{"id":1456,"date":"2025-12-15T15:22:30","date_gmt":"2025-12-15T15:22:30","guid":{"rendered":"https:\/\/juris-design.com\/?p=1456"},"modified":"2025-12-15T17:50:40","modified_gmt":"2025-12-15T17:50:40","slug":"csrd-2026","status":"publish","type":"post","link":"https:\/\/juris-design.com\/eng\/csrd-2026\/","title":{"rendered":"CSRD 2026: Why the Balkans Are Losing Contracts Before Realizing It\u2019s Mandatory"},"content":{"rendered":"<div class=\"wp-block-zolo-container container-5m2zw7wz alignfull zolo-root-container frontend zolo-block parent-container-5m2zw7wz\">\n<div class=\"wp-block-zolo-container container-tpofdi81 frontend zolo-block parent-container-tpofdi81\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4bb6b22\" id=\"csrd-2026-zasto-balkan-gubi-ugovore-prije-nego-sto-shvati-da-je-u-obavezi-esg-vise-nije-izvjestaj-vec-filter-povjerenja-u-eu-lancu-snabdijevanja\" data-block-id=\"4bb6b22\"><style>.stk-4bb6b22 .stk-block-heading__text{font-size:40px !important;color:#000000 !important;line-height:55px !important;font-family:\"GFS Didot\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-4bb6b22 .stk-block-heading__text{font-size:32px !important;line-height:40px !important;}}<\/style><h1 class=\"stk-block-heading__text has-text-color\">CSRD 2026: Why the Balkans Are Losing Contracts Before Realizing It\u2019s Mandatory. ESG Is No Longer a Report \u2013 It\u2019s a Trust Filter in the EU Supply Chain<\/h1><\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-6nt68va1 alignfull zolo-root-container frontend zolo-block parent-container-6nt68va1\">\n<div class=\"wp-block-zolo-container container-an0f85sp frontend zolo-block parent-container-an0f85sp\">\n<div class=\"wp-block-zolo-advanced-image advanced-image-4zmgqbs2 zolo-block parent-advanced-image-4zmgqbs2\"><div class=\"zolo-image-block-wrap no-mask\"><div class=\"zolo-image-block-inner\"><div class=\"zolo-img-wrap\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" class=\"zolo-img wp-image-1480\" src=\"https:\/\/juris-design.com\/wp-content\/uploads\/2025\/12\/Blog-18-Image-300x300.png\" alt=\"\" srcset=\"https:\/\/juris-design.com\/wp-content\/uploads\/2025\/12\/Blog-18-Image-300x300.png 300w, https:\/\/juris-design.com\/wp-content\/uploads\/2025\/12\/Blog-18-Image-150x150.png 150w, https:\/\/juris-design.com\/wp-content\/uploads\/2025\/12\/Blog-18-Image-768x768.png 768w, https:\/\/juris-design.com\/wp-content\/uploads\/2025\/12\/Blog-18-Image-12x12.png 12w, https:\/\/juris-design.com\/wp-content\/uploads\/2025\/12\/Blog-18-Image.png 1000w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/div><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-0jdbs05q frontend zolo-block parent-container-0jdbs05q\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3d2035c\" data-block-id=\"3d2035c\"><style>.stk-3d2035c {margin-bottom:nullpx !important;}.stk-3d2035c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-3d2035c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Companies in the Balkans often view EU regulatory requirements as something distant, complicated, and \u201creserved for big players in the EU.\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1834e04\" data-block-id=\"1834e04\"><style>.stk-1834e04 {margin-bottom:nullpx !important;}.stk-1834e04 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1834e04 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That perception is wrong.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4157cfc\" data-block-id=\"4157cfc\"><style>.stk-4157cfc .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-4157cfc .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">With the entry into force of the CSRD directive (Corporate Sustainability Reporting Directive), ESG (Environmental, Social, Governance) ceases to be a voluntary practice and becomes a legal fact \u2013 even for companies that are not formally registered in the European Union.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d8252c5\" data-block-id=\"d8252c5\"><style>.stk-d8252c5 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d8252c5 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">This is not a new report.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e503969\" data-block-id=\"e503969\"><style>.stk-e503969 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-e503969 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">This is a new system of business validation.<\/p><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-32f2056\" data-block-id=\"32f2056\"><style>.stk-32f2056 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-32f2056 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>I. Who Is at Risk: Geography No Longer Protects You<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b2e9949\" data-block-id=\"b2e9949\"><style>.stk-b2e9949 {margin-bottom:nullpx !important;}.stk-b2e9949 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b2e9949 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">CSRD formally applies to companies in the EU, but its real reach extends through the supply chain. This is exactly where the Balkans enter the regulatory picture.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-173494c\" data-block-id=\"173494c\"><style>.stk-173494c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-173494c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Direct obligation (EU companies \u2013 from 2026)<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b30fbd0\" data-block-id=\"b30fbd0\"><style>.stk-b30fbd0 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b30fbd0 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Companies that meet two out of three criteria:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>more than 250 employees;<\/li>\n\n   <li>more than EUR 40 million in revenue;<\/li>\n\n   <li>more than EUR 20 million in total assets;<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-788d5db\" data-block-id=\"788d5db\"><style>.stk-788d5db {margin-bottom:nullpx !important;}.stk-788d5db .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-788d5db .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>Must report in accordance with the CSRD standard.<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-78773cd\" data-block-id=\"78773cd\"><style>.stk-78773cd {margin-bottom:nullpx !important;}.stk-78773cd .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-78773cd .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Indirect obligation for the Balkans<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9a5d820\" data-block-id=\"9a5d820\"><style>.stk-9a5d820 {margin-bottom:nullpx !important;}.stk-9a5d820 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-9a5d820 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If you are:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>a supplier to an EU company<\/li>\n\n   <li>an IT or outsourcing partner<\/li>\n\n   <li>part of the production, logistics or consulting chain, your EU partner will have to request from you ESG data that is verifiable and auditable.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cc41d40\" data-block-id=\"cc41d40\"><style>.stk-cc41d40 {margin-bottom:nullpx !important;}.stk-cc41d40 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-cc41d40 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>Failure to provide this data means:<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-81ac312\" data-block-id=\"81ac312\"><style>.stk-81ac312 {margin-bottom:nullpx !important;}.stk-81ac312 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-81ac312 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Neuspjeh u dostavljanju tih podataka zna\u010di:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>loss of contracts;<\/li>\n\n   <li>exclusion from the supply chain;<\/li>\n\n   <li>reputational damage that is difficult to repair.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ef4dc72\" data-block-id=\"ef4dc72\"><style>.stk-ef4dc72 {margin-bottom:nullpx !important;}.stk-ef4dc72 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-ef4dc72 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>Greenwashing as a new legal risk<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d675c98\" data-block-id=\"d675c98\"><style>.stk-d675c98 {margin-bottom:nullpx !important;}.stk-d675c98 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d675c98 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Improvised ESG data is no longer a \u201cmarketing problem\u201d.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-853cedc\" data-block-id=\"853cedc\"><style>.stk-853cedc {margin-bottom:nullpx !important;}.stk-853cedc .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-853cedc .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It becomes:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>a legal risk;<\/li>\n\n   <li>a reputational threat;<\/li>\n\n   <li>a potential basis for lawsuits and sanctions<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0a2ddd2\" data-block-id=\"0a2ddd2\"><style>.stk-0a2ddd2 {margin-bottom:nullpx !important;}.stk-0a2ddd2 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0a2ddd2 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>II. The real problem: lack of visual auditability<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b9f2cc7\" data-block-id=\"b9f2cc7\"><style>.stk-b9f2cc7 {margin-bottom:nullpx !important;}.stk-b9f2cc7 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b9f2cc7 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Most companies misdiagnose the issue.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3b99773\" data-block-id=\"3b99773\"><style>.stk-3b99773 {margin-bottom:nullpx !important;}.stk-3b99773 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-3b99773 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The problem is not:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>too much regulation;<\/li>\n\n   <li>too many requirements;<\/li>\n\n   <li>too many metrics.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b07a0b7\" data-block-id=\"b07a0b7\"><style>.stk-b07a0b7 {margin-bottom:nullpx !important;}.stk-b07a0b7 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b07a0b7 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The problem is poor system design for collecting and proving data.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-aa4a353\" data-block-id=\"aa4a353\"><style>.stk-aa4a353 {margin-bottom:nullpx !important;}.stk-aa4a353 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-aa4a353 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">CSRD requires:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>comparability;<\/li>\n\n   <li>traceability;<\/li>\n\n   <li>proof of origin for every data point.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6200261\" data-block-id=\"6200261\"><style>.stk-6200261 {margin-bottom:nullpx !important;}.stk-6200261 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6200261 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Traditional ESG reports, based on dozens or hundreds of pages of text, create two key vulnerabilities:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f707b5f\" data-block-id=\"f707b5f\"><style>.stk-f707b5f {margin-bottom:nullpx !important;}.stk-f707b5f .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-f707b5f .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Operational vulnerability<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>data comes from different sectors;<\/li>\n\n   <li>there are no standardized inputs;<\/li>\n\n   <li>the process is slow, expensive, and error-prone.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8cee1f2\" data-block-id=\"8cee1f2\"><style>.stk-8cee1f2 {margin-bottom:nullpx !important;}.stk-8cee1f2 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-8cee1f2 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Legal vulnerability<br>Regulators, banks, and investors do not want a narrative.<br>They want evidence that can be verified quickly.<br>Text can hide a problem.<br>Visual, structured evidence cannot.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-69105d9\" data-block-id=\"69105d9\"><style>.stk-69105d9 {margin-bottom:nullpx !important;}.stk-69105d9 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-69105d9 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>III. The LDT solution: ESG as a protocol, not a document<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6bf7fc9\" data-block-id=\"6bf7fc9\"><style>.stk-6bf7fc9 {margin-bottom:nullpx !important;}.stk-6bf7fc9 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6bf7fc9 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Legal Design Thinking (LDT) fundamentally changes the ESG approach.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d903669\" data-block-id=\"d903669\"><style>.stk-d903669 {margin-bottom:nullpx !important;}.stk-d903669 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d903669 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It does not add another report\u2014it redesigns the system.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-afa0a01\" data-block-id=\"afa0a01\"><style>.stk-afa0a01 {margin-bottom:nullpx !important;}.stk-afa0a01 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-afa0a01 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Visual ESG dashboard<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-017c13d\" data-block-id=\"017c13d\"><style>.stk-017c13d {margin-bottom:nullpx !important;}.stk-017c13d .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-017c13d .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">A centralized view of:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>all mandatory CSRD metrics;<\/li>\n\n   <li>the source of each data point;<\/li>\n\n   <li>a clear audit trail.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3b673a6\" data-block-id=\"3b673a6\"><style>.stk-3b673a6 {margin-bottom:nullpx !important;}.stk-3b673a6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-3b673a6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Result: less confusion, more control.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7a15352\" data-block-id=\"7a15352\"><style>.stk-7a15352 {margin-bottom:nullpx !important;}.stk-7a15352 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-7a15352 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Layered reporting (Layered Transparency)<br>Instead of one massive document:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>a short, visual ESG summary for the public and investors;<\/li>\n\n   <li>complete technical documentation available to auditors and regulators.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4bde358\" data-block-id=\"4bde358\"><style>.stk-4bde358 {margin-bottom:nullpx !important;}.stk-4bde358 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-4bde358 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Transparency without overload.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b24d578\" data-block-id=\"b24d578\"><style>.stk-b24d578 {margin-bottom:nullpx !important;}.stk-b24d578 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b24d578 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">ESG supply chain protocol<br>Standardized, visual ESG checklists for suppliers:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>consistent data;<\/li>\n\n   <li>lower risk of errors;<\/li>\n\n   <li>CSRD compliance across the entire chain.<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-81e9d9b\" data-block-id=\"81e9d9b\"><style>.stk-81e9d9b {margin-bottom:nullpx !important;}.stk-81e9d9b .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-81e9d9b .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">This is not administration.<br>This is legal infrastructure.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f0c5bfa\" data-block-id=\"f0c5bfa\"><style>.stk-f0c5bfa {margin-bottom:nullpx !important;}.stk-f0c5bfa .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-f0c5bfa .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Companies in the Balkans that face CSRD:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>with improvised ESG reports;<\/li>\n\n   <li>without changing how data is collected;<\/li>\n\n   <li>without visual auditability<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-94d959c\" data-block-id=\"94d959c\"><style>.stk-94d959c {margin-bottom:nullpx !important;}.stk-94d959c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-94d959c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Will be the first to drop out of the EU value chain.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cb672dc\" data-block-id=\"cb672dc\"><style>.stk-cb672dc {margin-bottom:nullpx !important;}.stk-cb672dc .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-cb672dc .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>LDT does not simplify the law\u2014it makes it provable.<br>Transparency becomes a competitive advantage, not a cost.<br>The question is not whether you have an ESG story.<br>The question is whether it is auditable.<\/strong><\/p><\/div>\n\n\n\n<a target=\"_blank\" href=\"https:\/\/juris-design.com\/wp-content\/uploads\/2025\/12\/csrd-balkan.pdf\"\n   style=\"color:#000000D1;          text-decoration:underline;          text-decoration-color:#000000D1;          text-underline-offset:4px;          text-decoration-thickness:1px;\">\n  Download CSRD \/ ESG CHECKLIST \u2013 BALKAN EDITION 2026 [In Montenegrin]\n<\/a>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-nyrp561f custom_width zolo-root-container frontend zolo-block parent-container-nyrp561f\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0d2898d\" id=\"ostali-blogovi\" data-block-id=\"0d2898d\"><style>.stk-0d2898d {margin-bottom:var(--stk--preset--spacing--30, 20px) !important;}.stk-0d2898d .stk-block-heading__text{font-size:32px !important;color:#3e4b4c !important;line-height:32px !important;font-family:\"GFS Didot\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-0d2898d .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-color has-text-align-left\">Other blogs<\/h2><\/div>\n\n\n<div class=\"wp-block-zolo-post-grid zolo-block post-grid-jnh230ie parent-post-grid-jnh230ie\"\t>\n\t\n\t<div class=\"post-grid-jnh230ie zolo-post-grid-wrap zolo-post-style-4 zolo-block parent-post-grid-jnh230ie\"\n\t\t>\n\n\t\t\n\t\t<div class=\"zolo-post-content-wrap\">\n\t\t\t\t\t\t<div class=\"zolo-post-item\"><div class=\"zolo-post-image\"><a href=\"https:\/\/juris-design.com\/eng\/sad-protiv-izvrsne-vlasti\/\"><img decoding=\"async\" src=\"https:\/\/juris-design.com\/wp-content\/plugins\/zoloblocks\/assets\/images\/placeholder.svg\" alt=\"Vrhovni sud SAD protiv izvr\u0161ne vlasti: \u0161ta balkanski izvoznici moraju znati\"><\/a><div class=\"zolo-post-meta-box\">\n            <img alt='' src='https:\/\/secure.gravatar.com\/avatar\/ce974354c7b486b3b79133c76c70d8e7f900d3d96dc55c78414a5daffc048c18?s=50&#038;d=mm&#038;r=g' class='avatar avatar-50 photo' height='50' width='50' \/>\n            <div class=\"zolo-post-author-name\">\n\n                <span>Posted By<\/span>\n                <a href=\"https:\/\/juris-design.com\/eng\/author\/mehmed-mulaomerovic123gmail-com\/\" class=\"zolo-post-author-link\">Mehmed<\/a>\n            <\/div>\n        <\/div><\/div><div class=\"zolo-post-content\"><div class=\"zolo-post-inner-content\"><ul class=\"zolo-post-category\"><li><a href=\"https:\/\/juris-design.com\/eng\/category\/ldt\/\" title=\"Legal Design Thinking\">Legal Design Thinking<\/a><\/li><li><a href=\"https:\/\/juris-design.com\/eng\/category\/regional\/\" title=\"Regional\">Regional<\/a><\/li><\/ul><h3 class=\"zolo-post-title\">\n            <a href=\"https:\/\/juris-design.com\/eng\/sad-protiv-izvrsne-vlasti\/\" title=\"U.S. Supreme Court vs. the Executive Branch: what Balkan exporters need to know\">U.S. Supreme Court vs. the Executive Branch: what Balkan exporters need to know<\/a>\n\t\t\t\n        <\/h3><div class=\"zolo-post-desc\"> <p>Analysis of the decision Learning Resources, Inc. v. Trump and its operational consequences...<\/p><\/div><div class=\"zolo-post-dateTime\"><div class=\"zolo-post-date\">April 7, 2026<\/div>\/\/<div class=\"zolo-post-estimate\">4 Min Read<\/div><\/div><\/div><\/div><\/div><div class=\"zolo-post-item\"><div class=\"zolo-post-image\"><a href=\"https:\/\/juris-design.com\/eng\/omnibus-shift\/\"><img decoding=\"async\" src=\"https:\/\/juris-design.com\/wp-content\/plugins\/zoloblocks\/assets\/images\/placeholder.svg\" alt=\"CSRD 2026: Pomak Omnibus I i standard du\u017ene pa\u017enje\"><\/a><div class=\"zolo-post-meta-box\">\n            <img alt='' src='https:\/\/secure.gravatar.com\/avatar\/ce974354c7b486b3b79133c76c70d8e7f900d3d96dc55c78414a5daffc048c18?s=50&#038;d=mm&#038;r=g' class='avatar avatar-50 photo' height='50' width='50' \/>\n            <div class=\"zolo-post-author-name\">\n\n                <span>Posted By<\/span>\n                <a href=\"https:\/\/juris-design.com\/eng\/author\/mehmed-mulaomerovic123gmail-com\/\" class=\"zolo-post-author-link\">Mehmed<\/a>\n            <\/div>\n        <\/div><\/div><div class=\"zolo-post-content\"><div class=\"zolo-post-inner-content\"><ul class=\"zolo-post-category\"><li><a href=\"https:\/\/juris-design.com\/eng\/category\/ldt\/\" title=\"Legal Design Thinking\">Legal Design Thinking<\/a><\/li><li><a href=\"https:\/\/juris-design.com\/eng\/category\/global\/\" title=\"Global\">Global<\/a><\/li><\/ul><h3 class=\"zolo-post-title\">\n            <a href=\"https:\/\/juris-design.com\/eng\/omnibus-shift\/\" title=\"CSRD 2026: The Omnibus I Shift and the Standard of Due Diligence\">CSRD 2026: The Omnibus I Shift and the Standard of Due Diligence<\/a>\n\t\t\t\n        <\/h3><div class=\"zolo-post-desc\"> <p>Beyond compliance: Why evidence architecture is now a legal necessity \u2013 and a personal risk\u2026<\/p><\/div><div class=\"zolo-post-dateTime\"><div class=\"zolo-post-date\">March 21, 2026<\/div>\/\/<div class=\"zolo-post-estimate\">5 Min Read<\/div><\/div><\/div><\/div><\/div>\t\t<\/div>\n\n\t<\/div>\n\n\t\n\t<\/div>\n\n\n\n<div class=\"wp-block-zolo-advanced-button advanced-button-ob1x7toi zolo-block parent-advanced-button-ob1x7toi\"><div class=\"zolo-block-wrapper zolo-advanced-button advanced-button-ob1x7toi\"><a class=\"zolo-button right\" href=\"https:\/\/juris-design.com\/eng\/blogovi\/\" title=\"See other blogs\"><span class=\"zolo-button-content\">See other blogs<\/span><\/a><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Kompanije na Balkanu \u010desto posmatraju EU regulatorne zahtjeve kao ne\u0161to udaljeno<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_zb_attr":"","zolo_post_video_link":"","footnotes":""},"categories":[14,16],"tags":[],"class_list":["post-1456","post","type-post","status-publish","format-standard","hentry","category-ldt","category-regional"],"_links":{"self":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/1456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/comments?post=1456"}],"version-history":[{"count":14,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/1456\/revisions"}],"predecessor-version":[{"id":1504,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/1456\/revisions\/1504"}],"wp:attachment":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/media?parent=1456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/categories?post=1456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/tags?post=1456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}