{"id":12775,"date":"2020-07-04T19:43:07","date_gmt":"2020-07-04T19:43:07","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=12775"},"modified":"2020-07-04T19:49:15","modified_gmt":"2020-07-04T19:49:15","slug":"12775-2","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/12775-2\/","title":{"rendered":"Udh\u00ebzuesi p\u00ebr hartimin e Raportit Jofinanciar nga KKK"},"content":{"rendered":"<h1 style=\"text-align: center;\"><strong>UDH\u00cbZUES<\/strong> <strong>P\u00cbR<\/strong><\/h1>\n<h1 style=\"text-align: center;\"><strong>P\u00cbRGATITJEN E RAPORTIT JOFINANCIAR<\/strong><\/h1>\n<p style=\"text-align: center;\">(metodologjia p\u00ebr raportimin e informacionit jofinanciar)<\/p>\n<p style=\"text-align: center;\">(N\u00eb zbatim t\u00eb nenit 18 t\u00eb Ligjit 25, dat\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/07\/ligj-nr.-25-dt.-10.5.2018.pdf\">10.05.2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare<\/a>\u201d)<\/p>\n<p style=\"text-align: center;\">dokument transpozon Komunikat\u00ebn1 e Komisionit Europian \u201cUdh\u00ebzues p\u00ebr raportimin jo-financiar\u201d<\/p>\n<p>&nbsp;<\/p>\n<h1>1. HYRJE<\/h1>\n<p><strong>\u00a0<\/strong><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/07\/ligj-nr.-25-dt.-10.5.2018.pdf\">Ligji 25, dat\u00eb 10.05.2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d<\/a>, hyri n\u00eb fuqi n\u00eb 1 janar 2019. Ligji i ri i kontabilitetit p\u00ebrafron Direktiv\u00ebn e Kontabilitetit 2013\/34\/BE kryesisht n\u00eb \u00e7\u00ebshtjet e klasifikimit t\u00eb nj\u00ebsive ekonomike dhe grupeve si dhe n\u00eb k\u00ebrkesat p\u00ebr p\u00ebrgatitjen e raportit t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb, raportit jofinanciar dhe raportit t\u00eb drejtimit t\u00eb brendsh\u00ebm. Gjithashtu ligji i ri ka p\u00ebrmir\u00ebsuar dhe disa k\u00ebrkesa lidhur me publikimin e raporteve financiare dhe jofinanciare.<\/p>\n<p>Nj\u00eb transparenc\u00eb m\u00eb e madhe pritet t&#8217;i b\u00ebj\u00eb nj\u00ebsit\u00eb m\u00eb elastike dhe t\u00eb performojn\u00eb m\u00eb mir\u00eb, n\u00eb aspektin financiar dhe jo-financiar. Me kalimin e koh\u00ebs kjo do t\u00eb \u00e7oj\u00eb n\u00eb nj\u00eb rritje t\u00eb biznesit dhe pun\u00ebsimit si dhe rritje t\u00eb besimit midis pal\u00ebve t\u00eb interesuara, p\u00ebrfshir\u00eb investitor\u00ebt dhe konsumator\u00ebt. Menaxhimi transparent i biznesit \u00ebsht\u00eb gjithashtu n\u00eb p\u00ebrputhje me synimin p\u00ebr investime m\u00eb afatgjata.<\/p>\n<p>K\u00ebrkesat e dh\u00ebnies s\u00eb sh\u00ebnimeve shpjeguese p\u00ebr informacion jo-financiar zbatohen p\u00ebr disa nj\u00ebsi t\u00eb m\u00ebdha me m\u00eb shum\u00eb se 500 t\u00eb pun\u00ebsuar, pasi kostoja e detyrimit t\u00eb nj\u00ebsive t\u00eb vogla dhe t\u00eb mesme p\u00ebr t&#8217;i zbatuar ato mund t\u00eb tejkaloj\u00eb p\u00ebrfitimet.<\/p>\n<p>Nj\u00ebsiv u k\u00ebrkohet t\u00eb japin informacione t\u00eb r\u00ebnd\u00ebsishme e t\u00eb dobishme, t\u00eb nevojshme p\u00ebr t\u00eb kuptuar zhvillimin e tyre, performanc\u00ebn, pozicionin dhe ndikimin e veprimtaris\u00eb s\u00eb tyre dhe jo nj\u00eb raport shterues e t\u00eb holl\u00ebsish\u00ebm. P\u00ebr m\u00eb tep\u00ebr, sh\u00ebnimet shpjeguese mund t\u00eb ofrohen n\u00eb nivel grupi dhe jo nga secila nj\u00ebsi ekonomike, filial brenda nj\u00eb grupi. Direktiva gjithashtu u jep nj\u00ebsive fleksibilitet t\u00eb konsideruesh\u00ebm p\u00ebr ta dh\u00ebn\u00eb informacionin p\u00ebrkat\u00ebs, n\u00eb m\u00ebnyr\u00ebn q\u00eb ata e konsiderojn\u00eb m\u00eb t\u00eb dobish\u00ebm, t\u00eb p\u00ebrfshir\u00eb n\u00eb nj\u00eb raport t\u00eb ve\u00e7ant\u00eb.<\/p>\n<h2>Udh\u00ebzime jo detyruese<\/h2>\n<p><strong>\u00a0<\/strong>Neni 18 i <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/07\/ligj-nr.-25-dt.-10.5.2018.pdf\">Ligjit 25\/2018<\/a> i referohet detyrimit q\u00eb kan\u00eb nj\u00ebsit\u00eb e m\u00ebdha, t\u00eb cilat jan\u00eb me interes publik dhe q\u00eb tejkalojn\u00eb kriterin e numrit mesatar prej 500 t\u00eb pun\u00ebsuarish gjat\u00eb periudh\u00ebs raportuese, p\u00ebr t\u00eb p\u00ebrfshir\u00eb n\u00eb raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb nj\u00eb raport jo-financiar, i cili p\u00ebrmban informacionin e nevojsh\u00ebm p\u00ebr nj\u00eb kuptim m\u00eb t\u00eb mir\u00eb t\u00eb zhvillimit t\u00eb vet\u00eb nj\u00ebsis\u00eb ekonomike, performanc\u00ebs, pozicionit dhe ndikimin e aktivitetit t\u00eb saj lidhur me mjedisin, \u00e7\u00ebshtjet sociale dhe ato t\u00eb pun\u00ebsimit, respektimin e t\u00eb drejtave t\u00eb njeriut, antikorrupsionin dhe \u00e7\u00ebshtje t\u00eb ryshfetit. N\u00eb k\u00ebt\u00eb nen jan\u00eb dh\u00ebn\u00eb \u00e7\u00ebshtjet kryesore q\u00eb duhet t\u00eb p\u00ebrmbaj\u00eb raporti jo-financiar nd\u00ebrsa ky udh\u00ebzues jep sqarime t\u00eb m\u00ebtejshme se \u00e7far\u00eb duhet p\u00ebrfshir\u00eb n\u00eb secilin prej krer\u00ebve t\u00eb raportit jo-financiar duke p\u00ebrfshir\u00eb treguesit kryesor\u00eb t\u00eb performanc\u00ebs (TKP-t\u00eb) jo-financiare, t\u00eb p\u00ebrgjithsh\u00ebm dhe sektorial\u00eb, me q\u00ebllim mund\u00ebsimin e shpjegimeve t\u00eb r\u00ebnd\u00ebsishme, t\u00eb p\u00ebrdorshme dhe t\u00eb krahasueshme t\u00eb p\u00ebrgatitura nga nj\u00ebsit\u00eb ekonomike. [&#8230;]\u201f.<\/p>\n<p>Ky Udh\u00ebzues transpozon Komunikat\u00ebn e Komisionit Europian \u201cUdh\u00ebzues p\u00ebr raportimin jo- financiar\u201d, dokument i cili ka marr\u00eb parasysh praktikat aktuale m\u00eb t\u00eb mira, zhvillimet nd\u00ebrkomb\u00ebtare dhe rezultatet e nismave t\u00eb tjera t\u00eb lidhura me to, brenda Unionit.<\/p>\n<p>Pavar\u00ebsisht k\u00ebtij Udh\u00ebzuesi t\u00eb KKK-s\u00eb, nj\u00ebsit\u00eb mund t\u00eb zgjedhin t\u00eb p\u00ebrdorin nj\u00eb kuad\u00ebr raportimi gjer\u00ebsisht t\u00eb pranuar dhe me cil\u00ebsi t\u00eb lart\u00eb, pjes\u00ebrisht ose n\u00eb p\u00ebrputhje t\u00eb plot\u00eb me t\u00eb. Nj\u00ebsit\u00eb mund t\u00eb mb\u00ebshteten n\u00eb nj\u00eb kuad\u00ebr raportimi nd\u00ebrkomb\u00ebtar, t\u00eb Bashkimit Evropian ose komb\u00ebtar dhe n\u00ebse \u00ebsht\u00eb k\u00ebshtu, specifikojn\u00eb kuadrin q\u00eb ato p\u00ebrdorin.<\/p>\n<p>KKK inkurajon nj\u00ebsit\u00eb t\u00eb p\u00ebrfitojn\u00eb nga fleksibiliteti i k\u00ebrkesave t\u00eb parashikuara n\u00eb nenin 18 t\u00eb ligjit t\u00eb kontabilitetit, kur t\u00eb shpjegojn\u00eb informacionet jo-financiare. Udh\u00ebzimet n\u00eb k\u00ebt\u00eb dokument nuk kan\u00eb p\u00ebr q\u00ebllim t\u00eb pengojn\u00eb risit\u00eb n\u00eb praktikat e raportimit.<\/p>\n<h2>Kuadrot e ndryshme t\u00eb raportimit &#8211; komb\u00ebtare, t\u00eb Bashkimit Evropian apo nd\u00ebrkomb\u00ebtare<\/h2>\n<p><strong>\u00a0<\/strong>N\u00eb p\u00ebrgatitjen e k\u00ebtij Udh\u00ebzimi, <a href=\"http:\/\/www.kkk.gov.al\/\">KKK<\/a> i \u00ebsht\u00eb referuar Komunikat\u00ebs s\u00eb KE \u201cUdh\u00ebzuesi p\u00ebr raportimin jo-financiar\u201d. Parimet dhe p\u00ebrmbajtja e p\u00ebrshkruar n\u00eb Komunikat\u00ebn e KE \u201cUdh\u00ebzuesi p\u00ebr raportimin jo-financiar\u201d mb\u00ebshtetet kryesisht n\u00eb kuadro t\u00eb tilla si:<\/p>\n<ul>\n<li>CDP \u2013 Projekti i m\u00ebparsh\u00ebn p\u00ebr sh\u00ebnimet shpjeguese mbi Karbonin;<\/li>\n<li>Bordi i Standardeve t\u00eb Raportimit p\u00ebr Klim\u00ebn;<\/li>\n<li>Udh\u00ebzimi p\u00ebr Due Diligence i OECD-s\u00eb p\u00ebr Zinxhir\u00ebt e P\u00ebrgjegjsh\u00ebm t\u00eb Furnizimit nga zonat e ndikuara nga konflikti dhe ato me rrezik t\u00eb lart\u00eb, dh shtesat e tij;<\/li>\n<li>Skema e Eko Menaxhimit dhe Auditimit (EMAS) dhe Dokumentet e Referenc\u00ebs Sektoriale;<\/li>\n<li>Federata Evropiane e Shoqatave t\u00eb Analist\u00ebve Financiar\u00eb t\u00eb Treguesve Kryesor\u00eb t\u00eb P\u00ebrformanc\u00ebs Mjedisore, Sociale dhe Qeveris\u00ebs, nj\u00eb Udh\u00ebzues p\u00ebr Integrimin e TKP-ve mjedisor, social dhe t\u00eb qeverisjes n\u00eb Analiz\u00ebn Financiare dhe Vler\u00ebsimin e Korporatave;<\/li>\n<li>Iniciativa Globale e Raportimit;<\/li>\n<li>Udh\u00ebzuesi p\u00ebr Zinxhirin e P\u00ebrgjegjsh\u00ebm t\u00eb Furnizimit n\u00eb Bujq\u00ebsi t\u00eb FAO-OECD;<\/li>\n<li>Udh\u00ebzuesi mbi Raportin Strategjik t\u00eb K\u00ebshillit t\u00eb Raportimit Financiar (Britani e Madhe);<\/li>\n<li>Udh\u00ebzimet p\u00ebr Kompanit\u00eb Shum\u00ebkomb\u00ebshe t\u00eb Organizat\u00ebs p\u00ebr Bashk\u00ebpunim Ekonomik dhe Zhvillim (OECD)<\/li>\n<li>Parimet Udh\u00ebzuese t\u00eb Kuadrit Raportues p\u00ebr Biznesin dhe t\u00eb Drejtat e Njeriut;<\/li>\n<li>ISO 26000 e Organizat\u00ebs Nd\u00ebrkomb\u00ebtare t\u00eb Standardizimit;<\/li>\n<li>Kuadri Nd\u00ebrkomb\u00ebtar i Raportimit t\u00eb Integruar;<\/li>\n<li>Model Udh\u00ebzimi \u00a0mbi \u00a0Raportimin \u00a0e \u00a0informacionit \u00a0mjedisor, \u00a0social \u00a0dhe \u00a0qeveris\u00ebs \u00a0p\u00ebr investitor\u00ebt e Iniciativ\u00ebs p\u00ebr Bursat e Q\u00ebndrueshme (Kombet e Bashkuara);<\/li>\n<li>Protokolli i Kapitalit Natyror;<\/li>\n<li>Udh\u00ebzimi p\u00ebr ndikimin n\u00eb Mjedis t\u00eb Prodhimit dhe Organizmit;<\/li>\n<li>Bordi i Standardeve t\u00eb Kontabilitetit t\u00eb Q\u00ebndruesh\u00ebm;<\/li>\n<li>Kodet e q\u00ebndrueshm\u00ebris\u00eb i K\u00ebshillit Gjerman p\u00ebr Zhvillimin e Q\u00ebndruesh\u00ebm;<\/li>\n<li>Deklarata Trepal\u00ebshe e Parimeve lidhur me Kompanit\u00eb Shum\u00ebkomb\u00ebshe dhe politikat sociale t\u00eb Organizat\u00ebs Nd\u00ebrkomb\u00ebtare t\u00eb Pun\u00ebs;<\/li>\n<li>Impakti Global (Kombet e Bashkuara);<\/li>\n<li>Objektivat e Zhvillimit t\u00eb Q\u00ebndruesh\u00ebm (Kombet e Bashkuara), Resoluta e 25 Shtatorit 2015 Transformimi i bot\u00ebs son\u00eb: Axhenda 2030 p\u00ebr Zhvillimin e Q\u00ebndruesh\u00ebm;<\/li>\n<li>Parimet Udh\u00ebzuese \u00a0(Kombet \u00a0e \u00a0Bashkuara) \u00a0mbi \u00a0Biznesin \u00a0dhe \u00a0t\u00eb \u00a0Drejtat \u00a0e \u00a0Njeriut \u00a0q\u00eb implementon kuadrin \u201cMbro, Respekto dhe Ndreq\u201d t\u00eb Kombeve t\u00eb Bashkuara;<\/li>\n<\/ul>\n<h2>E r\u00ebnd\u00ebsishme<\/h2>\n<p><strong>\u00a0<\/strong>Ky dokument \u00ebsht\u00eb p\u00ebrgatitur n\u00eb pajtim me nenin 18 t\u00eb Ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb ndihmoj\u00eb nj\u00ebsit\u00eb e interesuara t\u00eb paraqesin informacionin jo-financiar n\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb r\u00ebnd\u00ebsishme, t\u00eb dobishme, t\u00eb q\u00ebndrueshme dhe m\u00eb t\u00eb krahasueshme. Kjo dokument p\u00ebrmban udh\u00ebzime jo detyruese dhe nuk krijon detyrime t\u00eb reja ligjore.<\/p>\n<p>Nj\u00ebsit\u00eb q\u00eb p\u00ebrdorin k\u00ebt\u00eb Udh\u00ebzues mund t\u00eb mb\u00ebshteten gjithashtu n\u00eb nj\u00eb kuadrin tjet\u00ebr nd\u00ebrkomb\u00ebtar, t\u00eb BE ose komb\u00ebtar. Ky dokument nuk p\u00ebrb\u00ebn nj\u00eb standard teknik dhe as p\u00ebrgatit\u00ebsit e raportit jo-financiar, as ndonj\u00eb pal\u00eb tjet\u00ebr, qoft\u00eb duke vepruar n\u00eb em\u00ebr t\u00eb nj\u00eb p\u00ebrgatit\u00ebsi apo ndryshe, nuk duhet t\u00eb pretendojn\u00eb se raporti jo-financiar \u00ebsht\u00eb n\u00eb p\u00ebrputhje me k\u00ebt\u00eb dokument.<\/p>\n<h1>2.Q\u00cbLLIMI<\/h1>\n<p><strong>\u00a0<\/strong>Q\u00ebllimi i k\u00ebtij Udh\u00ebzuesi \u00ebsht\u00eb t\u00eb ndihmoj\u00eb nj\u00ebsit\u00eb t\u00eb paraqesin nj\u00eb informacion jo-financiar (p\u00ebr \u00e7\u00ebshtjet mjedisore, sociale dhe t\u00eb drejtimit) me cil\u00ebsi t\u00eb lart\u00eb, t\u00eb r\u00ebnd\u00ebsish\u00ebm, t\u00eb dobish\u00ebm, t\u00eb q\u00ebndruesh\u00ebm dhe m\u00eb t\u00eb krahasuesh\u00ebm, n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb t\u00eb nxis\u00eb rritjen e shpejt\u00eb dhe t\u00eb q\u00ebndrueshme, pun\u00ebsimin dhe transparenc\u00ebn p\u00ebr pal\u00ebt e interesuara. Ky udh\u00ebzues jo detyrues propozohet n\u00eb kuad\u00ebr t\u00eb k\u00ebrkesave t\u00eb raportimit t\u00eb parashikuara n\u00eb Ligjin e kontabilitetit. Udh\u00ebzuesi ka p\u00ebr q\u00ebllim t\u00eb ndihmoj\u00eb nj\u00ebsit\u00eb t\u00eb hartojn\u00eb nj\u00eb raport jo-financiar t\u00eb r\u00ebnd\u00ebsish\u00ebm, konciz, t\u00eb dobish\u00ebm dhe n\u00eb p\u00ebrputhje me k\u00ebrkesat e Ligjit.<\/p>\n<p>N\u00eb hartimin e Udh\u00ebzuesit, jan\u00eb b\u00ebr\u00eb p\u00ebrpjekje t\u00eb konsiderueshme p\u00ebr t\u00eb shmangur barr\u00ebn e padrejt\u00eb administrative, shpjegime t\u00eb tep\u00ebrta apo t\u00eb nj\u00eb ushtrimi t\u00eb varf\u00ebr t\u00eb tipit \u201etick the box\u201f.<\/p>\n<p>Ky udh\u00ebzues jo-detyrues vendos theksin n\u00eb informacionin e r\u00ebnd\u00ebsish\u00ebm, t\u00eb dobish\u00ebm dhe t\u00eb krahasuesh\u00ebm jo-financiar, n\u00eb p\u00ebrputhje me nenin 18 t\u00eb ligjit t\u00eb kontabilitetit p\u00ebr dh\u00ebnien e informacionit jofinanciar dhe diversitetit nga nj\u00ebsit\u00eb e m\u00ebdha, me interes publik q\u00eb tejkalojn\u00eb kriterin e numrit mesatar t\u00eb 500 t\u00eb pun\u00ebsuarve gjat\u00eb periudh\u00ebs raportuese.<\/p>\n<p>Ky udh\u00ebzues u drejtohet nj\u00ebsive, subjekt i k\u00ebrkes\u00ebs s\u00eb Ligjit t\u00eb kontabilitetit, p\u00ebr t\u00eb dh\u00ebn\u00eb informacion jo-financiar n\u00eb raportin e tyre t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb. Sidoqoft\u00eb, ky udh\u00ebzues jo- detyrues mund t\u00eb p\u00ebrfaq\u00ebsoj\u00eb praktik\u00ebn m\u00eb t\u00eb mir\u00eb p\u00ebr t\u00eb gjitha nj\u00ebsit\u00eb q\u00eb japin informacion jo- financiar, p\u00ebrfshir\u00eb dhe nj\u00ebsit\u00eb e tjera q\u00eb nuk p\u00ebrfshihen n\u00eb fush\u00ebn e zbatimit t\u00eb Ligjit t\u00eb kontabilitetit.<\/p>\n<p>Ky udh\u00ebzues \u00ebsht\u00eb p\u00ebrshtatur n\u00eb kontekstin e raportit t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb. Sipas nenit 18 t\u00eb Ligjit t\u00eb kontabilitetit, raporti i ecuris\u00eb s\u00eb veprimtaris\u00eb p\u00ebrfshin raportin jo-financiar.<\/p>\n<p>Synimi i p\u00ebrgatitjes s\u00eb k\u00ebtij dokumenti \u00ebsht\u00eb t\u00eb sigurohet nj\u00eb udh\u00ebzues i ekuilibruar dhe fleksib\u00ebl p\u00ebr raportimin e informacionit jofinanciar n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb ndihmon nj\u00ebsit\u00eb t\u00eb paraqesin informacionin material n\u00eb m\u00ebnyr\u00eb t\u00eb q\u00ebndrueshme dhe koherente. Ky udh\u00ebzues duhet t\u00eb ndihmoj\u00eb, sa m\u00eb shum\u00eb t\u00eb jet\u00eb e mundur, n\u00eb sigurimin e krahasueshm\u00ebris\u00eb midis nj\u00ebsive ekonomike dhe sektor\u00ebve.<\/p>\n<p>Kjo qasje njeh diversitetin e gjer\u00eb t\u00eb bizneseve dhe sektor\u00ebve t\u00eb p\u00ebrfshir\u00eb si dhe rrethanave q\u00eb nj\u00ebsit\u00eb duhet t\u00eb reflektojn\u00eb n\u00eb raportimin e tyre. Jan\u00eb b\u00ebr\u00eb p\u00ebrpjekje t\u00eb konsiderueshme p\u00ebr t\u00eb shmangur nj\u00eb qasje t\u00eb tipit \u201e<em>nj\u00eb madh\u00ebsi q\u00eb i p\u00ebrshtatet t\u00eb gjithave\u201f <\/em>si edhe nj\u00eb metodologji \u201e<em>tep\u00ebr p\u00ebrshkruese<\/em>\u201f.<\/p>\n<p>Udh\u00ebzuesi njeh r\u00ebnd\u00ebsin\u00eb e lidhjeve dhe nd\u00ebrmarr\u00ebdh\u00ebnieve midis informacionit (lidhjen), pavar\u00ebsisht n\u00ebse ato jan\u00eb nd\u00ebrmjet aspekteve t\u00eb ndryshme t\u00eb informacionit jo-financiar ose midis informacionit financiar dhe jo-financiar.<\/p>\n<h1>3.PARIMET KRYESORE<\/h1>\n<ul>\n<li><strong>Paraqitet<\/strong><strong> informacioni material<\/strong><\/li>\n<\/ul>\n<p>Neni 18 i Ligjit t\u00eb kontabilitetit p\u00ebrcakton q\u00eb nj\u00ebsit\u00eb n\u00eb fjal\u00eb:<\/p>\n<blockquote><p>[\u2026] Do t\u00eb p\u00ebrfshijn\u00eb n\u00eb raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb nj\u00eb raport jo-financiar q\u00eb p\u00ebrmban informacion n\u00eb mas\u00ebn e nevojshme p\u00ebr t\u00eb kuptuar zhvillimin, performanc\u00ebn, pozicionin dhe ndikimin e veprimtaris\u00eb s\u00eb nj\u00ebsis\u00eb [\u2026]<\/p><\/blockquote>\n<p>Materialiteti \u00ebsht\u00eb nj\u00eb koncept q\u00eb p\u00ebrdoret zakonisht nga p\u00ebrgatit\u00ebsit, audituesit dhe p\u00ebrdoruesit e informacionit financiar. T\u00eb kuptuarit e plot\u00eb t\u00eb nj\u00eb nj\u00ebsie, p\u00ebr p\u00ebrb\u00ebr\u00ebsit kryesor\u00eb t\u00eb zinxhirit t\u00eb saj t\u00eb vler\u00ebs, ndihmon n\u00eb identifikimin e \u00e7\u00ebshtjeve kryesore dhe vler\u00ebsimin e asaj q\u00eb e b\u00ebn informacionin t\u00eb quhet material.<\/p>\n<p>SNK 1 <em>Paraqitja e Pasqyrave Financiare<\/em>, paragrafi 7 dhe SKK 1 Kuadri i p\u00ebrgjithsh\u00ebm p\u00ebr p\u00ebrgatitjen e pasqyrave financiare, paragrafi 70, e p\u00ebrcakton informacionin material si &#8220;<em>statusin e informacionit ku mungesa, paraqitja e gabuar ose e paqart\u00eb, ka pritshm\u00ebri t\u00eb arsyeshme q\u00eb t\u00eb ndikoj\u00eb n\u00eb vendimet q\u00eb p\u00ebrdoruesit kryesor\u00eb t\u00eb pasqyrave financiare t\u00eb p\u00ebrgjithshme mund t\u00eb marrin n\u00eb baz\u00eb t\u00eb atyre pasqyrave financiare, t\u00eb cilat japin informacion financiar rreth nj\u00eb nj\u00ebsie ekonomike t\u00eb caktuar\u201d<\/em>. Materialiteti i z\u00ebrave individuale vler\u00ebsohet n\u00eb kontekstin e z\u00ebrave t\u00eb tjer\u00eb t\u00eb ngjash\u00ebm.<\/p>\n<p>Ligji prezanton nj\u00eb element t\u00eb ri q\u00eb duhet t\u00eb merret parasysh kur vler\u00ebsohet materialiteti i informacionit jo-financiar duke i\u201fu referuar informacionit \u201e<em>n\u00eb mas\u00ebn e nevojshme p\u00ebr t\u00eb kuptuar ndikimin <\/em>[\u2026] <em>t\u00eb aktivitetit (t\u00eb nj\u00ebsis\u00eb) (<\/em>Neni 18 i Ligjit 25\/2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201dO).<\/p>\n<p>Kur jepen informacione jo-financiare, \u00ebsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb mbahet n\u00eb konsiderat\u00eb ndikimi i veprimtaris\u00eb s\u00eb nj\u00eb nj\u00ebsie. Ndikimet mund t\u00eb jen\u00eb pozitive ose negative. Dh\u00ebnia e informacioneve shpjeguese materiale duhet t\u201fi p\u00ebrfshij\u00eb t\u00eb dyja llojet e ndikimeve, n\u00eb m\u00ebnyr\u00eb t\u00eb qart\u00eb dhe t\u00eb ekilibruar. Raporti jo-financiar pritet t\u00eb pasqyroj\u00eb nj\u00eb pamje t\u00eb drejt\u00eb t\u00eb informacionit t\u00eb nj\u00eb nj\u00ebsie, p\u00ebr aq sa i\u201fu nevojitet pal\u00ebve t\u00eb interesuara p\u00ebrkat\u00ebse.<\/p>\n<p>Informacioni material duhet t\u00eb vler\u00ebsohet n\u00eb nj\u00eb kontekst t\u00eb caktuar. Informacioni q\u00eb mund t\u00eb jet\u00eb material n\u00eb nj\u00eb kontekst t\u00eb caktuar mund t\u00eb mos jet\u00eb i till\u00eb n\u00eb nj\u00eb tjet\u00ebr. \u00c7\u00ebshtjet q\u00eb konsiderohen t\u00eb p\u00ebrfshihen n\u00eb raportin jo-financiar jan\u00eb specifike p\u00ebr rrethanat e nj\u00ebsis\u00eb, duke marr\u00eb parasysh situata konkrete dhe konsiderata sektoriale. Nj\u00ebsit\u00eb brenda nj\u00eb industrie ka t\u00eb ngjar\u00eb t\u00eb ndajn\u00eb sfida t\u00eb ngjashme mjedisore, sociale dhe qeveris\u00ebse, p\u00ebr shembull p\u00ebr shkak t\u00eb burimeve n\u00eb t\u00eb cilat mb\u00ebshteten p\u00ebr t\u00eb prodhuar mallra dhe sh\u00ebrbime, ose efektet q\u00eb mund t\u00eb ken\u00eb ata te njer\u00ebzit, shoq\u00ebria dhe mjedisi. Prandaj mund t\u00eb jet\u00eb e p\u00ebrshtatshme t\u00eb krahasohen drejtp\u00ebrdrejt informacionet jo-financiare p\u00ebrkat\u00ebse midis nj\u00ebsive n\u00eb t\u00eb nj\u00ebjtin sektor.<\/p>\n<p>Nj\u00ebsit\u00eb mund t\u00eb raportojn\u00eb p\u00ebr nj\u00eb gam\u00eb t\u00eb gjer\u00eb \u00e7\u00ebshtjesh potenciale. Nj\u00eb nj\u00ebsi vler\u00ebson se cili informacion \u00ebsht\u00eb material bazuar n\u00eb analiz\u00ebn e tij dhe se sa i r\u00ebnd\u00ebsish\u00ebm \u00ebsht\u00eb ai informacion p\u00ebr t\u00eb kuptuar zhvillimin, performanc\u00ebn, pozicionin dhe ndikimin e nj\u00ebsis\u00eb. Ky vler\u00ebsim i materialitetit duhet t\u00eb marr\u00eb parasysh faktor\u00ebt e brendsh\u00ebm dhe t\u00eb jasht\u00ebm.<\/p>\n<p>Mund t\u00eb merren parasysh disa faktor\u00eb kur vler\u00ebsohet materialiteti i informacionit, p\u00ebrfshir\u00eb k\u00ebtu:<\/p>\n<ul>\n<li><em>Modelin<\/em> <em>e biznesit, strategjin\u00eb dhe rreziqet kryesore<\/em>: q\u00ebllimet, strategjit\u00eb e nj\u00eb nj\u00ebsie, qasja e drejtimit dhe sistemet, vlerat, aktivet materiale dhe jo-materiale, zinxhiri i vler\u00ebs dhe rreziqet kryesore, t\u00eb gjitha jan\u00eb konsiderata t\u00eb r\u00ebnd\u00ebsishme.<\/li>\n<li><em>\u00c7\u00ebshtjet kryesore sektoriale<\/em>: \u00e7\u00ebshtje t\u00eb ngjashme ka t\u00eb ngjar\u00eb t\u00eb jen\u00eb materiale p\u00ebr nj\u00ebsit\u00eb q\u00eb operojn\u00eb n\u00eb t\u00eb nj\u00ebjtin sektor, ose q\u00eb ndajn\u00eb zinxhir\u00ebt e \u00c7\u00ebshtjet e identifikuara tashm\u00eb nga konkurrent\u00ebt, klient\u00ebt ose furnitor\u00ebt ka t\u00eb ngjar\u00eb t\u00eb jen\u00eb relevante p\u00ebr nj\u00eb nj\u00ebsi.<\/li>\n<li><em>Interesat<\/em> <em>dhe pritshm\u00ebrit\u00eb e pal\u00ebve t\u00eb interesuara p\u00ebrkat\u00ebse<\/em>: nj\u00ebsit\u00eb pritet t\u00eb angazhohen me pal\u00ebt p\u00ebrkat\u00ebse t\u00eb interesit dhe t\u00eb k\u00ebrkojn\u00eb t\u00eb kuptojn\u00eb m\u00eb mir\u00eb interesat dhe shqet\u00ebsimet e<\/li>\n<li><em>Ndikimi i aktiviteteve<\/em>: Nj\u00ebsit\u00eb pritet t\u00eb marrin n\u00eb konsiderat\u00eb ashp\u00ebrsin\u00eb aktuale dhe potenciale t\u00eb ndikimeve t\u00eb aktivitetit t\u00eb Kjo p\u00ebrfshin ndikimet e produkteve, sh\u00ebrbimeve dhe marr\u00ebdh\u00ebnieve t\u00eb biznesit (p\u00ebrfshir\u00eb aspektet e zinxhirit t\u00eb furnizimit).<\/li>\n<li><em>Politikat publike dhe nxit\u00ebsit rregullator\u00eb<\/em>: Politikat dhe rregulloret publike mund t\u00eb ken\u00eb efekt n\u00eb rrethanat specifike t\u00eb nj\u00eb nj\u00ebsie dhe mund t\u00eb ndikojn\u00eb materialitetin.<\/li>\n<\/ul>\n<p>Nj\u00ebsit\u00eb mund t\u00eb shpjegojn\u00eb marr\u00ebveshjet e tyre t\u00eb qeverisjes s\u00eb brendshme dhe proceset e p\u00ebrdorura p\u00ebr t\u00eb kryer vler\u00ebsimin e materialitetit t\u00eb tyre. Vler\u00ebsimet e materialitetit pritet t\u00eb rishikohen n\u00eb intervale t\u00eb rregullta p\u00ebr t\u00eb siguruar q\u00eb \u00e7\u00ebshtjet e raportuara vazhdojn\u00eb, apo jo, t\u00eb jen\u00eb materiale. Vler\u00ebsimet duhet t\u00eb jen\u00eb m\u00eb t\u00eb shpeshta n\u00eb nj\u00ebsit\u00eb dhe sektor\u00ebt m\u00eb dinamik\u00eb dhe inovator\u00eb, ose n\u00eb nj\u00ebsit\u00eb q\u00eb ndryshojn\u00eb dhe p\u00ebrmir\u00ebsojn\u00eb modelet ose politikat e tyre t\u00eb biznesit, p\u00ebrfshir\u00eb k\u00ebtu edhe procesin <em>due diligence<\/em>. Sidoqoft\u00eb, ato mund t\u00eb jen\u00eb m\u00eb pak t\u00eb shpeshta n\u00eb rrethana m\u00eb t\u00eb q\u00ebndrueshme.<\/p>\n<h1>3.2 Paraqitet informacion i v\u00ebrtet\u00eb, i balancuar dhe i kuptuesh\u00ebm<\/h1>\n<p><strong>\u00a0<\/strong>Raporti jo-financiar duhet t\u00eb b\u00ebj\u00eb nj\u00eb paraqitje t\u00eb drejt\u00eb t\u00eb aspekteve t\u00eb favorshme dhe atyre t\u00eb pafavorshme si dhe informacioni duhet t\u00eb vler\u00ebsohet dhe paraqitet n\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb paanshme.<\/p>\n<p>Raporti jo-financiar duhet t\u00eb marr\u00eb parasysh t\u00eb gjitha inputet e mundshme dhe t\u00eb besueshme, duke marr\u00eb parasysh nevojat p\u00ebr informacion t\u00eb pal\u00ebve t\u00eb interesuara p\u00ebrkat\u00ebse. P\u00ebrdoruesit e informacionit nuk duhet t\u00eb mashtrohen nga keqkuptimet materiale, pra nj\u00ebsia nuk mund t\u00eb l\u00ebr\u00eb m\u00ebnjan\u00eb informacionet materiale duke dh\u00ebn\u00eb me tepri informacione jomateriale.<\/p>\n<p>Raporti jo-financiar duhet t\u00eb dalloj\u00eb qart\u00eb faktet nga pik\u00ebpamjet, opinionet ose interpretimet. Informacioni mund t\u00eb b\u00ebhet m\u00eb i drejt\u00eb dhe m\u00eb i sakt\u00eb p\u00ebrmes, p\u00ebr shembull:<\/p>\n<ul>\n<li>marr\u00ebveshjeve t\u00eb p\u00ebrshtatshme t\u00eb qeverisjes s\u00eb brendshme (p\u00ebr shembull, disa an\u00ebtar\u00eb t\u00eb pavarur t\u00eb K\u00ebshillit Drejtues ose nj\u00eb komitet i tij t\u00eb cilit i \u00ebsht\u00eb besuar p\u00ebrgjegj\u00ebsia p\u00ebr \u00e7\u00ebshtjet e q\u00ebndrueshm\u00ebris\u00eb dhe \/ ose transparenc\u00ebs);<\/li>\n<li>provave t\u00eb forta dhe t\u00eb besueshme, sistemeve t\u00eb kontrollit t\u00eb brendsh\u00ebm dhe raportimit;<\/li>\n<li>angazhimit efektiv t\u00eb pal\u00ebve t\u00eb interesit; dhe<\/li>\n<li>sh\u00ebrbimeve t\u00eb siguris\u00eb, t\u00eb pavarura, ofruar nga pal\u00eb jasht\u00eb nj\u00ebsis\u00eb.<\/li>\n<\/ul>\n<p>Informacioni gjithashtu mund t\u00eb b\u00ebhet m\u00eb i kuptuesh\u00ebm duke p\u00ebrdorur gjuh\u00eb t\u00eb thjesht\u00eb dhe terminologji t\u00eb q\u00ebndrueshme, duke shmangur modelin e fjal\u00ebve standarde t\u00eb p\u00ebrs\u00ebritshme dhe kur \u00ebsht\u00eb e nevojshme, duke dh\u00ebn\u00eb p\u00ebrkufizime p\u00ebr termat teknik\u00eb.<\/p>\n<p>Informacioni material duhet dh\u00ebn\u00eb n\u00eb kontekstin e duhur p\u00ebr ta b\u00ebr\u00eb m\u00eb t\u00eb leht\u00eb t\u00eb kuptuarit. P\u00ebr\u00a0 shembull, \u00a0performanca \u00a0e \u00a0nj\u00eb \u00a0nj\u00ebsie \u00a0mund, \u00a0p\u00ebr \u00a0shembull \u00a0t\u00eb \u00a0paraqitet \u00a0duke\u00a0 i\u201fu \u00a0referuar strategjive t\u00eb saj dhe q\u00ebllimeve m\u00eb t\u00eb gjera. Nj\u00ebsit\u00eb pritet t\u00eb p\u00ebrshkruajn\u00eb se si \u00e7\u00ebshtjet jo- financiare lidhen me strategjin\u00eb e tyre afatgjat\u00eb, rreziqet kryesore dhe politikat.<\/p>\n<p>Nj\u00eb nj\u00ebsi duhet t\u00eb shpjegoj\u00eb shtrirjen dhe kufijt\u00eb e informacionit t\u00eb paraqitur, ve\u00e7an\u00ebrisht kur disa informacione lidhen vet\u00ebm me nj\u00eb ose disa segmente t\u00eb tij, ose p\u00ebrjashton segmente specifike.<\/p>\n<p>Kuptueshm\u00ebria gjithashtu mund t\u00eb p\u00ebrmir\u00ebsohet duke shpjeguar \u00e7\u00ebshtje t\u00eb brendshme lidhur me informacionin jofinanciar, t\u00eb tilla si metodat e matjes, supozimet themelore dhe burimet.<\/p>\n<p>Raporti jo-financiar nuk ka t\u00eb b\u00ebj\u00eb vet\u00ebm me sigurimin e nj\u00eb liste t\u00eb treguesve kryesor\u00eb t\u00eb performanc\u00ebs (TKP-t\u00eb). P\u00ebr t\u00eb kuptuar si duhet zhvillimin, performanc\u00ebn, pozicionin dhe ndikimin e nj\u00eb nj\u00ebsie, duhet t\u00eb paraqiten informacione cil\u00ebsore dhe sasiore. Nd\u00ebrsa informacioni sasior mund t\u00eb jet\u00eb efektiv n\u00eb raportimin e disa \u00e7\u00ebshtjeve jo-financiare (treguesit e performanc\u00ebs, objektiva, etj.), informacioni cil\u00ebsor siguron kontekstin dhe e b\u00ebn raportin jo-financiar m\u00eb t\u00eb dobish\u00ebm dhe m\u00eb t\u00eb leht\u00eb p\u00ebr t\u201fu kuptuar. Nj\u00eb kombinim i raportimit narrativ, informacionit sasior dhe elementeve t\u00eb paraqitjes vizuale, e b\u00ebn komunikimin m\u00eb efektiv dhe transparent.<\/p>\n<p>Paraqitja e informacionit n\u00eb nj\u00eb gjuh\u00eb t\u00eb zakonshme biznesi, p\u00ebrve\u00e7 gjuh\u00ebs zyrtare t\u00eb nj\u00eb nj\u00ebsie, ka t\u00eb ngjar\u00eb t\u00eb p\u00ebrmir\u00ebsoj\u00eb transparenc\u00ebn dhe t\u00eb ndihmoj\u00eb q\u00eb informacionet t\u00eb jen\u00eb m\u00eb t\u00eb kuptueshme p\u00ebr investitor\u00ebt p\u00ebrkat\u00ebs dhe pal\u00ebt e tjera t\u00eb interesuara.<\/p>\n<h1>3.3 Paraqitet informacion gjith\u00ebp\u00ebrfshir\u00ebs por konciz<\/h1>\n<p><strong>\u00a0<\/strong>N\u00eb nenin 18, pika t\u00eb Ligjit t\u00eb kontabilitetit p\u00ebrcaktohet q\u00eb nj\u00ebsit\u00eb n\u00eb fjal\u00eb:<\/p>\n<blockquote><p>&#8216;[\u2026] Do t\u00eb p\u00ebrfshijn\u00eb n\u00eb raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb nj\u00eb raport jo-financiar q\u00eb p\u00ebrmban informacion n\u00eb mas\u00ebn e nevojshme p\u00ebr t\u00eb kuptur zhvillimin, performanc\u00ebn, pozicionin dhe ndikimin e veprimtaris\u00eb s\u00eb nj\u00ebsis\u00eb, n\u00eb lidhje me \u00e7\u00ebshtjet mjedisore, sociale, t\u00eb punonj\u00ebsve, t\u00eb respektimit t\u00eb t\u00eb drejtave t\u00eb njeriut, antikorrupsionit dhe ryshfetit [\u2026] &#8216;<\/p><\/blockquote>\n<p>Minimalisht, duhet dh\u00ebn\u00eb informacion material p\u00ebr kategori t\u00eb caktuara t\u00eb \u00e7\u00ebshtjeve q\u00eb reflektohen qart\u00eb n\u00eb k\u00ebt\u00eb nen. Kjo p\u00ebrfshin:<\/p>\n<ul>\n<li>\u00e7\u00ebshtjet mjedisore, sociale dhe t\u00eb punonj\u00ebsve;<\/li>\n<li>respektimin e t\u00eb drejtave t\u00eb njeriut;<\/li>\n<li>\u00e7\u00ebshtjet anti-korrupsion dhe<\/li>\n<\/ul>\n<h2>Nj\u00ebsit\u00eb gjithashtu duhet t\u00eb paraqesin \u00e7do informacion tjet\u00ebr material<\/h2>\n<p><strong>\u00a0<\/strong>Shpjegimet p\u00ebr informacionin material pritet t\u00eb japin nj\u00eb pamje t\u00eb plot\u00eb t\u00eb nj\u00ebsis\u00eb n\u00eb vitin raportues. Kjo i referohet gjer\u00ebsis\u00eb s\u00eb informacionit t\u00eb paraqitur. Sidoqoft\u00eb, thell\u00ebsia e informacionit t\u00eb raportuar p\u00ebr ndonj\u00eb \u00e7\u00ebshtje t\u00eb ve\u00e7ant\u00eb varet nga materialiteti i tij. Nj\u00eb nj\u00ebsi duhet t\u00eb p\u00ebrqendrohet n\u00eb sigurimin e gjer\u00ebsis\u00eb dhe thell\u00ebsis\u00eb s\u00eb informacionit q\u00eb do t&#8217;i ndihmoj\u00eb pal\u00ebt e interesuara t\u00eb kuptojn\u00eb zhvillimin, performanc\u00ebn, pozicionin dhe ndikimin e aktiviteteve t\u00eb saj.<\/p>\n<p>Raporti jo-financiar gjithashtu pritet t\u00eb jet\u00eb konciz, dhe t\u00eb shmang\u00eb informacionin jomaterial. Paraqitja e informacionit jomaterial mund ta b\u00ebj\u00eb raportin jo-financiar m\u00eb pak t\u00eb kuptuesh\u00ebm p\u00ebr faktin se minimizon pesh\u00ebn e informacionit material. Duhet t\u00eb shmangen informacionet e p\u00ebrgjithshme ose ato q\u00eb nuk jan\u00eb materiale.<\/p>\n<p>Raporti jo-financiar mund t\u00eb p\u00ebrfshij\u00eb referenca t\u00eb kryq\u00ebzuara t\u00eb brendshme ose shenja orientuese p\u00ebr t\u00eb qen\u00eb konciz, t\u00eb kufizoj\u00eb p\u00ebrs\u00ebritjen dhe t\u00eb siguroj\u00eb lidhje me informacione t\u00eb tjera.<\/p>\n<h1>3.4\u00a0 Paraqet informacion strategjik dhe parashikues<\/h1>\n<p><strong>\u00a0<\/strong>Raporti pritet t\u00eb ofroj\u00eb informacion mbi modelin e biznesit, strategjin\u00eb dhe zbatimin e saj dhe t\u00eb shpjegoj\u00eb implikimet afatshkurtra, afatmesme dhe afatgjata t\u00eb informacionit t\u00eb raportuar.<\/p>\n<p>Nj\u00ebsit\u00eb pritet t\u00eb paraqesin informacionin p\u00ebrkat\u00ebs p\u00ebr modelin e biznesit t\u00eb tyre, p\u00ebrfshir\u00eb strategjin\u00eb dhe objektivat e tyre. Raporti jo-financiar ofron informacion mbi qasjen strategjike t\u00eb \u00e7\u00ebshtjeve relevante jo-financiare; \u00e7far\u00eb b\u00ebn nj\u00eb nj\u00ebsi, si dhe pse e b\u00ebn at\u00eb.<\/p>\n<p>Duke dh\u00ebn\u00eb informacion mbi objektivat, standardet m\u00eb t\u00eb mira dhe angazhimet, nj\u00eb nj\u00ebsi mund t\u00eb ndihmoj\u00eb investitor\u00ebt dhe pal\u00ebt e tjera t\u00eb interesuara p\u00ebr t\u00eb lexuar performanc\u00ebn e nj\u00ebsis\u00eb brenda nj\u00eb konteksti t\u00eb caktuar. Kjo mund t\u00eb jet\u00eb e dobishme kur vler\u00ebsohet perspektiva n\u00eb t\u00eb ardhmen. Monitorimi i jasht\u00ebm i angazhimeve dhe p\u00ebrparimeve drejt objektivave promovon transparenc\u00eb m\u00eb t\u00eb madhe ndaj pal\u00ebve t\u00eb interesuara. Synimet dhe standardet mund t\u00eb paraqiten n\u00eb terma cil\u00ebsor ose sasior. Sipas rastit, nj\u00ebsit\u00eb mund t\u00eb paraqesin informacion jo-financiar t\u00eb r\u00ebnd\u00ebsish\u00ebm bazuar n\u00eb skenar\u00eb shkencor\u00eb.<\/p>\n<p>Informacioni mbi t\u00eb ardhmen u lejon p\u00ebrdoruesve t\u00eb informacionit t\u00eb vler\u00ebsojn\u00eb m\u00eb mir\u00eb aft\u00ebsin\u00eb dhe q\u00ebndrueshm\u00ebrin\u00eb e zhvillimit, pozicionit, performanc\u00ebs dhe ndikimit t\u00eb nj\u00eb nj\u00ebsie me kalimin e koh\u00ebs. Ndihmon gjithashtu p\u00ebrdoruesit t\u00eb matin progresin e nj\u00ebsis\u00eb drejt arritjes s\u00eb objektivave afatgjat\u00eb.<\/p>\n<h1>3.5\u00a0 Paraqet informacion t\u00eb orientuar nga pal\u00ebt e interesit<\/h1>\n<p><strong>\u00a0<\/strong>Nj\u00ebsit\u00eb pritet t\u00eb marrin n\u00eb konsiderat\u00eb nevojat p\u00ebr informacion t\u00eb t\u00eb gjith\u00eb t\u00eb interesuarve p\u00ebrkat\u00ebs. Por, nj\u00ebsit\u00eb duhet t\u00eb p\u00ebrqendrohen n\u00eb nevojat p\u00ebr informacion t\u00eb pal\u00ebve t\u00eb interesuara si nj\u00eb grup kolektiv dhe jo n\u00eb nevojat ose preferencat individuale t\u00eb aksion mbajt\u00ebsve apo n\u00eb k\u00ebrkesa t\u00eb paarsyeshme p\u00ebr informacion t\u00eb t\u00eb interesuarve atipik\u00eb.<\/p>\n<p>Sipas rastit, grupet kolektive, mund t\u00eb p\u00ebrfshijn\u00eb nd\u00ebr t\u00eb tjera: investitor\u00ebt, pun\u00ebtor\u00ebt, konsumator\u00ebt, furnitor\u00ebt, klient\u00ebt, komunitetet lokale, autoritetet publike, grupet vunerabile, partner\u00ebt dhe shoq\u00ebrin\u00eb civile.<\/p>\n<p>Nj\u00ebsit\u00eb duhet t\u00eb japin informacione t\u00eb r\u00ebnd\u00ebsishme dhe t\u00eb dobishme p\u00ebr angazhimin e tyre me pal\u00ebt e interesuara p\u00ebrkat\u00ebse, dhe se si merren parasysh nevojat e tyre p\u00ebr informacion.<\/p>\n<p>P\u00ebr shembull, ISO 26000 dhe Udh\u00ebzimet e OECD p\u00ebr kompanit\u00eb shum\u00ebkomb\u00ebshe japin udh\u00ebzime t\u00eb dobishme p\u00ebr k\u00ebt\u00eb.<\/p>\n<h1>3.6\u00a0 Paraqitet informacion i q\u00ebndruesh\u00ebm dhe koherent<\/h1>\n<p><strong>\u00a0<\/strong>Raporti jo-financiar pritet t\u00eb jet\u00eb n\u00eb p\u00ebrputhje me elementet e tjer\u00eb t\u00eb raportit t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb.<\/p>\n<p>Lidhja e qart\u00eb midis informacionit t\u00eb paraqitur n\u00eb raportin jo-financiar dhe informacioneve t\u00eb tjera t\u00eb dh\u00ebna n\u00eb raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb e b\u00ebn informacionin m\u00eb t\u00eb dobish\u00ebm, t\u00eb r\u00ebnd\u00ebsish\u00ebm dhe koheziv. Raporti i ecuris\u00eb s\u00eb veprimtaris\u00eb duhet t\u00eb shihet si nj\u00eb set i vet\u00ebm, i ekuilibruar dhe koherent i informacionit.<\/p>\n<p>P\u00ebrderisa p\u00ebrmbajtjet e raporteve jan\u00eb t\u00eb lidhura me nj\u00ebra-tjetr\u00ebn, shpjegimi i lidhjeve kryesore e b\u00ebn m\u00eb t\u00eb leht\u00eb p\u00ebr investitor\u00ebt dhe pal\u00ebt e tjera t\u00eb interesuara t\u00eb kuptojn\u00eb informacionin material dhe nd\u00ebrvar\u00ebsin\u00eb.<\/p>\n<p>P\u00ebrmbajtja e raportit jo-financiar duhet t\u00eb jet\u00eb konsistente p\u00ebrgjat\u00eb gjith\u00eb koh\u00ebs. Kjo u mund\u00ebson p\u00ebrdoruesve t\u00eb informacionit t\u00eb kuptojn\u00eb dhe krahasojn\u00eb ndryshimet n\u00eb zhvillimin, pozicionin, performanc\u00ebn dhe ndikimin e nj\u00eb nj\u00ebsie n\u00eb t\u00eb kaluar\u00ebn dhe n\u00eb t\u00eb tashmen, krahasuar gjithashtu dhe me informacionin e besuesh\u00ebm mbi t\u00eb ardhmen.<\/p>\n<p>Konsistenca n\u00eb zgjedhjen dhe metodologjin\u00eb e treguesve kryesor\u00eb t\u00eb performanc\u00ebs \u00ebsht\u00eb e r\u00ebnd\u00ebsishme p\u00ebr t\u00eb siguruar q\u00eb raporti jofinanciar t\u00eb jet\u00eb i q\u00ebndruesh\u00ebm dhe i besuesh\u00ebm. Sidoqoft\u00eb, p\u00ebrdit\u00ebsimet mund t\u00eb jen\u00eb t\u00eb nevojshme, pasi treguesit kryesor\u00eb t\u00eb performanc\u00ebs mund t\u00eb vjetrohen, ose t\u00eb zhvillohen metodologji t\u00eb reja dhe m\u00eb t\u00eb mira q\u00eb p\u00ebrmir\u00ebsojn\u00eb cil\u00ebsin\u00eb e informacionit. Nj\u00ebsit\u00eb pritet t\u00eb shpjegojn\u00eb \u00e7do ndryshim n\u00eb politik\u00ebn ose metodologjin\u00eb e raportimit, arsyet e ndryshimit t\u00eb tyre dhe efektet e tyre (p\u00ebr shembull duke p\u00ebrs\u00ebritur informacionin e kaluar, duke treguar qart\u00eb efektin e ndryshimit t\u00eb politikave ose metodologjive t\u00eb raportimit).<\/p>\n<h1>4. P\u00cbRMBAJTJA<\/h1>\n<p><strong>\u00a0<\/strong>Nj\u00ebsit\u00eb pritet t\u00eb identifikojn\u00eb aspektet specifike tematike dhe informacionin material q\u00eb do t\u00eb p\u00ebrfshihet n\u00eb raportin jo-financiar n\u00eb m\u00ebnyr\u00eb t\u00eb drejt\u00eb, t\u00eb ekuilibruar dhe gjith\u00ebp\u00ebrfshir\u00ebse, p\u00ebrfshir\u00eb k\u00ebtu edhe angazhimin me pal\u00ebt e interesuara.<\/p>\n<p>Informacioni n\u00eb raportin jo-financiar \u00ebsht\u00eb i nd\u00ebrlidhur. P\u00ebr shembull, rezultatet pasqyrojn\u00eb jo vet\u00ebm at\u00eb q\u00eb b\u00ebn nj\u00eb nj\u00ebsi (dh\u00ebn\u00eb kjo p\u00ebrmes modelit t\u00eb saj t\u00eb biznesit, politikave dhe strategjive), por edhe rrethanat dhe rreziqet specifike t\u00eb nj\u00ebsis\u00eb, si dhe sa efektive \u00ebsht\u00eb nj\u00ebsia n\u00eb administrimin e atyre rreziqeve. Shpjegimi i lidhjeve kryesore dhe nd\u00ebrvar\u00ebsive p\u00ebrmir\u00ebson cil\u00ebsin\u00eb e raportit.<\/p>\n<p>Gjat\u00eb p\u00ebrgatitjes s\u00eb raportit jo-financiar, nj\u00ebsit\u00eb duhet t\u00eb ken\u00eb parasysh rregullat p\u00ebr mbrojtjen e t\u00eb dh\u00ebnave personale.<\/p>\n<h2>4.1\u00a0 Modeli i biznesit<\/h2>\n<p><strong>\u00a0<\/strong>Neni 18 (1) i ligjit t\u00eb kontabilitetit, p\u00ebrcakton q\u00eb raporti jo-financiar p\u00ebrmban informacione, ku p\u00ebrfshihet:<\/p>\n<blockquote><p><em>\u201enj\u00eb p\u00ebrshkrim i shkurt\u00ebr i modelit t\u00eb biznesit t\u00eb nj\u00ebsis\u00eb; &#8216;<\/em><\/p><\/blockquote>\n<p><em>\u00a0<\/em>Modeli i biznesit t\u00eb nj\u00eb nj\u00ebsie p\u00ebrshkruan se si nj\u00ebsia gjeneron dhe ruan vler\u00ebn p\u00ebrmes produkteve ose sh\u00ebrbimeve t\u00eb saj n\u00eb afat gjat\u00eb. Modeli i biznesit siguron kontekstin e raportit t\u00eb ecuris\u00eb s\u00eb veprimtaris\u00eb n\u00eb t\u00ebr\u00ebsi. Ai siguron nj\u00eb p\u00ebrmbledhje t\u00eb m\u00ebnyr\u00ebs se si funksionon nj\u00eb nj\u00ebsi dhe arsyetimin e struktur\u00ebs s\u00eb saj, duke p\u00ebrshkruar se si i shnd\u00ebrron inputet n\u00eb outpute p\u00ebrmes aktiviteteve t\u00eb biznesit. N\u00eb terma m\u00eb t\u00eb thjesht\u00eb, \u00e7far\u00eb b\u00ebn nj\u00eb nj\u00ebsi, si dhe pse e b\u00ebn at\u00eb.<\/p>\n<p>Kur p\u00ebrshkruajn\u00eb modelin e tyre t\u00eb biznesit, nj\u00ebsit\u00eb mund t\u00eb konsiderojn\u00eb p\u00ebrfshirjen e informacioneve shpjeguese p\u00ebrkat\u00ebse n\u00eb lidhje me:<\/p>\n<ul>\n<li>mjedisin e tyre t\u00eb biznesit;<\/li>\n<li>organizimin dhe struktur\u00ebn e tyre;<\/li>\n<li>tregjet ku veprojn\u00eb;<\/li>\n<li>objektivat dhe strategjit\u00eb e tyre;<\/li>\n<li>tendencat dhe faktor\u00ebt kryesor\u00eb q\u00eb mund t\u00eb ndikojn\u00eb n\u00eb zhvillimin e tyre n\u00eb t\u00eb<\/li>\n<\/ul>\n<p>Nj\u00ebsit\u00eb mund t\u00eb p\u00ebrdorin treguesit kryesor\u00eb t\u00eb performanc\u00ebs p\u00ebr t\u00eb shpjeguar modelin e tyre t\u00eb biznesit, tendencat kryesore, etj.<\/p>\n<p>Nj\u00ebsit\u00eb pritet t\u00eb shpjegojn\u00eb modelin e tyre t\u00eb biznesit n\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb qart\u00eb, t\u00eb kuptueshme dhe t\u00eb bazuar n\u00eb fakte. Nj\u00eb model biznesi \u00ebsht\u00eb nj\u00eb fakt ekzistues. Nj\u00ebsit\u00eb duhet t\u00eb shmangin dh\u00ebnien e informacioneve jomateriale t\u00eb natyr\u00ebs promovuese ose aspiruese t\u00eb cilat largojn\u00eb v\u00ebmendjen nga informacioni material.<\/p>\n<p>Nj\u00ebsit\u00eb pritet t\u00eb nxjerrin n\u00eb pah dhe t\u00eb shpjegojn\u00eb n\u00eb vitin raportues, kur kan\u00eb ndodhur ndryshimet materiale n\u00eb modelin e tyre t\u00eb biznesit.<\/p>\n<h2>4.2\u00a0 Politikat dhe due diligence<\/h2>\n<p>Neni \u00a018 \u00a0(1) \u00a0i \u00a0ligjit \u00a0t\u00eb \u00a0kontabilitetit \u00a0thot\u00eb \u00a0se \u00a0raporti \u00a0jo-financiar \u00a0p\u00ebrmban \u00a0informacione, p\u00ebrfshir\u00eb:<\/p>\n<blockquote><p><em>\u201enj\u00eb p\u00ebrshkrim t\u00eb politikave t\u00eb ndjekura nga nj\u00ebsia n\u00eb lidhje me ato \u00e7\u00ebshtje, p\u00ebrfshir\u00eb zbatimin e procesit due diligence; &#8216;<\/em><\/p><\/blockquote>\n<p>Nj\u00ebsit\u00eb duhet t\u00eb paraqesin informacione materiale q\u00eb ofrojn\u00eb nj\u00eb pamje t\u00eb drejt\u00eb t\u00eb politikave t\u00eb tyre. Ato duhet t\u00eb marrin n\u00eb konsiderat\u00eb dh\u00ebnien e informacionit p\u00ebr aspektet kryesore jofinanciare, objektivat kryesore dhe m\u00ebnyr\u00ebn se si nj\u00ebsit\u00eb po planifikojn\u00eb t\u00eb realizojn\u00eb objektivat e tyre si edhe m\u00ebnyr\u00ebn si po e zbatojn\u00eb k\u00ebt\u00eb plan. \u00c7do informacion i dh\u00ebn\u00eb do t\u00eb marr\u00eb parasysh rrethanat specifike t\u00eb nj\u00ebsis\u00eb. N\u00eb sh\u00ebnimet shpjeguese dhe n\u00eb raportin jo-financiar, nj\u00eb nj\u00ebsi mund t\u00eb shpjegoj\u00eb p\u00ebrgjegj\u00ebsit\u00eb dhe vendimet e K\u00ebshillit t\u00eb Drejtimit dhe se si shp\u00ebrndarja e burimeve lidhet me objektivat, menaxhimin e rreziqeve dhe rezultatet e synuara. P\u00ebr shembull, nj\u00eb nj\u00ebsi mund t\u00eb shpjegoj\u00eb aspektet p\u00ebrkat\u00ebse t\u00eb qeverisjes, p\u00ebrfshir\u00eb edhe K\u00ebshillin Mbik\u00ebqyr\u00ebs.<\/p>\n<p>Proceset <em>due diligence <\/em>kan\u00eb t\u00eb b\u00ebjn\u00eb me politikat, menaxhimin e rrezikut dhe rezultatet. Proceset <em>due diligence <\/em>nd\u00ebrmerren nga nj\u00eb nj\u00ebsi p\u00ebr t\u00eb siguruar q\u00eb ajo po punon p\u00ebr nj\u00eb objektiv konkret (p.sh. p\u00ebr t\u00eb siguruar q\u00eb emetimet e karbonit t\u00eb jen\u00eb n\u00ebn nj\u00eb nivel t\u00eb caktuar ose q\u00eb zinxhir\u00ebt e furnizimit t\u00eb jen\u00eb t\u00eb lir\u00eb nga trafikimi i qenieve njer\u00ebzore). Proceset <em>due diligence <\/em>ndihmojn\u00eb n\u00eb identifikimin, parandalimin dhe zbutjen e ndikimeve an\u00ebsore negative, ekzistuese dhe t\u00eb mundshme.<\/p>\n<p>Nj\u00ebsit\u00eb duhet t\u00eb japin informacione shpjeguese mbi proceset e <em>due diligence <\/em>t\u00eb zbatuar, p\u00ebrfshir\u00eb, aty ku \u00ebsht\u00eb e nevojshme dhe proporcionale, informacion mbi furnitor\u00ebt e saj dhe zinxhir\u00ebt n\u00ebnkontraktues. Nj\u00ebsit\u00eb gjithashtu mund t\u00eb konsiderojn\u00eb dh\u00ebnien e informacionit p\u00ebr vendimet e marra p\u00ebr krjimin e tyre dhe se si proceset synojn\u00eb t\u00eb funksionojn\u00eb, ve\u00e7an\u00ebrisht n\u00eb lidhje me parandalimin dhe zbutjen e ndikimeve an\u00ebsore negative. Nj\u00ebsit\u00eb gjithashtu mund t\u00eb konsiderojn\u00eb ofrimin e informacionit p\u00ebrkat\u00ebs p\u00ebr p\u00ebrcaktimin e synimeve dhe matjen e progresit.<\/p>\n<p>Nj\u00ebsit\u00eb pritet t\u00eb nxjerrin n\u00eb pah dhe t\u00eb shpjegojn\u00eb \u00e7do ndryshim material n\u00eb politikat e tyre kryesore dhe proceset <em>due diligence <\/em>gjat\u00eb vitit raportues.<\/p>\n<p>Mund t\u00eb ndodh\u00eb q\u00eb nj\u00eb nj\u00ebsi t\u00eb mos ket\u00eb hartuar politika p\u00ebr \u00e7\u00ebshtje t\u00eb caktuara, t\u00eb cilat vazhdon t\u201fi konsideroj\u00eb materiale. Kjo nj\u00ebsi duhet t\u00eb jap\u00eb nj\u00eb shpjegim t\u00eb qart\u00eb dhe t\u00eb arsyesh\u00ebm p\u00ebr mos hartimin e k\u00ebtyre politikave. K\u00ebrkesat e tjera p\u00ebr raportimin jo-financiar vijojn\u00eb t\u00eb zbatohen (p\u00ebr shembull, modeli i biznesit, rreziqet kryesore &#8230;).<\/p>\n<p>Neni 18 (2) i Ligjit t\u00eb kontabilitetit thot\u00eb se &#8220;kur nj\u00ebsia nuk ndjek politika n\u00eb lidhje me nj\u00eb ose disa nga \u00e7\u00ebshtjet e parashikuara n\u00eb pik\u00ebn 1 t\u00eb po k\u00ebtij neni, raporti jo-financiar duhet t\u00eb jap\u00eb nj\u00eb shpjegim t\u00eb qart\u00eb dhe t\u00eb arsyesh\u00ebm se p\u00ebrse \u00ebsht\u00eb vepruar k\u00ebshtu.&#8221;<\/p>\n<h2>4.3\u00a0 Rezultati<\/h2>\n<p><strong>\u00a0<\/strong>Neni 18 (1) i ligjit t\u00eb kontabilitetit p\u00ebrcakton q\u00eb raporti jo-financiar duhet t\u00eb p\u00ebrmbaj\u00eb informacione, p\u00ebrfshir\u00eb:<\/p>\n<blockquote><p><em>&#8220;p\u00ebrfitimet<\/em><em> e k\u00ebtyre politikave;&#8221;<\/em><\/p><\/blockquote>\n<p><em>\u00a0<\/em>Nj\u00ebsit\u00eb duhet t\u00eb japin nj\u00eb pamje t\u00eb dobishme, t\u00eb drejt\u00eb dhe t\u00eb ekuilibruar t\u00eb p\u00ebrfitimeve t\u00eb politikave t\u00eb tyre.<\/p>\n<p>Informacioni jo-financiar i paraqitur nga nj\u00ebsit\u00eb duhet t\u00eb ndihmoj\u00eb investitor\u00ebt dhe pal\u00ebt e tjera t\u00eb interesuara t\u00eb kuptojn\u00eb dhe monitorojn\u00eb performanc\u00ebn e nj\u00ebsis\u00eb.<\/p>\n<p>Dh\u00ebnia e informacioneve p\u00ebrkat\u00ebse n\u00eb lidhje me p\u00ebrfitimet e politikave mund t\u00eb ofroj\u00eb informacion t\u00eb dobish\u00ebm p\u00ebr pikat e forta dhe t\u00eb dob\u00ebta t\u00eb nj\u00ebsis\u00eb. Raporti jo-financiar duhet t\u00eb pasqyroj\u00eb n\u00eb nj\u00eb m\u00ebnyr\u00eb gjith\u00ebp\u00ebrfshir\u00ebse dhe koncize rezultatet e operacioneve \u00a0dhe veprimtarive t\u00eb nj\u00eb nj\u00ebsie.<\/p>\n<p>Nj\u00ebsit\u00eb mund t\u00eb marrin n\u00eb konsiderat\u00eb shpjegimin e marr\u00ebdh\u00ebnies midis rezultateve financiare dhe jofinanciare dhe se si menaxhohet kjo n\u00eb koh\u00eb.<\/p>\n<p>Analiza e rezultateve duhet t\u00eb p\u00ebrfshij\u00eb treguesit kryesor\u00eb t\u00eb performanc\u00ebs jo-financiare. Nj\u00ebsit\u00eb pritet t\u00eb japin informacion p\u00ebr treguesit kryesor\u00eb t\u00eb performanc\u00ebs q\u00eb ata i konsiderojn\u00eb m\u00eb t\u00eb dobish\u00ebm n\u00eb monitorimin dhe vler\u00ebsimin e progresit dhe mb\u00ebshtetjen e krahasueshm\u00ebris\u00eb midis nj\u00ebsive dhe sektor\u00ebve. Kur \u00ebsht\u00eb e p\u00ebrshtatshme, nj\u00ebsit\u00eb gjithashtu mund t\u00eb marrin n\u00eb konsiderat\u00eb prezantimin dhe shpjegimin e k\u00ebtij informacioni n\u00eb lidhje me synimet dhe standardet m\u00eb t\u00eb mira p\u00ebr t\u201fu ndjekur.<\/p>\n<h2>4.4\u00a0 Rreziqet kryesore dhe menaxhimi i tyre<\/h2>\n<p><strong>\u00a0<\/strong>N\u00eb nenin 18 (1) t\u00eb ligjit t\u00eb kontabilitetit thuhet se raporti jo-financiar duhet t\u00eb p\u00ebrmbaj\u00eb informacione, p\u00ebrfshir\u00eb:<\/p>\n<blockquote><p><em>\u201erisku<\/em><em>n<\/em> <em>kryesor<\/em> <em>lidhur me \u00e7\u00ebshtjet q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me aktivitetin e shfryt\u00ebzimit t\u00eb nj\u00ebsis\u00eb ekonomike, duke p\u00ebrfshir\u00eb, kur \u00ebsht\u00eb e nevojshme, lidhjet e biznesit, produktet ose sh\u00ebrbimet, t\u00eb cilat kan\u00eb t\u00eb ngjar\u00eb t\u00eb shkaktojn\u00eb ndikim t\u00eb nd\u00ebrsjell\u00eb dhe se si nj\u00ebsia ekonomike e menaxhon riskun e tyre;\u201f<\/em><\/p><\/blockquote>\n<p><em>\u00a0<\/em>Nj\u00ebsit\u00eb duhet t\u00eb paraqesin informacione mbi rreziqet kryesore dhe m\u00ebnyr\u00ebn se si ato menaxhohen dhe shmangen. K\u00ebto rreziqe mund t\u00eb lidhen me aktivitetet, produktet ose sh\u00ebrbimet e tyre, zinxhirin e furnizimit dhe marr\u00ebdh\u00ebniet e biznesit, ose me aspekte t\u00eb tjera. Mund t\u00eb p\u00ebrfshihet n\u00eb raport nj\u00eb perspektiv\u00eb p\u00ebr rreziqet kryesore, t\u00eb mesme dhe afatgjata. Nj\u00ebsit\u00eb pritet t\u00eb shpjegojn\u00eb se si rreziqet kryesore mund t\u00eb ndikojn\u00eb n\u00eb modelin e biznesit t\u00eb tyre, operacionet, performanc\u00ebn financiare dhe ndikimin e aktiviteteve t\u00eb tyre.<\/p>\n<p>Nj\u00eb nj\u00ebsi pritet t\u00eb paraqes\u00eb informacione materiale mbi rreziqet kryesore, pavar\u00ebsisht n\u00ebse ato burojn\u00eb nga vendimet ose veprimet e veta, ose nga faktor\u00ebt e jasht\u00ebm. Nj\u00ebsia duhet t\u00eb shpjegoj\u00eb proceset e p\u00ebrdorura p\u00ebr t\u00eb identifikuar dhe vler\u00ebsuar rreziqe t\u00eb tilla.<\/p>\n<p>Dh\u00ebnia e informacioneve shpjeguese, aty ku \u00ebsht\u00eb e r\u00ebnd\u00ebsishme dhe proporcionale, duhet t\u00eb p\u00ebrfshij\u00eb informacion material mbi zinxhir\u00ebt e furnizimit dhe n\u00ebnkontraktimit. Sh\u00ebnimet gjithashtu duhet t\u00eb p\u00ebrfshijn\u00eb informacione materiale se si nj\u00eb nj\u00ebsi administron dhe shmang rreziqet kryesore.<\/p>\n<p>Nj\u00eb nj\u00ebsi pritet t\u00eb nxjerr\u00eb n\u00eb pah dhe t\u00eb shpjegoj\u00eb \u00e7do ndryshim material n\u00eb rreziqet e saj kryesore, ose n\u00eb m\u00ebnyr\u00ebn si i administron ato n\u00eb vitin raportues.<\/p>\n<h2>4.5\u00a0 Treguesit kryesor\u00eb t\u00eb performanc\u00ebs (TKP-t\u00eb)<\/h2>\n<p><strong>\u00a0<\/strong>N\u00eb nenin 18 (1) t\u00eb ligjit t\u00eb kontabilitetit thuhet se raporti jo-financiar duhet t\u00eb p\u00ebrmbaj\u00eb informacione, p\u00ebrfshir\u00eb:<\/p>\n<blockquote><p><em>\u201etre<\/em><em>guesit<\/em> <em>kryesor\u00eb<\/em> <em>t\u00eb performanc\u00ebs jo-financiare n\u00eb lidhje me biznese t\u00eb ve\u00e7anta;\u201f<\/em><\/p><\/blockquote>\n<p><em>\u00a0<\/em>Raporti jo-financiar duhet t\u00eb p\u00ebrfshij\u00eb informacione shpjeguese, p\u00ebrshkruese dhe t\u00eb lidhura me treguesit kryesor\u00eb t\u00eb performanc\u00ebs.<\/p>\n<p>Nj\u00ebsit\u00eb pritet t\u00eb raportojn\u00eb ata tregues t\u00eb performanc\u00ebs jofinanciare q\u00eb jan\u00eb t\u00eb dobish\u00ebm duke marr\u00eb parasysh rrethanat e tyre specifike. TKP-t\u00eb duhet t\u00eb jen\u00eb n\u00eb p\u00ebrputhje me metodat e p\u00ebrdorura nga nj\u00ebsia n\u00eb menaxhimin e brendsh\u00ebm dhe proceset e vler\u00ebsimit t\u00eb rrezikut. Kjo i b\u00ebn informacionet n\u00eb raport m\u00eb t\u00eb r\u00ebnd\u00ebsishme dhe m\u00eb t\u00eb dobishme si dhe p\u00ebrmir\u00ebson transparenc\u00ebn. Shpjegimi i TKP-ve t\u00eb nj\u00eb cil\u00ebsie t\u00eb lart\u00eb, gjer\u00ebsisht t\u00eb njohura (p\u00ebr shembull, metoda t\u00eb p\u00ebrdorura gjer\u00ebsisht n\u00eb nj\u00eb sektor ose p\u00ebr \u00e7\u00ebshtje specifike tematike) gjithashtu mund t\u00eb p\u00ebrmir\u00ebsojn\u00eb krahasueshm\u00ebrin\u00eb, ve\u00e7an\u00ebrisht p\u00ebr nj\u00ebsit\u00eb brenda t\u00eb nj\u00ebjtit sektor ose zinxhir vlere.<\/p>\n<p>Nj\u00eb nj\u00ebsi duhet t\u00eb shpjegoj\u00eb TKP-t\u00eb q\u00eb jan\u00eb t\u00eb nevojshme p\u00ebr t\u00eb kuptuar zhvillimin, performanc\u00ebn, pozicionin dhe ndikimin e veprimtaris\u00eb s\u00eb saj. Disa TKP mund t\u00eb jen\u00eb t\u00eb dobish\u00ebm p\u00ebr nj\u00eb gam\u00eb t\u00eb gjer\u00eb nj\u00ebsish dhe rrethanash biznesi. TKP-t\u00eb e tjera lidhen m\u00eb shum\u00eb me \u00e7\u00ebshtjet dhe rrethanat e nj\u00eb sektori t\u00eb caktuar. Nj\u00ebsit\u00eb inkurajohen t\u00eb shpjegojn\u00eb TKP-t\u00eb materiale, t\u00eb p\u00ebrgjithshme dhe sektoriale. Duke marr\u00eb parasysh rrethanat e tyre specifike dhe nevojat p\u00ebr informacion t\u00eb investitor\u00ebve apo t\u00eb interesuarve t\u00eb tjer\u00eb, nj\u00ebsit\u00eb pritet t\u00eb ofrojn\u00eb nj\u00eb pamje t\u00eb drejt\u00eb dhe t\u00eb ekuilibruar duke p\u00ebrdorur TKP t\u00eb p\u00ebrgjithshme, sektoriale dhe specifike p\u00ebr nj\u00ebsin\u00eb.<\/p>\n<p>P\u00ebrdoruesit e informacionit kan\u00eb tendenc\u00eb ta vler\u00ebsojn\u00eb shum\u00eb informacionin sasior pasi i ndihmon ata t\u00eb matin progresin, t\u00eb kontrollojn\u00eb q\u00ebndrueshm\u00ebrin\u00eb n\u00eb koh\u00eb dhe t\u00eb b\u00ebjn\u00eb krahasime. Shpjegimet e p\u00ebrshtatshme t\u00eb TKP-ve ndihmojn\u00eb q\u00eb raporti jo-financiar t\u00eb b\u00ebhet m\u00eb i kuptuesh\u00ebm.<\/p>\n<p>TKP-t\u00eb konsiderohen gjithashtu mjete efektive p\u00ebr t\u00eb lidhur informacion cil\u00ebsor dhe sasior dhe p\u00ebr t\u00eb krijuar lidhje t\u00eb brendshme t\u00eb raportit. Ato mund\u00ebsojn\u00eb q\u00eb nj\u00ebsit\u00eb t\u00eb ofrojn\u00eb nj\u00eb pamje t\u00eb ekuilibruar dhe gjith\u00ebp\u00ebrfshir\u00ebse n\u00eb m\u00ebnyr\u00eb koncize dhe efektive.<\/p>\n<p>TKP-t\u00eb duhet t\u00eb p\u00ebrdoren n\u00eb m\u00ebnyr\u00eb t\u00eb q\u00ebndrueshme, nga nj\u00eb periudh\u00eb raportimi n\u00eb tjetr\u00ebn, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb sigurojn\u00eb informacion t\u00eb besuesh\u00ebm mbi progresin dhe tendencat. TKP-t\u00eb e raportuara, natyrisht, mund t\u00eb evoluojn\u00eb me kalimin e koh\u00ebs p\u00ebr arsye biznesi ose teknike. N\u00eb k\u00ebto raste, nj\u00ebsit\u00eb duhet t\u00eb shpjegojn\u00eb arsyet pse TKP-t\u00eb ndryshuan. Nj\u00ebsit\u00eb mund t\u00eb konsiderojn\u00eb rikthimin e informacioneve t\u00eb s\u00eb kaluar\u00ebs, kur \u00ebsht\u00eb e p\u00ebrshtatshme dhe t\u00eb shpjegojn\u00eb qart\u00eb dhe n\u00eb m\u00ebnyr\u00eb efektive, efektin e k\u00ebtyre ndryshimeve.<\/p>\n<p>Nj\u00ebsit\u00eb mund t\u00eb shpjegojn\u00eb mbledhjen e t\u00eb dh\u00ebnave, metodologjin\u00eb dhe kuadrin ku jan\u00eb mb\u00ebshtetur. Ato gjithashtu mund t\u00eb ofrojn\u00eb nj\u00eb analiz\u00eb t\u00eb TKP-ve t\u00eb paraqitura, duke shpjeguar p\u00ebr shembull pse TKP-t\u00eb u shtuan apo pak\u00ebsuan n\u00eb vitin raportues dhe se si TKP-t\u00eb mund t\u00eb evoluojn\u00eb n\u00eb t\u00eb ardhmen.<\/p>\n<p>Nj\u00ebsit\u00eb mund t\u00eb paraqesin TKP-t\u00eb n\u00eb kontekstin e objektivave, performanc\u00ebs s\u00eb kaluar dhe krahasimit me nj\u00ebsi t\u00eb tjera, sipas rastit.<\/p>\n<h2>4.6\u00a0 Aspektet tematike<\/h2>\n<p><strong>\u00a0<\/strong>Neni 18 (1) i Ligjit t\u00eb kontabilitetit thot\u00eb se nj\u00ebsit\u00eb n\u00eb fjal\u00eb \u201ep\u00ebrfshijn\u00eb n\u00eb raportin e ecuris\u00eb s\u00eb veprimtaris\u00eb nj\u00eb raport jofinanciar, i cili p\u00ebrmban informacionin e nevojsh\u00ebm p\u00ebr nj\u00eb kuptim m\u00eb t\u00eb mir\u00eb t\u00eb zhvillimit t\u00eb vet\u00eb nj\u00ebsis\u00eb ekonomike, performanc\u00ebs, pozicionit dhe ndikimin e aktivitetit t\u00eb saj lidhur me mjedisin, \u00e7\u00ebshtjet sociale dhe ato t\u00eb pun\u00ebsimit, respektimin e t\u00eb drejtave t\u00eb njeriut, antikorrupsionin dhe \u00e7\u00ebshtje t\u00eb ryshfetit [\u2026]&#8217;.<\/p>\n<p>Dh\u00ebnia e informacioneve shpjeguese materiale duhet t\u00eb siguroj\u00eb nj\u00eb pamje t\u00eb ekuilibruar dhe gjith\u00ebp\u00ebrfshir\u00ebse t\u00eb zhvillimit, performanc\u00ebs, pozicionit dhe ndikimit t\u00eb veprimtaris\u00eb s\u00eb \u00a0nj\u00eb nj\u00ebsie.<\/p>\n<p>N\u00eb rrethana t\u00eb caktuara, nj\u00ebsit\u00eb mund t\u00eb konsiderojn\u00eb se dh\u00ebnia e informacioneve t\u00eb holl\u00ebsishme, n\u00eb lidhje me zhvillimet (\u00e7\u00ebshtjet) n\u00eb pritje apo n\u00eb faz\u00eb negociatash, do t\u00eb ishte me paragjykime serioze. Sidoqoft\u00eb, dh\u00ebnia e nj\u00eb informacioni t\u00eb p\u00ebrmbledhur pa paragjykime serioze mund t\u00eb \u00e7oj\u00eb gjith\u00ebsesi drejt p\u00ebrmbushjes s\u00eb objektivit t\u00eb p\u00ebrgjithsh\u00ebm t\u00eb transparenc\u00ebs.<\/p>\n<p>Aspektet tematike shpesh jan\u00eb t\u00eb nd\u00ebrlidhura. P\u00ebr shembull, nj\u00eb \u00e7\u00ebshtje mjedisore q\u00eb lidhet me aktivitetet, prodhimet ose zinxhirin e furnizimit t\u00eb nj\u00eb nj\u00ebsie gjithashtu mund t\u00eb ket\u00eb nj\u00eb ndikim n\u00eb sigurin\u00eb dhe \/ ose sh\u00ebndetin e konsumator\u00ebve, punonj\u00ebsve, furnitor\u00ebve ose n\u00eb reputacionin e mark\u00ebs. Nj\u00ebsit\u00eb pritet t\u00eb japin nj\u00eb pamje t\u00eb qart\u00eb, t\u00eb drejt\u00eb dhe gjith\u00ebp\u00ebrfshir\u00ebse q\u00eb p\u00ebrfshin t\u00eb gjitha aspektet e r\u00ebnd\u00ebsishme t\u00eb nj\u00eb \u00e7\u00ebshtjeje.<\/p>\n<p>\u00c7\u00ebshtjet e m\u00ebposhtme p\u00ebrb\u00ebjn\u00eb nj\u00eb list\u00eb jo-shteruese t\u00eb aspekteve tematike q\u00eb nj\u00ebsit\u00eb pritet t\u00eb marrin parasysh kur japin informacione jo-financiare:<\/p>\n<h3><em>\u00c7\u00ebshtjet<\/em><em> mjedisore<\/em><\/h3>\n<p><em>\u00a0<\/em>Nj\u00eb nj\u00ebsi pritet t\u00eb jap\u00eb informacion t\u00eb r\u00ebnd\u00ebsish\u00ebm mbi ndikimet aktuale dhe t\u00eb mundshme t\u00eb aktiviteteve t\u00eb saj n\u00eb mjedis, dhe se si \u00e7\u00ebshtjet aktuale dhe t\u00eb parashikueshme mjedisore mund t\u00eb ndikojn\u00eb n\u00eb zhvillimin e nj\u00ebsis\u00eb, performanc\u00ebn ose pozicionin.<\/p>\n<p>Kjo mund t\u00eb p\u00ebrfshij\u00eb:<\/p>\n<ul>\n<li>sh\u00ebnime shpjeguese materiale p\u00ebr parandalimin dhe kontrollin e ndotjes;<\/li>\n<li>ndikimin mjedisor nga p\u00ebrdorimi i energjis\u00eb;<\/li>\n<li>emetimet direkte dhe indirekte atmosferike;<\/li>\n<li>p\u00ebrdorimin dhe mbrojtjen e burimeve natyrore (p.sh. uji, toka) dhe mbrojtjen e biodiversitetit;<\/li>\n<li>menaxhimin e mbeturinave;<\/li>\n<li>ndikimet mjedisore \u00a0nga \u00a0transporti \u00a0ose \u00a0nga \u00a0p\u00ebrdorimi \u00a0dhe \u00a0asgj\u00ebsimi \u00a0i \u00a0produkteve \u00a0dhe sh\u00ebrbimeve; dhe<\/li>\n<li>zhvillimin e produkteve dhe sh\u00ebrbimeve t\u00eb<\/li>\n<\/ul>\n<p>Nj\u00ebsit mund t&#8217;i referohen, kur \u00ebsht\u00eb e p\u00ebrshtatshme, informacionit material t\u00eb dh\u00ebn\u00eb n\u00eb kontekstin e k\u00ebrkesave specifike t\u00eb raportimit mjedisor.<\/p>\n<h3><em>\u00c7\u00ebshtjet<\/em><em> sociale dhe t\u00eb punonj\u00ebsve<\/em><\/h3>\n<p><em>\u00a0<\/em>Nj\u00ebsit\u00eb pritet t\u00eb japin informacione materiale mbi \u00e7\u00ebshtjet sociale dhe ato t\u00eb punonj\u00ebsve. K\u00ebtu p\u00ebrfshihet:<\/p>\n<ul>\n<li>zbatimi i legjislacionit n\u00eb fuqi q\u00eb rregullon marr\u00ebdh\u00ebniet e pun\u00ebs;<\/li>\n<li>\u00e7\u00ebshtjet e diversitetit, si\u00e7 jan\u00eb diversiteti gjinor dhe trajtimi i barabart\u00eb n\u00eb pun\u00ebsim dhe profesion (p\u00ebrfshir\u00eb mosh\u00ebn, gjinin\u00eb, orientimin seksual, fen\u00eb, aft\u00ebsin\u00eb e kufizuar, origjin\u00ebn etnike dhe aspektet e tjera t\u00eb r\u00ebnd\u00ebsishme);<\/li>\n<li>\u00e7\u00ebshtjet e pun\u00ebsimit, p\u00ebrfshir\u00eb konsultimin e punonj\u00ebsve dhe \/ ose pjes\u00ebmarrjen, pun\u00ebsimin dhe kushtet e pun\u00ebs;<\/li>\n<li>marr\u00ebdh\u00ebniet sindikale, p\u00ebrfshir\u00eb respektimin e t\u00eb drejtave t\u00eb sindikatave;<\/li>\n<li>menaxhimi i kapitalit njer\u00ebzor p\u00ebrfshir\u00eb menaxhimin e ristrukturimit, menaxhimin e karrier\u00ebs dhe pun\u00ebsimin, sistemin e shp\u00ebrblimit, trajnimet;<\/li>\n<li>sh\u00ebndeti dhe siguria n\u00eb pun\u00eb;<\/li>\n<li>marr\u00ebdh\u00ebniet me \u00a0konsumatorin, \u00a0p\u00ebrfshir\u00eb \u00a0k\u00ebnaq\u00ebsin\u00eb \u00a0e \u00a0konsumatorit, \u00a0aksesueshm\u00ebrin\u00eb, produktet me efekte t\u00eb mundshme n\u00eb sh\u00ebndetin dhe sigurin\u00eb e tyre;<\/li>\n<li>ndikimet tek konsumator\u00ebt vunerab\u00ebl;<\/li>\n<li>marketingu dhe hulumtimi i p\u00ebrgjegjsh\u00ebm; dhe<\/li>\n<li>marr\u00ebdh\u00ebniet brenda komunitetit, p\u00ebrfshir\u00eb zhvillimin social dhe ekonomik t\u00eb komuniteteve<\/li>\n<\/ul>\n<p>Nj\u00ebsit\u00eb mund ta shohin t\u00eb dobishme t\u00eb mb\u00ebshteten n\u00eb kuadro gjer\u00ebsisht t\u00eb njohura dhe me cil\u00ebsi t\u00eb lart\u00eb, p\u00ebr shembull Udh\u00ebzimet e OECD p\u00ebr nj\u00ebsit\u00eb shum\u00ebkomb\u00ebshe, Deklarata Trepal\u00ebshe e Parimeve t\u00eb Organizat\u00ebs Nd\u00ebrkomb\u00ebtare t\u00eb Pun\u00ebs n\u00eb lidhje me nj\u00ebsit\u00eb shum\u00ebkomb\u00ebshe dhe politik\u00ebn sociale, ose ISO 26000.<\/p>\n<h3><em>Respektimi<\/em><em> i t\u00eb drejtave t\u00eb njeriut<\/em><\/h3>\n<p><em>\u00a0<\/em>Nj\u00ebsit\u00eb pritet t\u00eb japin informacione materiale mbi ndikimet e mundshme dhe aktuale t\u00eb operacioneve t\u00eb tyre tek mbajt\u00ebsit e t\u00eb drejtave.<\/p>\n<p>Konsiderohet si \u201epraktika m\u00eb e mir\u00eb\u201f q\u00eb nj\u00eb nj\u00ebsi t\u00eb shpreh\u00eb p\u00ebrkushtimin e saj p\u00ebr respektimin e t\u00eb drejtave t\u00eb njeriut. Ky angazhim mund t\u00eb p\u00ebrcaktoj\u00eb at\u00eb q\u00eb nj\u00ebsia pret nga menaxhimi, punonj\u00ebsit dhe partner\u00ebt e saj t\u00eb biznesit n\u00eb lidhje me t\u00eb drejtat e njeriut, p\u00ebrfshir\u00eb standardet themelore t\u00eb pun\u00ebs. Informacioni mund t\u00eb shpjegoj\u00eb t\u00eb drejtat e kujt angazhimi adreson, p\u00ebr shembull t\u00eb drejtat e f\u00ebmij\u00ebve, grave, pakicave komb\u00ebtare, personave me aft\u00ebsi t\u00eb kufizuara, komunitetet lokale, fermer\u00ebt e vegj\u00ebl, viktimat e trafikimit t\u00eb qenieve njer\u00ebzore dhe t\u00eb drejtat e pun\u00ebtor\u00ebve, p\u00ebrfshir\u00eb ata q\u00eb punojn\u00eb me kontrata t\u00eb p\u00ebrkohshme, pun\u00ebtor\u00ebt n\u00eb zinxhir\u00ebt e furnizimit ose n\u00ebnkontraktor\u00ebt, pun\u00ebtor\u00ebt migrant\u00eb dhe familjet e tyre.<\/p>\n<p>Nj\u00ebsit\u00eb duhet t\u00eb marrin n\u00eb konsiderat\u00eb dh\u00ebnien e informacioneve shpjeguese materiale mbi procesin <em>due diligence <\/em>p\u00ebr t\u00eb drejtat e njeriut dhe proceset apo marr\u00ebveshjet e zbatuara p\u00ebr t\u00eb\u00a0parandaluar abuzimet e t\u00eb drejtave t\u00eb njeriut. Kjo mund t\u00eb p\u00ebrfshij\u00eb, p\u00ebr shembull, se si kontratat e nj\u00eb nj\u00ebsie me bizneset n\u00eb zinxhirin e saj t\u00eb furnizimit trajtojn\u00eb \u00e7\u00ebshtjet e t\u00eb drejtave t\u00eb njeriut dhe se si nj\u00eb nj\u00ebsi eleminon ndikimet e mundshme negative n\u00eb t\u00eb drejtat e njeriut dhe siguron ndreqjen e p\u00ebrshtatshme n\u00ebse n\u00eb ndonj\u00eb rast t\u00eb drejtat e njeriut jan\u00eb shkelur.<\/p>\n<h3><em>\u00c7\u00ebshtjet<\/em><em> e anti-korrupsionit dhe ryshfetit<\/em><\/h3>\n<p><em>\u00a0<\/em>Nj\u00ebsit\u00eb pritet t\u00eb japin informacione materiale se si ata menaxhojn\u00eb \u00e7\u00ebshtjet dhe dukurit\u00eb e korrupsionit dhe ryshfetit.<\/p>\n<p>Nj\u00ebsit\u00eb mund t\u00eb marrin n\u00eb konsiderat\u00eb dh\u00ebnien e informacioneve shpjeguese p\u00ebr m\u00ebnyr\u00ebn e organizimit, vendimmarrjes dhe menaxhimit si dhe burimet e alokuara p\u00ebr t\u00eb luftuar korrupsionin dhe ryshfetin.<\/p>\n<p>Nj\u00ebsit\u00eb gjithashtu mund t\u00eb konsiderojn\u00eb shpjegimin se si ata vler\u00ebsojn\u00eb luftimin e korrupsionit dhe ryshfetit, si nd\u00ebrmarrin veprime p\u00ebr t\u00eb parandaluar ose zbutur ndikimet e pafavorshme, si monitorojn\u00eb efektivitetin dhe si komunikojn\u00eb mbi k\u00ebt\u00eb \u00e7\u00ebshtje brenda dhe jasht\u00eb nj\u00ebsis\u00eb.<\/p>\n<h3><em>T\u00eb tjera<\/em><\/h3>\n<p><span style=\"text-decoration: underline;\"><em>\u00a0<\/em>Zinxhir\u00ebt e furnizimit<\/span><\/p>\n<p>Nj\u00ebsit\u00eb, aty ku \u00ebsht\u00eb e r\u00ebnd\u00ebsishme dhe proporcionale, pritet t\u00eb japin informacione materiale mbi \u00e7\u00ebshtjet e zinxhirit t\u00eb furnizimit q\u00eb kan\u00eb implikime t\u00eb r\u00ebnd\u00ebsishme p\u00ebr zhvillimin, performanc\u00ebn, pozicionin ose ndikimin e tyre. Kjo do t\u00eb p\u00ebrfshinte informacionin e nevojsh\u00ebm p\u00ebr nj\u00eb kuptim t\u00eb p\u00ebrgjithsh\u00ebm t\u00eb zinxhirit t\u00eb furnizimit t\u00eb nj\u00eb nj\u00ebsie dhe m\u00ebnyr\u00ebn se si \u00e7\u00ebshtjet relevante jo-financiare merren n\u00eb konsiderat\u00eb n\u00eb menaxhimin e zinxhirit t\u00eb furnizimit.<\/p>\n<p>N\u00ebse nj\u00eb nj\u00ebsi konsideron se dh\u00ebnia e informacioneve t\u00eb holl\u00ebsishme n\u00eb lidhje me zhvillimet (\u00e7\u00ebshtjet) n\u00eb pritje apo n\u00eb faz\u00eb negociatash, do t\u00eb ishte seriozisht paragjykuese, ajo mund t\u00eb p\u00ebrmbush\u00eb objektivin e p\u00ebrgjithsh\u00ebm t\u00eb transparenc\u00ebs duke dh\u00ebn\u00eb informacione t\u00eb p\u00ebrmbledhura q\u00eb nuk jan\u00eb me paragjykime serioze.<\/p>\n<p><span style=\"text-decoration: underline;\">Mineralet n\u00eb zonat e konfliktit<\/span><\/p>\n<p>Nj\u00ebsit\u00eb, kur \u00ebsht\u00eb e r\u00ebnd\u00ebsishme dhe proporcionale, pritet t\u00eb japin informacione t\u00eb r\u00ebnd\u00ebsishme n\u00eb lidhje me procesin <em>due diligence <\/em>p\u00ebr t\u00eb siguruar zinxhir\u00eb t\u00eb p\u00ebrgjegjsh\u00ebm furnizimi p\u00ebr kallajin, tantalin, tungstenin dhe arin nga zonat e prekura nga konflikti dhe me rrezik t\u00eb lart\u00eb.<\/p>\n<p>Nj\u00ebsit\u00eb pritet t\u00eb japin informacione t\u00eb r\u00ebnd\u00ebsishme n\u00eb lidhje me performanc\u00ebn e politikave dhe praktikave <em>due diligence<\/em>, si dhe rezultatet e tyre, n\u00eb lidhje me furnizimin me minerale nga zonat e konfliktit. Ata gjithashtu duhet t\u00eb tregojn\u00eb hapat e nd\u00ebrmarr\u00eb p\u00ebr t\u00eb zbatuar \u201ekuadrin pes\u00eb- hap\u00ebsh\u201f3\u00a0n\u00eb qasjen <em>due diligence <\/em>t\u00eb bazuar n\u00eb rrezik, n\u00eb zinxhirin e furnizimit me minerale si\u00e7 p\u00ebrcaktohet n\u00eb Udh\u00ebzimin Due Diligence t\u00eb OECD, duke marr\u00eb parasysh pozicionin e tyre n\u00eb zinxhirin e furnizimit.<\/p>\n<p>Nj\u00ebsit\u00eb pritet t\u00eb paraqesin TKP-t\u00eb n\u00eb lidhje me natyr\u00ebn dhe numrin e rreziqeve t\u00eb identifikuara, masat e marra p\u00ebr t\u00eb parandaluar dhe zbutur k\u00ebto rreziqe; dhe m\u00ebnyr\u00ebn se si nj\u00ebsia ka forcuar p\u00ebrpjekjet e saj n\u00eb procesin <em>due diligence <\/em>me kalimin e koh\u00ebs.<\/p>\n<p>Treguesit specifik t\u00eb performanc\u00ebs K\u00ebta p\u00ebrfshijn\u00eb:<\/p>\n<ul>\n<li>proporcionin e furnizuesve t\u00eb drejtp\u00ebrdrejt\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm q\u00eb kan\u00eb miratuar dhe zbatuar nj\u00eb politik\u00eb t\u00eb <em>due diligence <\/em>p\u00ebr furnizimin me minerale nga zonat n\u00eb konflikt, n\u00eb p\u00ebrputhje me Udh\u00ebzimin p\u00ebr Due Diligence t\u00eb OECD-s\u00eb;<\/li>\n<li>shfryt\u00ebzimin e p\u00ebrgjegjsh\u00ebm proporcional t\u00eb kallajit, tantalit, tungstenit ose arit me origjin\u00eb nga zonat e prekura nga konflikti dhe me rrezik t\u00eb lart\u00eb; dhe<\/li>\n<li>p\u00ebrqindjen e klient\u00ebve t\u00eb r\u00ebnd\u00ebsish\u00ebm q\u00eb kontraktualisht k\u00ebrkojn\u00eb informacion p\u00ebr procesin <em>due diligence <\/em>p\u00ebr mineralet nga zonat e konfliktit, sipas udh\u00ebzimit p\u00ebr <em>due diligence <\/em>t\u00eb OECD.<\/li>\n<\/ul>\n<h1>5. INFORMACIONE P\u00cbR DIVERSITETIN E K\u00cbSHILLIT T\u00cb DREJTIMIT<\/h1>\n<p><strong>\u00a0<\/strong>Ky seksion ofron udh\u00ebzime specifike q\u00eb synojn\u00eb t\u00eb ndihmojn\u00eb nj\u00ebsit\u00eb e m\u00ebdha t\u00eb listuara t\u00eb p\u00ebrgatisin p\u00ebrshkrimin e politik\u00ebs s\u00eb diversitetit t\u00eb K\u00ebshillit t\u00eb tyre t\u00eb Drejtimit, i cili do t\u00eb p\u00ebrfshihet n\u00eb raportin e drejtimit t\u00eb brendsh\u00ebm4. P\u00ebrshkrimi i politik\u00ebs s\u00eb diversitetit t\u00eb K\u00ebshillit t\u00eb Drejtimit nuk b\u00ebn pjes\u00eb n\u00eb raportin jo-financiar. Prandaj, kjo pjes\u00eb e udh\u00ebzimeve nuk parashikon nevoj\u00ebn p\u00ebr t\u00eb dh\u00ebn\u00eb informacione materiale mbi diversitetin si pjes\u00eb e raportit jo- financiar.<\/p>\n<p>Neni 19 i Ligjit t\u00eb kontabilitetit k\u00ebrkon q\u00eb nj\u00ebsit\u00eb e m\u00ebdha me interes publik t\u00eb paraqesin n\u00eb raportin e drejtimit t\u00eb brendsh\u00ebm:<\/p>\n<blockquote><p><em>\u201enj\u00eb p\u00ebrshkrim t\u00eb politikave t\u00eb ndryshme t\u00eb zbatuara lidhur me organet ekzekutive drejtuese dhe mbik\u00ebqyr\u00ebse t\u00eb nj\u00ebsis\u00eb ekonomike p\u00ebr aspekte t\u00eb tilla, si: mosha, gjinia apo prejardhja arsimore dhe profesionale, objektivat e k\u00ebtyre politikave t\u00eb ndryshme, si jan\u00eb zbatuar dhe rezultatet p\u00ebr periudh\u00ebn raportuese\u201f<\/em><\/p>\n<p><em>\u201ek<\/em><em>ur<\/em> <em>nj\u00ebsia ekonomike nuk vepron sipas rregullave\/kodit t\u00eb drejtimit t\u00eb brendsh\u00ebm t\u00eb shoq\u00ebris\u00eb, ajo duhet t\u00eb jap\u00eb nj\u00eb shpjegim se cilat jan\u00eb pjes\u00ebt e kodit t\u00eb drejtimit t\u00eb brendsh\u00ebm, t\u00eb cilat nuk i zbaton dhe arsyet p\u00ebr k\u00ebto shmangie;<\/em><\/p>\n<p><em>\u201ek<\/em><em>ur<\/em> <em>nj\u00ebsia ekonomike ka vendosur t\u00eb mos b\u00ebj\u00eb lidhjen me dispozitat e nj\u00eb kodi t\u00eb caktuar t\u00eb drejtimit t\u00eb brendsh\u00ebm, ajo shpjegon arsyet p\u00ebr k\u00ebt\u00eb\u201f.<\/em><\/p><\/blockquote>\n<p><span style=\"text-decoration: underline;\"><em>\u00a0<\/em>Aspektet e diversitetit<\/span><\/p>\n<p>P\u00ebrshkrimi i politik\u00ebs s\u00eb diversitetit duhet t\u00eb specifikoj\u00eb cilat kritere t\u00eb diversitetit jan\u00eb aplikuar dhe t\u00eb shpjegoj\u00eb arsyet e zgjedhjes s\u00eb tyre. Gjat\u00eb zgjedhjes s\u00eb k\u00ebtyre kritereve, t\u00eb gjitha aspektet p\u00ebrkat\u00ebse t\u00eb diversitetit duhet t\u00eb merren parasysh p\u00ebr t\u00eb siguruar q\u00eb K\u00ebshilli i Drejtimit ka nj\u00eb diversitet t\u00eb mjaftuesh\u00ebm t\u00eb pik\u00ebpamjeve dhe ekspertiz\u00ebn e nevojshme p\u00ebr nj\u00eb kuptim t\u00eb mir\u00eb t\u00eb \u00e7\u00ebshtjeve aktuale dhe rreziqeve si dhe mund\u00ebsive afatgjata q\u00eb lidhen me biznesin e nj\u00ebsis\u00eb. Kur vler\u00ebsohen profilet e nevojshme p\u00ebr diversitetin optimal t\u00eb K\u00ebshillit t\u00eb Drejtimit, duhet t\u00eb merren parasysh natyra dhe kompleksiteti i biznesit t\u00eb nj\u00ebsis\u00eb sikurse edhe konteksti shoq\u00ebror dhe mjedisor n\u00eb t\u00eb cilin operon nj\u00ebsia.<\/p>\n<p>Aspektet e diversitetit duhet n\u00eb p\u00ebrgjith\u00ebsi t\u00eb mbulojn\u00eb mosh\u00ebn, gjinin\u00eb, ose prejardhjen arsimore dhe profesionale. Kur \u00ebsht\u00eb e r\u00ebnd\u00ebsishme, p\u00ebr shkak t\u00eb vendndodhjes gjeografike t\u00eb nj\u00ebsis\u00eb dhe sektorit t\u00eb biznesit n\u00eb t\u00eb cilin operon, \u00ebsht\u00eb gjithashtu e p\u00ebrshtatshme q\u00eb t\u00eb p\u00ebrfshihet edhe p\u00ebrpar\u00ebsia gjeografike, p\u00ebrvoja nd\u00ebrkomb\u00ebtare, ekspertiza n\u00eb \u00e7\u00ebshtjet p\u00ebrkat\u00ebse t\u00eb q\u00ebndrueshm\u00ebris\u00eb, p\u00ebrfaq\u00ebsimi i punonj\u00ebsve dhe aspekte t\u00eb tjera, p\u00ebr shembull sfondi socio- ekonomik.<\/p>\n<p>N\u00eb zgjedhjen e nj\u00eb kandidati p\u00ebr an\u00ebtar n\u00eb Bord n\u00eb baz\u00eb t\u00eb kritereve t\u00eb p\u00ebrcaktuara t\u00eb diversitetit, duhet t\u00eb merren parasysh rregullat dhe parimet p\u00ebrgjith\u00ebsisht t\u00eb pranuara t\u00eb mosdiskriminimit.<\/p>\n<p><span style=\"text-decoration: underline;\"><em>Objektivat<\/em><\/span><\/p>\n<p><em>\u00a0<\/em>Nj\u00ebsit\u00eb duhet t\u00eb p\u00ebrshkruajn\u00eb objektiva specifik\u00eb dhe t\u00eb matsh\u00ebm p\u00ebr aspektet p\u00ebrkat\u00ebse t\u00eb diversitetit. \u00cbsht\u00eb sidomos e dobishme t\u00eb vendosen objektiva sasior\u00eb dhe afate kohore, ve\u00e7an\u00ebrisht n\u00eb lidhje me balanc\u00ebn gjinore.<\/p>\n<p><span style=\"text-decoration: underline;\"><em>Zbatimi dhe rezultatet<\/em><\/span><\/p>\n<p><em>\u00a0<\/em>Nj\u00ebsit\u00eb duhet t\u00eb tregojn\u00eb se si objektivat e politik\u00ebs s\u00eb tyre t\u00eb diversitetit merren parasysh n\u00eb planifikimin, zgjedhjen, em\u00ebrimin dhe vler\u00ebsimin e radh\u00ebs. Nj\u00ebsit\u00eb gjithashtu duhet t\u00eb tregojn\u00eb rolin e komiteteve kompetente t\u00eb K\u00ebshillit Drejtues n\u00eb k\u00ebto procese. Nj\u00ebsit\u00eb gjithashtu duhet t\u00eb tregojn\u00eb n\u00ebse informacioni rreth kritereve dhe objektivave t\u00eb diversitetit i\u201fu \u00ebsht\u00eb v\u00ebn\u00eb n\u00eb dispozicion aksionar\u00ebve kur ata zgjedhin ose rinovojn\u00eb an\u00ebtar\u00ebt e K\u00ebshillit Drejtues, kur kjo \u00ebsht\u00eb e nevojshme.<\/p>\n<p>Nj\u00ebsit\u00eb duhet t\u00eb tregojn\u00eb statusin e zbatimit t\u00eb politik\u00ebs s\u00eb tyre t\u00eb diversitetit dhe rezultatet e zbatimit t\u00eb saj, t\u00eb pakt\u00ebn q\u00eb nga raportimi i fundit, p\u00ebr t\u00eb gjitha aspektet e politik\u00ebs s\u00eb diversitetit. N\u00ebse nuk p\u00ebrmbushen objektivat e diversitetit, nj\u00ebsia duhet t\u00eb tregoj\u00eb se si synon t\u201fi p\u00ebrmbush\u00eb ato, p\u00ebrfshir\u00eb afatin kohor t\u00eb pritsh\u00ebm, brenda t\u00eb cilit duhet t\u00eb p\u00ebrmbushen k\u00ebto objektiva.<\/p>\n<p>Burimi (Autori):<a href=\"http:\/\/kkk.gov.al\/artikull.php?id=309\"> K\u00ebshilli Komb\u00ebtar i Kontabilitetit.<\/a><\/p>\n<p>Sharko <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/07\/Udhezuesi-i-raportimit-jofinanciar_publikuar.pdf\">Udhezuesi i raportimit jofinanciar_publikuar<\/a> t\u00eb plot\u00eb.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>UDH\u00cbZUES P\u00cbR P\u00cbRGATITJEN E RAPORTIT JOFINANCIAR (metodologjia p\u00ebr raportimin e informacionit jofinanciar) (N\u00eb zbatim t\u00eb nenit 18 t\u00eb Ligjit 25, dat\u00eb 10.05.2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d) dokument transpozon Komunikat\u00ebn1 e Komisionit Europian \u201cUdh\u00ebzues p\u00ebr raportimin jo-financiar\u201d &nbsp; 1. HYRJE \u00a0Ligji 25, dat\u00eb 10.05.2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d, hyri n\u00eb fuqi n\u00eb 1 janar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12777,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[188,139,96,105,98,109],"class_list":["post-12775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","tag-informacion-jofinanciar","tag-keshilli-kombetar-i-kontabilitetit-kkk","tag-pasqyra-financiare","tag-sherbime-kontabel","tag-udhezim","tag-zyre-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Udh\u00ebzuesi p\u00ebr hartimin e Raportit Jofinanciar nga KKK - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/12775-2\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Udh\u00ebzuesi p\u00ebr hartimin e Raportit Jofinanciar nga KKK - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"UDH\u00cbZUES P\u00cbR P\u00cbRGATITJEN E RAPORTIT JOFINANCIAR (metodologjia p\u00ebr raportimin e informacionit jofinanciar) (N\u00eb zbatim t\u00eb nenit 18 t\u00eb Ligjit 25, dat\u00eb 10.05.2018 \u201cP\u00ebr kontabilitetin dhe pasqyrat financiare\u201d) dokument transpozon Komunikat\u00ebn1 e Komisionit Europian \u201cUdh\u00ebzues p\u00ebr raportimin jo-financiar\u201d &nbsp; 1. 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