{"id":524,"date":"2026-01-26T20:31:43","date_gmt":"2026-01-26T20:31:43","guid":{"rendered":"https:\/\/www.moore-czech.cz\/?p=524"},"modified":"2026-02-11T15:22:48","modified_gmt":"2026-02-11T15:22:48","slug":"zmeny-v-reportovani-esg","status":"publish","type":"post","link":"https:\/\/www.moore-czech.cz\/en\/zmeny-v-reportovani-esg\/","title":{"rendered":"Zm\u011bny v reportov\u00e1n\u00ed ESG. Firmy nej\u010dast\u011bji nar\u00e1\u017eej\u00ed na slabou metodiku a sb\u011br dat"},"content":{"rendered":"<p><strong><strong>Evropsk\u00e1 regulace v oblasti ESG vstoupila do nov\u00e9 f\u00e1ze. N\u011bkter\u00e9 povinnosti jsou ji\u017e platn\u00e9, dal\u0161\u00ed se bl\u00ed\u017e\u00ed a p\u0159in\u00e1\u0161ej\u00ed nejen nov\u00e9 term\u00edny, ale tak\u00e9 \u00falevy a zp\u0159esn\u011bn\u00ed pravidel. Audity nefinan\u010dn\u00edch p\u0159ehled\u016f z\u00e1rove\u0148 opakovan\u011b ukazuj\u00ed, \u017ee firmy nejv\u00edce chybuj\u00ed v nastaven\u00ed proces\u016f, dokumentaci rozhodnut\u00ed a kvalit\u011b dat \u2013 zejm\u00e9na u dvoj\u00ed materiality a uhl\u00edkov\u00e9 stopy.<\/strong><\/strong><\/p>\n\n\n\n<p>Evropsk\u00fd r\u00e1mec pro udr\u017eitelnost proch\u00e1z\u00ed z\u00e1sadn\u00ed prom\u011bnou. Prvn\u00ed vlna podnik\u016f, kter\u00e1 ji\u017e d\u0159\u00edve reportovala podle sm\u011brnice NFRD, v lo\u0148sk\u00e9m roce poprv\u00e9 zve\u0159ejnila reporty podle CSRD za \u00fa\u010detn\u00ed obdob\u00ed 2024. Sou\u010dasn\u011b byly v pr\u016fb\u011bhu lo\u0148sk\u00e9ho roku na \u00farovni EU schv\u00e1leny zjednodu\u0161uj\u00edc\u00ed \u00fapravy v r\u00e1mci bal\u00ed\u010dku Omnibus, jejich\u017e c\u00edlem je sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e a usnadnit n\u00e1b\u011bh nov\u00fdch povinnost\u00ed. Jejich sou\u010d\u00e1st\u00ed je i tzv. quick-fix delegovan\u00fd akt k ESRS, kter\u00fd roz\u0161i\u0159uje p\u0159echodn\u00e9 \u00falevy pro roky 2025 a 2026, zejm\u00e9na v oblasti hodnotov\u00e9ho \u0159et\u011bzce.<\/p>\n\n\n\n<p><strong>ESG regulace v pohybu: co u\u017e plat\u00ed a co se bl\u00ed\u017e\u00ed<\/strong><\/p>\n\n\n\n<p>Od leto\u0161ka se budou uplat\u0148ovat zm\u011bny v oblasti EU Taxonomie. Evropsk\u00e1 komise p\u0159ijala akt v p\u0159enesen\u00e9 pravomoci, kter\u00fd zav\u00e1d\u00ed princip finan\u010dn\u00ed v\u00fdznamnosti a zjednodu\u0161uje povinn\u00e9 v\u00fdkazov\u00e9 \u0161ablony<em>. \u201eSpole\u010dnosti tak nebudou muset detailn\u011b posuzovat taxonomickou zp\u016fsobilost u aktivit, kter\u00e9 jsou z hlediska obratu, investic nebo provozn\u00edch v\u00fddaj\u016f nev\u00fdznamn\u00e9.Do pln\u00e9 f\u00e1ze vstoupil tak\u00e9 CBAM \u2013 mechanismus uhl\u00edkov\u00e9ho vyrovn\u00e1n\u00ed na hranic\u00edch. Po p\u0159echodn\u00e9m obdob\u00ed, kdy se pouze vykazovaly emise dov\u00e1\u017een\u00e9ho zbo\u017e\u00ed, nyn\u00ed dovozci vybran\u00fdch komodit s vysokou uhl\u00edkovou stopou nakupuj\u00ed a odevzd\u00e1vaj\u00ed CBAM certifik\u00e1ty, kter\u00e9 funguj\u00ed jako uhl\u00edkov\u00e9 clo,\u201d <\/em>\u0159\u00edk\u00e1 Romana Zeman, Manager Moore Advisory.<\/p>\n\n\n\n<p>Na sklonku roku 2025 byly nav\u00edc schv\u00e1leny tak\u00e9 zm\u011bny na\u0159\u00edzen\u00ed o odles\u0148ov\u00e1n\u00ed (EUDR) s\u00a0t\u00edm, \u017ee jejich \u00fa\u010dinnost se odkl\u00e1d\u00e1 do konce leto\u0161n\u00edho roku pro velk\u00e9 subjekty a do poloviny roku 2027 pro mal\u00e9 podniky. Sou\u010dasn\u011b se zu\u017euje okruh povinn\u00fdch hospod\u00e1\u0159sk\u00fdch subjekt\u016f, na kter\u00e9 se bude vztahovat povinnost pod\u00e1vat p\u0159\u00edslu\u0161n\u00e1 prohl\u00e1\u0161en\u00ed. <em>\u201eNap\u0159\u00edklad povinnost pod\u00e1vat prohl\u00e1\u0161en\u00ed o n\u00e1le\u017eit\u00e9 p\u00e9\u010di se bude vztahovat jen na subjekty, kter\u00e9 relevantn\u00ed produkt uv\u00e1d\u011bj\u00ed na trh EU poprv\u00e9. Upraven\u00e1 byla rovn\u011b\u017e pravidla n\u00e1le\u017eit\u00e9 p\u00e9\u010de podle CSDDD. Povinnosti se nov\u011b budou vztahovat pouze na firmy s v\u00edce ne\u017e 5 000 zam\u011bstnanci a obratem nad 1,5 miliardy eur, a to od \u010dervence 2029,\u201c<\/em> vysv\u011btluje Romana Zeman.<\/p>\n\n\n\n<p><strong>V&nbsp;pl\u00e1nu jsou odklady i z\u00fa\u017een\u00ed povinnost\u00ed<\/strong><\/p>\n\n\n\n<p>V\u00fdznamn\u00e9 zm\u011bny se dotknou i druh\u00e9 a t\u0159et\u00ed vlny podnik\u016f<em>. <\/em>Konkr\u00e9tn\u011b u druh\u00e9 vlny byl schv\u00e1len \u010dasov\u00fd odklad povinnosti reportovat, kter\u00fd se posunul na rok 2028 s daty za \u00fa\u010detn\u00ed rok 2027. Z\u00e1rove\u0148 se z\u00e1sadn\u011b m\u011bn\u00ed definice t\u00e9to skupiny a povinnost tak nyn\u00ed dopadne pouze na podniky s v\u00edce ne\u017e 1 000 zam\u011bstnanci a obratem nad 450 milion\u016f eur, co\u017e v\u00fdrazn\u011b sni\u017euje po\u010det dot\u010den\u00fdch spole\u010dnost\u00ed. U t\u0159et\u00ed vlny, tedy mal\u00fdch a st\u0159edn\u00edch podnik\u016f, se pak povinnost v\u00e1\u017ee a\u017e k finan\u010dn\u00edmu roku 2028 s publikac\u00ed report\u016f v roce 2029.<\/p>\n\n\n\n<p><strong>\u010cast\u00e9 chyby? Auditn\u00ed stopa i konzistentn\u00ed metodika<\/strong><\/p>\n\n\n\n<p>Z pohledu auditu nefinan\u010dn\u00edch informac\u00ed se velmi \u010dasto objevuje nedostate\u010dn\u00e1 auditn\u00ed stopa. Firmy sice deklaruj\u00ed, \u017ee ur\u010dit\u00e1 posouzen\u00ed nebo rozhodnut\u00ed prob\u011bhla, ale chyb\u00ed dohledateln\u00e1 dokumentace, jako jsou z\u00e1pisy ze sch\u016fzek, podkladov\u00e9 anal\u00fdzy, intern\u00ed metodiky nebo jasn\u011b definovan\u00e9 schvalovac\u00ed procesy.<\/p>\n\n\n\n<p>Z\u00e1sadn\u00ed probl\u00e9my se objevuj\u00ed tak\u00e9 u principu dvoj\u00ed materiality, kdy maj\u00ed firmy posuzovat jak sv\u00e9 dopady na \u017eivotn\u00ed prost\u0159ed\u00ed a spole\u010dnost, tak i finan\u010dn\u00ed rizika a p\u0159\u00edle\u017eitosti plynouc\u00ed z\u00a0udr\u017eitelnosti.<em>\u201eAudity opakovan\u011b nar\u00e1\u017eej\u00ed na nekonzistentn\u00ed nebo nedostate\u010dn\u011b popsanou metodiku. Chyb\u00ed jasn\u00e9 definice m\u00edry, rozsahu a pravd\u011bpodobnosti dopad\u016f nebo \u010dasov\u00e9ho horizontu. Mnohdy i transparentn\u00ed popis zdroj\u016f dat a vstup\u016f, na jejich\u017e z\u00e1klad\u011b byly dopady, rizika a p\u0159\u00edle\u017eitosti identifikov\u00e1ny, co\u017e sni\u017euje srozumitelnost, porovnatelnost i auditovatelnost v\u00fdsledk\u016f,\u201c<\/em> popisuje Romana Zeman.<\/p>\n\n\n\n<p>V oblasti uhl\u00edkov\u00e9 stopy se pak \u010dasto objevuj\u00ed chyby v p\u0159i\u0159azov\u00e1n\u00ed emisn\u00edch faktor\u016f, a\u0165 u\u017e z hlediska geografick\u00e9 relevance, technologick\u00e9ho mixu nebo \u010dasov\u00e9 platnosti, co\u017e m\u016f\u017ee v\u00e9st k v\u00fdznamn\u00e9mu zkreslen\u00ed v\u00fdsledk\u016f a t\u00edm nalomen\u00ed d\u016fv\u011bryhodnosti reportingu.<\/p>\n\n\n\n<p><strong>ESG nen\u00ed jednor\u00e1zov\u00fd v\u00fdkaz<\/strong><\/p>\n\n\n\n<p>Firmy \u010dasto podce\u0148uj\u00ed sb\u011br dat, nastaven\u00ed proces\u016f a p\u0159im\u011b\u0159enost intern\u00ed kontroly. Ty, kter\u00e9 uchop\u00ed ESG jako sou\u010d\u00e1st \u0159\u00edzen\u00ed firmy a rizik, nikoliv pouze jako regulatorn\u00ed povinnost, budou p\u0159itom schopny reporting stabilizovat, l\u00e9pe se p\u0159ipravit na budouc\u00ed zp\u0159\u00edsn\u011bn\u00ed ov\u011b\u0159ov\u00e1n\u00ed a vyu\u017e\u00edt ESG data i pro strategick\u00e1 rozhodnut\u00ed.<\/p>\n\n\n\n<p><em>\u201eESG reporting nen\u00ed jednor\u00e1zov\u00fd v\u00fdkaz, ale dlouhodob\u00fd syst\u00e9m \u0159\u00edzen\u00ed dat, rizik a dopad\u016f nap\u0159\u00ed\u010d celou organizac\u00ed. Nejv\u011bt\u0161\u00ed slabiny se objevuj\u00ed ve sb\u011bru dat, jasn\u00e9m rozd\u011blen\u00ed odpov\u011bdnost\u00ed a vnit\u0159n\u00edch kontroln\u00edch mechanismech. Pokud nejsou procesy dob\u0159e nastaveny, vznik\u00e1 vysok\u00e9 riziko nekonzistenc\u00ed, chyb a neov\u011b\u0159iteln\u00fdch informac\u00ed, co\u017e se n\u00e1sledn\u011b projev\u00ed p\u0159i auditu. Pro firmy to pak p\u0159edstavuje nejen zv\u00fd\u0161en\u00e9 n\u00e1klady a \u010dasov\u00fd tlak, ale i reputa\u010dn\u00ed riziko,\u201c<\/em> dod\u00e1v\u00e1 Romana Zeman.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Evropsk\u00e1 regulace v oblasti ESG vstoupila do nov\u00e9 f\u00e1ze. N\u011bkter\u00e9 povinnosti jsou ji\u017e platn\u00e9, dal\u0161\u00ed se bl\u00ed\u017e\u00ed a p\u0159in\u00e1\u0161ej\u00ed nejen nov\u00e9 term\u00edny, ale tak\u00e9 \u00falevy a zp\u0159esn\u011bn\u00ed pravidel. Audity nefinan\u010dn\u00edch p\u0159ehled\u016f z\u00e1rove\u0148 opakovan\u011b ukazuj\u00ed, \u017ee firmy nejv\u00edce chybuj\u00ed v nastaven\u00ed proces\u016f, dokumentaci rozhodnut\u00ed a kvalit\u011b dat \u2013 zejm\u00e9na u dvoj\u00ed materiality a uhl\u00edkov\u00e9 stopy. Evropsk\u00fd [&hellip;]<\/p>\n","protected":false},"author":35,"featured_media":621,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[31],"tags":[],"location":[],"class_list":["post-524","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tiskova-zprava"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Zm\u011bny v reportov\u00e1n\u00ed ESG. Firmy nej\u010dast\u011bji nar\u00e1\u017eej\u00ed na slabou metodiku a sb\u011br dat - Moore Czech Republic<\/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:\/\/www.moore-czech.cz\/en\/zmeny-v-reportovani-esg\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zm\u011bny v reportov\u00e1n\u00ed ESG. Firmy nej\u010dast\u011bji nar\u00e1\u017eej\u00ed na slabou metodiku a sb\u011br dat - Moore Czech Republic\" \/>\n<meta property=\"og:description\" content=\"Evropsk\u00e1 regulace v oblasti ESG vstoupila do nov\u00e9 f\u00e1ze. N\u011bkter\u00e9 povinnosti jsou ji\u017e platn\u00e9, dal\u0161\u00ed se bl\u00ed\u017e\u00ed a p\u0159in\u00e1\u0161ej\u00ed nejen nov\u00e9 term\u00edny, ale tak\u00e9 \u00falevy a zp\u0159esn\u011bn\u00ed pravidel. Audity nefinan\u010dn\u00edch p\u0159ehled\u016f z\u00e1rove\u0148 opakovan\u011b ukazuj\u00ed, \u017ee firmy nejv\u00edce chybuj\u00ed v nastaven\u00ed proces\u016f, dokumentaci rozhodnut\u00ed a kvalit\u011b dat \u2013 zejm\u00e9na u dvoj\u00ed materiality a uhl\u00edkov\u00e9 stopy. 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