{"id":7551,"date":"2022-07-28T07:51:50","date_gmt":"2022-07-28T05:51:50","guid":{"rendered":"https:\/\/ceccarprahova.ro\/ro\/?p=7551"},"modified":"2022-07-28T07:51:52","modified_gmt":"2022-07-28T05:51:52","slug":"documentul-de-pozitie-al-accountancy-europe-privind-guvernanta-in-materie-de-esg-recomandari-pentru-comitetele-de-audit-tradus-de-ceccar-in-limba-romana%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/ceccarprahova.ro\/ro\/documentul-de-pozitie-al-accountancy-europe-privind-guvernanta-in-materie-de-esg-recomandari-pentru-comitetele-de-audit-tradus-de-ceccar-in-limba-romana%ef%bf%bc\/","title":{"rendered":"Documentul de pozi\u021bie al Accountancy Europe privind guvernan\u021ba \u00een materie de ESG \u2013 recomand\u0103ri pentru comitetele de audit, tradus de CECCAR \u00een limba rom\u00e2n\u0103\ufffc"},"content":{"rendered":"<section   class=\"fw-main-row  auto  fw-section-position-back\"    >\n\t\t\t<div class=\"fw-container\" >\n\t\t<div class=\"fw-row\">\n\t<div id=\"column-69e104ea69606\" class=\"fw-col-sm-8 tf-sh-6ae49301e923afe9b329df925c3a74aa\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t<div class=\"fw-text-box tf-sh-d8b84f1d9c4a6b2e78f3360fc8edec89 \" >\n\t<div class=\"fw-text-inner\">\n\t\t<p><span class=\"stk-highlight\">Comitetele de audit au un rol esen\u021bial \u00een promovarea unei guvernan\u021be corporative solide, prin implicarea lor \u00een supravegherea riscurilor, controalele interne, raportarea corporativ\u0103 \u0219i audit. Noua legisla\u021bie UE extinde mandatul consiliilor de administra\u021bie \u0219i al comitetelor de audit pentru a include aspectele privind mediul, sociale \u0219i de guvernan\u021b\u0103 (ESG).<\/span><\/p>\n<p><span class=\"stk-highlight\">Propunerea Comisiei Europene referitoare la o Directiv\u0103 \u00een ceea ce prive\u0219te raportarea de c\u0103tre \u00eentreprinderi a unor informa\u021bii privind durabilitatea atribuie comitetelor de audit o serie de sarcini pentru raportarea \u0219i asigurarea de c\u0103tre companii a informa\u021biilor \u00een materie de sustenabilitate. Propunerea Comisiei Europene referitoare la o directiv\u0103 \u00een ceea ce prive\u0219te verificarea prealabil\u0103 sustenabil\u0103 de c\u0103tre \u00eentreprinderiimpune companiilor s\u0103 implementeze o serie de ac\u021biuni \u0219i politici pentru a trata efectele adverse asupra drepturilor omului \u0219i a mediului \u00een propriile opera\u021biuni \u0219i lan\u021buri valorice.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul de pozi\u021bie<\/span>\u00a0<em><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/07\/220427-ESG-Governance-position-paper_RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Guvernan\u021ba \u00een materie de ESG: Recomand\u0103ri pentru comitetele de audit<\/a><\/em><span class=\"stk-highlight\">, elaborat de Accountancy Europe, ofer\u0103 o prezentare general\u0103 a rolului \u0219i responsabilit\u0103\u021bilor preconizate ale comitetelor de audit, \u00een contextul legisla\u021biei UE relevante \u0219i al solicit\u0103rilor p\u0103r\u021bilor interesate. Lucrarea include recomand\u0103ri pentru comitetele de audit \u00een raport cu responsabilit\u0103\u021bile lor \u00een materie de ESG, cu accent pe:<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2013 competen\u021bele \u0219i componen\u021ba acestora;<\/span><\/p>\n<p><span class=\"stk-highlight\">\u2013 responsabilit\u0103\u021bile lor pentru raportarea \u0219i asigurarea aspectelor privind ESG.<\/span><\/p>\n<p><span class=\"stk-highlight\">\u00cen prima parte, documentul prezint\u0103 factorii din spatele transform\u0103rii \u00eentreprinderilor din perspectiva ESG. Apoi, acesta analizeaz\u0103 rolurile diverselor organisme de guvernan\u021b\u0103 \u2013 inclusiv consiliile, comitetele consiliului \u0219i conducerea \u2013 \u00een facilitarea transform\u0103rii companiei din perspectiva ESG. \u00cen continuare, documentul descrie mandatul, competen\u021bele \u0219i componen\u021ba comitetelor de audit \u00een materie de ESG \u0219i \u00eencheie prin a propune \u00eentreb\u0103ri pe care comitetele de audit trebuie s\u0103 \u00eencerce s\u0103 le trateze atunci c\u00e2nd \u00ee\u0219i \u00eendeplinesc responsabilit\u0103\u021bile \u00een domeniul ESG.<\/span><\/p>\n<p><span class=\"stk-highlight\">Traducerea \u00een limba rom\u00e2n\u0103 a documentului poate fi consultat\u0103 pe site-ul CECCAR, sec\u021biunea\u00a0<\/span><a href=\"https:\/\/ceccar.ro\/ro\/?page_id=11515\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bii \u2013 Organisme Interna\u021bionale \u2013 Documente de pozi\u021bie<\/a><span class=\"stk-highlight\">.<\/span><\/p>\n\t<\/div>\n<\/div>\t\t<\/div>\n\t<\/div>\n<\/div><div id=\"column-69e104ea6c917\" class=\"fw-col-sm-4 tf-sh-f9f9b3ff4a6fe8bada046201b21ba6e5\" >\n\t<div class=\"fw-wrap-col-inner clearfix  \"   >\n\t\t\t\t<div class=\"fw-col-inner\">\n\t\t\t\n\t\n\t\t<div class=\"fw-block-image-parent  \"  style=\"width: 100%; \">\n\t\t\t<span class=\"fw-block-image-child fw-ratio-4-3 fw-ratio-container\">\n\t\t\t\t<noscript itemscope itemtype=\"https:\/\/schema.org\/ImageObject\" itemprop=\"image\"><img decoding=\"async\" src=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/04\/o-serie-de-entitati-raportoare-vor-avea-obligatia-de-a-notifica-onpcsb-exclusiv-electronic-cu-privire-a9456.jpg\"  alt=\"o-serie-de-entitati-raportoare-vor-avea-obligatia-de-a-notifica-onpcsb-exclusiv-electronic-cu-privire-a9456\" data-maxdpr=\"1.7\" class=\"lazyload\" \/><meta itemprop=\"url\" content=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/04\/o-serie-de-entitati-raportoare-vor-avea-obligatia-de-a-notifica-onpcsb-exclusiv-electronic-cu-privire-a9456.jpg\"><meta itemprop=\"width\" content=\"660\"><meta itemprop=\"height\" content=\"400\"><\/noscript><img decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-sizes=\"auto\" data-srcset=\"https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/04\/o-serie-de-entitati-raportoare-vor-avea-obligatia-de-a-notifica-onpcsb-exclusiv-electronic-cu-privire-a9456-393x295.jpg 393w, https:\/\/ceccarprahova.ro\/ro\/wp-content\/uploads\/2022\/04\/o-serie-de-entitati-raportoare-vor-avea-obligatia-de-a-notifica-onpcsb-exclusiv-electronic-cu-privire-a9456-320x240.jpg 320w\"   alt=\"o-serie-de-entitati-raportoare-vor-avea-obligatia-de-a-notifica-onpcsb-exclusiv-electronic-cu-privire-a9456\" data-maxdpr=\"1.7\" class=\"lazyload\" \/>\t\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\n\t\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div>\n\n\t<\/div>\n\t<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Comitetele de audit au un rol esen\u021bial \u00een promovarea unei guvernan\u021be corporative solide, prin implicarea lor \u00een supravegherea riscurilor, controalele interne, raportarea corporativ\u0103 \u0219i audit. Noua legisla\u021bie UE extinde mandatul consiliilor de administra\u021bie \u0219i al [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-7551","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/comments?post=7551"}],"version-history":[{"count":2,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7551\/revisions"}],"predecessor-version":[{"id":7553,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/posts\/7551\/revisions\/7553"}],"wp:attachment":[{"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/media?parent=7551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/categories?post=7551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarprahova.ro\/ro\/wp-json\/wp\/v2\/tags?post=7551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}