{"id":377,"date":"2024-12-17T20:25:42","date_gmt":"2024-12-17T19:25:42","guid":{"rendered":"http:\/\/192.168.1.201\/wordpress\/?page_id=377"},"modified":"2024-12-17T20:25:42","modified_gmt":"2024-12-17T19:25:42","slug":"esg-nefinancni-reporting-smernice-csrd-standardy-esrs-taxonomie","status":"publish","type":"page","link":"https:\/\/www.ecotrend.cz\/?page_id=377","title":{"rendered":"ESG \u2013 nefinan\u010dn\u00ed reporting \u2013 sm\u011brnice CSRD, standardy ESRS, taxonomie"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Evropsk\u00e1 komise vydala v \u010dervenci 2023 fin\u00e1ln\u00ed zn\u011bn\u00ed prvn\u00edho souboru z\u00e1vazn\u00fdch pravidel nefinan\u010dn\u00edho reportingu, tzv. Evropsk\u00fdch standard\u016f pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti (ESRS). Tyto standardy konkretizuj\u00ed obsah a strukturu zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o udr\u017eitelnosti, kter\u00e9 budou muset dot\u010den\u00e9 spole\u010dnosti reportovat na z\u00e1klad\u011b sm\u011brnice o nefinan\u010dn\u00edm reportingu (CSRD).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Povinnost se bude vztahovat nejprve na velk\u00e9 podniky<\/strong> (subjekty ve\u0159ejn\u00e9ho z\u00e1jmu uvedeny v \u00a7 1a z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed), kter\u00e9 podl\u00e9haly sm\u011brnici o nefinan\u010dn\u00edm reportingu (NFRD) a m\u011bly v\u00edce ne\u017e 500 zam\u011bstnanc\u016f. Z\u00e1vazn\u00e1 je (pro \u00fa\u010detn\u00ed obdob\u00ed za\u010d\u00ednaj\u00edc\u00ed 1. ledna 2024 nebo pozd\u011bji) <strong>od 1. ledna 2024<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ostatn\u00ed <strong>velk\u00e9 podniky<\/strong> a postupn\u011b i <strong>st\u0159edn\u00ed a men\u0161\u00ed podniky<\/strong> budou muset reportovat <strong>podle sm\u011brnice CSRD<\/strong> <strong>a ESRS standard\u016f<\/strong> a\u017e pro \u00fa\u010detn\u00ed obdob\u00ed za\u010d\u00ednaj\u00edc\u00ed <strong>1. 1. 2025 nebo pozd\u011bji<\/strong>, p\u0159i\u010dem\u017e existuj\u00ed doporu\u010den\u00e1 krit\u00e9ria pro dobrovoln\u00fd reporting, kter\u00fd je mo\u017en\u00e9 zav\u00e9st ji\u017e nyn\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">St\u00e1vaj\u00edc\u00ed <strong>ESG popisn\u00e9 reporty<\/strong> se tak st\u00e1vaj\u00ed minulost\u00ed a postupn\u011b budou i na \u00farovni <strong>st\u0159edn\u00edch a men\u0161\u00edch podnik\u016f<\/strong> nahrazeny CSRD reportingem, jen\u017e bude vy\u017eadovat sledov\u00e1n\u00ed definovan\u00fdch parametr\u016f v \u010dase a hodnocen\u00ed jejich v\u00fdvoje. Z tohoto d\u016fvodu je velmi vhodn\u00e9, aby i st\u0159edn\u00ed a men\u0161\u00ed podniky za\u010daly s p\u0159edstihem zav\u00e1d\u011bt syst\u00e9my sledov\u00e1n\u00ed a hodnocen\u00ed parametr\u016f v oblasti environment\u00e1ln\u00ed, soci\u00e1ln\u00ed i governance. Dobrovoln\u00e9 p\u0159istoupen\u00ed k CSRD reportingu nav\u00edc zp\u0159\u00edstupn\u00ed lep\u0161\u00ed financov\u00e1n\u00ed podniku a\u0165 u\u017e ze strany bank, investor\u016f \u010di st\u00e1tu (ve\u0159ejn\u00e1 podpora).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00fdm <strong>ECO trendu<\/strong> a spolupracuj\u00edc\u00ed advok\u00e1tn\u00ed kancel\u00e1\u0159e <strong>KLB Legal <\/strong>V\u00e1m je p\u0159ipraven v t\u00e9to oblasti profesion\u00e1ln\u011b pomoci, a to formou<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00favodn\u00edho auditu, zji\u0161t\u011bn\u00ed podm\u00ednek, aktu\u00e1ln\u00edho stavu a mo\u017en\u00fdch zdroj\u016f dat<\/li>\n\n\n\n<li>stanoven\u00edm souboru sledovan\u00fdch parametr\u016f pro nefinan\u010dn\u00ed reporting (ESRS\/CSRD)<\/li>\n\n\n\n<li>nastaven\u00edm syst\u00e9mu pro sb\u011br a vyhodnocov\u00e1n\u00ed dat pro sledovan\u00e9 parametry<\/li>\n\n\n\n<li>vytvo\u0159en\u00edm struktury reportu, proces\u016f reportingu i tvorbou vlastn\u00edho reportu<\/li>\n\n\n\n<li>komunikac\u00ed nefinan\u010dn\u00edho reportingu s finan\u010dn\u00edmi institucemi \u010di z\u00e1kazn\u00edky<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Kontakt:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ing. Jan Ma\u0148hal \u2013 <a href=\"mailto:manhal@ecotrend.cz\">manhal@ecotrend.cz<\/a>, tel. 724 614 559<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Evropsk\u00e1 komise vydala v \u010dervenci 2023 fin\u00e1ln\u00ed zn\u011bn\u00ed prvn\u00edho souboru z\u00e1vazn\u00fdch pravidel nefinan\u010dn\u00edho reportingu, tzv. Evropsk\u00fdch standard\u016f pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti (ESRS). Tyto standardy konkretizuj\u00ed obsah a strukturu zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o udr\u017eitelnosti, kter\u00e9 budou muset dot\u010den\u00e9 spole\u010dnosti reportovat na z\u00e1klad\u011b sm\u011brnice o nefinan\u010dn\u00edm reportingu (CSRD). Povinnost se bude vztahovat nejprve na velk\u00e9 podniky (subjekty [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-377","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ecotrend.cz\/index.php?rest_route=\/wp\/v2\/pages\/377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ecotrend.cz\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ecotrend.cz\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ecotrend.cz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ecotrend.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=377"}],"version-history":[{"count":0,"href":"https:\/\/www.ecotrend.cz\/index.php?rest_route=\/wp\/v2\/pages\/377\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ecotrend.cz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}