{"id":1569,"date":"2026-03-02T13:08:45","date_gmt":"2026-03-02T13:08:45","guid":{"rendered":"https:\/\/juris-design.com\/?p=1569"},"modified":"2026-03-02T14:20:50","modified_gmt":"2026-03-02T14:20:50","slug":"csrd-licna-odgovornost-esg","status":"publish","type":"post","link":"https:\/\/juris-design.com\/eng\/csrd-licna-odgovornost-esg\/","title":{"rendered":"Ko \u0107e potpisati? CSRD i kraj kolektivne odgovornosti u regionalnim kompanijama"},"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=\"ko-ce-potpisati-csrd-i-kraj-kolektivne-odgovornosti-u-regionalnim-kompanijama\" 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\">Who Will Sign? CSRD and the End of Collective Responsibility in Regional Companies<\/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=\"683\" height=\"1024\" class=\"zolo-img wp-image-1567\" src=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/03\/Blog-24-Image-683x1024.png\" alt=\"\" srcset=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/03\/Blog-24-Image-683x1024.png 683w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/03\/Blog-24-Image-200x300.png 200w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/03\/Blog-24-Image-768x1152.png 768w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/03\/Blog-24-Image-8x12.png 8w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/03\/Blog-24-Image.png 1024w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/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\">March in the Balkans is traditionally the month of closing annual accounts. But in 2026, March brings a different kind of weight.<\/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\">The question will no longer be only: \u201cIs the company profitable?\u201d It will be: \u201cWho will sign the ESG report under full regulatory and governance responsibility?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9b67054\" data-block-id=\"9b67054\"><style>.stk-9b67054 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-9b67054 .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) introduces a fundamental shift:<\/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\">responsibility is no longer organizational \u2014 it becomes personal.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b1c9531\" data-block-id=\"b1c9531\"><style>.stk-b1c9531 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b1c9531 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">What Is Actually Changing?<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9988273\" data-block-id=\"9988273\"><style>.stk-9988273 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-9988273 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Until now, ESG reports in many regional companies have been a combination of:<\/p><\/div>\n<\/div>\n<\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>narratives<\/li>\n\n   <li>estimates<\/li>\n\n   <li>partial data<\/li>\n\n   <li>ad-hoc tables<\/li>\n\n<\/ul>\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\">They were often the result of good intentions, but not of systemic structure.<\/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\">CSRD introduces a different logic.<\/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\">The ESG report becomes subject to assurance based on proof principles similar to financial reporting.<\/p><\/div>\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\">At that moment, the question stops being: \u201cDo we have the data?\u201d It becomes: \u201cWho guarantees its accuracy \u2014 and can they prove it?\u201d<\/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\"><strong>The End of Collective Ambiguity<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-848faa8\" data-block-id=\"848faa8\"><style>.stk-848faa8 {margin-bottom:nullpx !important;}.stk-848faa8 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-848faa8 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">In regional companies, we often hear:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>\u201cWe are all involved in ESG.\u201d<\/li>\n\n   <li>\u201cIt\u2019s a team effort.\u201d<\/li>\n\n   <li>\u201cWe\u2019re doing it together.\u201d<\/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\">In the Balkans, responsibility is often implicit, and processes are informal and trust-based.<\/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\">CSRD does not recognize team-based ambiguity.<\/p><\/div>\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\">It requires:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>Named signatories who guarantee data integrity<\/li>\n\n   <li>Formal controls that are documented and verifiable<\/li>\n\n   <li>A provable audit trail showing who approved a number, when, and on what basis<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-62b5f7a\" data-block-id=\"62b5f7a\"><style>.stk-62b5f7a {margin-bottom:nullpx !important;}.stk-62b5f7a .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-62b5f7a .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If these structures do not exist, the regulator will not ask why the system was weak.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2d79465\" data-block-id=\"2d79465\"><style>.stk-2d79465 {margin-bottom:nullpx !important;}.stk-2d79465 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2d79465 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">They will ask who was responsible for ensuring that the system existed.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cc95284\" data-block-id=\"cc95284\"><style>.stk-cc95284 {margin-bottom:nullpx !important;}.stk-cc95284 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-cc95284 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>Delegation Is Not Protection<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6ac8302\" data-block-id=\"6ac8302\"><style>.stk-6ac8302 {margin-bottom:nullpx !important;}.stk-6ac8302 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6ac8302 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">There is a dangerous misconception that delegating ESG to lower levels protects the Executive Management.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-14afab5\" data-block-id=\"14afab5\"><style>.stk-14afab5 {margin-bottom:nullpx !important;}.stk-14afab5 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-14afab5 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">On the contrary.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1fb9452\" data-block-id=\"1fb9452\"><style>.stk-1fb9452 {margin-bottom:nullpx !important;}.stk-1fb9452 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1fb9452 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">In the absence of a clearly defined Proof Architecture:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>Middle management becomes operationally blocked because it cannot prove the origin of data<\/li>\n\n   <li>Executive Management and the Board become legally and reputationally exposed because they sign documents without full visibility into their traceability<\/li>\n\n   <li>Owners become regulator-visible in the event of a negative audit opinion or enforcement measures<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1c9680c\" data-block-id=\"1c9680c\"><style>.stk-1c9680c {margin-bottom:nullpx !important;}.stk-1c9680c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1c9680c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If no one in the company formally signs off on partial data (energy, emissions, waste, labor rights, supplier inputs), ultimate responsibility naturally escalates to the top.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b7066ae\" data-block-id=\"b7066ae\"><style>.stk-b7066ae {margin-bottom:nullpx !important;}.stk-b7066ae .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b7066ae .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">ESG delegated to operations does not mean leadership is protected.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-51e687c\" data-block-id=\"51e687c\"><style>.stk-51e687c {margin-bottom:nullpx !important;}.stk-51e687c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-51e687c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">In fact, it means the opposite.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-67c010a\" data-block-id=\"67c010a\"><style>.stk-67c010a {margin-bottom:nullpx !important;}.stk-67c010a .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-67c010a .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>The Regional Weakness That CSRD Exposes<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0302fe7\" data-block-id=\"0302fe7\"><style>.stk-0302fe7 {margin-bottom:nullpx !important;}.stk-0302fe7 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0302fe7 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The biggest challenge in the Balkans is not a lack of knowledge.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-17435b6\" data-block-id=\"17435b6\"><style>.stk-17435b6 {margin-bottom:nullpx !important;}.stk-17435b6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-17435b6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The challenge is that systems are:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>built for speed, not for provability<\/li>\n\n   <li>flexible, but undocumented<\/li>\n\n   <li>trust-based rather than control-based<\/li>\n\n   <li>often driven by \u201cExcel culture\u201d<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-baadeb9\" data-block-id=\"baadeb9\"><style>.stk-baadeb9 {margin-bottom:nullpx !important;}.stk-baadeb9 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-baadeb9 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Such systems can function for years.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4555156\" data-block-id=\"4555156\"><style>.stk-4555156 {margin-bottom:nullpx !important;}.stk-4555156 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-4555156 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">But when an auditor asks:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4ad25ba\" data-block-id=\"4ad25ba\"><style>.stk-4ad25ba {margin-bottom:nullpx !important;}.stk-4ad25ba .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-4ad25ba .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cWhere does this number come from, and who stands behind it with their signature?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-080f492\" data-block-id=\"080f492\"><style>.stk-080f492 {margin-bottom:nullpx !important;}.stk-080f492 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-080f492 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Improvisation is no longer enough.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dbff81f\" data-block-id=\"dbff81f\"><style>.stk-dbff81f {margin-bottom:nullpx !important;}.stk-dbff81f .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-dbff81f .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">In the absence of a clear accountability architecture, three levels of risk emerge:<br>Operational risk \u2013 data is inconsistent and incomparable<br>Reputational risk \u2013 a negative audit opinion signals weak governance<br>Governance risk \u2013 report signatories assume regulatory and personal responsibility<br>CSRD does not sanction bad intent.<br>It sanctions lack of control.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d7438f8\" data-block-id=\"d7438f8\"><style>.stk-d7438f8 {margin-bottom:nullpx !important;}.stk-d7438f8 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d7438f8 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>Accountability Architecture as the Only Shield<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-63d9fc6\" data-block-id=\"63d9fc6\"><style>.stk-63d9fc6 {margin-bottom:nullpx !important;}.stk-63d9fc6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-63d9fc6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The solution is not writing longer ESG narratives.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ca5c80a\" data-block-id=\"ca5c80a\"><style>.stk-ca5c80a {margin-bottom:nullpx !important;}.stk-ca5c80a .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-ca5c80a .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The solution is designing a system that protects both the organization and the individual.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7eeb917\" data-block-id=\"7eeb917\"><style>.stk-7eeb917 {margin-bottom:nullpx !important;}.stk-7eeb917 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-7eeb917 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">A Proof Architecture must clearly define:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5ac4131\" data-block-id=\"5ac4131\"><style>.stk-5ac4131 {margin-bottom:nullpx !important;}.stk-5ac4131 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-5ac4131 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Layer 1 \u2013 Responsibility at the Source<br>Operational managers formally confirm primary inputs (ERP systems, invoices, HR systems, energy measurements).<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6d28046\" data-block-id=\"6d28046\"><style>.stk-6d28046 {margin-bottom:nullpx !important;}.stk-6d28046 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6d28046 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Layer 2 \u2013 Verification Responsibility<br>Control mechanisms (the \u201cfour-eyes\u201d principle) confirm accuracy and consistency.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e58ede1\" data-block-id=\"e58ede1\"><style>.stk-e58ede1 {margin-bottom:nullpx !important;}.stk-e58ede1 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-e58ede1 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Layer 3 \u2013 Traceability<br>A digital trail showing every data modification over time.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7efb23f\" data-block-id=\"7efb23f\"><style>.stk-7efb23f {margin-bottom:nullpx !important;}.stk-7efb23f .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-7efb23f .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Layer 4 \u2013 Governance Responsibility<br>Clear definition of who has the authority to finalize data for reporting.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9949a89\" data-block-id=\"9949a89\"><style>.stk-9949a89 {margin-bottom:nullpx !important;}.stk-9949a89 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-9949a89 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Layer 5 \u2013 Disclosure Responsibility<br>Formal report sign-off with full awareness of the system behind it.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d1bf158\" data-block-id=\"d1bf158\"><style>.stk-d1bf158 {margin-bottom:nullpx !important;}.stk-d1bf158 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d1bf158 .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, every signature on an ESG report is an operational risk.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-aaf4a30\" data-block-id=\"aaf4a30\"><style>.stk-aaf4a30 {margin-bottom:nullpx !important;}.stk-aaf4a30 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-aaf4a30 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Why This Is an Opportunity for the Balkans<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-60408a1\" data-block-id=\"60408a1\"><style>.stk-60408a1 {margin-bottom:nullpx !important;}.stk-60408a1 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-60408a1 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Although it sounds restrictive, CSRD is a moment of professionalization.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9b8dc13\" data-block-id=\"9b8dc13\"><style>.stk-9b8dc13 {margin-bottom:nullpx !important;}.stk-9b8dc13 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-9b8dc13 .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, by 2026, have a clear accountability map:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>Reduce dependence on individuals<\/li>\n\n   <li>Eliminate \u201cExcel improvisation\u201d<\/li>\n\n   <li>Increase credibility with EU partners<\/li>\n\n   <li>Protect executive management from unforeseen regulatory consequences<\/li>\n\n   <li>Professionalize governance structures<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d6fda39\" data-block-id=\"d6fda39\"><style>.stk-d6fda39 {margin-bottom:nullpx !important;}.stk-d6fda39 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d6fda39 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">In a region where reputational shocks are disproportionately strong, a clear accountability architecture becomes a competitive advantage.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-a74eea2\" data-block-id=\"a74eea2\"><style>.stk-a74eea2 {margin-bottom:nullpx !important;}.stk-a74eea2 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-a74eea2 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The Final Question for the March Board Meeting<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5ee05d7\" data-block-id=\"5ee05d7\"><style>.stk-5ee05d7 {margin-bottom:nullpx !important;}.stk-5ee05d7 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-5ee05d7 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">When the auditor walks into your office and asks: \u201cWhere does this number come from, and who stands behind it with their signature?\u201d<br>Do you have an answer \u2014 or do you have an excuse?<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-fa1ab5b\" data-block-id=\"fa1ab5b\"><style>.stk-fa1ab5b {margin-bottom:nullpx !important;}.stk-fa1ab5b .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-fa1ab5b .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, you cannot protect either the company or yourself.<\/p><\/div>\n\n\n\n<a class=\"pdf-file\" 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;          text-align: left !important;\">\n  Check your exposure level with the CSRD \/ ESG CHECKLIST \u2013 BALKAN EDITION\n<\/a>\n\n\n\n<a class=\"pdf-file\" 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;          text-align: left !important;\">\n  Download the CSRD 2026 BLUEPRINT: ESG Proof Architecture\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>Mart na Balkanu je tradicionalno mjesec zavr\u0161nih ra\u010duna. Ali 2026. godine, mart donosi <\/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-1569","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\/1569","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=1569"}],"version-history":[{"count":6,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/1569\/revisions"}],"predecessor-version":[{"id":1595,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/1569\/revisions\/1595"}],"wp:attachment":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/media?parent=1569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/categories?post=1569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/tags?post=1569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}