The Slovenian National Assembly adopted an amendment to the Companies Act, ZGD-1O, introducing several important changes for Slovenian businesses.
One of the key changes concerns sustainability reporting. The amendment raises the thresholds determining which companies are subject to mandatory sustainability reporting, meaning that fewer companies will fall within the scope of these requirements.
The changes also aim to simplify certain reporting obligations and protect small and medium-sized companies in the supply chains of larger businesses from disproportionate requests for sustainability information.
Another notable development is the possibility of issuing shares with multiple voting rights.
This can be particularly relevant for family-owned, start-up and fast-growing companies seeking additional equity capital while allowing founders or existing shareholders to retain greater influence over the management of the company.
Businesses should review whether the amended rules affect their current or future reporting obligations.
👉 K2A Accounting monitors regulatory developments and helps businesses understand how new reporting requirements may affect their operations.