UKLJUČIVANJE ZAINTERESOVANIH STRANA U ODREĐIVANJE ZNAČAJNIH TEMA U IZVJEŠTAJ O ODRŽIVOSTI

Within the framework of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS), stakeholder engagement plays a crucial role in the implementation of the double materiality concept. Stakeholders include a wide range of actors — from employees and customers to regulatory bodies and local communities — whose needs and impacts on the company must be analyzed in order to identify significant sustainability-related risks, opportunities, and impacts. The CSRD and ESRS require that the stakeholder engagement process be systematic, documented, and integrated into governance practices, particularly through the double materiality assessment. This approach ensures that sustainability reporting is relevant, transparent, and aligned with the expectations of the market, investors, and society at large. Engaging stakeholders not only contributes to better risk management but also strengthens organizational accountability and resilience.