1. Smart education for corporate sustainability reportingPeter Glavič, Helena Levičnik, Aida Szilagyi, Ibon Zugasti, Thomas Schönfelder, Marek Rosicki, Pavel Ruzicka, Veronika Hajná, 2025, izvirni znanstveni članek Opis: The European Union’s Corporate Sustainability Reporting Directive expanded its Non-Financial Reporting Directive requirements to companies with over 250 employees, mandating their sustainability reporting from 2025. This expansion will quadruple the number of companies subject to mandatory reporting, presenting new challenges for their managers and responsible employees. Companies will have to report according to the European Sustainability Reporting Standards. This article addresses gaps in vocational education and training (VET) programs related to sustainability knowledge and reporting. It aims to establish a unified approach for VET teachers and learners across the EU, preparing them for the evolving job market demands. The methodology ADDIE (Analysis/Design/Development/Implementation/Evaluation) was used to develop the curriculum and training. The research began by creating a knowledge repository and a questionnaire, focusing on current reporting practices and job requirements, and continued with preparing materials for the training course. The course encompassed six learning units: (1) European legislation and sustainability standards, (2) sustainability management, (3–5) environmental, social, and corporate dimensions, and (6) sustainability reporting. The initiative included multiplier (dissemination) events, pilot applications, and online course tests. To deliver the course effectively, an interactive e-learning platform was developed; gamification elements and other engaging activities were included to enhance learning outcomes.
Ključne besede: sustainability, corporate reporting, EU directive, educaiton, e-learning
Objavljeno v DKUM: 12.02.2025; Ogledov: 0; Prenosov: 2
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2. Sustainable CSR : Legal and Managerial demands of the new EU legislation (CSRD) for the future corporate governance practicesAndreja Primec, Jernej Belak, 2022, izvirni znanstveni članek Opis: Despite its short-term use, non-financial reporting is an important measure, as demonstrated by numerous theoretical studies and empirical research. However, the mandatory nature of non-financial reporting and public pressure have persuaded company management to address non-financial issues alongside financial ones. Companies from countries with a more prolonged culture and tradition have been more successful in this respect than the companies from “younger” transition countries. Overall, non-financial reporting has raised the level of social responsibility in companies. However, things are far from ideal. Many uncertain situations, e.g., environmental, health, energy, etc., bring new challenges. They require not only non-financial, but also sustainable solutions. Therefore, it is unsurprising that the disclosure of non-financial information has also been renamed sustainability reporting (regarding designation in legal acts). In the presented research, we analyze how Slovenian companies comply with the current legislation (NFRD) requirements and whether their non-financial reports are qualitatively and quantitatively adequate. We are interested in what changes the new legislative proposal (CSRD) requires from them. Are the efforts of the legislator going in the right direction? Will companies be better prepared for environmental and social risks, and therefore better manage for sustainability once the CSRD is in place? The results suggest that the qualitative part of the non-financial reporting is the weakest. This gap in the quality of (required) non-financial reporting is also the subject of the presented research, which shows the (non)quality of the present non-financial reporting and therefore justifies the development of further requirements. Thus, CSRD introduces mandatory and uniform reporting standards based on double materiality, unification of the system of sanctions, external audit, etc. Therefore, our expectations that the new directive will contribute to more sustainability-oriented corporate governance are legitimate and justified. Since the CSRD harmonized sustainability reporting in the EU, this applies to Slovenia and all member states.
Ključne besede: sustainability reporting, governance factors, legal framework, Directive 2014/95/EU, CSRD proposal
Objavljeno v DKUM: 01.07.2024; Ogledov: 151; Prenosov: 28
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3. The importance of autonomy of European Union member states with regard to the use of genetically modified organisms on the right to healthcare : an analysis of judgements of the Court of Justice of the European UnionKatja Meško Kuralt, 2022, izvirni znanstveni članek Opis: The European Union Member States (hereinafter: EU MS) have the possibility of restricting or banning the cultivation of GMOs under the Directive 2015/412 but under certain conditions. EU MS must also pay attention to the provisions of the Treaty on the Functioning of the Euro-pean Union or Treaty Establishing the European Community (hereinafter: TFEU), the provi-sions relating to the free movement of goods, which is one of the key objectives of the func-tioning of the European Union. This contribution is based on the data obtained from an analy-sis of Court of Justice of the European Union (hereinafter: CJEU) cases concerning the use of genetically modified organisms (hereinafter: GMO(s)). The analysis highlights the link between environmental risk assessment and the right to healthcare. The purpose of this paper is to make the individual aware of the possibilities they have regarding the use of GMOs.
Ključne besede: Directive 2001/18, Directive 2015/4120, Directive 2018/350, high level of protection of human life and health, possibility of restricting or prohibiting the production of GMOs, free movement of goods, environmental risk assessment
Objavljeno v DKUM: 26.06.2024; Ogledov: 144; Prenosov: 20
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4. Monitoring website accessibility : evaluating current approaches and a proposal for improvementsMatjaž Debevc, Tilen Škraba, Bogdan Cerovac, Ines Kožuh, Nataša Rajh, 2023, izvirni znanstveni članek Ključne besede: accessibility, World Wide Web, web content accessibility guideline, web accessibility directive, accessibility monitoring, accessibility statement, feedback mechanism
Objavljeno v DKUM: 12.06.2024; Ogledov: 112; Prenosov: 3
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5. Obseg dopustnosti nerevizijskih storitev po najnovejši evropski revizijski reformi ter njena implementacija v sloveniji, nemčiji in na hrvaškemIrena Štaher, 2019, magistrsko delo Opis: Zaradi izgube zaupanja v revizorjevo delo (različni škandali) je Evropska komisija izdala leta 2014 Direktivo 2014/56/EU ter Uredbo 537/2014/EU, da bi povrnila zaupanje. Države članice so morale to ustrezno implementirati do 17. junija 2016. Pri implementaciji je državam članicam bilo danih kar nekaj izbirnih opcij. Glavni cilj pa je, da se poveča neodvisnost ter nepristranskost revizorja kot tudi kakovost ter preglednost revizije … Nekaj sprememb oziroma novosti sem proučila v prvem delu magistrske naloge, potem pa sem se osredotočila na prepovedane nerevizijske storitve. Uredba v 5. členu daje seznam prepovedanih nerevizijskih storitev in možnost, da so pod določenimi pogoji nekatere storitve tudi dopustne. Pomembno je, ali gre pri izvajanju obvezne revizije za subjekt javnega interesa ali ne, saj 5. člen Uredbe daje prepoved samo za subjekte javnega interesa. Primerjala sem, kako je z njimi v Sloveniji, na Hrvaškem in v Nemčiji. Obstajajo razlike, Slovenija je do sedaj imela kar širok nabor teh storitev in so veljale za vse družbe. Po novem pa bi imela Slovenija seznam za subjekte javnega interesa, kot je to določeno v 5. členu Uredbe, ter dopustnost nerevizijskih storitev enako kot to predvideva Uredba, pri ostalih pa se ne sme kršiti pravil revidiranja. Pri prepovedanih nerevizijskih storitvah in dovoljenih izjemah za subjekte javnega interesa sledita Nemčija in Hrvaška Uredbi, le da na Hrvaškem niso dovoljene storitve vrednotenja kot to predvideva Uredba, v Nemčiji pa je prepovedeno dodatno še agresivno davčno načrtovanje. Pri obeh omenjenih državah pa za ostale družbe, ki niso subjekti javnega interesa obstajajo nekatere storitve, ki so prepovedane.
Ugotavljajo tudi, da se je položaj revizijske komisije zaradi najnovejše revizijske reforme v zvezi z nerevizijskimi storitvami še dodatno okrepil. Revizijska komisija še podrobneje spremlja delo zakonitega revizorja in revizijskih družb ter preverja neodvisnost, prav tako pa mora spremljati naročene nerevizijske storitve, samo izvajanje takšnih storitev in neodvisnost pri izvajanju takšnih storitev. Pomembno vlogo ima tudi pri izbiri zakonitega revizorja oziroma revizijske družbe. Z implemetacijo novele ZGD-1I se je položaj revizijske komisije okrepil.
Ključne besede: audit reform, Directive 2014/56/EU, Regulation 537/2014/EU, banned non-audit services, audit committee.
Objavljeno v DKUM: 16.08.2019; Ogledov: 2003; Prenosov: 130
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6. The implementation of the antitrust damages directive in Slovenia : tensions with the (lurking) preventive character of liability in damages?Petra Weingerl, 2016, izvirni znanstveni članek Opis: In December 2016, Member States need to implement the Antitrust Damages Directive. The Directive adopts the full compensation principle and expressly prohibits overcompensation. I will embark on an enquiry whether such an approach departs from the Slovene general regime of civil liability, in particular liability in damages. At face value, one might argue that the Slovene civil liability regime prohibits non- compensatory rationales for awarding damages. This article challenges this perception. It argues that there is a space for interpreting the rationale for damages in the Slovene private law, when this is justified with dissuasiveness and sufficient reasons are given, as well as embracing non- compensatory considerations, prevention and deterrence in particular. Regrettably, the judiciary does not necessarily keep in step with such an interpretation. However, there are tendencies in the legal scholarship to change the established case law. In this setting, the special liability regime based on the Directive, which prohibits overcompensation, can be seen as an exception to the general regime for damages awards in certain contexts. This approach is contrasted with damages awards regime in the labour law context, which is also based on the EU regulation. In this context, the Slovene legislator expressly embraced prevention and deterrence as rationales for the award of damages. Thus, legislation which is based on or influenced by EU law can lead to different outcomes in practice. It can either reinforce preventive tendencies of the general regime of civil liability or, as it is seen in the competition law context, undermine them. Nevertheless, the (proposed) Slovene implementing legislation opts for a solution that accommodates both the Antitrust Damages Directive and the general regime of civil liability.
Ključne besede: Antitrust Damages Directive, civil liability, damages, full compensation, prevention, deterrence
Objavljeno v DKUM: 02.08.2018; Ogledov: 1149; Prenosov: 81
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7. Some observations regarding cross-border debt collection in consumer disputesChristophe Verdure, 2010, izvirni znanstveni članek Opis: Cross-border debt collection in consumer dispute leads to many difficulties. The main one is the access to justice as consumers are generally not aware of their rights and legal proceedings may be expensive. The major difficulty in order to sue a counterpart based in another Member States is the determination of the competent court. However, this private international law issue is the first step in order to bring a legal action. This action may be disproportionate, on time and value, in comparison with the amount of the debt a consumer wants to recover. As a result, the European Commission has adopted the Directive 2008/52/EC on certain aspects of mediation in civil and commercial matters which aims at facilitating cross-border disputes involving consumers. After recalling the main characteristics of the Directive, author also discusses online mediation, that can also lead to more effective results.
Ključne besede: cross-border debt collection, online mediation, consumer law, alternative litigation proceedings, Directive 2008/52/EC, private international law
Objavljeno v DKUM: 23.07.2018; Ogledov: 1081; Prenosov: 37
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8. DISKRIMINACIJA ROMOV V EU PO ODLOČBI SODIŠČA EU V ZADEVI NIKOLOVAKristina Kušar, 2015, diplomsko delo Opis: Evropska unija se je začela intenzivneje posvečati Romom ob koncu devetdesetih let, zaradi širitve na vzhodno in srednjo Evropo. Eden večjih dosežkov EU v boju proti diskriminaciji je bila Direktiva o rasni enakosti iz leta 2000. EU je namenila tudi veliko denarja romskim projektom. Kljub vsemu pa se Romi še vedno srečujejo z diskriminacijo in ekonomskimi problemi.
Anelia Georgieva Nikolova ima v bolgarskem mestu Dupnica, natančneje v mestni četrti Gizdova Mahala, trgovino z živili. V tej mestni četrti je večina romskega prebivalstva. Zaradi pogostih manipulacij električnih števcev, se je bolgarsko elektrodistribucijsko podjetje (v nadaljevanju ČEZ RB) samo v tej četrti poslužilo sporne prakse, saj je števce namestilo na višino sedmih metrov, tako da je onemogočeno preverjanje porabe. A.G.Nikolova se je zaradi tega ukrepa pritožila pri Komisiji za zaščito pred diskriminacijo (v nadaljevanju KDZ). KDZ je ugotovilo diskriminacijo, nato pa je podjetje ČEZ RB podalo tožbo na Upravnem sodišču v Sofiji. To sodišče je kasneje postavilo deset predhodnih vprašanj sodišču EU. V sodbi je sodišče poudarilo, da se načelo enakega obravnavanja ne uporablja samo za osebe neke narodnosti, ampak tudi za ostale osebe, ki se zaradi diskriminatornega ukrepa obravnavajo manj ugodno. Poudarilo je tudi da to, da v mestni četrti živijo prebivalci, ki niso Romi ne izključuje tega, da je sporna praksa nastala zaradi večine romskega prebivalstva. Sporna praksa je sicer primerna za doseganje cilja, a je Sodišče poudarilo, da je nesorazmerna glede na interese prebivalcev mestne četrti.
Ključne besede: Zadeva Nikolova, Evropska unija, Direktiva o rasni enakosti, Bolgarija, Romi, diskriminacija, preizkus sorazmernosti. One of the biggest achievments of the EU in fight against discrimination was the Racial equality directive from year 2000. EU has financed many projects for Roma people.
Objavljeno v DKUM: 22.04.2016; Ogledov: 3538; Prenosov: 172
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9. Fuzzy Logic Model for the performance benchmarking of sugar plants by considering best available techniquesDamjan Krajnc, Miro Mele, Peter Glavič, 2007, izvirni znanstveni članek Opis: This paper deals with the problem of performance benchmarking of traditional beet sugar plants, by considering Best Available Techniques (BAT) for beet sugar production, as determined by the Integrated Pollution Prevention and Control (IPPC) Directive. A Fuzzy Logic Model, based on fuzzy set theory, was constructed for this purpose, in order to compare the performances of sugar plants within the sector's best standards, as expressed in the Reference Document on BAT. The effectiveness of the model was tested in the case study,in which three sugar plants were benchmarked against the BAT regarding the consumption of energy, water, raw materials and the production of wastes, wastewater, by-products and the main product. The model was recognized as helpful for the benchmarking needs of sugar plants. In addition, by integrating BAT Reference Document analysis into the model, it provides IPPC permitting authorities with an objective method and uniform BAT benchmarks to manage permitting process.
Ključne besede: chemical processing, beet sugar production, sugar industry, clean technologies, performance benchmarking, IPPC Directive, technology performance assessment, fuzzy set theory, best available techniques, IPPC permitting process
Objavljeno v DKUM: 31.05.2012; Ogledov: 2648; Prenosov: 97
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10. PRILAGAJANJE SLOVENSKIH DRUŽB ZA UPRAVLJANJE EVROPSKEMU TRGU KAPITALA - PRIMER KBM INFOND DZU D.O.O.Andrej Prebil, 2010, diplomsko delo Opis: V diplomskem delu smo skušali predstaviti stanje slovenskih DZU. Predstavili smo osnovne smernice EU za prilagoditev slovenske zakonodaje in kako je spremenjena slovenska zakonodaja vplivala na poslovanje slovenskih DZU. Opravili smo podrobno analizo slovenskih DZU, in sicer, kaj upravljajo, kako so sestavljeni portfelji in kakšni so tržni deleži.
Kot vzorčni primer smo predstavili KBM Infond DZU. Podrobno smo opredelili VS, ki jih upravljajo, in sicer naložbeno politiko, sestavo portfeljev in donose v obdobju od leta 2002-2009. V intervjuju z vodstvom KBM Infond DZU smo se seznanili z vplivi spremenjene zakonodaje, s tem, kako se spopadajo s konkurenco in kaj načrtujejo v prihodnosti. Skozi analizo strukture produktov KBM Infond DZU smo prišli do določenih predlogov za izboljšanje ponudbe in poslovanja.
Ključne besede: DZU - Družba za upravljanje, PID - Pooblaščena investicijska družba, ID - Investicijska družba, IS - Investicijski sklad, VS - Vzajemni sklad, ZISDU-1 - Zakon o investicijskih skladih in družbah za upravljanje, UCITS - ang. Undertakings for Collective Investment in Transferable Securites, MiFID - ang. Markets in Financial Directive, KNPVPVP - Kolektivni naložbeni podjemi za vlaganja v prenosljive vrednostne papirje, ATVP - Agencija za trg z vrednostnimi papirji…
Objavljeno v DKUM: 31.08.2010; Ogledov: 2775; Prenosov: 205
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