{"id":695,"date":"2024-10-14T14:51:33","date_gmt":"2024-10-14T14:51:33","guid":{"rendered":"https:\/\/www.moore-czech.cz\/?p=695"},"modified":"2026-02-09T14:52:06","modified_gmt":"2026-02-09T14:52:06","slug":"firmy-vstupuji-do-nove-ery-povinneho-esg-reportingu-duvodem-je-smernice-csrd","status":"publish","type":"post","link":"https:\/\/www.moore-czech.cz\/en\/firmy-vstupuji-do-nove-ery-povinneho-esg-reportingu-duvodem-je-smernice-csrd\/","title":{"rendered":"Firmy vstupuj\u00ed do nov\u00e9 \u00e9ry povinn\u00e9ho ESG reportingu. D\u016fvodem je sm\u011brnice CSRD\u00a0"},"content":{"rendered":"<p><strong>Evropsk\u00e9 firmy&nbsp;za\u017e\u00edvaj\u00ed&nbsp;v\u202foblasti ESG reportingu velk\u00e9 zm\u011bny. S\u202fp\u0159\u00edchodem sm\u011brnice CSRD (Corporate&nbsp;Sustainability&nbsp;Reporting&nbsp;Directive) toti\u017e budou muset povinn\u011b reportovat sv\u00e9 nefinan\u010dn\u00ed aktivity. Nov\u00e9 p\u0159edpisy v\u00fdrazn\u011b roz\u0161i\u0159uj\u00ed povinnosti firem v oblasti transparentnosti a vy\u017eaduj\u00ed, aby firmy nejen vykazovaly sv\u00e9 environment\u00e1ln\u00ed&nbsp;a soci\u00e1ln\u00ed aktivity&nbsp;a&nbsp;procesy a syst\u00e9my&nbsp;\u0159\u00edzen\u00ed podniku, ale tak\u00e9 integrovaly principy udr\u017eitelnosti do sv\u00e9ho ka\u017edodenn\u00edho strategick\u00e9ho rozhodov\u00e1n\u00ed.\u202f<\/strong>&nbsp;<\/p>\n\n\n\n<p>Sm\u011brnice CSRD je odpov\u011bd\u00ed Evropsk\u00e9 unie na rostouc\u00ed pot\u0159ebu transparentnosti v oblasti udr\u017eitelnosti. Oproti p\u0159edchoz\u00ed sm\u011brnici\u202fNFRD (Non-Financial&nbsp;Reporting&nbsp;Directive), kter\u00e1 se vztahovala pouze na omezen\u00fd po\u010det velk\u00fdch spole\u010dnost\u00ed, CSRD v\u00fdrazn\u011b roz\u0161i\u0159uje sv\u016fj dosah.&nbsp;<em>\u201eCSRD se vztahuje na v\u0161echny velk\u00e9 firmy v\u202fEvropsk\u00e9 unii, kter\u00e9 spl\u0148uj\u00ed alespo\u0148&nbsp;dv\u011b&nbsp;ze&nbsp;t\u0159\u00ed&nbsp;krit\u00e9ri\u00ed \u2013 maj\u00ed v\u00edce ne\u017e<\/em><em>\u202f<\/em><em>250 zam\u011bstnanc\u016f, jejich ro\u010dn\u00ed obrat p\u0159esahuje<\/em><em>\u202f<\/em><em>50 milion\u016f eur<\/em><em>\u202f<\/em><em>a jejich aktiva \u010d\u00edtaj\u00ed p\u0159es<\/em><em>\u202f<\/em><em>25&nbsp;milion\u016f eur. To p\u0159edstavuje v\u00fdrazn\u00e9 roz\u0161\u00ed\u0159en\u00ed povinnost\u00ed oproti p\u0159edchoz\u00edm p\u0159edpis\u016fm.<\/em>\u202f<em>V\u202f\u010cesk\u00e9 republice se sm\u011brnice dotkne odhadem&nbsp;250 firem<\/em><em><sup>1<\/sup><\/em><em>.&nbsp;V\u202fr\u00e1mci Evropy se v\u0161ak o\u010dek\u00e1v\u00e1, \u017ee do roku 2026 bude m\u00edt povinnost vykazovat sv\u00e9 ESG aktivity v\u00edce ne\u017e<\/em><em>\u202f<\/em><em>50\u202f000,\u201c<\/em>&nbsp;vysv\u011btluje&nbsp;Romana Zeman,&nbsp;ESG mana\u017eerka poradensk\u00e9&nbsp;spole\u010dnosti&nbsp;Moore&nbsp;Advisory CZ.\u202f&nbsp;<\/p>\n\n\n\n<p>Velk\u00e9 podniky, kter\u00e9 ji\u017e podl\u00e9haj\u00ed sm\u011brnici NFRD, budou muset podle CSRD reportovat&nbsp;u\u017e&nbsp;za fisk\u00e1ln\u00ed rok 2024. V\u202fp\u0159\u00edpad\u011b, \u017ee m\u00e1 spole\u010dnost fisk\u00e1ln\u00ed rok, kter\u00fd se neshoduje s\u202fkalend\u00e1\u0159n\u00edm, mus\u00ed reportovat za fisk\u00e1ln\u00ed rok za\u010d\u00ednaj\u00edc\u00ed po 1. lednu 2024. Dal\u0161\u00ed velk\u00e9 spole\u010dnosti, kter\u00e9 nejsou dosud pokryty sm\u011brnic\u00ed NFRD, ale spl\u0148uj\u00ed alespo\u0148 dv\u011b ze t\u0159\u00ed zmi\u0148ovan\u00fdch krit\u00e9ri\u00ed, budou muset za\u010d\u00edt reportovat za fisk\u00e1ln\u00ed rok 2025 a svoji prvn\u00ed zpr\u00e1vu o udr\u017eitelnosti tak vydaj\u00ed v\u202froce 2026. Na mal\u00e9 a st\u0159edn\u00ed podniky (SME) kotovan\u00e9 na burze se pak povinnost vztahuje a\u017e od roku 2026, s\u202fmo\u017enost\u00ed dobrovoln\u00e9ho odkladu o dva roky, tedy do roku 2028.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Kl\u00ed\u010dov\u00fdch po\u017eadavk\u016f obsahuje sm\u011brnice CSRD hned n\u011bkolik.&nbsp;V\u202fprvn\u00ed \u0159ad\u011b budou firmy povinn\u00e9 vykazovat sv\u00e9 ESG aktivity podle jednotn\u00fdch evropsk\u00fdch standard\u016f\u202fESRS<strong>&nbsp;<\/strong>(European&nbsp;Sustainability&nbsp;Reporting&nbsp;Standards), kter\u00e9 zaji\u0161\u0165uj\u00ed konzistenci a srovnatelnost ESG dat nap\u0159\u00ed\u010d evropsk\u00fdmi&nbsp;st\u00e1ty. To by m\u011blo investor\u016fm a dal\u0161\u00edm zainteresovan\u00fdm stran\u00e1m usnadnit srovn\u00e1v\u00e1n\u00ed firem. Standardy pokr\u00fdvaj\u00ed&nbsp;\u0161irokou \u0161k\u00e1lu t\u00e9mat, od environment\u00e1ln\u00edch dopad\u016f (nap\u0159. emise sklen\u00edkov\u00fdch plyn\u016f) po soci\u00e1ln\u00ed (pracovn\u00ed podm\u00ednky, diverzita) a spr\u00e1vn\u00ed aspekty (firemn\u00ed \u0159\u00edzen\u00ed a transparentnost).\u202f&nbsp;<\/p>\n\n\n\n<p>Nov\u011b firmy budou muset&nbsp;ESG data tak\u00e9 nech\u00e1vat ov\u011b\u0159ovat nez\u00e1vislou stranou, aby se zv\u00fd\u0161ila d\u016fv\u011bryhodnost a p\u0159esnost vykazovan\u00fdch \u00fadaj\u016f.\u202fPo\u017eadavky CSRD&nbsp;pak&nbsp;zmi\u0148uj\u00ed tak\u00e9 tzv. dvoj\u00ed&nbsp;materialitu&nbsp;\u2013 kl\u00ed\u010dov\u00fd koncept v r\u00e1mci ESG reportingu zaji\u0161\u0165uj\u00edc\u00ed,&nbsp;aby&nbsp;firmy&nbsp;braly&nbsp;v \u00favahu nejen to, jak jejich aktivity ovliv\u0148uj\u00ed sv\u011bt kolem nich, ale i jak vn\u011bj\u0161\u00ed faktory ovliv\u0148uj\u00ed samotn\u00e9 podnik\u00e1n\u00ed&nbsp;firem. Dvoj\u00ed&nbsp;materialita&nbsp;tedy zahrnuje dva hlavn\u00ed aspekty \u2013\u202fvn\u011bj\u0161\u00ed&nbsp;materialitu, kter\u00e1 zohled\u0148uje dopady firmy na okol\u00ed,\u202fa\u202fvnit\u0159n\u00ed&nbsp;materialitu, kter\u00e1 se naopak v\u011bnuje dopad\u016fm vn\u011bj\u0161\u00edch faktor\u016f na firmu. Tyto dva pohledy spole\u010dn\u011b vytv\u00e1\u0159ej\u00ed komplexn\u00ed obraz, kter\u00fd firma mus\u00ed v\u202fr\u00e1mci CSRD sledovat.\u202f&nbsp;<\/p>\n\n\n\n<p>Sm\u011brnice<strong>&nbsp;<\/strong>tak p\u0159edstavuje z\u00e1sadn\u00ed miln\u00edk pro firmy po cel\u00e9 Evrop\u011b.&nbsp;<em>\u201eJej\u00ed nov\u00e9 p\u0159edpisy nejen roz\u0161i\u0159uj\u00ed povinnosti firem v oblasti reportov\u00e1n\u00ed, ale tak\u00e9 vytv\u00e1\u0159ej\u00ed p\u0159\u00edle\u017eitosti pro firmy, kter\u00e9 cht\u011bj\u00ed b\u00fdt l\u00eddry v\u202foblasti udr\u017eitelnosti. ESG ji\u017e nen\u00ed jen o dodr\u017eov\u00e1n\u00ed pravidel \u2013 st\u00e1v\u00e1 se kl\u00ed\u010dov\u00fdm prvkem pro strategick\u00e9 \u0159\u00edzen\u00ed firem a jejich dlouhodob\u00fd \u00fasp\u011bch.\u202fJedn\u00e1 se tak skute\u010dn\u011b o novou \u00e9ru povinn\u00e9ho ESG reportingu,\u201c<\/em>&nbsp;\u0159\u00edk\u00e1 Romana Zeman.&nbsp;<\/p>\n\n\n\n<p>Firmy, kter\u00e9 efektivn\u011b integruj\u00ed ESG do sv\u00e9ho podnik\u00e1n\u00ed, \u010del\u00ed men\u0161\u00edm rizik\u016fm, maj\u00ed lep\u0161\u00ed p\u0159\u00edstup ke\u202fkapit\u00e1lu a z\u00edsk\u00e1vaj\u00ed vy\u0161\u0161\u00ed d\u016fv\u011bru investor\u016f, z\u00e1kazn\u00edk\u016f i zam\u011bstnanc\u016f.\u202fImplementace ESG sice vy\u017eaduje jist\u00e9 n\u00e1klady, proto\u017ee firmy musej\u00ed investovat do nov\u00fdch syst\u00e9m\u016f a proces\u016f pro spr\u00e1vu ESG dat, tyto investice v\u0161ak vedou k vy\u0161\u0161\u00ed d\u016fv\u011bryhodnosti u investor\u016f a lep\u0161\u00ed p\u0159ipravenosti na budouc\u00ed regulace.\u202f&nbsp;<\/p>\n\n\n\n<p>Zlep\u0161en\u00ed reputace a d\u016fv\u011bryhodnosti firmy je pak jeden z\u202fhlavn\u00edch benefit\u016f implementace ESG. Firmy jsou d\u00edky n\u011bmu toti\u017e l\u00e9pe vn\u00edm\u00e1ny na trhu a st\u00e1vaj\u00ed se atraktivn\u011bj\u0161\u00edmi.&nbsp;<em>\u201eESG se v\u202fposledn\u00edch letech ukazuje&nbsp;b\u00fdt&nbsp;kl\u00ed\u010dov\u00fdm&nbsp;krit\u00e9riem&nbsp;pro investory. Ti st\u00e1le \u010dast\u011bji up\u0159ednost\u0148uj\u00ed firmy s\u202ftransparentn\u00edmi a\u202fudr\u017eiteln\u00fdmi strategiemi.&nbsp;Klimatick\u00e1&nbsp;zm\u011bna&nbsp;a s\u202fn\u00ed souvisej\u00edc\u00ed environment\u00e1ln\u00ed ot\u00e1zky jsou spole\u010densky d\u016fle\u017eit\u00fdm t\u00e9matem, kter\u00e9 rezonuje&nbsp;nejen&nbsp;v\u202fm\u00e9di\u00edch. Pot\u0159eba \u0159e\u0161it dopad podnik\u00e1n\u00ed na p\u0159\u00edrodu s\u202fohledem na zm\u011bny klimatu tak nab\u00fdv\u00e1 na s\u00edle, na uhl\u00edkovou stopu se \u010dasto ptaj\u00ed&nbsp;krom\u011b investor\u016f&nbsp;i\u202fkoncov\u00ed&nbsp;z\u00e1kazn\u00edci.&nbsp;Tento trend vn\u00edm\u00e1me i mezi na\u0161imi klienty, kte\u0159\u00ed vyhled\u00e1vaj\u00ed firmy s transparentn\u00edmi a udr\u017eiteln\u00fdmi strategiemi. Svoje portfolio cht\u011bj\u00ed m\u00edt&nbsp;\u010dist\u00e9,\u201c<\/em>&nbsp;dod\u00e1v\u00e1&nbsp;Martin Buransk\u00fd, partner poradensk\u00e9 skupiny&nbsp;Moore&nbsp;Czech Republic.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Evropsk\u00e9 firmy&nbsp;za\u017e\u00edvaj\u00ed&nbsp;v\u202foblasti ESG reportingu velk\u00e9 zm\u011bny. S\u202fp\u0159\u00edchodem sm\u011brnice CSRD (Corporate&nbsp;Sustainability&nbsp;Reporting&nbsp;Directive) toti\u017e budou muset povinn\u011b reportovat sv\u00e9 nefinan\u010dn\u00ed aktivity. Nov\u00e9 p\u0159edpisy v\u00fdrazn\u011b roz\u0161i\u0159uj\u00ed povinnosti firem v oblasti transparentnosti a vy\u017eaduj\u00ed, aby firmy nejen vykazovaly sv\u00e9 environment\u00e1ln\u00ed&nbsp;a soci\u00e1ln\u00ed aktivity&nbsp;a&nbsp;procesy a syst\u00e9my&nbsp;\u0159\u00edzen\u00ed podniku, ale tak\u00e9 integrovaly principy udr\u017eitelnosti do sv\u00e9ho ka\u017edodenn\u00edho strategick\u00e9ho rozhodov\u00e1n\u00ed.\u202f&nbsp; Sm\u011brnice CSRD je odpov\u011bd\u00ed Evropsk\u00e9 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31],"tags":[],"location":[],"class_list":["post-695","post","type-post","status-publish","format-standard","hentry","category-tiskova-zprava"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Firmy vstupuj\u00ed do nov\u00e9 \u00e9ry povinn\u00e9ho ESG reportingu. D\u016fvodem je sm\u011brnice CSRD\u00a0 - 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\/firmy-vstupuji-do-nove-ery-povinneho-esg-reportingu-duvodem-je-smernice-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Firmy vstupuj\u00ed do nov\u00e9 \u00e9ry povinn\u00e9ho ESG reportingu. D\u016fvodem je sm\u011brnice CSRD\u00a0 - Moore Czech Republic\" \/>\n<meta property=\"og:description\" content=\"Evropsk\u00e9 firmy&nbsp;za\u017e\u00edvaj\u00ed&nbsp;v\u202foblasti ESG reportingu velk\u00e9 zm\u011bny. S\u202fp\u0159\u00edchodem sm\u011brnice CSRD (Corporate&nbsp;Sustainability&nbsp;Reporting&nbsp;Directive) toti\u017e budou muset povinn\u011b reportovat sv\u00e9 nefinan\u010dn\u00ed aktivity. Nov\u00e9 p\u0159edpisy v\u00fdrazn\u011b roz\u0161i\u0159uj\u00ed povinnosti firem v oblasti transparentnosti a vy\u017eaduj\u00ed, aby firmy nejen vykazovaly sv\u00e9 environment\u00e1ln\u00ed&nbsp;a soci\u00e1ln\u00ed aktivity&nbsp;a&nbsp;procesy a syst\u00e9my&nbsp;\u0159\u00edzen\u00ed podniku, ale tak\u00e9 integrovaly principy udr\u017eitelnosti do sv\u00e9ho ka\u017edodenn\u00edho strategick\u00e9ho rozhodov\u00e1n\u00ed.\u202f&nbsp; Sm\u011brnice CSRD je odpov\u011bd\u00ed Evropsk\u00e9 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-czech.cz\/en\/firmy-vstupuji-do-nove-ery-povinneho-esg-reportingu-duvodem-je-smernice-csrd\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Czech Republic\" \/>\n<meta property=\"article:published_time\" content=\"2024-10-14T14:51:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-09T14:52:06+00:00\" \/>\n<meta name=\"author\" content=\"Eli\u0161ka Jodasov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Eli\u0161ka Jodasov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.moore-czech.cz\/firmy-vstupuji-do-nove-ery-povinneho-esg-reportingu-duvodem-je-smernice-csrd\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-czech.cz\/firmy-vstupuji-do-nove-ery-povinneho-esg-reportingu-duvodem-je-smernice-csrd\/\"},\"author\":{\"name\":\"Eli\u0161ka Jodasov\u00e1\",\"@id\":\"https:\/\/www.moore-czech.cz\/#\/schema\/person\/a67039c432ca15683ec756a300ffae28\"},\"headline\":\"Firmy vstupuj\u00ed do nov\u00e9 \u00e9ry povinn\u00e9ho ESG reportingu. 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