{"id":11747,"date":"2025-01-07T14:25:41","date_gmt":"2025-01-07T13:25:41","guid":{"rendered":"https:\/\/oikon.hr\/sustainability-report-2023-for-zagrebacka-pivovara-in-accordance-with-the-esrs-standard\/"},"modified":"2025-01-07T14:32:22","modified_gmt":"2025-01-07T13:32:22","slug":"izvjestaj-o-odrzivosti-zagrebacke-pivovare-2023-u-skladu-s-esrs-standardom","status":"publish","type":"post","link":"https:\/\/oikon.hr\/hr\/izvjestaj-o-odrzivosti-zagrebacke-pivovare-2023-u-skladu-s-esrs-standardom\/","title":{"rendered":"Izvje\u0161taj o odr\u017eivosti Zagreba\u010dke pivovare 2023. u skladu s ESRS standardom"},"content":{"rendered":"\n

Naziv projekta:\u00a0<\/strong>Izrada Izvje\u0161taja o odr\u017eivosti Zagreba\u010dke pivovare 2023. u skladu s ESRS standardom<\/p>\n\n\n\n

Klijent:<\/strong>\u00a0Zagreba\u010dka pivovara d.o.o.
Trajanje:\u00a0<\/strong>2\/2024 \u2013 7\/2024
Lokacija:<\/strong>\u00a0Hrvatska<\/p>\n\n\n\n

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Foto: Zagreba\u010dka pivovara<\/figcaption><\/figure>\n<\/figure>\n\n\n\n

Cilj projekta bio je izrada tre\u0107eg izvje\u0161taja o odr\u017eivosti za Zagreba\u010dku pivovaru d.o.o. za 2023. godinu, u skladu sa zahtjevima CSRD direktive i ESRS standarda. Izvje\u0161taj je izra\u0111en s ciljem pripreme organizacije za obvezu izrade izvje\u0161taja o odr\u017eivosti, koja za Zagreba\u010dku pivovaru d.o.o. stupa na snagu 2026. godine, za financijsku godinu 2025. pri \u010demu se nastojalo, koliko je to najvi\u0161e bilo mogu\u0107e, primijeniti zahtjevi za objavljivanje iz ESRS 2 \u2013 Op\u0107e objave. To obuhva\u0107a uloge i odgovornosti najvi\u0161ih upravlja\u010dkih tijela, strategiju, poslovni model, zna\u010dajne (materijalne) utjecaje, rizike i prilike te na\u010dine upravljanja njima. <\/p>\n\n\n\n

Kako je Zagreba\u010dka pivovara \u010dlanica je grupacije Molson Coors Beverage Company (MCBC grupacija), koja usmjerava i definira strategiju, poslovni model, politike te pojedine ciljne vrijednosti i pokazatelje Zagreba\u010dke pivovare, u pripremi ovog izvje\u0161taja kori\u0161teni relevantni dokumenti MCBC-a kako bi se pru\u017eio cjelovit prikaz na\u010dina na koji se u MCBC grupaciji upravlja utjecajima, rizicima i prilikama odr\u017eivosti na razini strategije, politika i ciljnih vrijednosti. Za olak\u0161avanje i ubrzavanje razmjene podataka i informacija, kao i u prethodnim ciklusima, kori\u0161ten je SharePoint. Prikupljanje podataka za okoli\u0161ne, dru\u0161tvene i upravlja\u010dke aspekte provedeno je putem Excel tablica prilago\u0111enih minimalnim zahtjevima ESRS-a. <\/p>\n\n\n\n

Budu\u0107i da se prvi put izvje\u0161tavalo prema ESRS standardima, u tablicama su integrirani i GRI standardi kako bi se olak\u0161ao prijelaz zaposlenicima ve\u0107 upoznatima s GRI-em. Uz to, izra\u0111ene su dodatne tablice za mapiranje lanca vrijednosti i uskla\u0111ivanje sa zahtjevima ESRS 2.<\/p>\n\n\n\n

S ciljem boljeg razumijevanja zahtjeva CSRD direktive i ESRS standarda, organizirani su tematski sastanci u online okru\u017eenju. Tijekom procjene materijalnih utjecaja, rizika i prilika organizirana su dva specijalizirana sastanka: prvi je bio fokusiran na ljudske resurse kao materijalno pitanje (utjecaji Zagreba\u010dke pivovare na radna pitanja te rizici i prilike povezani s ljudskim resursima), dok se drugi bavio vodom kao materijalnim pitanjem (rizici i prilike povezani s vodnim resursima).<\/p>\n\n\n\n

U skladu sa zahtjevima ESRS 1 – Op\u0107i zahtjevi, Zagreba\u010dka pivovara je po prvi put analizirala svoj lanac vrijednosti kako bi jasno razgrani\u010dila utjecaje vlastitih operacija Zagreba\u010dke pivovare od utjecaja u lancu vrijednosti. Cilj je bio identificirati zna\u010dajne utjecaje, rizike i prilike u uzvodnom i nizvodnom dijelu lanca vrijednosti te u vlastitim operacijama, kao i prepoznati klju\u010dne sudionike lanca vrijednosti. Posebna pozornost posve\u0107ena je uzvodnom dijelu lanca vrijednosti, s obzirom na zna\u010dajnu ovisnost Zagreba\u010dke pivovare o uzgoju i dobavi poljoprivrednih sirovina, analiziraju\u0107i ga u kontekstu okoli\u0161nih zahtjeva ESRS-a.<\/p>\n\n\n\n

Procjena materijalnosti provedena je temeljem popisa \u010dimbenika odr\u017eivosti definiranih tematskim ESRS-om prema ESRS 1 AR 16 te specifi\u010dnih \u010dimbenika koje je identificirao konzultantski tim Oikona. Tako\u0111er su uzeti u obzir materijalni \u010dimbenici identificirani tijekom pripreme prvog izvje\u0161taja iz 2021. U obzir su uzeti i materijalni \u010dimbenici identificirani tijekom izrade prvog izvje\u0161taja iz 2021. godine. Po prvi put priroda je uklju\u010dena kao \u201etihi dionik\u201c, \u010dime je postala klju\u010dni faktor za sveobuhvatnu procjenu okoli\u0161nih utjecaja, rizika i prilika Zagreba\u010dke pivovare. Za ovu procjenu kori\u0161teni su relevantni znanstveni izvori, uklju\u010duju\u0107i studije o planetarnim granicama, izvje\u0161taje IPCC-a, Copernicusa, Europske agencije za okoli\u0161, kao i stru\u010dni\/znanstveni radovi o vodi, poljoprivrednim sirovinama i drugim sektorskim temama odr\u017eivosti. Identificirani utjecaji, rizici i prilike interpretirani su kvalitativno i kvantitativno, u skladu s dostupno\u0161\u0107u podataka i ESRS smjernicama za mapiranje lanca vrijednosti.<\/p>\n\n\n\n

Po prvi put, u okviru procjene dvostruke materijalnosti, provedena je preliminarna analiza utjecaja, rizika i prilika u vezi s bioraznoliko\u0161\u0107u i ekosustavima u uzvodnom dijelu lanca vrijednosti. Pritom su kori\u0161teni rezultati dijaloga s dionicima iz 2021. godine, provedenog tijekom izrade prvog izvje\u0161taja. Na temelju popisa \u010dimbenika odr\u017eivosti te identificiranih utjecaja, rizika i prilika, izvr\u0161ena je njihova prioritizacija prema kriterijima za materijalnost.<\/p>\n\n\n\n

Izra\u0111en je koncept izvje\u0161taja, nacrt i kona\u010dna verzija izvje\u0161taja o odr\u017eivosti za 2023. godinu, pri \u010demu je struktura uskla\u0111ena sa zahtjevima ESRS 1.<\/p>\n\n\n\n

Provedba ovog projekta doprinosi sljede\u0107im ciljevima odr\u017eivog razvoja:<\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

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