PREDLOG „OMNIBUS I“ DIREKTIVE – PUT DO NOVIH PRAVILA O ODRŽIVOSTI PRIVREDNIH DRUŠTAVA

XXI Majsko savetovanje (2025) SAVREMENO PRAVO U ERI DIGITALIZACIJE I ODRŽIVOG RAZVOJA (821-838 str.)

AUTOR(I) / AUTHOR(S): Aleksandra Sekulić 

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DOI: 10.46793/XXIMajsko.821S

SAŽETAK / ABSTRACT:

Evropski parlament uputio je Predlog „Omnibus I“ direktive, koja predstavlja deo „omnibus paketa o održivosti“, kojim se značajno menjaju pravila iz oblasti održivog poslovanja. „Omnibus paket o održivosti“, a naročito Predlog „Omnibus I“ direktive, nailazi na različita mišljenja i kritike. Sa jedne strane za pristalice „zelene inicijative“ se ovim propisom znatno urušava sve ono što je do sad postignuto u kreiranju koncepta održivog poslovanja. Sa druge strane, pristalice pojednostavljenja pravila o održivosti očekuju da se ovim propisom znatno smanje troškovi i omogući lakši pristup održivim kompanijskim pravilima i za zemlje u razvoju i mala i srednja društva. U ovom radu biće analizirana sadržina Predloga „Omnibus I“ direktive, odnosno izmena postojeće regulative iz oblasti održivog izveštavanja i dužne pažnje privrednih društava, s obzirom da su to dve oblasti koje predstavljaju stubove evropske regulative o održivom poslovanju. U radu će biti dat osvrt i na analizu potencijalnih kretanja u budućnosti, sa ciljem iznalaženja odgovora na pitanje da li se ovim aktom zaista olakšava put za sprovođenje Evropskog Zelenog dogovora, ili narušavaju postignuća evropskog zakonodavstva u oblasti održivog poslovanja.

KLJUČNE REČI / KEYWORDS:

održivo poslovanje, Predlog „Omnibus I“ Direktive, održivo izveštavanje, dužna pažnja, Evropski Zeleni dogovor.

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