{"id":21199,"date":"2022-10-05T12:19:14","date_gmt":"2022-10-05T10:19:14","guid":{"rendered":"https:\/\/autoklastr.cz\/cs\/?p=21199"},"modified":"2022-10-06T12:21:20","modified_gmt":"2022-10-06T10:21:20","slug":"nove-evropske-vykaznictvi-zelene-agendy","status":"publish","type":"post","link":"https:\/\/autoklastr.cz\/en\/nove-evropske-vykaznictvi-zelene-agendy\/","title":{"rendered":"Nov\u00e9 evropsk\u00e9 v\u00fdkaznictv\u00ed \u201ezelen\u00e9 agendy\u201c"},"content":{"rendered":"

Evropsk\u00e1 rada a Evropsk\u00fd parlament dos\u00e1hly p\u0159edb\u011b\u017en\u00e9 politick\u00e9 dohody o sm\u011brnici Corporate Sustainability Reporting Directive (CSRD) t\u00fdkaj\u00edc\u00ed se pravidel pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v podnik\u016f o udr\u017eitelnosti. Zn\u011bn\u00ed sm\u011brnice, kter\u00e1 se nyn\u00ed m\u00e1 implementovat do n\u00e1rodn\u00edch legislativ, m\u00e1 \u0159e\u0161it nedostatky v pravidlech pro zve\u0159ej\u0148ov\u00e1n\u00ed nefinan\u010dn\u00edch informac\u00ed.<\/strong><\/p>\n

Proto\u017ee nebylo p\u0159edepsan\u00e9, co p\u0159esn\u011b a jak se m\u00e1 vykazovat, doch\u00e1zelo k tzv. Greenwashingu, kdy si firmy vybraly ke zve\u0159ejn\u011bn\u00ed jen informace, kter\u00e9 se jim hodily. C\u00edlem je ukon\u010dit Greenwashing a polo\u017eit z\u00e1klady norem pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti v r\u00e1mci cel\u00e9 Evropsk\u00e9 unie a sv\u011bta. Nov\u00e1 sm\u011brnice je jedn\u00edm ze z\u00e1kladn\u00edch kamen\u016f Zelen\u00e9 dohody pro Evropu (European Green Deal) a Agendy udr\u017eiteln\u00e9ho financov\u00e1n\u00ed OSN (Sustainable Development Agenda). Proces implementace nov\u00fdch pravidel bude zah\u00e1jen b\u011bhem \u010desk\u00e9ho p\u0159edsednictv\u00ed EU a \u010dlensk\u00e9 st\u00e1ty budou m\u00edt 18 m\u011bs\u00edc\u016f na p\u0159eveden\u00ed povinnost\u00ed vypl\u00fdvaj\u00edc\u00edch ze sm\u011brnice do n\u00e1rodn\u00edch legislativ.<\/p>\n

Bez zapojen\u00ed odborn\u00edk\u016f na finance m\u016f\u017ee uveden\u00ed udr\u017eiteln\u00e9ho p\u0159\u00edstupu do praxe selhat<\/strong><\/h5>\n

\u201eV prvn\u00ed f\u00e1zi bude pot\u0159eba sjednotit podobu standard\u016f pro vykazov\u00e1n\u00ed na evropsk\u00e9 a glob\u00e1ln\u00ed \u00farovni.<\/em>\u00a0Report\u016f t\u00fdkaj\u00edc\u00edch se udr\u017eiteln\u00fdch investic toti\u017e nyn\u00ed existuje p\u0159es 600,\u201c\u00a0<\/em>\u0159\u00edk\u00e1 Viera Ku\u010derov\u00e1, \u0159editelka zastoupen\u00ed ACCA v\u00a0regionu, do n\u011bj\u017e pat\u0159\u00ed 16 zem\u00ed st\u0159edn\u00ed a z\u00e1padn\u00ed Evropy. Firmy podle n\u00ed nyn\u00ed \u0159e\u0161\u00ed, zda p\u0159\u00edpravu zpr\u00e1v o udr\u017eitelnosti m\u00e1 m\u00edt na starosti finan\u010dn\u00ed odd\u011blen\u00ed, marketing nebo n\u011bkdo \u00fapln\u011b jin\u00fd.<\/p>\n

\u201eNa konference o\u00ad zelen\u00e9 agend\u011b dosud chod\u00ed zejm\u00e9na lid\u00e9 z marketingu. Sou\u010d\u00e1st\u00ed tvorby firemn\u00ed strategie udr\u017eitelnosti by p\u0159itom m\u011bli b\u00fdt i finan\u010dn\u00ed \u0159editel\u00e9 a mana\u017ee\u0159i. M\u011bli by b\u00fdt \u010dleny t\u00fdm\u016f hledaj\u00edc\u00edch nov\u00e1 udr\u017eiteln\u00e1 \u0159e\u0161en\u00ed s\u00a0d\u016frazem na udr\u017eiteln\u00fd rozvoj a bez negativn\u00edch dopad\u016f na dlouhodob\u00e9 finan\u010dn\u00ed v\u00fdsledky a v\u0161echny tyto aktivity mus\u00ed b\u00fdt schopni vykazovat v\u00a0souladu se sm\u011brnic\u00ed CSRD. By\u0165 jde o nefinan\u010dn\u00ed reporting, m\u011bli by to z\u00a0na\u0161eho pohledu b\u00fdt v\u011bt\u0161inou finan\u010dn\u00ed \u0159editel\u00e9, kdo agendu povedou, nebo\u0165 maj\u00ed k\u00a0dispozici data, na jejich\u017e z\u00e1klad\u011b lze navrhnout opat\u0159en\u00ed a p\u0159ipravit strategie nezbytn\u00e9 ke sni\u017eov\u00e1n\u00ed uhl\u00edkov\u00e9 stopy, dopad\u016f na \u017eivotn\u00ed prost\u0159ed\u00ed, oblast lidsk\u00fdch pr\u00e1v \u010di zp\u016fsoby \u0159\u00edzen\u00ed spole\u010dnosti a CSR,\u00a0<\/em>\u201c dod\u00e1v\u00e1.<\/p>\n

Nejjednodu\u0161\u0161\u00edm p\u0159\u00edkladem takov\u00e9ho opat\u0159en\u00ed m\u016f\u017ee b\u00fdt n\u00e1vrh na sn\u00ed\u017een\u00ed po\u010dtu leteck\u00fdch slu\u017eebn\u00edch cest a jejich nahrazen\u00ed online sch\u016fzkami, d\u00edky \u010demu\u017e firma z\u00e1sadn\u011b sn\u00ed\u017e\u00ed svou uhl\u00edkovou stopu. Finan\u010dn\u00ed mana\u017eer tak\u00e9 podrobn\u011b vid\u00ed do spot\u0159eby elektrick\u00e9 energie. Anal\u00fdzou pak m\u016f\u017ee zjistit, \u017ee kdy\u017e nap\u0159\u00edklad budou zam\u011bstnanci m\u00edsto v\u00fdtahu pou\u017e\u00edvat schodi\u0161t\u011b, tak se u\u0161et\u0159\u00ed a z\u00e1rove\u0148 d\u00edky pravideln\u00e9mu pohybu zam\u011bstnanci pos\u00edl\u00ed sv\u00e9 zdrav\u00ed.<\/p>\n

Speci\u00e1ln\u00ed vzd\u011bl\u00e1n\u00ed i pro auditory<\/strong><\/h5>\n

Zpr\u00e1vy o udr\u017eitelnosti budou muset b\u00fdt ov\u011b\u0159eny nez\u00e1visl\u00fdm statut\u00e1rn\u00edm auditorem nebo akreditovan\u00fdm nez\u00e1visl\u00fdm certifika\u010dn\u00edm subjektem. To investor\u016fm a jin\u00fdm u\u017eivatel\u016fm v\u00fdro\u010dn\u00edch zpr\u00e1v spole\u010dnost\u00ed umo\u017en\u00ed p\u0159\u00edstup ke spolehliv\u00fdm, transparentn\u00edm a srovnateln\u00fdm \u00fadaj\u016fm. Ov\u011b\u0159en\u00ed podl\u00e9haj\u00ed i v\u00fdkazy mimoevropsk\u00fdch spole\u010dnost\u00ed. Jak pro statut\u00e1rn\u00ed org\u00e1ny firem, kter\u00e9 budou muset ru\u010dit za to, \u017ee informace o udr\u017eitelnosti jsou v\u00a0souladu s\u00a0CSRD, tak i pro auditory to ov\u0161em znamen\u00e1, budou muset m\u00edt speci\u00e1ln\u00ed vzd\u011bl\u00e1n\u00ed a je nezbytn\u00e9, aby se na to p\u0159ipravily i vzd\u011bl\u00e1vac\u00ed syst\u00e9my, a to jak v\u00a0r\u00e1mci st\u00e1tn\u00edho \u0161kolstv\u00ed, tak i profesn\u00edch komor.<\/p>\n

\u201eV\u011b\u0159\u00edme, \u017ee finan\u010dn\u00ed odborn\u00edci jsou pro r\u016fst ekonomik a prosperitu podnik\u016f naprostou nezbytnost\u00ed. Na\u0161e profesn\u00ed organizace m\u00e1 po cel\u00e9m sv\u011bt\u011b v\u00edce ne\u017e 233 tis\u00edc st\u00e1vaj\u00edc\u00edch a 576 tis\u00edc budouc\u00edch \u010dlen\u016f, \u0161pi\u010dkov\u00fdch odborn\u00edk\u016f z nejr\u016fzn\u011bj\u0161\u00edch odv\u011btv\u00ed. M\u00e1me p\u0159ehled o nejnov\u011bj\u0161\u00edch trendech, legislativ\u011b i z\u00e1konech a pom\u00e1h\u00e1me je utv\u00e1\u0159et. D\u00edky tomu jsme schopni vychovat inovativn\u00ed, strategicky uva\u017euj\u00edc\u00ed finan\u010dn\u00ed experty, kter\u00e9 rychle se m\u011bn\u00edc\u00ed sv\u011bt pot\u0159ebuje. V r\u00e1mci \u010desk\u00e9ho p\u0159edsednictv\u00ed EU nap\u0159\u00edklad v listopadu v Praze po\u0159\u00e1d\u00e1me konferenci \u201aSustainability in corporate governance: from concepts to practices\u2018, na n\u00ed\u017e vystoup\u00ed p\u0159edn\u00ed sv\u011btov\u00ed odborn\u00edci na korpor\u00e1tn\u00ed finance a udr\u017eitelnost,<\/em>\u201c uzav\u00edr\u00e1 Viera Ku\u010derov\u00e1.\u00a0<\/strong><\/p>\n

Jak\u00e1 jsou nov\u00e1 pravidla?<\/strong><\/h5>\n
    \n
  • Sm\u011brnice CSRD m\u011bn\u00ed sm\u011brnici o nefinan\u010dn\u00edm reportingu (NFRD) z roku 2014. Nov\u011b nejen velk\u00fdm spole\u010dnostem stanov\u00ed povinnost pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti podnik\u016f a zav\u00e1d\u00ed podrobn\u011bj\u0161\u00ed po\u017eadavky na jejich obsah.<\/li>\n
  • Na pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti zav\u00e1d\u00ed rovn\u011b\u017e po\u017eadavek ov\u011b\u0159en\u00ed zpr\u00e1v o udr\u017eitelnosti nez\u00e1visl\u00fdm auditorem a zlep\u0161uje dostupnost informac\u00ed, jejich konzistenci a d\u016fv\u011bryhodnost, nebo\u0165 vy\u017eaduje jejich zve\u0159ej\u0148ov\u00e1n\u00ed a ov\u011b\u0159ov\u00e1n\u00ed. To investor\u016fm a jin\u00fdm u\u017eivatel\u016fm v\u00fdro\u010dn\u00edch zpr\u00e1v spole\u010dnost\u00ed kone\u010dn\u011b umo\u017en\u00ed p\u0159\u00edstup ke spolehliv\u00fdm, transparentn\u00edm a srovnateln\u00fdm \u00fadaj\u016fm.<\/li>\n
  • Za vytvo\u0159en\u00ed evropsk\u00fdch standard\u016f vykazov\u00e1n\u00ed udr\u017eitelnosti (ESRS) na z\u00e1klad\u011b technick\u00fdch doporu\u010den\u00ed relevantn\u00edch evropsk\u00fdch agentur je zodpov\u011bdn\u00e1 Evropsk\u00e1 poradn\u00ed skupina pro finan\u010dn\u00ed v\u00fdkaznictv\u00ed (EFRAG).<\/li>\n<\/ul>\n
    Na koho se bude sm\u011brnice vztahovat?<\/strong><\/h5>\n
      \n
    • Pravidla EU pro vykazov\u00e1n\u00ed \u00fadaj\u016f o udr\u017eitelnosti se vztahuj\u00ed na velk\u00e9 spole\u010dnosti tzv. ve\u0159ejn\u00e9ho z\u00e1jmu s v\u00edce ne\u017e 500 zam\u011bstnanci, na velk\u00e9 firmy s v\u00edce ne\u017e 250 zam\u011bstnanci a s obratem nad 40 milion\u016f EUR a na v\u0161echny spole\u010dnosti k\u00f3tovan\u00e9 na regulovan\u00fdch trz\u00edch. Tyto subjekty jsou rovn\u011b\u017e odpov\u011bdn\u00e9 za sb\u011br a vyhodnocov\u00e1n\u00ed informac\u00ed na \u00farovni sv\u00fdch dce\u0159in\u00fdch spole\u010dnost\u00ed.<\/li>\n
    • Pravidla se rovn\u011b\u017e vztahuj\u00ed na k\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky s p\u0159ihl\u00e9dnut\u00edm k jejich specifick\u00fdm vlastnostem. Pro n\u011b bude b\u011bhem p\u0159echodn\u00e9ho obdob\u00ed mo\u017en\u00e1 v\u00fdjimka, co\u017e znamen\u00e1, \u017ee mohou b\u00fdt vy\u0148aty z uplat\u0148ov\u00e1n\u00ed sm\u011brnice do roku 2028. Subdodavatel\u00e9 mohou b\u00fdt \u017e\u00e1d\u00e1ni o poskytnut\u00ed informac\u00ed pouze sv\u00fdmi smluvn\u00edmi partnery a budou pou\u017e\u00edvat jednodu\u0161\u0161\u00ed standardy v\u00fdkaznictv\u00ed.<\/li>\n
    • Pro mimoevropsk\u00e9 spole\u010dnosti se po\u017eadavky p\u0159edlo\u017eit zpr\u00e1vu o udr\u017eitelnosti vztahuj\u00ed na v\u0161echny organizace, kter\u00e9 v EU vytv\u00e1\u0159ej\u00ed \u010dist\u00fd obrat 150 milion\u016f EUR a maj\u00ed v\u00a0EU alespo\u0148 jednu dce\u0159inou spole\u010dnost nebo pobo\u010dku.<\/li>\n<\/ul>\n
      Odkdy maj\u00ed za\u010d\u00edt pravidla platit?<\/strong><\/h5>\n

      Povinnost sestavit a zve\u0159ejnit zpr\u00e1vu podniku o udr\u017eitelnosti za\u010dne platit:<\/p>\n

        \n
      • Od 1. ledna 2024 pro spole\u010dnosti, kter\u00e9 podl\u00e9haj\u00ed sm\u011brnici o nefinan\u010dn\u00edm v\u00fdkaznictv\u00ed z\u00a0roku 2014.<\/li>\n
      • Od 1. ledna 2025 pro velk\u00e9 spole\u010dnosti, kter\u00e9 v sou\u010dasnosti nepodl\u00e9haj\u00ed sm\u011brnici o nefinan\u010dn\u00edm v\u00fdkaznictv\u00ed.<\/li>\n
      • Od 1. ledna 2026 pro k\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky, mal\u00e9 \u00fav\u011brov\u00e9 instituce a tzv. kaptivn\u00ed poji\u0161\u0165ovny.<\/li>\n<\/ul>\n

         <\/p>\n

        Zdroj: automakers.cz<\/p>\n","protected":false},"excerpt":{"rendered":"

        Evropsk\u00e1 rada a Evropsk\u00fd parlament dos\u00e1hly p\u0159edb\u011b\u017en\u00e9 politick\u00e9 dohody o sm\u011brnici Corporate Sustainability Reporting Directive (CSRD) t\u00fdkaj\u00edc\u00ed se pravidel pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v podnik\u016f o udr\u017eitelnosti. Zn\u011bn\u00ed sm\u011brnice, kter\u00e1 se nyn\u00ed m\u00e1 implementovat do n\u00e1rodn\u00edch legislativ, m\u00e1 \u0159e\u0161it nedostatky v pravidlech pro zve\u0159ej\u0148ov\u00e1n\u00ed nefinan\u010dn\u00edch informac\u00ed. Proto\u017ee nebylo p\u0159edepsan\u00e9, co p\u0159esn\u011b a jak se m\u00e1 vykazovat, doch\u00e1zelo […]<\/p>\n","protected":false},"author":81,"featured_media":21200,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"kategorie_prispevku":[],"acf":[],"yoast_head":"\nNov\u00e9 evropsk\u00e9 v\u00fdkaznictv\u00ed \u201ezelen\u00e9 agendy\u201c | Autoklastr<\/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:\/\/autoklastr.cz\/cs\/nove-evropske-vykaznictvi-zelene-agendy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:locale:alternate\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nov\u00e9 evropsk\u00e9 v\u00fdkaznictv\u00ed \u201ezelen\u00e9 agendy\u201c\" \/>\n<meta property=\"og:description\" content=\"Evropsk\u00e1 rada a Evropsk\u00fd parlament dos\u00e1hly p\u0159edb\u011b\u017en\u00e9 politick\u00e9 dohody o sm\u011brnici Corporate Sustainability Reporting Directive (CSRD) t\u00fdkaj\u00edc\u00ed se pravidel pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v podnik\u016f o udr\u017eitelnosti. Zn\u011bn\u00ed sm\u011brnice, kter\u00e1 se nyn\u00ed m\u00e1 implementovat do n\u00e1rodn\u00edch legislativ, m\u00e1 \u0159e\u0161it nedostatky v pravidlech pro zve\u0159ej\u0148ov\u00e1n\u00ed nefinan\u010dn\u00edch informac\u00ed. Proto\u017ee nebylo p\u0159edepsan\u00e9, co p\u0159esn\u011b a jak se m\u00e1 vykazovat, doch\u00e1zelo […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/autoklastr.cz\/en\/nove-evropske-vykaznictvi-zelene-agendy\/\" \/>\n<meta property=\"og:site_name\" content=\"Autoklastr\" \/>\n<meta property=\"article:published_time\" content=\"2022-10-05T10:19:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-06T10:21:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/autoklastr.cz\/wp-content\/uploads\/2022\/10\/TZ-ACCA-ilustracni_grass-walls-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"624\" \/>\n\t<meta property=\"og:image:height\" content=\"419\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Karel B\u0159emek\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" 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