{"id":28550,"date":"2024-08-14T17:50:47","date_gmt":"2024-08-14T15:50:47","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=28550"},"modified":"2024-10-19T20:13:15","modified_gmt":"2024-10-19T18:13:15","slug":"co-je-smernica-o-nalezitej-starostlivosti-o-udrzatelnost-podnikov-cs3d","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2024\/08\/14\/co-je-smernica-o-nalezitej-starostlivosti-o-udrzatelnost-podnikov-cs3d\/","title":{"rendered":"\u0645\u0627 \u0647\u0648 \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (CSDDD)\u061f"},"content":{"rendered":"<p style=\"text-align: left;\" data-pm-slice=\"1 1 []\">Eur\u00f3psky parlament schv\u00e1lil smernicu o n\u00e1le\u017eitej starostlivosti podnikov v oblasti udr\u017eate\u013enosti (CSDDD), <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/SK\/TXT\/?uri=CELEX%3A32024L1760\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">Smernica Eur\u00f3pskeho parlamentu a Rady (E\u00da) 2024\/1760 <\/span><\/a>zn\u00e1mej aj ako (CS3D). Smernica stanovuje pravidl\u00e1 pre spr\u00e1vanie <!--more--> ve\u013ek\u00fdch korpor\u00e1ci\u00ed s oh\u013eadom na dodr\u017eiavanie \u013eudsk\u00fdch pr\u00e1v pri ich \u010dinnosti, vr\u00e1tane v\u00fdroby, zamestn\u00e1vania a subdod\u00e1vate\u013esk\u00fdch re\u0165azcov. T\u00fdka sa tak soci\u00e1lnych t\u00e9m skryt\u00fdch v ESG pod p\u00edsmenom \u201eS\u201c. Pravidl\u00e1 naviac zah\u0155\u0148aj\u00fa nielen dodr\u017eiavanie z\u00e1kladn\u00fdch \u013eudsk\u00fdch pr\u00e1v, ale aj \u0161ir\u0161ie spektrum pr\u00e1v a princ\u00edpy ochrany \u017eivotn\u00e9ho prostredia, ako je napr\u00edklad politika Green Dealu a dekarboniz\u00e1cie.<\/p>\n<p>CS3D uklad\u00e1 povinnos\u0165 podnikom zmier\u0148ova\u0165 negat\u00edvne dopady ich \u010dinnosti na \u013eudsk\u00e9 pr\u00e1va a \u017eivotn\u00e9 prostredie. Zaober\u00e1 sa konkr\u00e9tne ot\u00e1zkami, ako s\u00fa detsk\u00e1 pr\u00e1ca, vykoris\u0165ovanie pracovn\u00edkov, ohrozovanie biologickej rozmanitosti, zne\u010distenie a ni\u010denie pr\u00edrodn\u00e9ho dedi\u010dstva. V d\u00f4sledku prepojenosti dne\u0161n\u00e9ho sveta glob\u00e1lneho podnikania sa aktivity podnikov odr\u00e1\u017eaj\u00fa \u010faleko za hranicami ich bezprostredn\u00e9ho p\u00f4sobenia a maj\u00fa tak vplyv po celom svete.<\/p>\n<p>CS3D naviac dop\u013a\u0148a nariadenie o z\u00e1kaze produktov poch\u00e1dzaj\u00facich z n\u00fatenej pr\u00e1ce na trhu E\u00da. Obe tieto schv\u00e1len\u00e9 normy s\u00fa v\u00fdsledkom \u00fasilia E\u00da rie\u0161i\u0165 problematiku n\u00fatenej pr\u00e1ce. Malo by tak d\u00f4js\u0165 aj k narovnaniu znev\u00fdhodnenia dom\u00e1cich v\u00fdrobcov, ktor\u00ed maj\u00fa vy\u0161\u0161ie n\u00e1klady oproti konkurencii. T\u00e1 \u010dasto vyu\u017e\u00edva na v\u00fdrobu zahrani\u010dn\u00fdch producentov, ktor\u00ed nedodr\u017eiavaj\u00fa pracovn\u00e9 a environment\u00e1lne podmienky a na z\u00e1klade toho maj\u00fa ni\u017e\u0161ie n\u00e1klady.<\/p>\n<p>Pravidl\u00e1 CS3D<\/p>\n<p>Regul\u00e1cia sa bude vz\u0165ahova\u0165 na spolo\u010dnosti v E\u00da (spolo\u010dnosti zalo\u017een\u00e9 v s\u00falade s pr\u00e1vnymi predpismi \u010dlensk\u00e9ho \u0161t\u00e1tu) a matersk\u00e9 spolo\u010dnosti s viac ako 1 000 zamestnancami a celosvetov\u00fdm obratom presahuj\u00facim 450 mili\u00f3nov eur. Tieto pravidl\u00e1 v\u0161ak neob\u00eddu ani spolo\u010dnosti mimo E\u00da. Matersk\u00e9 spolo\u010dnosti a spolo\u010dnosti s fran\u0161\u00edzov\u00fdmi alebo licen\u010dn\u00fdmi dohodami v E\u00da, ktor\u00e9 dosiahnu rovnak\u00e9 prahov\u00e9 hodnoty obratu v E\u00da, bud\u00fa musie\u0165 tie\u017e za\u010dleni\u0165 n\u00e1le\u017eit\u00fa starostlivos\u0165 do svojich polit\u00edk.<\/p>\n<p>V\u0161etky spolo\u010dnosti, na ktor\u00e9 sa dan\u00e1 \u00faprava vz\u0165ahuje, bud\u00fa ma\u0165 za cie\u013e investova\u0165 primerane, usilova\u0165 sa o zmluvn\u00e9 z\u00e1ruky od svojich partnerov, zlep\u0161i\u0165 svoj obchodn\u00fd pl\u00e1n a podporova\u0165 mal\u00e9 a stredn\u00e9 obchodn\u00e9 partnerov. Potrebn\u00e9 bude \u010falej prija\u0165 transforma\u010dn\u00fd pl\u00e1n, na z\u00e1klade ktor\u00e9ho dolo\u017eia, \u017ee obchodn\u00fd model bude zlu\u010dite\u013en\u00fd s cie\u013eom obmedzi\u0165 glob\u00e1lne otep\u013eovanie na 1,5 \u00b0C, stanoven\u00fdm Par\u00ed\u017eskou dohodou.<\/p>\n<p>\u010clensk\u00e9 krajiny bud\u00fa ma\u0165 povinnos\u0165 zriadi\u0165 alebo ur\u010di\u0165 dozor\u010d\u00ed org\u00e1n, ktor\u00fd bude vykon\u00e1va\u0165 kontrolu spolo\u010dnost\u00ed, a v pr\u00edpade nedodr\u017eiavania aj uklada\u0165 pokuty pod\u013ea povahy a z\u00e1va\u017enosti poru\u0161enia. M\u00f4\u017ee sa jedna\u0165 napr\u00edklad o zverej\u0148ovanie prehre\u0161kov alebo pokuty do v\u00fd\u0161ky 5 % \u010dist\u00e9ho svetov\u00e9ho obratu spolo\u010dnosti.<\/p>\n<p>Teraz CS3D form\u00e1lne schv\u00e1lila Rada E\u00da a bude\u00a0 vyhl\u00e1sen\u00e1 v \u00daradnom vestn\u00edku (zrejme e\u0161te v roku 2024). V platnos\u0165 by mala vst\u00fapi\u0165 o 20 dn\u00ed nesk\u00f4r, pri\u010dom \u010dlensk\u00e9 \u0161t\u00e1ty bud\u00fa ma\u0165 n\u00e1sledne dva roky lehotu na to, aby ju premietli do svojho vn\u00fatro\u0161t\u00e1tneho pr\u00e1va (zrejme teda po\u010das roku 2026).<\/p>\n<p>Dotknut\u00e9 spolo\u010dnosti bud\u00fa musie\u0165 zavies\u0165 pr\u00edstup n\u00e1le\u017eitej starostlivosti, ktor\u00fd zoh\u013eadn\u00ed nasleduj\u00face body:<\/p>\n<ul>\n<li>Povinnosti n\u00e1le\u017eitej starostlivosti musia by\u0165 integrovan\u00e9 do polit\u00edk a syst\u00e9mov riadenia riz\u00edk a spolo\u010dnosti musia ma\u0165 vlastn\u00fa politiku n\u00e1le\u017eitej starostlivosti (\u010dl. 5 ods. 1).<\/li>\n<li>Politika povinnost\u00ed n\u00e1le\u017eitej starostlivosti mus\u00ed by\u0165 vypracovan\u00e1 po konzult\u00e1cii so zamestnancami (\u010dl. 5 ods. 1a) a revidovan\u00e1 aspo\u0148 ka\u017ed\u00e9 dva roky alebo pod\u013ea potreby (\u010dl. 5 ods. 2).<\/li>\n<li>S\u00fa\u010das\u0165ou politiky je k\u00f3dex spr\u00e1vania, ktor\u00fd opisuje vykon\u00e1vanie prevent\u00edvnych a n\u00e1pravn\u00fdch opatren\u00ed (\u010dl. 5 ods. 1b).<\/li>\n<li>Povinnosti n\u00e1le\u017eitej starostlivosti m\u00f4\u017eu vykon\u00e1va\u0165 matersk\u00e9 spolo\u010dnosti skupiny za cel\u00fa skupinu (\u010dl. 4a).<\/li>\n<li>Spolo\u010dnosti bud\u00fa povinn\u00e9 vykona\u0165 anal\u00fdzu riz\u00edk (\u010dl. 6) a stanovi\u0165 priority riz\u00edk (\u010dl. 6a).<\/li>\n<li>Na overenie prevent\u00edvnych opatren\u00ed sa m\u00f4\u017eu vyu\u017ei\u0165 nez\u00e1visl\u00ed aud\u00edtori; prevent\u00edvne opatrenia sa m\u00f4\u017eu realizova\u0165 aj prostredn\u00edctvom \u00fa\u010dasti na iniciat\u00edvach viacer\u00fdch zainteresovan\u00fdch str\u00e1n (\u010dl. 7).<\/li>\n<li>N\u00e1pravn\u00e9 opatrenia musia ukon\u010di\u0165 skuto\u010dn\u00e9 nepriazniv\u00e9 vplyvy (\u010dl. 8).<\/li>\n<li>Zainteresovan\u00e9 strany musia by\u0165 zapojen\u00e9 do anal\u00fdzy a stanovenia prior\u00edt, prevent\u00edvnych a n\u00e1pravn\u00fdch opatren\u00ed, ako aj do vypracovania kvalitat\u00edvnych a kvantitat\u00edvnych KPI (\u010dl. 8d).<\/li>\n<li>Postupy pod\u00e1vania s\u0165a\u017enost\u00ed musia by\u0165 verejne pr\u00edstupn\u00e9 (\u010dl. 9).<\/li>\n<li>Povinnosti n\u00e1le\u017eitej starostlivosti sa musia monitorova\u0165 s oh\u013eadom na ich primeranos\u0165 a \u00fa\u010dinnos\u0165 (\u010dl. 10).<\/li>\n<li>Od pod\u00e1vania spr\u00e1v o plnen\u00ed povinnost\u00ed n\u00e1le\u017eitej starostlivosti mo\u017eno upusti\u0165, ak spolo\u010dnosti pod\u00e1vaj\u00fa spr\u00e1vy v s\u00falade s po\u017eiadavkami CSRD.<\/li>\n<\/ul>\n<p>Prijatie CSD3 je v\u00fdznamn\u00fdm krokom E\u00da k zodpovednej\u0161iemu spr\u00e1vaniu podnikov a ku koncu vykoris\u0165ovania \u013eud\u00ed a plan\u00e9ty bezoh\u013eadn\u00fdmi spolo\u010dnos\u0165ami, ku ktor\u00e9mu doch\u00e1dza \u010dasto s utajen\u00fdm dopadom na konci dod\u00e1vate\u013esk\u00e9ho re\u0165azca. V bud\u00facnosti d\u00f4jde e\u0161te k doplneniu \u010fal\u0161\u00edmi legislat\u00edvnymi aktmi, ako je napr\u00edklad nariadenie o z\u00e1kaze produktov poch\u00e1dzaj\u00facich z n\u00fatenej pr\u00e1ce. (CO2AI)<\/p>","protected":false},"excerpt":{"rendered":"<p>Eur\u00f3psky parlament schv\u00e1lil smernicu o n\u00e1le\u017eitej starostlivosti podnikov v oblasti udr\u017eate\u013enosti (CSDDD), Smernica Eur\u00f3pskeho parlamentu a Rady (E\u00da) 2024\/1760 zn\u00e1mej aj ako (CS3D). Smernica stanovuje pravidl\u00e1 pre spr\u00e1vanie<\/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-28550","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\/28550","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=28550"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/28550\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=28550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=28550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=28550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}