{"id":2139,"date":"2026-06-03T13:59:36","date_gmt":"2026-06-03T13:59:36","guid":{"rendered":"https:\/\/juris-design.com\/?p=2139"},"modified":"2026-06-03T14:00:26","modified_gmt":"2026-06-03T14:00:26","slug":"izvjestaj-2027","status":"publish","type":"post","link":"https:\/\/juris-design.com\/eng\/izvjestaj-2027\/","title":{"rendered":"Who Signs the ESG Report in 2027 \u2013 and Do They Understand What They Are Signing?"},"content":{"rendered":"<div class=\"wp-block-zolo-container container-69158c alignfull zolo-root-container frontend zolo-block parent-container-5m2zw7wz parent-container-69158c\">\n<div class=\"wp-block-zolo-container container-fb0836 frontend zolo-block parent-container-tpofdi81 parent-container-fb0836\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4bb6b22\" id=\"ko-potpisuje-esg-izvjestaj-2027-i-da-li-razumije-sta-potpisuje\" 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 Signs the ESG Report in 2027 \u2013 and Do They Understand What They Are Signing?<\/h1><\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-a2f036 alignfull zolo-root-container frontend zolo-block parent-container-6nt68va1 parent-container-a2f036\">\n<div class=\"wp-block-zolo-container container-9e83ef frontend zolo-block parent-container-an0f85sp parent-container-9e83ef\">\n<div class=\"wp-block-zolo-advanced-image advanced-image-df9308 zolo-block parent-advanced-image-4zmgqbs2 parent-advanced-image-df9308\"><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-2137\" src=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/06\/Blog-Image-31-683x1024.jpg\" alt=\"\" srcset=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/06\/Blog-Image-31-683x1024.jpg 683w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/06\/Blog-Image-31-200x300.jpg 200w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/06\/Blog-Image-31-768x1152.jpg 768w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/06\/Blog-Image-31-8x12.jpg 8w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/06\/Blog-Image-31.jpg 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-53628c frontend zolo-block parent-container-0jdbs05q parent-container-53628c\">\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\">Most companies still view ESG as a compliance project.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b546e17\" data-block-id=\"b546e17\"><style>.stk-b546e17 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b546e17 .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 a dangerous misconception.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-66ef67a\" data-block-id=\"66ef67a\"><style>.stk-66ef67a .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-66ef67a .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Because the moment a sustainability report becomes part of formal corporate reporting, the question is no longer:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dbe17ea\" data-block-id=\"dbe17ea\"><style>.stk-dbe17ea .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-dbe17ea .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cWho prepared the data?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7d59a8c\" data-block-id=\"7d59a8c\"><style>.stk-7d59a8c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-7d59a8c .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 becomes:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ceb429a\" data-block-id=\"ceb429a\"><style>.stk-ceb429a .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-ceb429a .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cWho signed that it is accurate?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cde5350\" data-block-id=\"cde5350\"><style>.stk-cde5350 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-cde5350 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">And that is precisely where the new era of management accountability begins.<\/p><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b56d01e\" data-block-id=\"b56d01e\"><style>.stk-b56d01e .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b56d01e .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>ESG Is No Longer an ESG Team Issue<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1397bde\" data-block-id=\"1397bde\"><style>.stk-1397bde .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1397bde .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The Corporate Sustainability Reporting Directive (CSRD) did not merely expand the scope of disclosures.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-16607cc\" data-block-id=\"16607cc\"><style>.stk-16607cc .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-16607cc .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It changed the location of responsibility.<\/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\">Sustainability is no longer treated as a separate function.<\/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\">It becomes part of corporate governance.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9555f92\" data-block-id=\"9555f92\"><style>.stk-9555f92 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-9555f92 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">In other words:<\/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\">ESG data enters the sphere of responsibility of management boards and supervisory boards.<\/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\">And entirely different rules apply there.<\/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\">Effort is not evaluated.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-962d32a\" data-block-id=\"962d32a\"><style>.stk-962d32a {margin-bottom:nullpx !important;}.stk-962d32a .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-962d32a .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Evidence is.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f3e0ad5\" data-block-id=\"f3e0ad5\"><style>.stk-f3e0ad5 {margin-bottom:nullpx !important;}.stk-f3e0ad5 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-f3e0ad5 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">What Does Board Attestation Actually Mean?<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-557fea8\" data-block-id=\"557fea8\"><style>.stk-557fea8 {margin-bottom:nullpx !important;}.stk-557fea8 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-557fea8 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Many directors still perceive an ESG report as a document prepared by the sustainability team.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e9a3436\" data-block-id=\"e9a3436\"><style>.stk-e9a3436 {margin-bottom:nullpx !important;}.stk-e9a3436 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-e9a3436 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">From a legal perspective, the situation looks different.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-401a022\" data-block-id=\"401a022\"><style>.stk-401a022 {margin-bottom:nullpx !important;}.stk-401a022 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-401a022 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">When management approves a report, it implicitly confirms that it believes in the reliability of the data contained within it.<\/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\">That does not mean a director must personally collect every piece of data.<\/p><\/div>\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\">But it does mean they must have reasonable assurance that the system producing it functions properly.<\/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\">This is exactly why regulatory focus is increasingly shifting from the content of the report to the system that generates it.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dfb39d8\" data-block-id=\"dfb39d8\"><style>.stk-dfb39d8 {margin-bottom:nullpx !important;}.stk-dfb39d8 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-dfb39d8 .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 Most Dangerous Question an Auditor Can Ask<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b23da63\" data-block-id=\"b23da63\"><style>.stk-b23da63 {margin-bottom:nullpx !important;}.stk-b23da63 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b23da63 .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 one question capable of collapsing an entire ESG narrative:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-feb4421\" data-block-id=\"feb4421\"><style>.stk-feb4421 {margin-bottom:nullpx !important;}.stk-feb4421 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-feb4421 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cHow do you know this data is accurate?\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\">Not:<\/p><\/div>\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\">\u201cWhere is the number?\u201d<\/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\">But:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-100f8cd\" data-block-id=\"100f8cd\"><style>.stk-100f8cd {margin-bottom:nullpx !important;}.stk-100f8cd .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-100f8cd .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cHow was it created?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f7555c4\" data-block-id=\"f7555c4\"><style>.stk-f7555c4 {margin-bottom:nullpx !important;}.stk-f7555c4 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-f7555c4 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If an organization cannot demonstrate:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>the source of the data<\/li>\n\n   <li>the responsible person<\/li>\n\n   <li>the methodology<\/li>\n\n   <li>the control points<\/li>\n\n   <li>the audit trail<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0934432\" data-block-id=\"0934432\"><style>.stk-0934432 {margin-bottom:nullpx !important;}.stk-0934432 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0934432 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">then the problem is not the data.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-08b666d\" data-block-id=\"08b666d\"><style>.stk-08b666d {margin-bottom:nullpx !important;}.stk-08b666d .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-08b666d .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 the system.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-67b14c9\" data-block-id=\"67b14c9\"><style>.stk-67b14c9 {margin-bottom:nullpx !important;}.stk-67b14c9 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-67b14c9 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">And when the system fails, the credibility of the report fails with it.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6f2d890\" data-block-id=\"6f2d890\"><style>.stk-6f2d890 {margin-bottom:nullpx !important;}.stk-6f2d890 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6f2d890 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>Personal Exposure of Directors<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2caeea9\" data-block-id=\"2caeea9\"><style>.stk-2caeea9 {margin-bottom:nullpx !important;}.stk-2caeea9 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2caeea9 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Boards frequently discuss regulatory risk.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0cb0ade\" data-block-id=\"0cb0ade\"><style>.stk-0cb0ade {margin-bottom:nullpx !important;}.stk-0cb0ade .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0cb0ade .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">They discuss personal exposure far less often.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-264b027\" data-block-id=\"264b027\"><style>.stk-264b027 {margin-bottom:nullpx !important;}.stk-264b027 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-264b027 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Yet this is where the greatest change is taking place.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d86ad9f\" data-block-id=\"d86ad9f\"><style>.stk-d86ad9f {margin-bottom:nullpx !important;}.stk-d86ad9f .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d86ad9f .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">When an ESG claim becomes the subject of regulatory scrutiny, an audit, or a dispute, attention naturally shifts to the person who approved its publication.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-129ac03\" data-block-id=\"129ac03\"><style>.stk-129ac03 {margin-bottom:nullpx !important;}.stk-129ac03 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-129ac03 .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 is no longer:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-751699d\" data-block-id=\"751699d\"><style>.stk-751699d {margin-bottom:nullpx !important;}.stk-751699d .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-751699d .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cWho made the mistake?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8ac5d13\" data-block-id=\"8ac5d13\"><style>.stk-8ac5d13 {margin-bottom:nullpx !important;}.stk-8ac5d13 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-8ac5d13 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">But:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-fa2b302\" data-block-id=\"fa2b302\"><style>.stk-fa2b302 {margin-bottom:nullpx !important;}.stk-fa2b302 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-fa2b302 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cWho assumed responsibility?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e5056ec\" data-block-id=\"e5056ec\"><style>.stk-e5056ec {margin-bottom:nullpx !important;}.stk-e5056ec .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-e5056ec .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, ESG ceases to be an operational issue.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c74cfed\" data-block-id=\"c74cfed\"><style>.stk-c74cfed {margin-bottom:nullpx !important;}.stk-c74cfed .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-c74cfed .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 a matter of professional accountability.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-19d8dc9\" data-block-id=\"19d8dc9\"><style>.stk-19d8dc9 {margin-bottom:nullpx !important;}.stk-19d8dc9 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-19d8dc9 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">A Document Is Not Evidence<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bd62e1c\" data-block-id=\"bd62e1c\"><style>.stk-bd62e1c {margin-bottom:nullpx !important;}.stk-bd62e1c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-bd62e1c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Many organizations have hundreds of ESG documents.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-50a07c6\" data-block-id=\"50a07c6\"><style>.stk-50a07c6 {margin-bottom:nullpx !important;}.stk-50a07c6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-50a07c6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Policies. Procedures. Reports. Presentations.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d1dd6f6\" data-block-id=\"d1dd6f6\"><style>.stk-d1dd6f6 {margin-bottom:nullpx !important;}.stk-d1dd6f6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d1dd6f6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">But a document is not evidence.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bf9d2f8\" data-block-id=\"bf9d2f8\"><style>.stk-bf9d2f8 {margin-bottom:nullpx !important;}.stk-bf9d2f8 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-bf9d2f8 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Evidence exists only when it is possible to demonstrate:<\/p><\/div>\n\n\n\n<ul class=\"custom-list\">\n\n   <li>the origin of the information<\/li>\n\n   <li>the integrity of the information<\/li>\n\n   <li>continuity of control<\/li>\n\n   <li>the ability to independently verify it<\/li>\n\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1bb7b87\" data-block-id=\"1bb7b87\"><style>.stk-1bb7b87 {margin-bottom:nullpx !important;}.stk-1bb7b87 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1bb7b87 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Without that, a document remains only a claim.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4f6f4e2\" data-block-id=\"4f6f4e2\"><style>.stk-4f6f4e2 {margin-bottom:nullpx !important;}.stk-4f6f4e2 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-4f6f4e2 .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 Question Every Board Should Be Asking Today<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-49780b6\" data-block-id=\"49780b6\"><style>.stk-49780b6 {margin-bottom:nullpx !important;}.stk-49780b6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-49780b6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If tomorrow you had to defend a single ESG claim before an auditor, regulator, or investor:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6d70f25\" data-block-id=\"6d70f25\"><style>.stk-6d70f25 {margin-bottom:nullpx !important;}.stk-6d70f25 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6d70f25 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Could you prove how it was created?<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-47abb93\" data-block-id=\"47abb93\"><style>.stk-47abb93 {margin-bottom:nullpx !important;}.stk-47abb93 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-47abb93 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If the answer is uncertain, the problem is not the report.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-35fd8c7\" data-block-id=\"35fd8c7\"><style>.stk-35fd8c7 {margin-bottom:nullpx !important;}.stk-35fd8c7 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-35fd8c7 .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 the system architecture.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3433993\" data-block-id=\"3433993\"><style>.stk-3433993 {margin-bottom:nullpx !important;}.stk-3433993 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-3433993 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Because in 2027, the market will not reward the longest ESG reports.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cd040f3\" data-block-id=\"cd040f3\"><style>.stk-cd040f3 {margin-bottom:nullpx !important;}.stk-cd040f3 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-cd040f3 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It will reward organizations that can demonstrate that every claim within them was created through a controlled, verifiable, and defensible process.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2e7359e\" data-block-id=\"2e7359e\"><style>.stk-2e7359e {margin-bottom:nullpx !important;}.stk-2e7359e .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2e7359e .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 of the future is not a question of narrative.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1b96b8f\" data-block-id=\"1b96b8f\"><style>.stk-1b96b8f {margin-bottom:nullpx !important;}.stk-1b96b8f .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1b96b8f .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 a question of the signature beneath it.<\/p><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-737e75 custom_width zolo-root-container frontend zolo-block parent-container-nyrp561f parent-container-737e75\">\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-e8f942 parent-post-grid-e8f942\"\t>\n\t\n\t<div class=\"post-grid-e8f942 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\/issa-5000\/\"><img decoding=\"async\" src=\"https:\/\/juris-design.com\/wp-content\/plugins\/zoloblocks\/assets\/images\/placeholder.svg\" alt=\"ISSA 5000 ne\u0107e testirati va\u0161 ESG izvje\u0161taj \u2013 testira\u0107e va\u0161 sistem\"><\/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\/issa-5000\/\" title=\"ISSA 5000 Will Not Test Your ESG Report - It Will Test Your System\">ISSA 5000 Will Not Test Your ESG Report - It Will Test Your System<\/a>\n\t\t\t\n        <\/h3><div class=\"zolo-post-desc\"> <p>For years, sustainability reporting has been assessed primarily through the prism of...<\/p><\/div><div class=\"zolo-post-dateTime\"><div class=\"zolo-post-date\">June 3, 2026<\/div>\/\/<div class=\"zolo-post-estimate\">5 Min Read<\/div><\/div><\/div><\/div><\/div><div class=\"zolo-post-item\"><div class=\"zolo-post-image\"><a href=\"https:\/\/juris-design.com\/eng\/izvjestaj-2027\/\"><img decoding=\"async\" src=\"https:\/\/juris-design.com\/wp-content\/plugins\/zoloblocks\/assets\/images\/placeholder.svg\" alt=\"Ko potpisuje ESG izvje\u0161taj 2027. &#8211; i da li razumije \u0161ta potpisuje?\"><\/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\/izvjestaj-2027\/\" title=\"Ko potpisuje ESG izvje\u0161taj 2027. &#8211; i da li razumije \u0161ta potpisuje?\">Who Signs the ESG Report in 2027 \u2013 and Do They Understand What They Are Signing?<\/a>\n\t\t\t\n        <\/h3><div class=\"zolo-post-desc\"> <p>Most companies still see ESG as a compliance project...<\/p><\/div><div class=\"zolo-post-dateTime\"><div class=\"zolo-post-date\">June 3, 2026<\/div>\/\/<div class=\"zolo-post-estimate\">3 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-997f1e zolo-block parent-advanced-button-ob1x7toi parent-advanced-button-997f1e\"><div class=\"zolo-block-wrapper zolo-advanced-button advanced-button-997f1e\"><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 i dalje ESG posmatra kao projekat uskla\u0111enosti<\/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-2139","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\/2139","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=2139"}],"version-history":[{"count":4,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/2139\/revisions"}],"predecessor-version":[{"id":2144,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/2139\/revisions\/2144"}],"wp:attachment":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/media?parent=2139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/categories?post=2139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/tags?post=2139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}