516
Raamatupidamise seaduse muutmise ja sellest tulenevalt teiste seaduste muutmise seadus
Introduced
7 October 2024
Last action
17 December 2024 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Jaak Aab, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
17 December 2024
Summary
Eelnõuga võetakse üle ELi kestlikkusaruandluse direktiiv 2022/2464. Samuti võetakse üle direktiiv 2023/2775, millega muudeti ettevõtjate suuruskriteeriume. Seoses sellega kohandatakse ka siseriiklikke nõudeid ettevõtjate majandusaasta aruannete koostamisel ja auditeerimisel. Kuna kestlikkusaruandluse kohustuse tekkimine ja ulatus on sõltuv ettevõtte suuruskategooriast, kehtestatakse uued suuruskategooriate lävendid direktiivi kohaselt kõrgeimal lubatud tasemel. Eelnõu eesmärk on hoida uutest nõuetest tingitud aruandluskoormuse kasv Eestis minimaalsena. Finantsturgudel on üha enam tunda, et probleemid jätkusuutlikkusega võivad seada ohtu ettevõtete finantstulemused. See on suurendanud vajadust saada turuosalistelt paremat ja standardiseeritumat teavet kestlikkuse küsimustele. Selleks võeti ELis vastu kestlikkusaruandluse direktiiv, mis arendab ka Eesti õigusruumis edasi varasemalt sätestatud ESG (ingl Environmental, Social, Governance) aruandluse nõudeid. Uuendatud nõuded seavad kõigile suurettevõtjatele ja börsil noteeritud ettevõtjatele kohustuse avaldada kestlikkusaruanne oma majandusaasta tegevusaruande koosseisus. Aruanne tuleb koostada vastavalt Euroopa Kestlikkusaruandluse standardile (ESRS, ehk European Sustainability Reporting Standard). Eestis hõlmab kestlikkusaruandluse kohustus hinnanguliselt 300 ettevõtet ja gruppi, ehk ligikaudu 1,4% Eestis tegutsevatest osaühingutest ja aktsiaseltsidest. Hinnanguliselt kolmandik neist saab kasutada konsolideerimise erandit, mis võimaldab kestlikkusaruannet mitte koostada, kui sama info on juba avaldatud emaettevõtja aruandes. Eelkõige luuakse eelnõuga reeglid kestlikkusaruande koostamiseks ning auditeerimiseks. Muudetakse mikro-, väike-, keskmise ja suurettevõtja suuruskriteeriume, et hoida kestlikkusaruandluse halduskoormuse kasvu Eestis minimaalsena. Ettevõtjate suuruskategooriad on edaspidi vormi-neutraalsed, st ühesugused reeglid kehtivad kõikidele raamatupidamiskohustuslastele, sõltumata nende juriidilisest vormist. See muudatus on olemuselt siseriiklik ja vähendab üldist aruandluskoormust Eestis, sest mikro- ning väikeettevõtjatele ettenähtud soodustusi aruannete koostamisel, näiteks võimalus esitada lühendatud aastaaruannet, saavad edaspidi kasutada kõik juriidilised isikud, ka MTÜ-d ja korteriühistud.
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Timeline
7 October 2024
AVALDATUD_RIIGITEATAJAS
Source: SE
17 December 2024
Accepted
Votes
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Documents
33 official files
Lõpptekst
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Lõpptekst
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Lõpptekst asice
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Vastuvõetud seadus parandusega
pdf · ET · 3 January 2025
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Teatis vea parandamiseks
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Lõpptekst
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Vabariigi Presidendi otsus
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Vabariigi Presidendi otsus asice
asice · ET · 23 December 2024
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Vastuvõetud seadus asice
asice · ET · 17 December 2024
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Kaaskiri Vabariigi Presidendile
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Vastuvõetud seadus
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Eelnõu
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Seletuskiri
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Muudatusettepanekud
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EIS teade
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Algtekstid asice
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Sponsors
- Jaak Aab · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Raamatupidamise seaduse muutmise ja sellest tulenevalt teiste seaduste muutmise seadus · 516 · EE
- Identifier matchPROJECTS_FROM
Same estonia record a001d204-a0f0-42a9-b165-c36d43bf4d4a projected from PoliticalRepo EE row.
Raamatupidamise seaduse muutmise ja sellest tulenevalt teiste seaduste muutmise seadus
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/a001d204-a0f0-42a9-b165-c36d43bf4d4a/
- Open data entity: https://api.riigikogu.ee/api/volumes/a001d204-a0f0-42a9-b165-c36d43bf4d4a
- estonia · a001d204-a0f0-42a9-b165-c36d43bf4d4a · source updated 17 December 2024