{"id":20173,"date":"2022-02-07T11:00:55","date_gmt":"2022-02-07T10:00:55","guid":{"rendered":"https:\/\/geciclaw.com\/?p=20173"},"modified":"2022-02-04T16:41:12","modified_gmt":"2022-02-04T15:41:12","slug":"s-u-esg","status":"publish","type":"post","link":"https:\/\/www.geciclaw.com\/sr\/s-u-esg\/","title":{"rendered":"\u201eS\u201c u ESG-u"},"content":{"rendered":"

\u201ePoslovanje se, na kraju krajeva, svodi na mno\u0161tvo me\u0111uljudskih odnosa<\/em>.\u2019\u2019<\/p>\n

Lee Iacocca<\/em><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n

Kad god se pri\u010da o \u017eivotnoj sredini, dru\u0161tvu i upravljanju (\u201eESG<\/strong>\u201c), \u010dini se da je deo vezan za za\u0161titu \u017eivotne sredine<\/a> uvek glavni fokus. \u010cesto se umanjuje va\u017enost \u201eS\u201c elementa u ovom triju. Me\u0111utim, izgleda da su COVID-19 i fenomen \u201eVelike ostavke<\/a>\u201c to promenili, \u010dine\u0107i socijalna pitanja znatno va\u017enijim nego \u0161to je to bio slu\u010daj ranije.<\/p>\n

\u201eS\u201c ozna\u010dava dru\u0161tveni deo koncepta<\/a> i, jednostavno re\u010deno, pokazuje nam kakve odnose kompanija ima (odnosno treba da ima) prema zaposlenima, dobavlja\u010dima, kupcima i zajednicama u kojima posluje. U osnovi, \u201eS\u201c se odnosi na na\u010din na koji kompanije tretiraju i vrednuju ljude, ali i na uticaj koji kompanije mogu imati na dru\u0161tvo. \u201eVelika ostavka\u201c u SAD i u Evropi ukazuje na to da su, sa jedne strane, zaposleni manje spremni da toleri\u0161u nemarne poslodavce, a sa druge strane poslodavcima je dat jasan znak da moraju da se vi\u0161e potrude oko svojih zaposlenih ukoliko o\u010dekuju da bilo ko radi za njih.<\/p>\n

\u201eS\u201c u EU<\/strong><\/h2>\n

Kao lider u ovoj oblasti, EU zahteva od velikih kompanija da izve\u0161tavaju o na\u010dinu na koji rade i upravljaju dru\u0161tvenim izazovima. Direktiva o nefinansijskom izve\u0161tavanju<\/a> postavlja pravila o tome kako kompanije treba da izve\u0161tavaju o socijalnom aspektu svog poslovanja.<\/p>\n

Prilikom izrade nefinansijskog izve\u0161taja u delu socijalne odgovornosti, kompanije treba da uklju\u010de neke od slede\u0107ih informacija: radnje preduzete da bi se obezbedila rodna ravnopravnost, primena osnovnih konvencija Me\u0111unarodne organizacije rada, uslovi rada, socijalni dijalog, po\u0161tovanja sindikalnih prava, zdravlja i bezbednosti na radu, dijalog sa lokalnim zajednicama i\/ili radnje koje se preduzimaju da bi se obezbedila za\u0161tita i razvoj tih zajednica, kao i mere koje se preduzimaju u svrhu za\u0161tite i promovisanja ljudskih prava.<\/p>\n

Pored toga, EU je objavila prate\u0107e, neobavezne, Smernice<\/a> kako bi pomogla kompanijama da mapiraju i na adekvatan na\u010din predstave informacije o ekolo\u0161kim i dru\u0161tvenim aspektima svog poslovanja. Kompanije mogu odlu\u010diti da koriste evropske ili nacionalne smernice u zavisnosti od svog poslovnog okru\u017eenja.<\/p>\n

Me\u0111utim, prilikom izrade ESG taksonomije<\/a>, Evropska Unija je ipak odlu\u010dila da se samo usredsredi na za\u0161titu \u017eivotne sredine, a da dru\u0161tvena pitanja ipak odlo\u017ei. Ovo ne zna\u010di da Evropska Unija zanemaruje dru\u0161tvena pitanja, nego da je globalno zagrevanje ipak goru\u0107i problem, dok se dru\u0161tva pitanja obra\u0111uju kroz drugi niz pravnih propisa sa vi\u0161edecenijskom tradicijom.<\/p>\n

\u201eS\u201c u Srbiji<\/strong><\/h2>\n

U Srbiji koncept dru\u0161tvene odgovornosti u poslovnom sektoru po\u010deo je da se javlja nakon 2000. godine. Priliv stranog kapitala i otvaranje stranih kompanija u Srbiji sa sobom su doneli dru\u0161tveno odgovorno poslovanje (\u201eDOP<\/strong>\u201c). Iako se DOP ne mo\u017ee izjedna\u010diti sa ESG-om, i ovaj koncept je doneo neke promene u na\u010dinu na koji se preduze\u0107a ophode prema zajednicama.<\/p>\n

Na primer, Vlada je 2012. godine usvojila Strategiju dru\u0161tvenog razvoja i promocije odgovornog poslovanja<\/a> u Srbiji za period od 2010. godine do 2015. godine. Strategija ne sadr\u017ei posebnu definiciju DOP-a, ve\u0107 kako je i Evropska komisija do sada praktikovala u svojim dokumentima,\u00a0 samo opisuje razli\u010dite aspekte dru\u0161tveno odgovornog poslovanja. Strategija je definisala tri cilja: promocija koncepta DOP-a, razvoj prakse i stvaranje podsticaja i zakonskih obaveza koje \u0107e obezbediti razvoj okru\u017eenja koje pogoduje \u0161irenju DOP-a.<\/p>\n

Nefinansijsko izve\u0161tavanje po srpskom Zakonu o ra\u010dunovodstvu<\/a> tako\u0111e prepoznaje dru\u0161tvenu odgovornost i socijalna pitanja kao element nefinansijskog izve\u0161tavanja. Tako su relevantne kompanije du\u017ene da u nefinansijski izve\u0161taj uklju\u010de aktivnosti kompanije u pogledu, izme\u0111u ostalog, socijalnih i kadrovskih pitanja i po\u0161tovanja ljudskih prava<\/em>.<\/p>\n

Tako\u0111e, srpsko zakonodavstvo je uveliko uskla\u0111eno sa propisima EU o diskriminaciji, spre\u010davanju uznemiravanja i socijalnoj sigurnosti. Sve su to su\u0161tinski delovi koncepta dru\u0161tvene odgovornosti. Na prvom mestu Zakon o radu<\/a> ure\u0111uje radna prava gra\u0111ana, obezbe\u0111uje pravo na minimalnu zaradu, za\u0161titu od protivzakonitog otkaza, pravo na sindikalno okupljanje, za\u0161titu roditeljstva, pravo na bolovanje itd. Sa radnim pravo ruku pod ruku idu u propisi o socijalnoj za\u0161tititi i obaveznim socijalnim doprinosima. Vredi pomenuti i Zakon o spre\u010davanju zlostavljanja na radu<\/a>, koji je donet 2010. godine, a koji je bio prvi propis koji se bavio zlostavljanjem na radu. Nadalje, \u00a0Zakonom o zabrani diskriminacije<\/a> uspostavljen je normativni okvir za zabranu diskriminacije bilo kojeg li\u010dnog svojstva, bez obzira da li je diskriminacija direktna ili indirektna.\u00a0 Pored navedenog, bitno je naglasiti da je 2021. godine donet i Zakon o rodnoj ravnopravnosti<\/a>, kojim se ure\u0111uje pojam, zna\u010denje i mere politike za ostvarivanje i unapre\u0111ivanje rodne ravnopravnosti, vrste planskih akata u oblasti rodne ravnopravnosti i na\u010din izve\u0161tavanja o njihovoj realizaciji, institucionalni okvir za ostvarivanje rodne ravnopravnosti, nadzor nad primenom zakona i druga pitanja od zna\u010daja za ostvarivanje i unapre\u0111ivanje rodne ravnopravnosti.<\/p>\n

Da li je \u201eS\u201c dovoljno regulisan?<\/strong><\/h2>\n

\u201eS\u201c prati pravnu sudbinu ESG-a u smislu postoje\u0107e regulative i regulative u nastanku. Propisi koji odre\u0111uju minimum po\u017eeljnih aktivnosti ve\u0107 uveliko postoje, ali ESG predstavlja eti\u010dku obavezu da se uvek \u010dini vi\u0161e. Iako EU za sada nije \u201eS\u201c postavila kao prioritet (verovatno zbog za\u0161tite koje \u201eS\u201c u\u017eiva kroz propise o radu ili diskriminaciju, te zbog postojanja Evropskog suda za ljudska prava, kao i zbog alarmantnosti klimatskih promena), ipak o\u010dekujemo da \u0107e \u201eS\u201c uskoro da se na\u0111e u fokusu EU organa. Srbija svakako usvaja standarde EU kroz postupak pridru\u017eivanja, tako da dr\u017eimo pod budnim okom sva ESG doga\u0111anja u EU jer njihove posledice \u0107emo vrlo brzo tako\u0111e gledati i u Srbiji.<\/p>\n

 <\/p>\n

Nemanja Sladakovi\u0107, Milica Novakovi\u0107, Teodora Risti\u0107<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

\u201ePoslovanje se, na kraju krajeva, svodi na mno\u0161tvo me\u0111uljudskih odnosa.\u2019\u2019 Lee Iacocca \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kad god se pri\u010da o \u017eivotnoj sredini, dru\u0161tvu i upravljanju (\u201eESG\u201c), \u010dini se da je deo vezan za za\u0161titu \u017eivotne sredine uvek glavni fokus. \u010cesto se umanjuje va\u017enost \u201eS\u201c elementa u ovom triju. Me\u0111utim, izgleda da su COVID-19 i fenomen \u201eVelike ostavke\u201c to promenili, \u010dine\u0107i socijalna pitanja znatno va\u017enijim nego \u0161to je to bio slu\u010daj ranije. \u201eS\u201c ozna\u010dava dru\u0161tveni deo koncepta i, jednostavno re\u010deno, pokazuje nam kakve odnose kompanija ima (odnosno treba da ima) prema zaposlenima, dobavlja\u010dima, kupcima i zajednicama u kojima posluje. U osnovi, \u201eS\u201c se […]<\/p>\n","protected":false},"author":21,"featured_media":19235,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[967,1540,1760],"tags":[1778,653,1577],"class_list":["post-20173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-korporativno-pravo","category-radno-pravo","category-esg","tag-esg-sr","tag-corporate-law-serbia-sr","tag-radno-pravo"],"acf":[],"yoast_head":"\n\u201eS\u201c u ESG-u | Geci\u0107 Law<\/title>\n<meta name=\"description\" content=\"\u0160ta je "S" u ESG? \u201eS\u201c ozna\u010dava dru\u0161tveni deo koncepta. \u010cesto se umanjuje va\u017enost \u201eS\u201c elementa u ovom triju.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.geciclaw.com\/sr\/s-u-esg\/\" \/>\n<meta property=\"og:locale\" content=\"sr_RS\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u201eS\u201c u ESG-u | Geci\u0107 Law\" \/>\n<meta property=\"og:description\" content=\"\u0160ta je "S" u ESG? 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