Европейската директива за корпоративно отчитане на устойчивостта (CSRD) официално влезе в сила от януари 2024 г. За много български малки и средни предприятия (МСП) това все още звучи като далечна тема, която засяга само големите корпорации. Истината обаче е, че ефектът от CSRD ще се разпространи по цялата верига на доставки и ще достигне до значителна част от МСП, особено тези, които са доставчици или партньори на големи компании, както и тези, които разчитат на банково финансиране.

През 2026 и 2027 година ще видим как изискванията за ESG отчитане стават все по-конкретни и задължителни. Това не е просто поредната бюрократична тежест, а възможност за трансформация и конкурентно предимство. Като счетоводители и финансови специалисти, наша отговорност е да подготвим клиентите си за тези промени.

Какво е CSRD и защо е важно за МСП?

CSRD разширява обхвата на нефинансовото отчитане, като задължава компаниите да предоставят подробна информация за своето въздействие върху околната среда, социалните аспекти и корпоративното управление (ESG). Това включва емисии на парникови газове, потребление на енергия, условия на труд, разнообразие в управлението и други. Досега такива изисквания бяха по-скоро доброволни или обхващаха само много големи предприятия. Сега, обхватът се разширява значително.

Макар CSRD да не задължава пряко всички МСП, тя ще ги засегне косвено по няколко основни начина:

• Верига на доставки: Големите компании, които попадат под обхвата на CSRD, ще трябва да отчитат ESG показателите на своите доставчици и партньори. Това означава, че те ще изискват от МСП да предоставят данни за своите ESG практики. Без тези данни, МСП рискуват да бъдат изключени от веригите на доставки на големи клиенти.
• Банково финансиране: Банките също са под засилен натиск да отчитат устойчивостта на своите кредитни портфейли. Те ще започнат да интегрират ESG критерии в процесите си за оценка на риска и отпускане на кредити. За МСП, които търсят финансиране, доказването на добри ESG практики може да стане ключово условие за достъп до капитал, а понякога и за по-добри лихвени условия.
• Инвеститори и партньори: Инвеститорите все повече търсят устойчиви бизнеси. Дори и за МСП, които не търсят публично финансиране, потенциални бизнес партньори или купувачи на бизнеса ще обръщат внимание на ESG профила.

Времевата рамка: Кога да очакваме промените?

Въвеждането на CSRD е поетапно. За българските МСП най-критичните периоди ще бъдат 2026 и 2027 година:

• 2026 г. (отчет за 2025 г.): Компании, които вече са били обхванати от старата Директива за нефинансово отчитане (NFRD), както и големи предприятия, които не са били обхванати от NFRD, но отговарят на определени критерии (над 250 служители И/ИЛИ над 40 млн. евро оборот И/ИЛИ над 20 млн. евро активи) започват да отчитат по CSRD.
• 2027 г. (отчет за 2026 г.): Малки и средни предприятия, които са регистрирани на регулирани пазари (т.нар. публични МСП), ще започнат да отчитат. Въпреки че това е малък процент от българските МСП, това е важен прецедент.

Ключовият момент за повечето МСП, които не са публични, е косвеният ефект. Още през 2025 г. големите им партньори ще започнат да събират данни за своите вериги на доставки, за да могат да отчетат през 2026 г. Това означава, че МСП трябва да са готови да отговарят на такива запитвания още през следващите 12-18 месеца.

Какви данни ще се изискват от МСП?

Изискванията ще бъдат структурирани според Европейските стандарти за отчитане на устойчивостта (ESRS). Макар МСП да не са длъжни да прилагат пълния набор от ESRS, те ще трябва да предоставят информация, която да позволи на техните партньори да се съобразят с тях. Ето основните области:

Екологични показатели (Environmental)

• Емисии на парникови газове: Обхват 1, 2 и 3 (като Обхват 3, свързан с веригата на доставки, е особено важен).
• Енергийна ефективност: Потребление на енергия, източници на енергия (възобновяеми/невъзобновяеми).
• Управление на отпадъци: Генерирани отпадъци, рециклиране, оползотворяване.
• Водни ресурси: Потребление на вода, мерки за пестене.
• Биоразнообразие: Влияние върху природата и биоразнообразието.

Социални показатели (Social)

• Условия на труд: Безопасност и здраве при работа, трудови злополуки.
• Разнообразие и приобщаване: Политики за равенство, разнообразие в работната сила.
• Обучение и развитие: Инвестиции в служители, програми за квалификация.
• Права на човека: Оценка на риска за нарушения на правата на човека във веригата на доставки.

Управление (Governance)

• Етични практики: Антикорупционни политики, етичен кодекс.
• Корпоративно управление: Структура на управление, надзор над ESG рискове.
• Киберсигурност и защита на данните: Политики и процедури.

Разбира се, обемът и детайлността на изискваната информация ще варират в зависимост от размера на МСП, индустрията и конкретните нужди на партньорите. Важно е да се започне с основните показатели и постепенно да се надгражда.

Контролен списък за подготовка на МСП

Като счетоводители, можем да помогнем на нашите клиенти да се ориентират в тази нова среда. Ето един контролен списък, който да споделите с тях:

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Екологични трансформации за българските МСП: От регулации към конкурентно предимство

През последните години наблюдаваме значително изместване на фокуса в света на бизнеса. Отвъд традиционните финансови резултати, инвеститори, банки и потребители все по-често обръщат внимание на въздействието на компаниите върху околната среда, обществото и тяхното корпоративно управление - т.нар. ESG фактори (Environmental, Social, Governance). За българските малки и средни предприятия (МСП), които традиционно са били извън обхвата на тези изисквания, настъпва период на промени. Европейската директива за корпоративно отчитане на устойчивостта (CSRD) вече е факт и макар да не засяга пряко всички МСП, нейният косвен ефект ще бъде осезаем, особено през 2026 и 2027 година.

CSRD: Вълната, която ще залее и МСП

CSRD е амбициозен регламент, който разширява обхвата на нефинансовото отчитане в Европейския съюз. Целта е да се осигури прозрачност и сравнимост на информацията за устойчивост, за да се насочат капиталите към по-устойчиви и отговорни бизнеси. Задължението за отчитане по CSRD стартира поетапно:

• От 2024 г. (за финансовата 2023 г.): За големи предприятия от обществен интерес (банки, застрахователи, листвани компании), които вече са били обхванати от старата NFRD директива.
• От 2025 г. (за финансовата 2024 г.): За всички останали големи предприятия, които отговарят на поне два от следните три критерия: над 250 служители, над 40 милиона евро нетен оборот или над 20 милиона евро обща сума на активите.
• От 2026 г. (за финансовата 2025 г.): За малки и средни предприятия, регистрирани на регулирани пазари (т.нар. публични МСП).

Именно последните две групи, които започват да отчитат през 2025 и 2026 г., ще бъдат катализаторът за промени и при техните доставчици и партньори - голяма част от българските МСП.

Ефектът на доминото: Как CSRD ще засегне МСП?

1. Изисквания от големи клиенти и партньори

Компаниите, които са задължени да отчитат по CSRD, ще трябва да събират ESG данни не само за собствените си операции, но и за цялата си верига на доставки - т.нар. Обхват 3 емисии и други ESG показатели. Това означава, че те ще се обърнат към своите доставчици (често МСП) с въпроси и изисквания за информация, свързана с:

• Емисии на парникови газове: Колко въглеродни емисии генерирате? Какви мерки предприемате за намаляването им?
• Потребление на ресурси: Как управлявате потреблението на енергия, вода и суровини? Използвате ли възобновяеми източници?
• Управление на отпадъци: Какви са вашите политики за рециклиране и намаляване на отпадъците?
• Условия на труд: Осигурявате ли здравословна и безопасна работна среда? Спазвате ли трудовото законодателство?
• Етични практики: Имате ли политики против корупция? Как управлявате етичните рискове?

Без да могат да предоставят тази информация, МСП рискуват да загубят договори с големи клиенти или да бъдат поставени в неизгодно положение спрямо конкуренти, които вече са подготвени. Очаквайте първите конкретни запитвания по тези теми още в края на 2024 г. и през 2025 г., тъй като големите компании ще се подготвят за своите отчети за 2025 г.

2. Банково финансиране и достъп до капитал

Банките в ЕС също са под натиск да отчитат устойчивостта на своите кредитни портфейли. Това означава, че те ще започнат да оценяват ESG риска на своите клиенти. За МСП това ще се прояви по няколко начина:

• Кредитни оценки: ESG профилът ще стане част от кредитния рейтинг на компанията. По-добри ESG показатели могат да доведат до по-лесен достъп до финансиране и по-изгодни условия (т.нар. зелени кредити).
• Мониторинг: Банките ще изискват редовна информация за ESG показателите, особено при по-големи заеми или инвестиционни проекти.
• Инвестиционни фондове: Все повече инвестиционни фондове и програми за финансиране ще бъдат насочени изключително към устойчиви бизнеси.

Липсата на ESG данни или лошият ESG профил може да затрудни получаването на заеми или да оскъпи финансирането. Това ще бъде особено актуално през 2026 и 2027 г., когато банките ще са натрупали опит с новите изисквания.

3. Привличане и задържане на таланти

Младите поколения служители все повече търсят работодатели, които демонстрират ангажимент към устойчивостта и социалната отговорност. МСП, които могат да покажат реални ESG инициативи, ще имат предимство при привличането на квалифициран персонал.

От предизвикателство към възможност: Какво да направят МСП?

Вместо да гледаме на CSRD като на поредната бюрократична тежест, трябва да я приемем като възможност за модернизация и повишаване на конкурентоспособността. Ето няколко практически стъпки, които МСП могат да предприемат:

1. Започнете с оценка на състоянието

• Идентифицирайте ключови ESG аспекти: Кои са най-значимите екологични, социални и управленски аспекти за вашия бизнес и индустрия? (напр. потребление на енергия, управление на отпадъци, условия на труд).
• Съберете налични данни: Какви данни вече събирате? (напр. сметки за ток/вода, данни за отпадъци, информация за трудови злополуки).

2. Разработете базова ESG стратегия

• Поставете цели: Определете реалистични и измерими цели за подобряване на вашите ESG показатели (напр. намаляване на енергийното потребление с X%, увеличаване на рециклирането с Y%).
• Планирайте действия: Какви конкретни стъпки ще предприемете за постигане на тези цели? (напр. инвестиции в енергоспестяващи технологии, програми за обучение на служители).

3. Изградете система за събиране на данни

Това е ключово. Нуждаете се от надежден начин за проследяване на вашите ESG показатели.

• Въведете вътрешни процеси: Определете кой е отговорен за събирането на какви данни.
• Използвайте съществуващи системи: Счетоводните системи, ERP системите и дори обикновените електронни таблици могат да бъдат адаптирани за съхранение на ESG данни.
• Мислете за автоматизация: DokiFlow например може да ви помогне да автоматизирате част от процесите по събиране и анализ на финансови данни, което може да се разшири и към нефинансови показатели.

4. Комуникирайте с партньори и банки

• Бъдете проактивни: Свържете се с вашите ключови клиенти и банки, за да разберете техните очаквания и изисквания.
• Представете своите усилия: Дори и да сте в начален етап, покажете, че сте ангажирани с темата и предприемате стъпки.

Практически таблица: ESG показатели, които МСП могат да започнат да измерват

Ето някои основни показатели, с които всяко МСП може да започне, без да е необходимо да инвестира в скъпи системи.

| Категория | Показател | Източник на данни | Полза за МСП | | :-------- | :-------- | :---------------- | :----------- | | Околна среда | Енергийно потребление (kWh) | Сметки за ток/газ | Намаляване на разходи, по-добра репутация | | | Водно потребление (m³) | Сметки за вода | Намаляване на разходи, устойчивост | | | Генерирани отпадъци (кг) | Фактури от фирми за отпадъци | Оптимизация на процеси, по-малко такси | | | Процент рециклирани отпадъци | Договори с рециклиращи фирми | По-добра репутация, съответствие | | Социални | Брой служители | ТРЗ софтуер | Базов показател | | | Трудови злополуки (брой) | Отдел ЧР, ЗБУТ | По-безопасна среда, намален риск | | | Обучения (часове/служител) | Отдел ЧР | Повишаване на квалификацията, мотивация | | | Разнообразие (пол, възраст) | Отдел ЧР | По-добро вземане на решения, репутация | | Управление | Наличие на етичен кодекс | Вътрешни документи | Повишаване на доверието, намален риск | | | Политика за борба с корупцията | Вътрешни документи | Съответствие, репутация |

Какво да направите тази седмица

1. Разгледайте вашите сметки за комунални услуги за последните 12 месеца. Изчислете общото потребление на електричество и вода. Това е вашата базова линия.
2. Проверете договорите си с фирми за отпадъци. Разберете какви количества отпадъци изхвърляте и дали има възможности за рециклиране или намаляване.
3. Разговаряйте с отдела по ТРЗ/ЧР. Попитайте за броя на трудовите злополуки през последната година и какви обучения са проведени за служителите.
4. Идентифицирайте трима ключови клиента или партньори. Помислете дали те вече са под обхвата на CSRD или скоро ще бъдат. Започнете да обмисляте каква информация биха могли да изискат.
5. Насрочете вътрешна среща. Обсъдете със собствениците или мениджмънта на МСП как устойчивостта може да стане част от бизнес стратегията, а не просто регулаторно бреме.

Въвеждането на ESG отчитането е неизбежно. Колкото по-рано българските МСП започнат да се подготвят, толкова по-големи ще бъдат техните възможности за развитие и успех в бъдеще. Ние, счетоводителите, сме на предна линия в този процес, помагайки на бизнеса да се адаптира и процъфтява. С DokiFlow, управлението на част от тези данни може да стане по-лесно, освобождавайки време за стратегически анализи и консултации.