{"id":1518,"date":"2026-01-06T10:52:21","date_gmt":"2026-01-06T10:52:21","guid":{"rendered":"https:\/\/juris-design.com\/?p=1518"},"modified":"2026-01-06T11:00:20","modified_gmt":"2026-01-06T11:00:20","slug":"csrd-blueprint","status":"publish","type":"post","link":"https:\/\/juris-design.com\/eng\/csrd-blueprint\/","title":{"rendered":"CSRD 2026 BLUEPRINT \u2014 From ESG Reporting to Proof Architecture"},"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-blueprint-od-esg-izvjestaja-do-dokazne-arhitekture\" 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 BLUEPRINT \u2014 From ESG Reporting to Proof Architecture<\/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=\"196\" class=\"zolo-img wp-image-1515\" src=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/Blog-20-Image-300x196.jpg\" alt=\"\" srcset=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/Blog-20-Image-300x196.jpg 300w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/Blog-20-Image-1024x669.jpg 1024w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/Blog-20-Image-768x502.jpg 768w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/Blog-20-Image-18x12.jpg 18w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/Blog-20-Image.jpg 1290w\" 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\">Why a checklist is no longer enough.<\/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\">Most companies are entering 2026 with a task list. The problem is that a checklist only shows where you are vulnerable, but it does not tell you what you need to build in order to close those gaps.<\/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\">CSRD (Corporate Sustainability Reporting Directive) does not ask you for a better essay or a prettier annual report. CSRD requires a provable system. The difference between \u201cwe have data\u201d and \u201cwe have a provable system\u201d is the difference between passing and failing an audit.<\/p><\/div>\n<\/div>\n<\/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\">That is why today we are not talking about a document. We are talking about a Blueprint.<\/p><\/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. What CSRD actually requires (and why many misunderstand it)<\/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 is often, and incorrectly, perceived as just another set of ESG templates. In reality, the regulator is not asking for a narrative, but for systemic attributes:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>Auditability: Can an external auditor trace every single number?<\/li>\n\n   <li>Traceability: Where was the data before it entered the table?<\/li>\n\n   <li>Comparability: Are your data points consistent with industry standards?<\/li>\n\n   <li>Proven accountability: Who, by name and surname, guarantees the integrity of the information?<\/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\">These are not textual requirements. These are architectural requirements.<\/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\"><strong>II. Why ESG reports fail in audit<\/strong><\/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\">When audit firms (including \u201cBig Four\u201d firms) refuse to issue a positive opinion on an ESG report, the reason rarely lies in the numbers themselves. The problem is in the \u201cbackground\u201d:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>Data without pedigree: The data \u201carrived by email\u201d without a clear source.<\/li>\n\n   <li>ESG \u201cstories\u201d without an audit trail: The sustainability narrative has no digital signature to support it.<\/li>\n\n   <li>Supply chain \u201cblack holes\u201d: Supplier data is collected ad-hoc, without quality control. The problem is not the content. The problem is the architecture that generates that content.<\/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>III. CSRD Blueprint: ESG as a system, not a file<\/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\">For ESG to be defensible, it must be structured across five layers of provability:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>Data Origin Layer: The exact point of data creation (sensor, invoice, HRM system) and a clearly defined responsible person.<\/li>\n\n   <li>Verification Layer: The protocol by which that data is verified before it enters the system.<\/li>\n\n   <li>Traceability Layer: A digital trail that enables tracking changes to the data over time.<\/li>\n\n   <li>Governance Layer: A clear structure of who signs, who approves, and who bears legal responsibility for accuracy.<\/li>\n\n   <li>Disclosure Layer: The final output adapted for investors and regulators (XBRL formatting).<\/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\">Without these layers, your ESG report is only a collection of claims that nobody can confirm.<\/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\"><strong>IV. Why the supply chain is the critical breaking point<\/strong><\/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\">CSRD does not end at your company\u2019s doors. It breaks at your suppliers.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2b3cda6\" data-block-id=\"2b3cda6\"><style>.stk-2b3cda6 {margin-bottom:nullpx !important;}.stk-2b3cda6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2b3cda6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">A single key supplier without clear inputs and an audit trail is enough to compromise your entire system. <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2f24baf\" data-block-id=\"2f24baf\"><style>.stk-2f24baf {margin-bottom:nullpx !important;}.stk-2f24baf .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2f24baf .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The Blueprint therefore must not be closed inside your IT environment \u2014 it must define communication standards with external partners.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-10b6058\" data-block-id=\"10b6058\"><style>.stk-10b6058 {margin-bottom:nullpx !important;}.stk-10b6058 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-10b6058 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>V. The Blueprint is not implementation \u2014 but without it, implementation makes no sense<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ec8ab0e\" data-block-id=\"ec8ab0e\"><style>.stk-ec8ab0e {margin-bottom:nullpx !important;}.stk-ec8ab0e .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-ec8ab0e .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It is important to understand: the Blueprint does not replace your lawyers, auditors, or IT providers. It is the master plan that gives them direction.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6c26a9d\" data-block-id=\"6c26a9d\"><style>.stk-6c26a9d {margin-bottom:nullpx !important;}.stk-6c26a9d .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6c26a9d .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Without a Blueprint:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>Implementation becomes chaotic: Every department works in its own way.<\/li>\n\n   <li>Costs increase: You purchase software that cannot communicate with each other.<\/li>\n\n   <li>Risk remains invisible: You will discover the system does not work only when the auditor asks the first question.<\/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\">CSRD compliance is not a question of reporting at the end of the year. It is a question of designing a provability system that operates 365 days a year.<\/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\">If you cannot prove ESG \u2014 you cannot defend it.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-fe41424\" data-block-id=\"fe41424\"><style>.stk-fe41424 {margin-bottom:nullpx !important;}.stk-fe41424 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-fe41424 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Download ESG Proof Architecture 2026 Balkan Edition<\/p><\/div>\n\n\n\n<a target=\"_blank\" href=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/csrd-esg-balkan-2026.pdf\"\n   style=\"color:#000000D1;          text-decoration:underline;          text-decoration-color:#000000D1;          text-underline-offset:4px;          text-decoration-thickness:1px;\">\n  CSRD \/ ESG CHECKLIST \u2013 BALKAN EDITION 2026 (Montenegrin)\n<\/a>\n\n\n\n<a target=\"_blank\" href=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/01\/csrd-blueprint-balkan-2026.pdf\"\n   style=\"color:#000000D1;          text-decoration:underline;          text-decoration-color:#000000D1;          text-underline-offset:4px;          text-decoration-thickness:1px;\">\n  CSRD 2026 BLUEPRINT: ESG Proof Architecture (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>Ve\u0107ina kompanija ulazi u 2026. godinu sa spiskom obaveza. Problem je \u0161to checklist<\/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-1518","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\/1518","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=1518"}],"version-history":[{"count":2,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/1518\/revisions"}],"predecessor-version":[{"id":1520,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/1518\/revisions\/1520"}],"wp:attachment":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/media?parent=1518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/categories?post=1518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/tags?post=1518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}