991
Raamatupidamise seaduse ja audiitortegevuse seaduse muutmise seadus
Introduced
14 September 2026
Last action
14 September 2026 · I_LUGEMINE_LOPETATUD
Status
I_LUGEMINE_LOPETATUD
Sponsors
Vabariigi Valitsus, Marek Reinaas
Subjects
Discovery layer
Source updated
14 September 2026
Summary
Eelnõuga vähendatakse oluliselt ettevõtjate kestlikkusaruandluse kohustust. Edaspidi peavad kestlikkusaruande esitama ainult väga suured äriühingud, kelle eelmise aasta müügitulu oli üle 450 miljoni euro ja kellel oli majandusaasta jooksul keskmiselt üle 1000 töötaja. Eestis puudutab see hinnanguliselt umbes 10 raamatupidamiskohustuslast. Muudatuse eesmärk on vähendada ettevõtjate halduskoormust ja muuta aruandluskohustus proportsionaalsemaks. Väiksemad ja keskmise suurusega ettevõtjad saavad soovi korral kestlikkusaruandeid jätkuvalt koostada vabatahtliku standardi alusel. Samuti kaitstakse suurte kestlikkusaruandjate väärtusahelasse kuuluvaid väiksemaid ettevõtjaid liigse aruandluskoormuse eest: kuni 1000 töötajaga ettevõtjalt saab küsida üksnes vabatahtliku kestlikkusstandardi kohast teavet. Kohustusest vabanevate ettevõtjate jaoks võib aruandlus- ja audiitorkontrollikulu vähenemine anda kuni 30 miljoni euro suuruse koondmõju, kuigi tegelik sääst võib olla väiksem, kui osa ettevõtjaid jätkab aruandlust vabatahtlikult. Lisaks täpsustatakse kestlikkusaruande auditeerimise reegleid. Edaspidi saab kestlikkusvandeaudiitor olla ainult inimene, kellel on ka finantsvandeaudiitori kutse. Kuna kestlikkusaruandlus on tihedalt seotud ettevõtte finantsseisundi ja riskidega, soovitakse sellega tagada audiitorkontrolli parem kvaliteet.
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Timeline
14 September 2026
I_LUGEMINE_LOPETATUD
Source: SE
Votes
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Versions
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Documents
15 official files
Seletuskirja lisa 2 (kooskõlastustabel)
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Seletuskirja lisa 2 (kooskõlastustabel)
docx · ET · 20 October 2026
Seletuskirja lisa 1 (vastavustabel)
docx · ET · 20 October 2026
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Seletuskiri
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Eelnõu
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Seletuskirja lisa 2 (kooskõlastustabel) pdf
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Seletuskirja lisa 2 (kooskõlastustabel) docx
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Seletuskirja lisa 1 (vastavustabel) pdf
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Seletuskirja lisa 1 (vastavustabel) docx
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Seletuskiri pdf
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Seletuskiri docx
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Eelnõu pdf
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Eelnõu docx
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Kaaskiri
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Algtekstid asice
asice · ET · 14 September 2026
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EIS teade
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Sponsors
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
- Marek Reinaas · plenary-member
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/8b6f1418-66df-4909-816b-90b3a4fff6fe/
- Open data entity: https://api.riigikogu.ee/api/volumes/8b6f1418-66df-4909-816b-90b3a4fff6fe
- estonia · 8b6f1418-66df-4909-816b-90b3a4fff6fe · source updated 14 September 2026