{"id":31790,"date":"2024-10-30T16:32:58","date_gmt":"2024-10-30T15:32:58","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=31790"},"modified":"2024-11-05T17:30:52","modified_gmt":"2024-11-05T16:30:52","slug":"esma-usmernenia-o-presadzovani-informacii-o-udrzatelnosti-glesi","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2024\/10\/30\/esma-usmernenia-o-presadzovani-informacii-o-udrzatelnosti-glesi\/","title":{"rendered":"\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0644\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u0633\u0648\u0627\u0642 \u0628\u0634\u0623\u0646 \u0625\u0646\u0641\u0627\u0630 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (GLESI)"},"content":{"rendered":"<p>Smernica Corporate Sustainability Reporting Directive (CSRD)\u00a0 <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2022\/2464\/oj?eliuri=eli%3Adir%3A2022%3A2464%3Aoj&amp;locale=sk\" target=\"_blank\" rel=\"noopener\">2022\/2464<\/a><\/span>, zverejnen\u00e1 v \u00daradnom vestn\u00edku Eur\u00f3pskej \u00fanie 16. decembra 2022, roz\u0161iruje okruh podnikov, ktor\u00e9 musia oznamova\u0165 inform\u00e1cie o udr\u017eate\u013enosti, a vy\u017eaduje, aby Eur\u00f3pska komisia prijala povinn\u00e9 eur\u00f3pske \u0161tandardy pre pod\u00e1vanie spr\u00e1v o udr\u017eate\u013enosti ako delegovan\u00e9 akty. S cie\u013eom podpori\u0165 konvergentn\u00fd doh\u013ead nad pod\u00e1van\u00edm spr\u00e1v o udr\u017eate\u013enosti emitentmi, na ktor\u00e9 sa vz\u0165ahuje smernica o transparentnosti, CSRD poveruje ESMA, aby vydal <a href=\"https:\/\/www.esma.europa.eu\/sites\/default\/files\/2024-07\/ESMA32-992851010-1600_Final_Report_on_Guidelines_on_Enforcement_of_Sustainability_Information_GLESI.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">usmernenia<\/span><\/a> o doh\u013eade nad pod\u00e1van\u00edm spr\u00e1v o udr\u017eate\u013enosti pr\u00edslu\u0161n\u00fdmi vn\u00fatro\u0161t\u00e1tnymi org\u00e1nmi.<\/p>\n<p>D\u0148a 15. decembra 2023 ESMA v s\u00falade s \u010dl\u00e1nkom 16 ods. 2 nariadenia o ESMA uverejnil konzulta\u010dn\u00fd dokument (CP) s navrhovan\u00fdm n\u00e1vrhom usmernen\u00ed o presadzovan\u00ed inform\u00e1ci\u00ed o udr\u017eate\u013enosti (GLESI).<\/p>\n<ul>\n<li><strong>Cie\u013eom nariadenia je zlep\u0161i\u0165 vykazovanie inform\u00e1ci\u00ed o udr\u017eate\u013enosti podnikmi.<\/strong> To m\u00e1 prinies\u0165 prospech ob\u010danom, sporite\u013eom, odborov\u00fdm zv\u00e4zom a z\u00e1stupcom zamestnancov, ktor\u00ed bud\u00fa ma\u0165 pr\u00edstup k relevantn\u00fdm inform\u00e1ci\u00e1m a bud\u00fa sa m\u00f4c\u0165 lep\u0161ie zap\u00e1ja\u0165 do soci\u00e1lneho dial\u00f3gu. Sporitelia, ktor\u00ed chc\u00fa investova\u0165 udr\u017eate\u013en\u00fdm sp\u00f4sobom, bud\u00fa ma\u0165 k dispoz\u00edcii viac inform\u00e1ci\u00ed.<\/li>\n<li><strong>Nariadenie roz\u0161iruje povinnos\u0165 vykazova\u0165 inform\u00e1cie o udr\u017eate\u013enosti aj na \u010fal\u0161ie kateg\u00f3rie podnikov.<\/strong> Okrem ve\u013ek\u00fdch podnikov, ktor\u00e9 s\u00fa subjektmi verejn\u00e9ho z\u00e1ujmu, sa to t\u00fdka aj v\u0161etk\u00fdch ve\u013ek\u00fdch podnikov a podnikov s v\u00fdnimkou mikropodnikov, ktor\u00fdch cenn\u00e9 papiere s\u00fa obchodovan\u00e9 na regulovanom trhu v E\u00da. D\u00f4vodom je rast\u00faci z\u00e1ujem investorov a ob\u010dianskej spolo\u010dnosti o inform\u00e1cie o udr\u017eate\u013enosti.<\/li>\n<li><strong>Povinnos\u0165 vykazova\u0165 inform\u00e1cie o udr\u017eate\u013enosti sa vz\u0165ahuje aj na podniky z tret\u00edch kraj\u00edn, ktor\u00fdch cenn\u00e9 papiere s\u00fa obchodovan\u00e9 na regulovanom trhu v E\u00da.<\/strong> Cie\u013eom je uspokoji\u0165 potreby investorov a zabezpe\u010di\u0165 rovnak\u00e9 podmienky pre spolo\u010dnosti p\u00f4sobiace na vn\u00fatornom trhu E\u00da. Tieto podniky musia poskytn\u00fa\u0165 inform\u00e1cie o svojom vplyve na soci\u00e1lne a environment\u00e1lne ot\u00e1zky.<\/li>\n<li><strong>Mal\u00e9 a stredn\u00e9 podniky s v\u00fdnimkou mikropodnikov, ktor\u00fdch cenn\u00e9 papiere s\u00fa obchodovan\u00e9 na regulovanom trhu v E\u00da, musia tie\u017e zverej\u0148ova\u0165 inform\u00e1cie o udr\u017eate\u013enosti.<\/strong> Toto opatrenie m\u00e1 chr\u00e1ni\u0165 investorov a zabezpe\u010di\u0165 pr\u00edstup men\u0161\u00edch k\u00f3tovan\u00fdch podnikov k finan\u010dn\u00e9mu kapit\u00e1lu.<\/li>\n<li><strong>Nariadenie zav\u00e1dza pojem &#8222;dvojit\u00e1 v\u00fdznamnos\u0165&#8220;.<\/strong> Podniky musia vykazova\u0165 inform\u00e1cie o svojom vplyve na \u013eud\u00ed a \u017eivotn\u00e9 prostredie (vplyv podniku), ako aj o tom, ako aspekty udr\u017eate\u013enosti ovplyv\u0148uj\u00fa podnik (rizik\u00e1 pre podnik).<\/li>\n<li><strong>D\u00f4le\u017eitou s\u00fa\u010das\u0165ou vykazovania inform\u00e1ci\u00ed o udr\u017eate\u013enosti je aj proces n\u00e1le\u017eitej starostlivosti.<\/strong> Podniky musia identifikova\u0165, monitorova\u0165 a rie\u0161i\u0165 skuto\u010dn\u00e9 a potenci\u00e1lne nepriazniv\u00e9 vplyvy svojich \u010dinnost\u00ed na \u013eud\u00ed a \u017eivotn\u00e9 prostredie.<\/li>\n<li><strong>Nariadenie stanovuje \u0161tandardy pre vykazovanie inform\u00e1ci\u00ed o udr\u017eate\u013enosti.<\/strong> Tieto \u0161tandardy by mali zoh\u013ead\u0148ova\u0165 existuj\u00face pr\u00e1vne predpisy E\u00da v oblasti \u017eivotn\u00e9ho prostredia a soci\u00e1lnych ot\u00e1zok. Mali by by\u0165 zrozumite\u013en\u00e9 a porovnate\u013en\u00e9.<\/li>\n<li><strong>Vykazovanie inform\u00e1ci\u00ed o udr\u017eate\u013enosti by malo by\u0165 predmetom uistenia.<\/strong> Spo\u010diatku sa bude vy\u017eadova\u0165 uistenie na z\u00e1klade limitovan\u00e9ho overenia. N\u00e1sledne sa prejde na uistenie na z\u00e1klade primeran\u00e9ho overenia.<\/li>\n<li><strong>\u010clensk\u00e9 \u0161t\u00e1ty musia zabezpe\u010di\u0165, aby boli inform\u00e1cie o udr\u017eate\u013enosti verejne dostupn\u00e9.<\/strong> Podniky, ktor\u00fdch cenn\u00e9 papiere nie s\u00fa obchodovan\u00e9 na regulovanom trhu, musia zverejni\u0165 svoju spr\u00e1vu o hospod\u00e1ren\u00ed v elektronickom form\u00e1te.<\/li>\n<li><strong>\u010clensk\u00e9 \u0161t\u00e1ty m\u00f4\u017eu zavies\u0165 opatrenia na podporu mal\u00fdch a stredn\u00fdch podnikov pri uplat\u0148ovan\u00ed \u0161tandardov vykazovania inform\u00e1ci\u00ed o udr\u017eate\u013enosti.<\/strong><\/li>\n<li><strong>Nariadenie stanovuje aj sankcie za nedodr\u017eanie povinnost\u00ed v oblasti vykazovania inform\u00e1ci\u00ed o udr\u017eate\u013enosti.<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Smernica Corporate Sustainability Reporting Directive (CSRD)\u00a0 2022\/2464, zverejnen\u00e1 v \u00daradnom vestn\u00edku Eur\u00f3pskej \u00fanie 16. decembra 2022, roz\u0161iruje okruh podnikov, ktor\u00e9 musia oznamova\u0165 inform\u00e1cie o udr\u017eate\u013enosti, a vy\u017eaduje, aby Eur\u00f3pska komisia prijala povinn\u00e9 eur\u00f3pske \u0161tandardy pre pod\u00e1vanie spr\u00e1v o udr\u017eate\u013enosti ako delegovan\u00e9 akty. S cie\u013eom podpori\u0165 konvergentn\u00fd doh\u013ead nad pod\u00e1van\u00edm spr\u00e1v o udr\u017eate\u013enosti emitentmi, na ktor\u00e9 [&hellip;]<\/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":[47],"tags":[],"class_list":["post-31790","post","type-post","status-publish","format-standard","hentry","category-esg_legislativa"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/31790","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=31790"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/31790\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=31790"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=31790"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=31790"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}