{"id":88442,"date":"2026-01-19T10:18:11","date_gmt":"2026-01-19T10:18:11","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/88442\/"},"modified":"2026-01-19T10:18:11","modified_gmt":"2026-01-19T10:18:11","slug":"kestlikkusaruandluse-direktiivi-esimene-aasta-kasvuhoonegaaside-arvestus-ei-ole-enam-hinnang-vaid-toendatav-info","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/88442\/","title":{"rendered":"Kestlikkusaruandluse direktiivi esimene aasta: kasvuhoonegaaside arvestus ei ole enam hinnang, vaid t\u00f5endatav info"},"content":{"rendered":"<p>        <img width=\"1084\" height=\"609\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/d115076f5baaf86c97a2529053725bdf.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/d115076f5baaf86c97a2529053725bdf.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>  KPMG Baltics O\u00dc ESG konsultant Kaie Kriiska.  Foto: Jake Farra  <\/p>\n<p>              PRO tellijale<\/p>\n<p>Kasvuhoonegaaside arvestus ei ole enam pelgalt vabatahtlikult esitatav number, vaid kliimam\u00f5jude juhtimiseks vajalik auditeeritav teave.<\/p>\n<p>Kasvuhoonegaaside heitkoguste avalikustamine on olulisem kui varem<\/p>\n<p>2025. aastal pidid kestlikkusaruandluse direktiivile (CSRD) alluvad b\u00f6rsiettev\u00f5tted avalikustama esmakordselt koos finantsaruandega Euroopa kestlikkusaruandluse (ESRS) standardite kohaselt koostatud kestlikkusaruanded, millele kohaldub piiratud kindlust andev audiitorkontroll. Seega muutub ettev\u00f5tete kasvuhoonegaaside (KHG) inventuur vabatahtlikust narratiivist t\u00f5endatud informatsiooniks ning m\u00f5jutab seda, kuidas finants-, kestlikkuse- ja audiitormeeskonnad t\u00f5endusmaterjale ja sisekontrolle koostavad.<\/p>\n<p>Esimese aasta kestlikkusaruannete tulemuste p\u00f5hjal j\u00f5udsid audiitoraruanded sarnase oodatava j\u00e4relduseni: m\u00f5juala 3 KHG hinnangud on oma olemuselt piiratumad kui m\u00f5jualade 1 ja 2 andmed, sest v\u00e4\u00e4rtusahela informatsiooni on raskem k\u00e4tte saada, need andmed on ebat\u00e4psemad ning sageli v\u00e4ljaspool ettev\u00f5tte otsest kontrolli. V\u00e4\u00e4rkajastamise mitteavastamise risk on v\u00e4\u00e4rtusahela teabe puhul tavaliselt suurem ning ettev\u00f5tted peaksid olema valmis, et audiitorid uurivad ka j\u00e4rgmistel aruandeperioodidel m\u00f5juala 3 hinnanguid \u00fcha p\u00f5hjalikumalt.<\/p>\n<p class=\"text-center haas small\">See lugu on PRO tellijatele.<\/p>\n<ul class=\"small pl-4\">\n<li>Ligip\u00e4\u00e4s PRO portaalidele (RMP, \u00c4ri, DigiPro, Rikas ja E-kaubandus).<\/li>\n<li>\u00dcle 2000 raamatupidaja t\u00f6\u00f6ks vajaliku jooksvalt ajakohastatud t\u00f6\u00f6riista, juhendi ja n\u00f5uande (sealhulgas \u00fcle 50 abitabeli).<\/li>\n<li class=\"WPT7ge\">RMP toimetuse <a href=\"https:\/\/rmp.geenius.ee\/koolituskalender\/valdkonnad\/koolitusfirmad\/rmp-eesti\/\" target=\"_blank\" rel=\"noopener nofollow\">korraldatud koolitustele<\/a> soodustus v\u00e4hemalt 25 eurot.<\/li>\n<li class=\"WPT7ge\">Ligip\u00e4\u00e4su Geeniuse seitsme teemaportaali tasulisele sisule.<\/li>\n<li class=\"WPT7ge\">Ajakirjade Autoleht, Autoleht Ekstra ja Digi artiklite lugemis\u00f5igust veebis.<\/li>\n<li class=\"WPT7ge\">Ajakirja Digi paberv\u00e4ljaannet. Selle saamiseks saada palun oma aadress aadressile <a href=\"https:\/\/rmp.geenius.ee\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"3b4f5e5757527b5c5e5e55524e48155e5e\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>. Paberajakirja saad tellida ainult Eesti aadressile.<\/li>\n<\/ul>\n<p class=\"text-center haas small pb-4 mb-0\">Soovid maksta arvega, teha hulgitellimuse v\u00f5i otsid teistsugust tellimust?<br \/>\n              <a href=\"https:\/\/rmp.geenius.ee\/tellimine\/\" rel=\"nofollow noopener\" target=\"_blank\">K\u00f5ik tellimisv\u00f5imalused leiad siit.<\/a>\n          <\/p>\n<p class=\"mb-2\">Telli finantsvaldkonna uudised oma postkasti! Kolmap\u00e4eviti saadetav RMP N\u00e4dalakiri sisaldab raamatupidamise, maksunduse ja t\u00f6\u00f6\u00f5iguse uudiseid, spetsialistide artikleid, seadusemuudatusi, n\u00f5uandeid jpm.<\/p>\n<p>                    <img width=\"400\" height=\"379\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/fb51a5997136b6a5e7241366060c27f8.jpg\" class=\"img-fluid align-self-center\" alt=\"\" decoding=\"async\" loading=\"lazy\"  \/><\/p>\n<p class=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/ettevotlus\/kasulik\/esg-aruandlus-kas-oodata-kohustust-voi-haarata-initsiatiiv\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"213\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/2d9197b7f045488adbb438b75afdf73c-360x213.jpg\" class=\"img-fluid wp-post-image\" alt=\"Kohustus kaob, vastutus j\u00e4\u00e4b: ESG aruandlus kui strateegiline valik\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/ettevotlus\/kasulik\/stop-the-clock-ettepanekud-lukkasid-edasi-kestlikkusaruandluse-ja-hoolsuskohustuse-direktiivi-rakendamise\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/82fa94a92b4889e636750e59637987af-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/ettevotlus\/kasulik\/esg-noudeid-leevendav-omnibus-pakett-on-muutunud-olukorras-hadavajalik\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/01\/4e4c3ebcd47db75e76e6085b7540646a-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"KPMG Baltics O\u00dc ESG konsultant Kaie Kriiska. Foto: Jake Farra PRO tellijale Kasvuhoonegaaside arvestus ei ole enam pelgalt&hellip;\n","protected":false},"author":2,"featured_media":88443,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[131,6590,130,37,33,35,26037,34,36,14092,43571],"class_list":{"0":"post-88442","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-ari","8":"tag-ari","9":"tag-audiitorkontroll","10":"tag-business","11":"tag-ee","12":"tag-eesti","13":"tag-eesti-keel","14":"tag-esg-aruandlus","15":"tag-estonia","16":"tag-estonian","17":"tag-kasvuhoonegaasid","18":"tag-kestlikkusaruandlus"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/115921256870969881","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/88442","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=88442"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/88442\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/88443"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=88442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=88442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=88442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}