Slovenia amends its Companies Act for sustainability reporting, public country-by-country reports and board gender balan
Slovenia's amendment to the Companies Act (ZGD-1M), published in Official Gazette no. 102/2024, took effect on 18 December 2024. It transposes the EU directives on sustainability reporting (CSRD), public country-by-country tax reporting, gender balance on listed company boards and adjusted size criteria. Country-by-country reports are filed electronically, usually through AJPES, and are free to view.
ZGD-1M transposes four EU directives into the Companies Act (Zakon o gospodarskih družbah).
What changed
- Sustainability reporting: the CSRD's reporting duties for large and listed companies, phased in on the directive's timetable.
- Public country-by-country reporting: parent companies and standalone companies with turnover above EUR 750 million in each of the two previous years, operating in more than one country, must publish income tax information. Reports are filed in a uniform electronic format, usually through AJPES, and anyone can see them free of charge.
- Board gender balance: the Women on Boards directive's targets for listed companies.
- Size criteria: the accounting directive's inflation adjustment of the company size thresholds.
Later developments
In July 2025 the Government sent Parliament, by urgent procedure, an amendment postponing sustainability reporting for later waves, implementing the EU's 'stop-the-clock' directive. The EU's Omnibus I directive of 2026 further narrows scope.
Who is affected
Slovenian large and listed companies and groups, their boards and finance teams.