{"id":8147,"date":"2024-06-05T11:57:41","date_gmt":"2024-06-05T11:57:41","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=8147"},"modified":"2024-06-05T12:24:50","modified_gmt":"2024-06-05T12:24:50","slug":"studiu-in-urmatorii-ani-directorii-financiari-vor-gestiona-mai-multe-date-non-financiare-decat-financiare","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/studiu-in-urmatorii-ani-directorii-financiari-vor-gestiona-mai-multe-date-non-financiare-decat-financiare\/","title":{"rendered":"Studiu: \u00cen urm\u0103torii ani, directorii financiari vor gestiona mai multe date non-financiare dec\u00e2t financiare"},"content":{"rendered":"
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\u00cen contextul \u00een care directiva Uniunii Europene privind raportarea de c\u0103tre companii a informa\u021biilor legate de sustenabilitate (Corporate Sustainability Reporting Directive \u2013 CSRD) impune noi cerin\u021be, conform studiului Deloitte \u201eRe\/Insurance CSRD benchmark\u201d<\/a>, este de a\u0219teptat ca \u00een perioada urm\u0103toare s\u0103 asist\u0103m la o schimbare important\u0103 a rolului de director financiar (Chief Financial Officer \u2013 CFO), care probabil va presupune gestionarea mai multor date non-financiare dec\u00e2t a celor financiare.<\/p>\n

Potrivit studiului citat, realizat pe baza datelor colectate la \u00eenceputul anului de la cei mai mari 16 furnizori de servicii de asigurare \u0219i reasigurare, cu sediul at\u00e2t \u00een UE, c\u00e2t \u0219i din afara Uniunii, 76% dintre responden\u021bi \u0219i-au definit cadrul de guvernan\u021b\u0103 \u00een ceea ce prive\u0219te CSRD; 53% au atribuit aceast\u0103 responsabilitate \u00een principal directorului financiar, iar 23%, directorului financiar \u00eempreun\u0103 cu directorul de sustenabilitate (Chief Sustainability Officer \u2013 CSO).<\/p>\n

Cei mai mul\u021bi participan\u021bi la studiu au creat o echip\u0103 central\u0103 format\u0103 din maximum zece angaja\u021bi cu norm\u0103 \u00eentreag\u0103, suplimentat\u0103 cu p\u00e2n\u0103 la 20 de angaja\u021bi externi, integra\u021bi \u00eentr-o echip\u0103 mai mare, multifunc\u021bional\u0103, format\u0103 din opt p\u00e2n\u0103 la 40 de persoane. Pentru toate entit\u0103\u021bile cu sediul \u00een afara UE, compania-mam\u0103 este implicat\u0103 \u00een implementarea CSRD la nivel local, arat\u0103 studiul.<\/p>\n

Noua directiv\u0103 UE este mult mai extins\u0103 \u00een ceea ce prive\u0219te domeniul de aplicare, gradul de detaliu \u0219i cerin\u021bele de auditare dec\u00e2t orice alte reglement\u0103ri, iar primele companii care fac obiectul acesteia vor trebui s\u0103 preg\u0103teasc\u0103 un raport de sustenabilitate \u00een 2025 pentru anul financiar 2024.<\/p>\n

Conform sursei citate, la un an de la intrarea \u00een vigoare a CSRD, \u00een ianuarie 2023, domeniul asigur\u0103rilor are un nivel de preg\u0103tire sc\u0103zut spre mediu. Majoritatea asigur\u0103torilor analiza\u021bi sunt \u00eenc\u0103 \u00een prima faz\u0103, cea de evaluare, 44% au efectuat analiza denumit\u0103 Double Materiality Assessment (DMA), menit\u0103 s\u0103 identifice ce informa\u021bii trebuie s\u0103 raporteze \u00een conformitate cu directiva, \u0219i doar 25% au finalizat o analiz\u0103 pentru a determina ce trebuie s\u0103 schimbe \u0219i cum s\u0103 se preg\u0103teasc\u0103 pentru a se conforma Standardelor Europene de Raportare de Sustenabilitate (European Sustainability Reporting Standards \u2013 ESRS). Potrivit studiului Deloitte, acest stadiu poate fi explicat prin faptul c\u0103 juc\u0103torii din industrie au prioritizat implementarea noilor reguli contabile IFRS 17. Dintre companiile analizate, cele cu sediul central \u00een Germania sunt mai mature, \u00een timp ce acelea care au sediul \u00een afara UE au nevoie s\u0103 accelereze ritmul de preg\u0103tire.<\/p>\n

\u201eAproape 20% dintre asigur\u0103torii analiza\u021bi de studiu nici m\u0103car nu au desemnat un responsabil pentru raportarea CSRD, ceea ce arat\u0103 ca unii dintre juc\u0103torii din domeniu \u00eenc\u0103 \u00eencearc\u0103 s\u0103 \u00een\u021beleag\u0103 noile cerin\u021be. Pe de alt\u0103 parte, studiul eviden\u021biaz\u0103 faptul c\u0103 63% dintre ace\u0219tia au \u00eenceput s\u0103 colaboreze cu auditorul extern, \u00een \u00eencercarea de a armoniza a\u0219tept\u0103rile ambelor p\u0103r\u021bi cu privire la auditul \u0219i raportul CSRD aplicabile pentru anul financiar 2024\u201d, a declarat Claudiu Ghiurluc, partener Audit \u0219i Servicii Conexe, Deloitte Rom\u00e2nia, \u0219i liderul industriei de asigur\u0103ri.<\/p>\n

A doua faz\u0103, care const\u0103 \u00een definirea indicatorilor de performan\u021b\u0103 (key performance indicators<\/em> \u2013 KPI) \u0219i a formatului de raportare, \u00eenregistreaz\u0103 cea mai slab\u0103 evolu\u021bie, potrivit studiului. Doar o treime dintre companii au \u00eenceput s\u0103 lucreze la formatul raportului \u0219i niciuna dintre ele nu l-a finalizat. Prin urmare, niciuna dintre companiile analizate de studiu nu a ajuns la a treia \u0219i ultima etap\u0103, a implement\u0103rii.<\/p>\n

Majoritatea asigur\u0103torilor care se afl\u0103 \u00een primul val de companii ce se supun noilor cerin\u021be implementeaz\u0103 solu\u021bii tactice pentru primul an de raportare, ceea ce indic\u0103 o abordare al c\u0103rei scop este conformarea. Dar, pe m\u0103sur\u0103 ce societ\u0103\u021bile de asigurare \u0219i reasigurare vor c\u00e2\u0219tiga mai mult\u0103 experien\u021b\u0103 \u0219i vor \u00een\u021belege mai bine noile cerin\u021be, abordarea lor va deveni mai strategic\u0103, integr\u00e2nd sustenabilitatea \u00een modelul de business \u0219i de raportare, arat\u0103 studiului.<\/p>\n

\u201e\u00cen Rom\u00e2nia, directiva privind raportarea informa\u021biilor legate de sustenabilitate a fost transpus\u0103 \u00een legisla\u021bia local\u0103 prin Ordinul 85\/2024 emis de Ministerul Finan\u021belor, iar Autoritatea de Supraveghere Financiar\u0103 a publicat deja un proiect privind norma de aplicare a acestor cerin\u021be pentru asigur\u0103tori. Interac\u021biunile noastre cu companiile active pe pia\u021ba local\u0103 de profil arat\u0103 c\u0103 rezultatele studiului sunt valabile \u0219i pentru Rom\u00e2nia \u2013 ne afl\u0103m \u00eentr-o etap\u0103 de explorare, \u00een care juc\u0103torii din domeniu se familiarizeaz\u0103 cu noile standarde de raportare privind sustenabilitatea din nevoia de a se conforma, \u0219i \u00een care eforturile sunt coordonate \u00een principal de compania-mam\u0103 din cadrul grupului. \u00cens\u0103 CSRD poate fi mai mult dec\u00e2t o nou\u0103 cerin\u021b\u0103 de raportare, poate fi un prim pas \u00een transformarea c\u0103tre un model de business care \u00eencorporeaz\u0103 sustenabilitatea\u201d, a declarat Ana \u0218erban, director servicii de audit, Deloitte Rom\u00e2nia.<\/p>\n

Dintre aspectele impuse de Standardele Europene de Raportare de Sustenabilitate, schimb\u0103rile climatice, for\u021ba de munc\u0103, consumatorii \u0219i utilizatorii finali, comportamentul \u00een afaceri, biodiversitatea \u0219i ecosistemul sunt considerate cele mai importante de c\u0103tre responden\u021bi, \u00een timp ce aspectele legate de mediu, urmate de cele sociale presupun cel mai mare efort, \u00een vederea conform\u0103rii. (C.\u0218.)<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00cen contextul \u00een care directiva Uniunii Europene privind raportarea de c\u0103tre companii a informa\u021biilor legate de sustenabilitate (Corporate Sustainability Reporting Directive \u2013 CSRD) impune noi cerin\u021be, conform studiului Deloitte \u201eRe\/Insurance CSRD benchmark\u201d, este de a\u0219teptat ca \u00een perioada urm\u0103toare s\u0103 asist\u0103m la o schimbare important\u0103 a rolului de director financiar (Chief Financial Officer \u2013 CFO), care probabil va presupune…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[146],"tags":[],"class_list":["post-8147","post","type-post","status-publish","format-standard","hentry","category-din-lumea-afacerilor","issue-serie-noua-nr-35-06-06-09-07-2024"],"acf":[],"yoast_head":"\nStudiu: \u00cen urm\u0103torii ani, directorii financiari vor gestiona mai multe date non-financiare dec\u00e2t financiare - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/studiu-in-urmatorii-ani-directorii-financiari-vor-gestiona-mai-multe-date-non-financiare-decat-financiare\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Studiu: \u00cen urm\u0103torii ani, directorii financiari vor gestiona mai multe date non-financiare dec\u00e2t financiare - Afacerea\" \/>\n<meta property=\"og:description\" content=\"\u00cen contextul \u00een care directiva Uniunii Europene privind raportarea de c\u0103tre companii a informa\u021biilor legate de sustenabilitate (Corporate Sustainability Reporting Directive \u2013 CSRD) impune noi cerin\u021be, conform studiului Deloitte \u201eRe\/Insurance CSRD benchmark\u201d, este de a\u0219teptat ca \u00een perioada urm\u0103toare s\u0103 asist\u0103m la o schimbare important\u0103 a rolului de director financiar (Chief Financial Officer \u2013 CFO), care probabil va presupune...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/studiu-in-urmatorii-ani-directorii-financiari-vor-gestiona-mai-multe-date-non-financiare-decat-financiare\/\" \/>\n<meta property=\"og:site_name\" content=\"Afacerea\" \/>\n<meta property=\"article:published_time\" content=\"2024-06-05T11:57:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-05T12:24:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/revista-afacerea.ro\/afacerea\/wp-content\/uploads\/2021\/01\/facebook-cover.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"\u0218erb\u0103nescu Cristina\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista-afacerea.ro\/afacerea\/studiu-in-urmatorii-ani-directorii-financiari-vor-gestiona-mai-multe-date-non-financiare-decat-financiare\/\",\"url\":\"https:\/\/revista-afacerea.ro\/afacerea\/studiu-in-urmatorii-ani-directorii-financiari-vor-gestiona-mai-multe-date-non-financiare-decat-financiare\/\",\"name\":\"Studiu: \u00cen urm\u0103torii ani, directorii financiari vor gestiona mai multe date non-financiare dec\u00e2t financiare - 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