":"publish","type":"post","link":"https:\/\/mba.mk\/w\/mk\/esg-briefings\/esrs-standardite-dostapni-i-na-makedonski-jazik\/","title":{"rendered":"ESRS \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438\u0442\u0435 \u0434\u043e\u0441\u0442\u0430\u043f\u043d\u0438 \u0438 \u043d\u0430 \u043c\u0430\u043a\u0435\u0434\u043e\u043d\u0441\u043a\u0438 \u0458\u0430\u0437\u0438\u043a"},"content":{"rendered":"\n<p>\u0415\u0421\u0413 \u041a\u043e\u043c\u0438\u0441\u0438\u0458\u0430\u0442\u0430 \u043f\u0440\u0438 \u041c\u0430\u043a\u0435\u0434\u043e\u043d\u0441\u043a\u0430\u0442\u0430 \u0431\u0430\u043d\u043a\u0430\u0440\u0441\u043a\u0430 \u0430\u0441\u043e\u0446\u0438\u0458\u0430\u0446\u0438\u0458\u0430 \u0433\u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u0430 \u0441\u0438\u0442\u0435 \u0437\u0430\u0441\u0435\u0433\u043d\u0430\u0442\u0438 \u0441\u0442\u0440\u0430\u043d\u0438 \u0434\u0435\u043a\u0430&nbsp;<strong>European Sustainability Reporting Standards (ESRS)<\/strong>, \u043a\u0430\u043a\u043e \u043e\u0444\u0438\u0446\u0438\u0458\u0430\u043b\u043d\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438 \u0437\u0430 \u0438\u0437\u0432\u0435\u0441\u0442\u0443\u0432\u0430\u045a\u0435 \u0437\u0430 \u043e\u0434\u0440\u0436\u043b\u0438\u0432\u043e\u0441\u0442 \u0432\u043e \u0440\u0430\u043c\u043a\u0438 \u043d\u0430&nbsp;<strong>CSRD \u0434\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430\u0442\u0430 \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0441\u043a\u0430\u0442\u0430 \u0423\u043d\u0438\u0458\u0430<\/strong>, \u0441\u0435\u0433\u0430 \u0441\u0435 \u0434\u043e\u0441\u0442\u0430\u043f\u043d\u0438 \u0438 \u043d\u0430&nbsp;<strong>\u043c\u0430\u043a\u0435\u0434\u043e\u043d\u0441\u043a\u0438 \u0458\u0430\u0437\u0438\u043a<\/strong>.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p><strong>\u0428\u0442\u043e \u043f\u0440\u0435\u0442\u0441\u0442\u0430\u0432\u0443\u0432\u0430\u0430\u0442 ESRS?<\/strong><br>ESRS \u0441\u0435 \u0440\u0430\u043c\u043a\u0430 \u0448\u0442\u043e \u0434\u0435\u0442\u0430\u043b\u043d\u043e \u0433\u043e \u0434\u0435\u0444\u0438\u043d\u0438\u0440\u0430 \u043d\u0430\u0447\u0438\u043d\u043e\u0442, \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u0442\u0430 \u0438 \u043e\u0431\u0435\u043c\u043e\u0442 \u043d\u0430 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438 \u043a\u043e\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438\u0442\u0435 \u0442\u0440\u0435\u0431\u0430 \u0434\u0430 \u0433\u0438 \u043e\u0431\u0458\u0430\u0432\u0443\u0432\u0430\u0430\u0442 \u0432\u043e \u0434\u0435\u043b\u043e\u0442 \u043d\u0430 \u0416\u0438\u0432\u043e\u0442\u043d\u0430 \u0441\u0440\u0435\u0434\u0438\u043d\u0430, \u041e\u043f\u0448\u0442\u0435\u0441\u0442\u0432\u043e \u0438 \u0423\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u045a\u0435 (ESG). \u0422\u0438\u0435 \u043e\u0432\u043e\u0437\u043c\u043e\u0436\u0443\u0432\u0430\u0430\u0442:<\/p>\n\n\n\n<ul><li>\u043f\u043e\u0434\u043e\u0431\u0440\u0430 \u0441\u043f\u043e\u0440\u0435\u0434\u043b\u0438\u0432\u043e\u0441\u0442 \u043d\u0430 \u043f\u043e\u0434\u0430\u0442\u043e\u0446\u0438\u0442\u0435 \u0437\u0430 \u043e\u0434\u0440\u0436\u043b\u0438\u0432\u043e\u0441\u0442<\/li><li>\u043f\u043e\u0435\u0444\u0438\u043a\u0430\u0441\u043d\u043e \u0443\u043f\u0440\u0430\u0432\u0443\u0432\u0430\u045a\u0435 \u0441\u043e ESG \u0440\u0438\u0437\u0438\u0446\u0438 \u0438 \u0432\u043b\u0438\u0458\u0430\u043d\u0438\u0458\u0430<\/li><li>\u0442\u0440\u0430\u043d\u0441\u043f\u0430\u0440\u0435\u043d\u0442\u043d\u043e\u0441\u0442 \u043f\u0440\u0435\u0434 \u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0442\u043e\u0440\u0438\u0442\u0435 \u0438 \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u043e\u0440\u0438\u0442\u0435<\/li><li>\u0443\u0441\u043e\u0433\u043b\u0430\u0441\u0435\u043d\u043e\u0441\u0442 \u0441\u043e \u0435\u0432\u0440\u043e\u043f\u0441\u043a\u0430\u0442\u0430 \u0440\u0435\u0433\u0443\u043b\u0430\u0442\u0438\u0432\u0430<\/li><\/ul>\n\n\n\n<p><strong>\u041a\u043e\u0458 \u0442\u0440\u0435\u0431\u0430 \u0434\u0430 \u0433\u0438 \u043a\u043e\u0440\u0438\u0441\u0442\u0438?<\/strong><br>\u0421\u0438\u0442\u0435 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0448\u0442\u043e \u043f\u043e\u0442\u043f\u0430\u0453\u0430\u0430\u0442 \u043f\u043e\u0434 CSRD (Corporate Sustainability Reporting Directive),\u00a0\u0430 \u0442\u043e\u0430 \u0441\u0435 \u0433\u043e\u043b\u0435\u043c\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0441\u043a\u0438 \u0438\u043d\u0441\u0442\u0438\u0442\u0443\u0446\u0438\u0438, \u043a\u043e\u0442\u0438\u0440\u0430\u043d\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438 \u0438 \u043d\u0438\u0432\u043d\u0438\u0442\u0435 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0438 \u0432\u043e \u0441\u0438\u043d\u045f\u0438\u0440\u043e\u0442 \u043d\u0430 \u0441\u043d\u0430\u0431\u0434\u0443\u0432\u0430\u045a\u0435, \u045c\u0435 \u0438\u043c\u0430\u0430\u0442 \u043e\u0431\u0432\u0440\u0441\u043a\u0430 \u0434\u0430 \u0438\u0437\u0432\u0435\u0441\u0442\u0443\u0432\u0430\u0430\u0442 \u0441\u043f\u043e\u0440\u0435\u0434 \u043e\u0432\u0438\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438 \u043f\u043e\u0447\u043d\u0443\u0432\u0430\u0458\u045c\u0438 \u043e\u0434 2025 \u0433\u043e\u0434\u0438\u043d\u0430.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u0414\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u0438\u0442\u0435 \u043d\u0430 \u043c\u0430\u043a\u0435\u0434\u043e\u043d\u0441\u043a\u0438 \u0458\u0430\u0437\u0438\u043a \u0441\u0435 \u0434\u043e\u0441\u0442\u0430\u043f\u043d\u0438 \u043d\u0430 \u0441\u043b\u0435\u0434\u043d\u0438\u043e\u0442 \u043b\u0438\u043d\u043a:<\/strong><br><a rel=\"noreferrer noopener\" href=\"https:\/\/cfrr.worldbank.org\/publications\/european-sustainability-reporting-standards\" target=\"_blank\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">European Sustainability Reporting Standards | Centre for Financial Reporting Reform<\/mark><\/strong><\/a><\/p>\n\n\n\n<p>&#8230; \u0438\u043b\u0438 \u043c\u043e\u0436\u0435\u0442\u0435 \u0434\u0430 \u0433\u043e \u043f\u0440\u0435\u0432\u0437\u0435\u043c\u0435\u0442\u0435 \u041f\u0414\u0424 \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u0442 \u0434\u0438\u0440\u0435\u043a\u0442\u043d\u043e \u043e\u0434 \u0442\u0443\u043a\u0430: <\/p>\n\n\n\n<p><a rel=\"noreferrer noopener\" href=\"https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian.pdf\" target=\"_blank\"><img loading=\"lazy\" width=\"1500\" height=\"2122\" class=\"wp-image-25724\" style=\"width: 150px;\" src=\"https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover.jpg\" alt=\"\" srcset=\"https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover.jpg 1500w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-212x300.jpg 212w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-724x1024.jpg 724w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-768x1086.jpg 768w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-1086x1536.jpg 1086w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-1448x2048.jpg 1448w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-543x768.jpg 543w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-407x576.jpg 407w, https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian-cover-170x240.jpg 170w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" \/><\/a> <br><a rel=\"noreferrer noopener\" href=\"https:\/\/mba.mk\/w\/wp-content\/uploads\/2025\/07\/ESRS-Macedonian.pdf\" target=\"_blank\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>ESRS Macedonian.pdf<\/strong><\/mark><\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0415\u0421\u0413 \u041a\u043e\u043c\u0438\u0441\u0438\u0458\u0430\u0442\u0430 \u043f\u0440\u0438 \u041c\u0430\u043a\u0435\u0434\u043e\u043d\u0441\u043a\u0430\u0442\u0430 \u0431\u0430\u043d\u043a\u0430\u0440\u0441\u043a\u0430 \u0430\u0441\u043e\u0446\u0438\u0458\u0430\u0446\u0438\u0458\u0430 \u0433\u0438 \u0438\u043d\u0444\u043e\u0440\u043c\u0438\u0440\u0430 \u0441\u0438\u0442\u0435 \u0437\u0430\u0441\u0435\u0433\u043d\u0430\u0442\u0438 \u0441\u0442\u0440\u0430\u043d\u0438 \u0434\u0435\u043a\u0430&nbsp;European Sustainability Reporting Standards (ESRS), \u043a\u0430\u043a\u043e \u043e\u0444\u0438\u0446\u0438\u0458\u0430\u043b\u043d\u0438 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0434\u0438 \u0437\u0430 \u0438\u0437\u0432\u0435\u0441\u0442\u0443\u0432\u0430\u045a\u0435 \u0437\u0430 \u043e\u0434\u0440\u0436\u043b\u0438\u0432\u043e\u0441\u0442 \u0432\u043e \u0440\u0430\u043c\u043a\u0438 \u043d\u0430&nbsp;CSRD \u0434\u0438\u0440\u0435\u043a\u0442\u0438\u0432\u0430\u0442\u0430 \u043d\u0430 \u0415\u0432\u0440\u043e\u043f\u0441\u043a\u0430\u0442\u0430 \u0423\u043d\u0438\u0458\u0430, \u0441\u0435\u0433\u0430 \u0441\u0435 \u0434\u043e\u0441\u0442\u0430\u043f\u043d\u0438 \u0438 \u043d\u0430&nbsp;\u043c\u0430\u043a\u0435\u0434\u043e\u043d\u0441\u043a\u0438 \u0458\u0430\u0437\u0438\u043a.<\/p>\n","protected":false},"author":1,"featured_media":25724,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[460,466],"tags":[425,40],"acf":[],"_links":{"self":[{"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/posts\/25722"}],"collection":[{"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/comments?post=25722"}],"version-history":[{"count":5,"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/posts\/25722\/revisions"}],"predecessor-version":[{"id":25730,"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/posts\/25722\/revisions\/25730"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/media\/25724"}],"wp:attachment":[{"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/media?parent=25722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/categories?post=25722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mba.mk\/w\/wp-json\/wp\/v2\/tags?post=25722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}