{"id":699,"date":"2024-12-03T15:20:10","date_gmt":"2024-12-03T15:20:10","guid":{"rendered":"https:\/\/www.moore-czech.cz\/?p=699"},"modified":"2026-02-27T13:05:30","modified_gmt":"2026-02-27T13:05:30","slug":"esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd","status":"publish","type":"post","link":"https:\/\/www.moore-czech.cz\/en\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/","title":{"rendered":"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Evropsk\u00e1 sm\u011brnice CSRD (Corporate&nbsp;Sustainability&nbsp;Reporting&nbsp;Directive) p\u0159in\u00e1\u0161\u00ed nov\u00e1, p\u0159\u00edsn\u00e1 pravidla pro nefinan\u010dn\u00ed reportov\u00e1n\u00ed, kter\u00e1 z\u00e1sadn\u011b zm\u011bn\u00ed zp\u016fsob, jak\u00fdm firmy vykazuj\u00ed sv\u00e9 aktivity v oblasti udr\u017eitelnosti. Tato regulace povinn\u011b zav\u00e1d\u00ed standardizovan\u00e9 po\u017eadavky na reportov\u00e1n\u00ed ESG (Environmental,&nbsp;Social,&nbsp;Governance) \u00fadaj\u016f, p\u0159i\u010dem\u017e firmy nyn\u00ed musej\u00ed p\u0159in\u00e1\u0161et d\u016fv\u011bryhodn\u00e9 a transparentn\u00ed informace o sv\u00e9m vlivu na \u017eivotn\u00ed prost\u0159ed\u00ed, spole\u010dnost a&nbsp;vlastn\u00ed&nbsp;firemn\u00ed spr\u00e1vu. C\u00edlem je vytvo\u0159it konzistentn\u00ed a srovnateln\u00e9 reporty, kter\u00e9 umo\u017en\u00ed investor\u016fm a dal\u0161\u00edm zainteresovan\u00fdm stran\u00e1m l\u00e9pe pochopit a vyhodnotit&nbsp;m\u00edru udr\u017eiteln\u00e9ho&nbsp;chov\u00e1n\u00ed&nbsp;jednotliv\u00fdch spole\u010dnost\u00ed. Jak ale efektivn\u011b p\u0159istoupit k ESG reportov\u00e1n\u00ed, aby nejen splnilo z\u00e1konn\u00e9 po\u017eadavky, ale tak\u00e9 p\u0159ineslo firm\u00e1m skute\u010dnou hodnotu a konkuren\u010dn\u00ed v\u00fdhodu?<\/strong>&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na p\u0159\u00edsn\u011bj\u0161\u00ed po\u017eadavky&nbsp;pro&nbsp;ESG reportov\u00e1n\u00ed, kter\u00e9 vypl\u00fdvaj\u00ed z\u202fnov\u00e9 sm\u011brnice CSRD, je pot\u0159eba zah\u00e1jit v\u010dasnou p\u0159\u00edpravu.&nbsp;Doposud voln\u011b pojat\u00fdm ESG report\u016fm toti\u017e odzvonilo&nbsp;a Zpr\u00e1va o udr\u017eitelnosti bude m\u00edt jasn\u00e1 pravidla, nav\u00edc bude podl\u00e9hat povinn\u00e9mu auditu.&nbsp;Pokud&nbsp;tedy budou&nbsp;data&nbsp;v\u202fn\u00ed&nbsp;nekonzistentn\u00ed nebo nedostate\u010dn\u011b transparentn\u00ed, m\u016f\u017ee&nbsp;se&nbsp;firma dostat do&nbsp;reputa\u010dn\u00edch&nbsp;i pr\u00e1vn\u00edch&nbsp;probl\u00e9m\u016f.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u201eTransparentn\u00ed a p\u0159esn\u00e1 data jsou z\u00e1kladem pro \u00fasp\u011b\u0161n\u00e9 reportov\u00e1n\u00ed. Implementujte proto syst\u00e9my, kter\u00e9 v\u00e1m umo\u017en\u00ed monitorovat a analyzovat dopady na \u017eivotn\u00ed prost\u0159ed\u00ed,&nbsp;soci\u00e1ln\u00ed oblast&nbsp;a \u0159\u00edzen\u00ed podniku, abyste byli schopni poskytovat&nbsp;opravdu&nbsp;d\u016fv\u011bryhodn\u00e9&nbsp;informace,\u201c&nbsp;<\/em>upozor\u0148uje Romana Zeman, ESG mana\u017eerka&nbsp;poradensk\u00e9&nbsp;spole\u010dnosti&nbsp;Moore&nbsp;Advisory CZ.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Firmy&nbsp;budou muset&nbsp;prov\u00e9st anal\u00fdzu tzv.&nbsp;dvoj\u00ed&nbsp;materiality&nbsp;(v\u00fdznamnosti),&nbsp;kter\u00e1 je z\u00e1kladn\u00edm po\u017eadavkem sm\u011brnice&nbsp;CSRD&nbsp;a bude tak povinn\u00e1. Zahrnuje&nbsp;dva hlavn\u00ed aspekty \u2013&nbsp;vn\u011bj\u0161\u00ed&nbsp;materialitu,&nbsp;zohled\u0148uj\u00edc\u00ed&nbsp;dopady firmy&nbsp;na&nbsp;vn\u011bj\u0161\u00ed okol\u00ed,&nbsp;spole\u010dnost&nbsp;a p\u0159\u00edrodu,\u202fa\u202fvnit\u0159n\u00ed&nbsp;materialitu, kter\u00e1 \u0159e\u0161\u00ed, jak&nbsp;okol\u00ed,&nbsp;\u017eivotn\u00ed&nbsp;prost\u0159ed\u00ed&nbsp;a lid\u00e9 mohou ovlivnit&nbsp;firmu,&nbsp;a&nbsp;identifikuje&nbsp;rizika&nbsp;a p\u0159\u00edle\u017eitosti&nbsp;dle standard\u016f ESRS.&nbsp;<em>\u201eFirmy maj\u00ed tendenci v\u00fdznam anal\u00fdzy podce\u0148ovat, ale pr\u00e1v\u011b ona jim&nbsp;pom\u00e1h\u00e1 zvolit materi\u00e1ln\u00ed t\u00e9mata, na kter\u00e1 budou reportovat.&nbsp;D\u00edky tomu se zam\u011b\u0159\u00ed&nbsp;na oblasti, kter\u00e9 jsou&nbsp;opravdu&nbsp;kl\u00ed\u010dov\u00e9 jak pro&nbsp;jejich&nbsp;sektor, tak pro&nbsp;jejich&nbsp;z\u00fa\u010dastn\u011bn\u00e9 strany,\u201c<\/em>&nbsp;vysv\u011btluje Romana Zeman.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sou\u010dasn\u011b dvoj\u00ed&nbsp;materialita&nbsp;zajist\u00ed, \u017ee spole\u010dnost u\u017e nebude zve\u0159ej\u0148ovat jen to, co se j\u00ed takzvan\u011b hod\u00ed.&nbsp;<em>\u201eFirmy budou muset b\u00fdt transparentn\u00ed, a\u0165 u\u017e v&nbsp;metodice sb\u011bru dat, v\u00fdzv\u00e1ch, kter\u00fdm&nbsp;\u010del\u00ed,&nbsp;\u010di&nbsp;oblastech, kde je\u0161t\u011b nen\u00ed dosa\u017eeno pokroku.&nbsp;Budou muset komunikovat&nbsp;jak \u00fasp\u011bchy, tak v\u00fdzvy,\u201c<\/em>&nbsp;upozor\u0148uje Romana Zeman.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00e1m\u011brem sm\u011brnice CSRD&nbsp;je&nbsp;sjednocen\u00ed podoby ESG report\u016f a tak\u00e9&nbsp;zamezen\u00ed&nbsp;greenwashingu, tedy&nbsp;snaze&nbsp;prezentovat ESG aktivity jako \u00fasp\u011b\u0161n\u00e9 bez re\u00e1ln\u00fdch v\u00fdsledk\u016f. Reporty zalo\u017een\u00e9 pouze na marketingov\u00fdch sloganech bez&nbsp;pot\u0159ebn\u00fdch&nbsp;dat a opat\u0159en\u00ed, kter\u00e9 mohly&nbsp;v\u00e1\u017en\u011b ohrozit d\u016fv\u011bryhodnost firmy, se tak stanou minulost\u00ed.&nbsp;<em>\u201eESG reportov\u00e1n\u00ed&nbsp;pro mnoh\u00e9 firmy p\u0159edstavovalo&nbsp;pouh\u00fd marketingov\u00fd n\u00e1stroj, nicm\u00e9n\u011b&nbsp;z\u00e1kazn\u00edci i investo\u0159i&nbsp;za\u010dali b\u00fdt na&nbsp;greenwashing&nbsp;postupn\u011b&nbsp;velmi citliv\u00ed.&nbsp;&nbsp;C\u00edlem sm\u011brnice CSRD&nbsp;je&nbsp;tak&nbsp;zamezit&nbsp;greenwashingu&nbsp;a zajistit transparentn\u00ed reportov\u00e1n\u00ed&nbsp;podlo\u017een\u00e9 daty.&nbsp;P\u0159esn\u011b specifikovan\u00e9&nbsp;v\u00fdzvy, jako je&nbsp;ur\u010dit\u00e9 procento&nbsp;sn\u00ed\u017een\u00ed emis\u00ed do roku 2030, se&nbsp;nav\u00edc&nbsp;sn\u00e1ze komunikuj\u00ed samotn\u00fdm zam\u011bstnanc\u016fm, ale tak\u00e9 extern\u00edm partner\u016fm,\u201c&nbsp;<\/em>\u0159\u00edk\u00e1&nbsp;Romana Zeman.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u016fle\u017eit\u00fdm&nbsp;krokem k&nbsp;\u00fasp\u011bchu&nbsp;je&nbsp;tak\u00e9&nbsp;integrace&nbsp;ESG&nbsp;do celkov\u00e9 firemn\u00ed strategie.&nbsp;<em>\u201eESG by nem\u011blo b\u00fdt vn\u00edm\u00e1no jako vedlej\u0161\u00ed&nbsp;iniciativa&nbsp;nebo pouh\u00e1 marketingov\u00e1 aktivita, ale jako kl\u00ed\u010dov\u00e1 sou\u010d\u00e1st v\u0161ech rozhodovac\u00edch proces\u016f.&nbsp;Pokud se ESG nestane sou\u010d\u00e1st\u00ed firemn\u00ed kultury a nen\u00ed&nbsp;aktivn\u011b \u0159\u00edzeno&nbsp;veden\u00edm, pak&nbsp;i sebev\u011bt\u0161\u00ed&nbsp;snahy nep\u0159inesou dlouhodob\u00fd efekt. Firmy by m\u011bly zajistit, \u017ee ESG aktivity&nbsp;jsou&nbsp;zahrnut\u00e9&nbsp;do&nbsp;jejich&nbsp;ka\u017edodenn\u00edho rozhodov\u00e1n\u00ed,\u201c&nbsp;<\/em>vysv\u011btluje Martin Buransk\u00fd, Partner&nbsp;Moore&nbsp;Advisory CZ.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do ESG procesu by&nbsp;tak\u00e9&nbsp;m\u011bly b\u00fdt zapojeny v\u0161echny relevantn\u00ed t\u00fdmy a z\u00fa\u010dastn\u011bn\u00e9 strany. ESG je multidisciplin\u00e1rn\u00ed t\u00e9ma a finan\u010dn\u00ed odd\u011blen\u00ed, HR, v\u00fdroba i marketing mus\u00ed m\u00edt v\u202ft\u00e9to strategii sv\u00e9 m\u00edsto. Spolupr\u00e1ce nap\u0159\u00ed\u010d celou spole\u010dnost\u00ed zajist\u00ed, \u017ee ESG nebude jen okrajovou z\u00e1le\u017eitost\u00ed n\u011bkolika specialist\u016f, ale stane se dlouhodob\u00fdm z\u00e1vazkem, kter\u00fd zam\u011bstnanci ch\u00e1pou. Nav\u00edc p\u0159edstavuje p\u0159\u00edle\u017eitost budovat d\u016fv\u011bru a pos\u00edlit vztahy s investory, z\u00e1kazn\u00edky a dal\u0161\u00edmi zainteresovan\u00fdmi stranami. \u00dasp\u011b\u0161n\u00e1 implementace ESG podle CSRD&nbsp;pom\u016f\u017ee firm\u011b r\u016fst a udr\u017eet si dlouhodobou konkurenceschopnost.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Krom\u011b povinnost\u00ed,&nbsp;kter\u00e9 sm\u011brnice CSRD&nbsp;ukl\u00e1d\u00e1,&nbsp;jsou&nbsp;pak&nbsp;d\u016fle\u017eit\u00e9&nbsp;i&nbsp;dal\u0161\u00ed kroky. Jedn\u00edm z\u202fnich je&nbsp;nap\u0159\u00edklad&nbsp;tzv.&nbsp;GAP anal\u00fdza, kter\u00e1 identifikuje mezery mezi sou\u010dasn\u00fdm stavem a legislativn\u00edmi po\u017eadavky.&nbsp;D\u00edky n\u00ed firmy dok\u00e1\u017eou&nbsp;postupn\u011b&nbsp;zlep\u0161ovat oblasti,&nbsp;ve&nbsp;kter\u00fdch maj\u00ed&nbsp;v r\u00e1mci reportu&nbsp;je\u0161t\u011b mezery.&nbsp;Sou\u010dasn\u011b je dobr\u00e9 neplnit pouze&nbsp;z\u00e1kladn\u00ed&nbsp;legislativn\u00ed&nbsp;po\u017eadavky&nbsp;sm\u011brnice&nbsp;CSRD, ale&nbsp;sna\u017eit se&nbsp;j\u00edt d\u00e1l. Firmy, kter\u00e9 vid\u00ed ESG jen jako&nbsp;legislativn\u00ed&nbsp;povinnost, p\u0159ijdou o v\u00fdhody, kter\u00e9 jim udr\u017eitelnost m\u016f\u017ee p\u0159in\u00e9st. Nesta\u010d\u00ed b\u00fdt v souladu \u2013 mus\u00edte b\u00fdt l\u00eddry v udr\u017eitelnosti.&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Evropsk\u00e1 sm\u011brnice CSRD (Corporate&nbsp;Sustainability&nbsp;Reporting&nbsp;Directive) p\u0159in\u00e1\u0161\u00ed nov\u00e1, p\u0159\u00edsn\u00e1 pravidla pro nefinan\u010dn\u00ed reportov\u00e1n\u00ed, kter\u00e1 z\u00e1sadn\u011b zm\u011bn\u00ed zp\u016fsob, jak\u00fdm firmy vykazuj\u00ed sv\u00e9 aktivity v oblasti udr\u017eitelnosti. Tato regulace povinn\u011b zav\u00e1d\u00ed standardizovan\u00e9 po\u017eadavky na reportov\u00e1n\u00ed ESG (Environmental,&nbsp;Social,&nbsp;Governance) \u00fadaj\u016f, p\u0159i\u010dem\u017e firmy nyn\u00ed musej\u00ed p\u0159in\u00e1\u0161et d\u016fv\u011bryhodn\u00e9 a transparentn\u00ed informace o sv\u00e9m vlivu na \u017eivotn\u00ed prost\u0159ed\u00ed, spole\u010dnost a&nbsp;vlastn\u00ed&nbsp;firemn\u00ed spr\u00e1vu. C\u00edlem je vytvo\u0159it [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":747,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[31],"tags":[],"location":[],"class_list":["post-699","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 v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat 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\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0 - Moore Czech Republic\" \/>\n<meta property=\"og:description\" content=\"Evropsk\u00e1 sm\u011brnice CSRD (Corporate&nbsp;Sustainability&nbsp;Reporting&nbsp;Directive) p\u0159in\u00e1\u0161\u00ed nov\u00e1, p\u0159\u00edsn\u00e1 pravidla pro nefinan\u010dn\u00ed reportov\u00e1n\u00ed, kter\u00e1 z\u00e1sadn\u011b zm\u011bn\u00ed zp\u016fsob, jak\u00fdm firmy vykazuj\u00ed sv\u00e9 aktivity v oblasti udr\u017eitelnosti. Tato regulace povinn\u011b zav\u00e1d\u00ed standardizovan\u00e9 po\u017eadavky na reportov\u00e1n\u00ed ESG (Environmental,&nbsp;Social,&nbsp;Governance) \u00fadaj\u016f, p\u0159i\u010dem\u017e firmy nyn\u00ed musej\u00ed p\u0159in\u00e1\u0161et d\u016fv\u011bryhodn\u00e9 a transparentn\u00ed informace o sv\u00e9m vlivu na \u017eivotn\u00ed prost\u0159ed\u00ed, spole\u010dnost a&nbsp;vlastn\u00ed&nbsp;firemn\u00ed spr\u00e1vu. C\u00edlem je vytvo\u0159it [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-czech.cz\/en\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore Czech Republic\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-03T15:20:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-27T13:05:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-czech.cz\/wp-content\/uploads\/sites\/3\/2024\/12\/shutterstock_609086588-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1673\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/\"},\"author\":{\"name\":\"Eli\u0161ka Jodasov\u00e1\",\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/#\\\/schema\\\/person\\\/a67039c432ca15683ec756a300ffae28\"},\"headline\":\"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0\",\"datePublished\":\"2024-12-03T15:20:10+00:00\",\"dateModified\":\"2026-02-27T13:05:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/\"},\"wordCount\":1143,\"image\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-czech.cz\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2024\\\/12\\\/shutterstock_609086588-scaled.jpg\",\"articleSection\":[\"Tiskov\u00e1 zpr\u00e1va\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/\",\"url\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/\",\"name\":\"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0 - Moore Czech Republic\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore-czech.cz\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2024\\\/12\\\/shutterstock_609086588-scaled.jpg\",\"datePublished\":\"2024-12-03T15:20:10+00:00\",\"dateModified\":\"2026-02-27T13:05:30+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/#\\\/schema\\\/person\\\/a67039c432ca15683ec756a300ffae28\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.moore-czech.cz\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2024\\\/12\\\/shutterstock_609086588-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.moore-czech.cz\\\/wp-content\\\/uploads\\\/sites\\\/3\\\/2024\\\/12\\\/shutterstock_609086588-scaled.jpg\",\"width\":2560,\"height\":1673},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore-czech.cz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/#website\",\"url\":\"https:\\\/\\\/www.moore-czech.cz\\\/\",\"name\":\"Moore Czech Republic\",\"description\":\"Str\u00e1nka Moore Czech Republic\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.moore-czech.cz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.moore-czech.cz\\\/#\\\/schema\\\/person\\\/a67039c432ca15683ec756a300ffae28\",\"name\":\"Eli\u0161ka Jodasov\u00e1\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2704af083808e3831f1136230c3ad9ee859037a83861cd797d3ad8bd6f2a99e6?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2704af083808e3831f1136230c3ad9ee859037a83861cd797d3ad8bd6f2a99e6?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2704af083808e3831f1136230c3ad9ee859037a83861cd797d3ad8bd6f2a99e6?s=96&d=mm&r=g\",\"caption\":\"Eli\u0161ka Jodasov\u00e1\"},\"url\":\"https:\\\/\\\/www.moore-czech.cz\\\/en\\\/author\\\/eliskajodasova\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0 - Moore Czech Republic","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-czech.cz\/en\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/","og_locale":"en_GB","og_type":"article","og_title":"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0 - Moore Czech Republic","og_description":"Evropsk\u00e1 sm\u011brnice CSRD (Corporate&nbsp;Sustainability&nbsp;Reporting&nbsp;Directive) p\u0159in\u00e1\u0161\u00ed nov\u00e1, p\u0159\u00edsn\u00e1 pravidla pro nefinan\u010dn\u00ed reportov\u00e1n\u00ed, kter\u00e1 z\u00e1sadn\u011b zm\u011bn\u00ed zp\u016fsob, jak\u00fdm firmy vykazuj\u00ed sv\u00e9 aktivity v oblasti udr\u017eitelnosti. Tato regulace povinn\u011b zav\u00e1d\u00ed standardizovan\u00e9 po\u017eadavky na reportov\u00e1n\u00ed ESG (Environmental,&nbsp;Social,&nbsp;Governance) \u00fadaj\u016f, p\u0159i\u010dem\u017e firmy nyn\u00ed musej\u00ed p\u0159in\u00e1\u0161et d\u016fv\u011bryhodn\u00e9 a transparentn\u00ed informace o sv\u00e9m vlivu na \u017eivotn\u00ed prost\u0159ed\u00ed, spole\u010dnost a&nbsp;vlastn\u00ed&nbsp;firemn\u00ed spr\u00e1vu. C\u00edlem je vytvo\u0159it [&hellip;]","og_url":"https:\/\/www.moore-czech.cz\/en\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/","og_site_name":"Moore Czech Republic","article_published_time":"2024-12-03T15:20:10+00:00","article_modified_time":"2026-02-27T13:05:30+00:00","og_image":[{"width":2560,"height":1673,"url":"https:\/\/www.moore-czech.cz\/wp-content\/uploads\/sites\/3\/2024\/12\/shutterstock_609086588-scaled.jpg","type":"image\/jpeg"}],"author":"Eli\u0161ka Jodasov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Eli\u0161ka Jodasov\u00e1","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/#article","isPartOf":{"@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/"},"author":{"name":"Eli\u0161ka Jodasov\u00e1","@id":"https:\/\/www.moore-czech.cz\/#\/schema\/person\/a67039c432ca15683ec756a300ffae28"},"headline":"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0","datePublished":"2024-12-03T15:20:10+00:00","dateModified":"2026-02-27T13:05:30+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/"},"wordCount":1143,"image":{"@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-czech.cz\/wp-content\/uploads\/sites\/3\/2024\/12\/shutterstock_609086588-scaled.jpg","articleSection":["Tiskov\u00e1 zpr\u00e1va"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/","url":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/","name":"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0 - Moore Czech Republic","isPartOf":{"@id":"https:\/\/www.moore-czech.cz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-czech.cz\/wp-content\/uploads\/sites\/3\/2024\/12\/shutterstock_609086588-scaled.jpg","datePublished":"2024-12-03T15:20:10+00:00","dateModified":"2026-02-27T13:05:30+00:00","author":{"@id":"https:\/\/www.moore-czech.cz\/#\/schema\/person\/a67039c432ca15683ec756a300ffae28"},"breadcrumb":{"@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/#primaryimage","url":"https:\/\/www.moore-czech.cz\/wp-content\/uploads\/sites\/3\/2024\/12\/shutterstock_609086588-scaled.jpg","contentUrl":"https:\/\/www.moore-czech.cz\/wp-content\/uploads\/sites\/3\/2024\/12\/shutterstock_609086588-scaled.jpg","width":2560,"height":1673},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-czech.cz\/esg-reportovani-podleha-novym-pravidlum-jeho-podobu-bude-od-noveho-roku-udavat-smernice-csrd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore-czech.cz\/"},{"@type":"ListItem","position":2,"name":"ESG reportov\u00e1n\u00ed\u00a0podl\u00e9h\u00e1 nov\u00fdm\u00a0pravidl\u016fm. Jeho podobu bude od nov\u00e9ho roku ud\u00e1vat sm\u011brnice CSRD\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-czech.cz\/#website","url":"https:\/\/www.moore-czech.cz\/","name":"Moore Czech Republic","description":"Str\u00e1nka Moore Czech Republic","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-czech.cz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Person","@id":"https:\/\/www.moore-czech.cz\/#\/schema\/person\/a67039c432ca15683ec756a300ffae28","name":"Eli\u0161ka Jodasov\u00e1","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secure.gravatar.com\/avatar\/2704af083808e3831f1136230c3ad9ee859037a83861cd797d3ad8bd6f2a99e6?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2704af083808e3831f1136230c3ad9ee859037a83861cd797d3ad8bd6f2a99e6?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2704af083808e3831f1136230c3ad9ee859037a83861cd797d3ad8bd6f2a99e6?s=96&d=mm&r=g","caption":"Eli\u0161ka Jodasov\u00e1"},"url":"https:\/\/www.moore-czech.cz\/en\/author\/eliskajodasova\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/posts\/699","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/comments?post=699"}],"version-history":[{"count":0,"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/posts\/699\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/media\/747"}],"wp:attachment":[{"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/media?parent=699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/categories?post=699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/tags?post=699"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore-czech.cz\/en\/wp-json\/wp\/v2\/location?post=699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}