{"id":27958,"date":"2024-06-04T19:48:35","date_gmt":"2024-06-04T17:48:35","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=27958"},"modified":"2024-10-19T19:51:42","modified_gmt":"2024-10-19T17:51:42","slug":"co-je-csrd-smernica-o-vykazovani-informacii-o-udrzatelnosti-podnikov","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2024\/06\/04\/co-je-csrd-smernica-o-vykazovani-informacii-o-udrzatelnosti-podnikov\/","title":{"rendered":"\u010co je Smernica o vykazovan\u00ed inform\u00e1ci\u00ed o udr\u017eate\u013enosti podnikov (CSRD)?"},"content":{"rendered":"<p>CSRD (Corporate Sustainability Reporting Directive) <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2022\/2464\/oj\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Smernica Eur\u00f3pskeho parlamentu a Rady (E\u00da) 2022\/2464<\/span><\/a> je pr\u00e1vny predpis Eur\u00f3pskej \u00fanie, ktor\u00fd nadobudol \u00fa\u010dinnos\u0165 5. janu\u00e1ra 2023. Tento predpis vy\u017eaduje, aby podniky p\u00f4sobiace v E\u00da &#8211; vr\u00e1tane kvalifikovan\u00fdch dc\u00e9rskych <!--more--> spolo\u010dnost\u00ed z tret\u00edch kraj\u00edn &#8211; zverej\u0148ovali inform\u00e1cie o svojich environment\u00e1lnych, soci\u00e1lnych a riadiacich (ESG) vplyvoch a o tom, ako tieto aspekty ovplyv\u0148uj\u00fa ich podnikanie.<\/p>\n<p>Cie\u013eom CSRD je poskytn\u00fa\u0165 lep\u0161iu transparentnos\u0165, ktor\u00e1 umo\u017en\u00ed investorom, analytikom, spotrebite\u013eom a in\u00fdm zainteresovan\u00fdm stran\u00e1m lep\u0161ie hodnoti\u0165 v\u00fdsledky podnikania v oblasti udr\u017eate\u013enosti a s\u00favisiace obchodn\u00e9 vplyvy a rizik\u00e1. Zavedenie CSRD bolo s\u00fa\u010das\u0165ou bal\u00edka Eur\u00f3pskej komisie pre udr\u017eate\u013en\u00e9 financie a roz\u0161iruje rozsah, zverej\u0148ovanie inform\u00e1ci\u00ed o udr\u017eate\u013enosti a po\u017eiadavky na vykazovanie v porovnan\u00ed so svojou predchodky\u0148ou, smernicou o zverej\u0148ovan\u00ed nefinan\u010dn\u00fdch inform\u00e1ci\u00ed (NFRD).<\/p>\n<p>Vykazovanie pod\u013ea CSRD je zalo\u017een\u00e9 na koncepcii dvojitej v\u00fdznamnosti. Organiz\u00e1cie musia zverej\u0148ova\u0165 inform\u00e1cie o tom, ako ich obchodn\u00e9 aktivity ovplyv\u0148uj\u00fa \u017eivotn\u00e9 prostredie a spolo\u010dnos\u0165, a tie\u017e o tom, ako ich ciele, opatrenia a rizik\u00e1 s\u00favisiace s udr\u017eate\u013enos\u0165ou ovplyv\u0148uj\u00fa finan\u010dn\u00e9 zdravie podniku. Napr\u00edklad namiesto toho, aby organiz\u00e1cie len zverej\u0148ovali inform\u00e1cie o svojej spotrebe energie a n\u00e1kladoch, CSRD vy\u017eaduje zverej\u0148ovanie metr\u00edk emisi\u00ed, ktor\u00e9 podrobne opisuj\u00fa, ako t\u00e1to spotreba ovplyv\u0148uje \u017eivotn\u00e9 prostredie, a inform\u00e1cie o cie\u013eoch na zn\u00ed\u017eenie tohto vplyvu a o ich dosahu na financie organiz\u00e1cie.<\/p>\n<p>V\u0161etky zverejnenia pod\u013ea CSRD musia by\u0165 verejne dostupn\u00e9 a ich presnos\u0165 a \u00faplnos\u0165 mus\u00ed by\u0165 overen\u00e1 extern\u00fdm auditom.<\/p>\n<p>Pre\u010do bola CSRD zaveden\u00e1?<\/p>\n<p>Eur\u00f3psky parlament identifikoval v roku 2021 nieko\u013eko nedostatkov v smernici o zverej\u0148ovan\u00ed nefinan\u010dn\u00fdch inform\u00e1ci\u00ed (NFRD), vr\u00e1tane nedostatku konzistentn\u00fdch a porovnate\u013en\u00fdch \u00fadajov, \u010do mohlo negat\u00edvne ovplyvni\u0165 invest\u00edcie do udr\u017eate\u013enosti a zv\u00fd\u0161i\u0165 n\u00e1klady na z\u00edskavanie \u00fadajov pre zainteresovan\u00e9 strany.<\/p>\n<p>CSRD si kladie za cie\u013e zlep\u0161i\u0165 proces zverej\u0148ovania, aby investori a spotrebitelia mali jednoduch\u0161\u00ed a konzistentnej\u0161\u00ed pr\u00edstup k pochopeniu a porovnaniu vplyvu ESG organiz\u00e1ci\u00ed. Dlhodob\u00fdm cie\u013eom je zn\u00ed\u017ei\u0165 klimatick\u00e9 riziko a zlep\u0161i\u0165 celkov\u00fa udr\u017eate\u013enos\u0165 E\u00da, \u010d\u00edm sa podpor\u00ed glob\u00e1lne konkurencieschopn\u00fd a odoln\u00fd priemysel, renovovan\u00e9 energeticky \u00fasporn\u00e9 budovy, \u010distej\u0161ia energia a pokro\u010dil\u00e9 \u010dist\u00e9 technologick\u00e9 inov\u00e1cie.<\/p>\n<p>Ktor\u00e9 spolo\u010dnosti musia dodr\u017eiava\u0165 CSRD?<\/p>\n<p>Do\u00a0roku\u00a02028\u00a0musia\u00a0dodr\u017eiava\u0165\u00a0CSRD\u00a0tieto\u00a0organiz\u00e1cie:<\/p>\n<p>&#8211; K\u00f3tovan\u00e9 podniky: V\u0161etky spolo\u010dnosti k\u00f3tovan\u00e9 na burze regulovanej E\u00da, s v\u00fdnimkou k\u00f3tovan\u00fdch &#8222;mikropodnikov&#8220;, ktor\u00e9 nesp\u013a\u0148aj\u00fa dve z troch krit\u00e9ri\u00ed: celkov\u00e9 akt\u00edva najmenej 450 000 EUR, \u010dist\u00fd obrat minim\u00e1lne 900 000 EUR, alebo maj\u00fa minim\u00e1lne 10 zamestnancov.<\/p>\n<p>&#8211; Ve\u013ek\u00e9 podniky so s\u00eddlom v E\u00da, k\u00f3tovan\u00e9 aj nek\u00f3tovan\u00e9: Spolo\u010dnosti, ktor\u00e9 sp\u013a\u0148aj\u00fa dve z troch krit\u00e9ri\u00ed: celkov\u00e9 akt\u00edva najmenej 25 mili\u00f3nov EUR, \u010dist\u00fd obrat najmenej 50 mili\u00f3nov EUR, alebo maj\u00fa najmenej 250 zamestnancov.<\/p>\n<p>&#8211; Podniky z tret\u00edch kraj\u00edn: Matersk\u00e9 spolo\u010dnosti mimo E\u00da s ro\u010dn\u00fdmi pr\u00edjmami E\u00da najmenej 150 mili\u00f3nov EUR za posledn\u00e9 dva roky, ktor\u00e9 vlastnia ve\u013ek\u00fd podnik so s\u00eddlom v E\u00da, dc\u00e9rsku spolo\u010dnos\u0165 so s\u00eddlom v E\u00da k\u00f3tovan\u00fa na burze regulovanej E\u00da, alebo pobo\u010dku E\u00da s \u010dist\u00fdm obratom najmenej 40 mili\u00f3nov EUR.<\/p>\n<p>Kedy musia spolo\u010dnosti dodr\u017eiava\u0165 CSRD?<\/p>\n<p>Dodr\u017eiavanie\u00a0CSRD\u00a0sa\u00a0zav\u00e1dza\u00a0postupne\u00a0od\u00a0roku\u00a02024\u00a0do\u00a0roku\u00a02029:<\/p>\n<p>&#8211; Finan\u010dn\u00fd rok 2024 (zverej\u0148ovanie v roku 2025): Pre organiz\u00e1cie u\u017e zaviazan\u00e9 dodr\u017eiava\u0165 NFRD, vr\u00e1tane v\u0161etk\u00fdch organiz\u00e1ci\u00ed k\u00f3tovan\u00fdch na burze regulovanej E\u00da a maj\u00facich viac ako 500 zamestnancov.<br \/>\n&#8211; Finan\u010dn\u00fd rok 2025 (zverej\u0148ovanie v roku 2026): Pre ve\u013ek\u00e9 podniky, na ktor\u00e9 sa zatia\u013e nevz\u0165ahovalo NFRD.<br \/>\n&#8211; Finan\u010dn\u00fd rok 2026 (zverej\u0148ovanie v roku 2027): Pre mal\u00e9 a stredn\u00e9 podniky (SME) k\u00f3tovan\u00e9 na burze regulovanej E\u00da.<br \/>\n&#8211; Finan\u010dn\u00fd rok 2028 (zverej\u0148ovanie v roku 2029): Pre ur\u010dit\u00e9 podniky z tret\u00edch kraj\u00edn.<\/p>\n<p>\u0160tandardy a po\u017eiadavky na zverej\u0148ovanie CSRD<\/p>\n<p>V roku 2022 Eur\u00f3pska poradn\u00e1 skupina pre finan\u010dn\u00e9 vykazovanie (EFRAG) zverejnila prv\u00fa sadu eur\u00f3pskych \u0161tandardov pre vykazovanie udr\u017eate\u013enosti (ESRS). Tieto \u0161tandardy detailne opisuj\u00fa metriky, ktor\u00e9 musia spolo\u010dnosti zverej\u0148ova\u0165, a ako ich zverej\u0148ova\u0165, aby splnili po\u017eiadavky CSRD. Existuje 12 ESRS, ktor\u00e9 pokr\u00fdvaj\u00fa:<\/p>\n<p>&#8211; Kr\u00ed\u017eov\u00e9: V\u0161eobecn\u00e9 z\u00e1sady a v\u0161eobecn\u00e9 zverejnenia.<br \/>\n&#8211; Environment\u00e1lne: Zmena kl\u00edmy, zne\u010distenie, vodn\u00e9 a morsk\u00e9 zdroje, biodiverzita a ekosyst\u00e9my, vyu\u017e\u00edvanie zdrojov a obehov\u00e9 hospod\u00e1rstvo.<br \/>\n&#8211; Soci\u00e1lne: Vlastn\u00e1 pracovn\u00e1 sila, pracovn\u00edci v hodnotovom re\u0165azci, dotknut\u00e9 komunity, spotrebitelia a pou\u017e\u00edvatelia.<br \/>\n&#8211; Riadiace: Podnikov\u00e9 spr\u00e1vanie.<\/p>\n<p>V\u0161etky zverejnenia pod\u013ea CSRD musia by\u0165 verejne dostupn\u00e9 a ich presnos\u0165 a \u00faplnos\u0165 mus\u00ed by\u0165 overen\u00e1 extern\u00fdm auditom.<\/p>\n<p>Porovnanie CSRD a NFRD<\/p>\n<p>&#8211; Rozsah p\u00f4sobnosti: CSRD sa vz\u0165ahuje na viac podnikov ne\u017e NFRD, vr\u00e1tane ve\u013ek\u00fdch nek\u00f3tovan\u00fdch podnikoch.<br \/>\n&#8211; Extern\u00fd audit: CSRD vy\u017eaduje extern\u00fd audit, zatia\u013e \u010do NFRD umo\u017e\u0148uje dobrovo\u013en\u00fd audit.<br \/>\n&#8211; \u0160\u00edrka spr\u00e1v: CSRD informuje o rizik\u00e1ch a pr\u00edle\u017eitostiach, so zameran\u00edm na bud\u00face pl\u00e1novanie, zatia\u013e \u010do NFRD umo\u017e\u0148uje v\u00e4\u010d\u0161iu flexibilitu.<br \/>\n&#8211; \u0160pecifick\u00fd elektronick\u00fd form\u00e1t: CSRD vy\u017eaduje, aby spr\u00e1vy boli pod\u00e1van\u00e9 v ESEF\/XHTML form\u00e1te.<\/p>\n<p>Sankcie za nedodr\u017eanie<\/p>\n<p>\u010clensk\u00e9 \u0161t\u00e1ty E\u00da musia zriadi\u0165 vy\u0161etrovacie a sank\u010dn\u00e9 org\u00e1ny, ktor\u00e9 bud\u00fa uklada\u0165 primeran\u00e9 a odstra\u0161uj\u00face sankcie na z\u00e1klade z\u00e1va\u017enosti a d\u013a\u017eky poru\u0161enia. Sankcie sa l\u00ed\u0161ia pod\u013ea jednotliv\u00fdch \u0161t\u00e1tov a ka\u017ed\u00e1 spolo\u010dnos\u0165 by mala by\u0165 informovan\u00e1 o ak\u00fdchko\u013evek pr\u00e1vnych zmen\u00e1ch a zabezpe\u010di\u0165 si s\u00falad s predpismi.<\/p>\n<p><span style=\"color: #0000ff;\">Smernica (<a style=\"color: #0000ff;\" href=\"http:\/\/data.europa.eu\/eli\/dir\/2022\/2464\/oj\" target=\"_blank\" rel=\"noopener\"><i>E\u00da) 2022\/2464<\/i><\/a>\u00a0(\u201e\u00a0<b>CSRD &#8222;)<\/b><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>CSRD (Corporate Sustainability Reporting Directive) Smernica Eur\u00f3pskeho parlamentu a Rady (E\u00da) 2022\/2464 je pr\u00e1vny predpis Eur\u00f3pskej \u00fanie, ktor\u00fd nadobudol \u00fa\u010dinnos\u0165 5. janu\u00e1ra 2023. Tento predpis vy\u017eaduje, aby podniky p\u00f4sobiace v E\u00da &#8211; vr\u00e1tane kvalifikovan\u00fdch dc\u00e9rskych<\/p>","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42],"tags":[],"class_list":["post-27958","post","type-post","status-publish","format-standard","hentry","category-uhlikova_gramotnost"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/27958","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/comments?post=27958"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/27958\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=27958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=27958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=27958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}