{"id":32347,"date":"2024-11-21T19:26:37","date_gmt":"2024-11-21T18:26:37","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=32347"},"modified":"2024-11-21T19:28:20","modified_gmt":"2024-11-21T18:28:20","slug":"ek-zverejnuje-oznamenie-o-vyklade-niektorych-pravnych-ustanoveni-o-podavani-sprav-o-udrzatelnosti-zavedenych-csrd-a-sfdr","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2024\/11\/21\/ek-zverejnuje-oznamenie-o-vyklade-niektorych-pravnych-ustanoveni-o-podavani-sprav-o-udrzatelnosti-zavedenych-csrd-a-sfdr\/","title":{"rendered":"\u0646\u0634\u0631\u062a \u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0625\u0634\u0639\u0627\u0631\u064b\u0627 \u0628\u0634\u0623\u0646 \u062a\u0641\u0633\u064a\u0631 \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0623\u062f\u062e\u0644\u0647\u0627 \u0643\u0644 \u0645\u0646 \u062a\u0648\u062c\u064a\u0647\u0627\u062a CSRD \u0648\u062a\u0648\u062c\u064a\u0647\u0627\u062a SFDR."},"content":{"rendered":"<p>\u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0627\u0644\u0645\u0639\u0646\u0648\u0646\u0629 &quot;\u201e<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:C_202406792\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0641\u0648\u0636\u064a\u0629<\/span><\/a> &quot;\u062d\u0648\u0644 \u062a\u0641\u0633\u064a\u0631 \u0628\u0639\u0636 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 2013\/34\/EU (\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629)\u060c \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647 2006\/43\/EC (\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u062a\u062f\u0642\u064a\u0642)\u060c \u0648\u0627\u0644\u0644\u0627\u0626\u062d\u0629 (EU) \u0631\u0642\u0645 537\/2014 (\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642)\u060c \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647 2004\/109\/EC (\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629)\u060c \u0648\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u0645\u0641\u0648\u0636\u0629 (EU) 2023\/2772 (\u0623\u0648\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c &quot;\u0623\u0648\u0644 \u0642\u0627\u0646\u0648\u0646 \u0645\u0641\u0648\u0636 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629&quot;) \u0648\u0627\u0644\u0644\u0627\u0626\u062d\u0629 (EU) 2019\/2088 (\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u060c &quot;SFDR&quot;) \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629&quot; \u064a\u0648\u0641\u0631 \u062a\u0648\u0636\u064a\u062d\u064b\u0627 \u0644\u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n<p><strong>\u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0647\u0648 \u062a\u0633\u0647\u064a\u0644 \u062a\u0646\u0641\u064a\u0630 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0623\u062f\u062e\u0644\u0647\u0627 \u062a\u0648\u062c\u064a\u0647 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (CSRD) \u0641\u064a \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629.<\/strong> \u064a\u062d\u062a\u0648\u064a \u0627\u0644\u0645\u0633\u062a\u0646\u062f \u0639\u0644\u0649 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n<ul>\n<li><strong>\u0645\u0633\u0631\u062f \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629:<\/strong> \u064a\u062d\u062f\u062f \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0645\u062b\u0644 &quot;\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a&quot; \u0648&quot;ESRS&quot; \u0648&quot;\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629&quot; \u0648&quot;\u0628\u064a\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629&quot;.<\/li>\n<li><strong>\u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0645\u062a\u0637\u0644\u0628\u0627\u062a CSRD:<\/strong> \u064a\u0635\u0641 \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0628\u0625\u064a\u062c\u0627\u0632 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0623\u062f\u062e\u0644\u062a\u0647\u0627 \u0644\u062c\u0646\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (CSRD).<\/li>\n<li><strong>\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062a\u0641\u0635\u064a\u0644\u064a\u0629 \u062d\u0648\u0644 \u062c\u0648\u0627\u0646\u0628 \u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629:<\/strong> \u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0641\u064a \u0623\u0642\u0633\u0627\u0645 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u063a\u0637\u064a \u0645\u0648\u0627\u0636\u064a\u0639 \u0645\u062e\u062a\u0644\u0641\u0629:\n<ul>\n<li><strong>\u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0648\u062a\u0648\u0627\u0631\u064a\u062e\u0647:<\/strong> \u0645\u0646 \u0647\u0648 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062d\u0648\u0644 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0645\u0646\u0630 \u0645\u062a\u0649\u061f.<\/li>\n<li><strong>\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621:<\/strong> \u0645\u062a\u0649 \u062a\u064f\u0639\u0641\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u061f.<\/li>\n<li><strong>ESRS:<\/strong> \u0645\u0627 \u0647\u064a \u0645\u0639\u0627\u064a\u064a\u0631 ESRS \u0627\u0644\u062a\u064a \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0648\u0643\u064a\u0641 \u064a\u0646\u0628\u063a\u064a \u0644\u0647\u0627 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627\u061f.<\/li>\n<li><strong>\u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 8 \u0645\u0646 \u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0641:<\/strong> \u0643\u064a\u0641\u064a\u0629 \u062a\u0636\u0645\u064a\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0627\u062f\u0629 8 \u0645\u0646 \u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/li>\n<li><strong>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0644\u063a\u0629 \u0648\u0627\u0644\u062a\u0646\u0633\u064a\u0642:<\/strong> \u0628\u0623\u064a \u0644\u063a\u0629 \u0648\u0628\u0623\u064a \u0634\u0643\u0644 \u064a\u0646\u0628\u063a\u064a \u0625\u0639\u062f\u0627\u062f \u0648\u0646\u0634\u0631 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u061f.<\/li>\n<li><strong>\u0627\u0644\u0625\u0634\u0631\u0627\u0641:<\/strong> \u0645\u0627 \u0647\u064a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0628\u064a\u0627\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u061f.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629:<\/strong> \u0645\u0646 \u064a\u0645\u0643\u0646\u0647 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0645\u0627 \u0647\u064a \u0634\u0631\u0648\u0637 \u0627\u0644\u062a\u062d\u0642\u0642\u061f.<\/li>\n<li><strong>\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u062b\u0627\u0644\u062b\u0629:<\/strong> \u0643\u064a\u0641 \u062a\u0646\u0637\u0628\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u0646 \u062f\u0648\u0644 \u062b\u0627\u0644\u062b\u0629.<\/li>\n<li><strong>SFDR:<\/strong> \u0643\u064a\u0641 \u062a\u0631\u062a\u0628\u0637 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0648\u0645\u0624\u0634\u0631\u0627\u062a SFDR \u0628\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u061f.<\/li>\n<\/ul>\n<p>\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629 \u0644\u0627 \u062a\u0639\u062f\u0648 \u0643\u0648\u0646\u0647\u0627 \u0648\u0633\u064a\u0644\u0629 \u0645\u0633\u0627\u0639\u062f\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0648\u0644\u0627 \u062a\u064f\u0636\u064a\u0641 \u0623\u064a \u062d\u0642\u0648\u0642 \u0623\u0648 \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u062c\u062f\u064a\u062f\u0629\u060c \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u0644\u064a\u0633\u062a \u062a\u0641\u0633\u064a\u0631\u0627\u064b \u0645\u0644\u0632\u0645\u0627\u064b \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a.<strong><em> SpringR<\/em>\u00a0<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Dokument s n\u00e1zvom &#8222;Ozn\u00e1menie Komisie o v\u00fdklade niektor\u00fdch ustanoven\u00ed smernice 2013\/34\/E\u00da (smernica o \u00fa\u010dtovn\u00edctve), smernice 2006\/43\/ES (smernica o audite), nariadenia (E\u00da) \u010d. 537\/2014 (nariadenie o audite), smernice 2004\/109\/ES (smernica o transparentnosti), delegovan\u00e9ho nariadenia (E\u00da) 2023\/2772 (prv\u00fd s\u00fabor eur\u00f3pskych \u0161tandardov pre pod\u00e1vanie spr\u00e1v o udr\u017eate\u013enosti, &#8222;prv\u00fd delegovan\u00fd akt ESRS&#8220;) a nariadenia (E\u00da) 2019\/2088 (nariadenie o zverej\u0148ovan\u00ed [&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-32347","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\/32347","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=32347"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/32347\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=32347"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=32347"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=32347"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}