{"id":33824,"date":"2025-02-06T19:08:13","date_gmt":"2025-02-06T18:08:13","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=33824"},"modified":"2025-02-06T19:12:41","modified_gmt":"2025-02-06T18:12:41","slug":"poradny-organ-europskej-komisie-nacrtava-navrh-prepracovanej-taxonomie","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2025\/02\/06\/poradny-organ-europskej-komisie-nacrtava-navrh-prepracovanej-taxonomie\/","title":{"rendered":"\u0647\u064a\u0626\u0629 \u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629 \u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0641\u0648\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u062a\u062d\u062f\u062f \u0645\u0642\u062a\u0631\u062d\u064b\u0627 \u0644\u062a\u0635\u0646\u064a\u0641 \u0645\u0646\u0642\u062d"},"content":{"rendered":"<p>\u0644\u0642\u062f \u0637\u0648\u0631\u062a \u0645\u0646\u0635\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0644\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645 <a href=\"https:\/\/finance.ec.europa.eu\/document\/download\/5ae0ef14-2852-459a-bbbe-e55e1215a374_en?filename=250205-sustainable-finance-platform-simplifying-taxonomy_en.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">\u062a\u0642\u0631\u064a\u0631 \u0642\u0627\u0628\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645<\/span><\/a><strong> \u0648\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u062a\u0628\u0633\u064a\u0637 \u062a\u0635\u0646\u064a\u0641 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a<\/strong> \u0644\u062f\u0639\u0645 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645. \u0648\u0642\u062f \u0623\u064f\u0639\u062f \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0641\u064a \u0641\u0628\u0631\u0627\u064a\u0631 2025., <!--more-->reaguje na mand\u00e1t Eur\u00f3pskej komisie, ktor\u00fdm je <strong>pom\u00f4c\u0165 zjednodu\u0161i\u0165 a zlep\u0161i\u0165 efekt\u00edvnos\u0165 r\u00e1mca taxon\u00f3mie<\/strong> zlep\u0161en\u00edm jeho pou\u017eite\u013enosti.<\/p>\n<p>\u0628\u064a\u0646 <strong>k\u013e\u00fa\u010dov\u00e9 oblasti na zlep\u0161enie<\/strong> patr\u00ed zjednodu\u0161enie, pr\u00edstup k \u00fadajom a s\u00falad s in\u00fdmi nariadeniami. Spr\u00e1va pon\u00faka odpor\u00fa\u010dania Eur\u00f3pskej komisii vych\u00e1dzaj\u00face z dvojro\u010dn\u00fdch pozorovan\u00ed trhu, pilotn\u00fdch projektov a komunik\u00e1cie so zainteresovan\u00fdmi stranami vr\u00e1tane investorov, \u00faverov\u00fdch in\u0161tit\u00faci\u00ed, pois\u0165ovn\u00ed a mal\u00fdch a stredn\u00fdch podnikov.<\/p>\n<p>Platforma vypracovala odpor\u00fa\u010dania t\u00fdkaj\u00face sa krit\u00e9ri\u00ed \u201ev\u00fdrazne nepo\u0161kodzova\u0165\u201c (DNSH) a navrhuje odpor\u00fa\u010dania na podporu postupn\u00e9ho dobrovo\u013en\u00e9ho prijatia krit\u00e9ri\u00ed DNSH verejn\u00fdmi subjektmi. Cie\u013eom t\u00fdchto odpor\u00fa\u010dan\u00ed je zabezpe\u010di\u0165, aby odhady pou\u017e\u00edvan\u00e9 pre finan\u010dn\u00e9 produkty investuj\u00face do spolo\u010dnost\u00ed mimo E\u00da \u2013 alebo vykazovanie expoz\u00edci\u00ed mimo E\u00da \u00faverov\u00fdmi in\u0161tit\u00faciami \u2013 nez\u00edskali neprimeran\u00fa v\u00fdhodu oproti produktom investuj\u00facim do spolo\u010dnost\u00ed v E\u00da, ktor\u00e9 podliehaj\u00fa povinnostiam vykazovania pod\u013ea taxon\u00f3mie.<\/p>\n<p>Platforma tie\u017e zva\u017eovala tieto <strong>k\u013e\u00fa\u010dov\u00e9 z\u00e1sady pri formulovan\u00ed odpor\u00fa\u010dan\u00ed na zjednodu\u0161enie<\/strong>:<\/p>\n<ul>\n<li>Z\u00e1sada konzistentnosti: Zabezpe\u010di\u0165 konzistentnos\u0165 medzi nariadeniami odstr\u00e1nen\u00edm prekr\u00fdvania a nekonzistentnost\u00ed.<\/li>\n<li>Z\u00e1sada proporcionality: Odpor\u00fa\u010dania by mali by\u0165 \u00famern\u00e9 zlo\u017eitosti probl\u00e9mu a mali by zoh\u013ead\u0148ova\u0165 n\u00e1klady a pr\u00ednosy.<\/li>\n<li>Z\u00e1sada zamerania na bud\u00facnos\u0165: Zameranie by malo by\u0165 na bud\u00face invest\u00edcie a \u010dinnosti, a nie na minul\u00e9 \u010dinnosti.<\/li>\n<li>Z\u00e1sada uplatnite\u013enosti: Zabezpe\u010di\u0165, aby boli v\u0161etky odpor\u00fa\u010dania praktick\u00e9 a realizovate\u013en\u00e9.<\/li>\n<li>Z\u00e1sada predbe\u017enej opatrnosti: Udr\u017eiava\u0165 spo\u013eahlivos\u0165 r\u00e1mca trvalo udr\u017eate\u013en\u00e9ho financovania E\u00da rie\u0161en\u00edm informa\u010dn\u00fdch potrieb r\u00f4znych hospod\u00e1rskych zainteresovan\u00fdch str\u00e1n s cie\u013eom u\u013eah\u010di\u0165 dosiahnutie klimatick\u00fdch a environment\u00e1lnych cie\u013eov E\u00da a z\u00e1rove\u0148 sa vyhn\u00fa\u0165 zbyto\u010dnej z\u00e1\u0165a\u017ei vykazovania.<\/li>\n<\/ul>\n<p>\u0628\u064a\u0646 <strong>\u010fal\u0161ie k\u013e\u00fa\u010dov\u00e9 odpor\u00fa\u010dania<\/strong> platformy patria:<\/p>\n<ul>\n<li><strong>Zjednodu\u0161enie vykazovania<\/strong> v r\u00e1mci taxon\u00f3mie E\u00da.<\/li>\n<li><strong>U\u013eah\u010denie pr\u00edstupu<\/strong> MSP k trvalo udr\u017eate\u013en\u00e9mu financovaniu.<\/li>\n<li>Vykonanie <strong>komplexn\u00e9ho presk\u00famania v\u0161etk\u00fdch krit\u00e9ri\u00ed DNSH<\/strong> so zameran\u00edm na pou\u017eite\u013enos\u0165, najm\u00e4 pokia\u013e ide o obrat.<\/li>\n<li>Umo\u017enenie posudzovania s\u00faladu DNSH pre zos\u00faladenie obratu len na z\u00e1klade princ\u00edpu \u201edodr\u017eiavaj alebo vysvetli\u201c ako do\u010dasn\u00e9 opatrenie.<\/li>\n<li>Zos\u00faladenie po\u017eiadaviek krit\u00e9ri\u00ed DNSH s eur\u00f3pskymi pr\u00e1vnymi predpismi a zoh\u013eadnenie medzin\u00e1rodn\u00fdch noriem alebo environment\u00e1lnych \u0161tandardov.<\/li>\n<li>Poskytovanie usmernen\u00ed o frekvencii pos\u00faden\u00ed po\u017eadovan\u00fdch pod\u013ea krit\u00e9ri\u00ed DNSH.<\/li>\n<li>Umo\u017enenie pou\u017e\u00edvania odhadov a proxy na pos\u00fadenie krit\u00e9ri\u00ed DNSH pre expoz\u00edcie finan\u010dn\u00fdch subjektov mimo E\u00da, mimo CSRD a maloobchodn\u00e9 expoz\u00edcie.<\/li>\n<li>Povinn\u00e9 vykazovanie KPI OpEx len pre n\u00e1klady na v\u00fdskum a v\u00fdvoj.<\/li>\n<li>Zjednodu\u0161enie v\u00fdpo\u010dtu OpEx a zv\u00fd\u0161enie jeho relevantnosti zos\u00faladen\u00edm s podnikov\u00fdmi \u0161tandardmi vykazovania finan\u010dn\u00fdch v\u00fdkazov.<\/li>\n<li>Zavedenie prahovej hodnoty v\u00fdznamnosti pre v\u00fdpo\u010det KPI v nefinan\u010dnom podnikovom vykazovan\u00ed.<\/li>\n<li>Zabezpe\u010denie <strong>s\u00fadr\u017enosti medzi r\u00f4znymi nariadeniami o vykazovan\u00ed<\/strong> a zjednodu\u0161enie \u0161abl\u00f3n zn\u00ed\u017een\u00edm po\u010dtu pol\u00ed alebo kombinovan\u00edm \u0161abl\u00f3n.<\/li>\n<li>Umo\u017enenie odhadov taxon\u00f3mie v pr\u00edpadoch, ke\u010f spolo\u010dnosti nepodliehaj\u00fa vykazovaniu taxon\u00f3mie.<\/li>\n<li>Vypracovanie v\u010dasn\u00fdch usmernen\u00ed o \u201euisten\u00ed sa\u201c o vykazovan\u00ed taxon\u00f3mie vr\u00e1tane uplat\u0148ovania prahovej hodnoty v\u00fdznamnosti alebo z\u00e1sady v\u00fdznamnosti.<\/li>\n<li>Zabezpe\u010denie \u00fa\u010dasti aud\u00edtorov a poskytovate\u013eov uistenia sa na bud\u00facej platforme a podpora spolo\u010dn\u00fdch pr\u00edstupov k interpret\u00e1cii a uisteniu sa o \u00fadajoch.<\/li>\n<li>Podpora dobrovo\u013en\u00e9ho vykazovania samostatn\u00e9ho pomeru udr\u017eate\u013enosti MSP \u00faverov\u00fdmi in\u0161tit\u00faciami pre nek\u00f3tovan\u00e9 MSP pomocou zjednodu\u0161en\u00e9ho pr\u00edstupu navrhovan\u00e9ho platformou.<\/li>\n<li>Zos\u00faladenie povinnost\u00ed a met\u00f3d vykazovania s normami a pokynmi Komisie.<\/li>\n<li><strong>Rie\u0161enie asymetrie pomeru<\/strong> vyl\u00fa\u010den\u00edm akt\u00edv, ktor\u00e9 nemo\u017eno mera\u0165 pod\u013ea taxon\u00f3mie, z menovate\u013ea.<\/li>\n<li>Umo\u017enenie pou\u017e\u00edvania EPC vr\u00e1tane zmien EPC pre renov\u00e1cie, ako aj stavebn\u00fdch predpisov a rokov v\u00fdstavby ako odhadov a proxy pre \u00faverov\u00e9 in\u0161tit\u00facie na pos\u00fadenie ich hypot\u00e9k vo\u010di taxon\u00f3mii.<\/li>\n<li>Oslobodenie \u00faverov\u00fdch in\u0161tit\u00faci\u00ed od povinnosti overova\u0165 s\u00falad s krit\u00e9riami DNSH ako do\u010dasn\u00e9 opatrenie.<\/li>\n<li>Umo\u017enenie zahrnutia k\u00f3tovan\u00fdch MSP, ktor\u00e9 vykazuj\u00fa pomocou zjednodu\u0161en\u00e9ho pr\u00edstupu vyvinut\u00e9ho platformou, do \u010ditate\u013ea GAR a GIR.<\/li>\n<li>Zahrnutie nek\u00f3tovan\u00fdch MSP do \u010ditate\u013ea pomocou zjednodu\u0161en\u00e9ho pr\u00edstupu navrhovan\u00e9ho platformou.<\/li>\n<li>Zjednodu\u0161enie \u0161abl\u00f3n zn\u00ed\u017een\u00edm po\u010dtu pol\u00ed alebo kombinovan\u00edm \u0161abl\u00f3n.<\/li>\n<\/ul>\n<p>Spr\u00e1va obsahuje tie\u017e mno\u017estvo pr\u00edloh s podrobn\u00fdmi inform\u00e1ciami a odpor\u00fa\u010daniami. <strong><em>SpringR<\/em><\/strong><\/p>\n<p><strong>\u0645\u0633\u0631\u062f \u0627\u0644\u0645\u0635\u0637\u0644\u062d\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/strong><\/p>\n<ul>\n<li><strong>CSRD (Corporate Sustainability Reporting Directive):<\/strong> Smernica o vykazovan\u00ed inform\u00e1ci\u00ed o udr\u017eate\u013enosti podnikov. Vy\u017eaduje, aby ve\u013ek\u00e9 spolo\u010dnosti a k\u00f3tovan\u00e9 spolo\u010dnosti pod\u00e1vali spr\u00e1vy o environment\u00e1lnych a soci\u00e1lnych dopadoch svojej \u010dinnosti.<\/li>\n<li><strong>DNSH (Do No Significant Harm):<\/strong> &#8222;V\u00fdrazne nepo\u0161kodzova\u0165&#8220;. Princ\u00edp, pod\u013ea ktor\u00e9ho mus\u00ed ekonomick\u00e1 aktivita, aby bola pova\u017eovan\u00e1 za udr\u017eate\u013en\u00fa, v\u00fdrazne nepo\u0161kodzova\u0165 \u017eiadny z environment\u00e1lnych cie\u013eov taxon\u00f3mie E\u00da.<\/li>\n<li><strong>EBA (European Banking Authority):<\/strong> Eur\u00f3psky org\u00e1n pre bankovn\u00edctvo. Nez\u00e1visl\u00fd org\u00e1n E\u00da, ktor\u00e9ho cie\u013eom je zabezpe\u010di\u0165 \u00fa\u010dinn\u00fa a jednotn\u00fa regul\u00e1ciu a doh\u013ead nad bankov\u00fdm sektorom v Eur\u00f3pe.<\/li>\n<li><strong>EEA (European Environment Agency):<\/strong> Eur\u00f3pska environment\u00e1lna agent\u00fara. Agent\u00fara E\u00da, ktorej poslan\u00edm je poskytova\u0165 spo\u013eahliv\u00e9 a nez\u00e1visl\u00e9 inform\u00e1cie o \u017eivotnom prostred\u00ed.<\/li>\n<li><strong>EFRAG (European Financial Reporting Advisory Group):<\/strong> Eur\u00f3pska poradn\u00e1 skupina pre finan\u010dn\u00e9 v\u00fdkazn\u00edctvo. S\u00fakromn\u00e1 neziskov\u00e1 organiz\u00e1cia, ktor\u00e1 poskytuje Eur\u00f3pskej komisii technick\u00e9 poradenstvo v oblasti \u00fa\u010dtovn\u00edctva.<\/li>\n<li><strong>EIOPA (European Insurance and Occupational Pensions Authority):<\/strong> Eur\u00f3psky org\u00e1n pre pois\u0165ovn\u00edctvo a d\u00f4chodkov\u00e9 poistenie zamestnancov. Org\u00e1n E\u00da, ktor\u00e9ho cie\u013eom je zabezpe\u010di\u0165 \u00fa\u010dinn\u00fa a jednotn\u00fa regul\u00e1ciu a doh\u013ead nad odvetviami pois\u0165ovn\u00edctva a d\u00f4chodkov\u00e9ho poistenia zamestnancov v Eur\u00f3pe.<\/li>\n<li><strong>EPC (Energy Performance Certificate):<\/strong> Osved\u010denie o energetickej hospod\u00e1rnosti. Dokument, ktor\u00fd poskytuje inform\u00e1cie o energetickej \u00fa\u010dinnosti budovy.<\/li>\n<li><strong>ESAs (European Supervisory Authorities):<\/strong> Eur\u00f3pske org\u00e1ny doh\u013eadu. S\u00fahrnn\u00e9 ozna\u010denie pre EBA, ESMA a EIOPA.<\/li>\n<li><strong>ESG (Environmental, Social, and Governance):<\/strong> Environment\u00e1lne, soci\u00e1lne a riadiace faktory. Krit\u00e9ria, ktor\u00e9 investori pou\u017e\u00edvaj\u00fa na pos\u00fadenie udr\u017eate\u013enosti a etick\u00e9ho vplyvu invest\u00edcie.<\/li>\n<li><strong>ESMA (European Securities and Markets Authority):<\/strong> Eur\u00f3psky org\u00e1n pre cenn\u00e9 papiere a trhy. Eur\u00f3psky regula\u010dn\u00fd org\u00e1n dohliadaj\u00faci na eur\u00f3pske finan\u010dn\u00e9 trhy.<\/li>\n<li><strong>ESRS (European Sustainability Reporting Standards):<\/strong> Eur\u00f3pske \u0161tandardy pre vykazovanie o udr\u017eate\u013enosti. Stanovuj\u00fa \u0161pecifick\u00e9 po\u017eiadavky na pod\u00e1vanie spr\u00e1v o udr\u017eate\u013enosti v r\u00e1mci CSRD.<\/li>\n<li><strong>EU Taxonomy:<\/strong> Taxon\u00f3mia E\u00da. Klasifika\u010dn\u00fd syst\u00e9m zriaden\u00fd Eur\u00f3pskou \u00faniou na ur\u010denie, ktor\u00e9 ekonomick\u00e9 aktivity s\u00fa environment\u00e1lne udr\u017eate\u013en\u00e9.<\/li>\n<li><strong>FinGuar KPI (Financial Guarantees KPI):<\/strong> KPI finan\u010dn\u00fdch z\u00e1ruk. Ukazovate\u013e v\u00fdkonnosti (KPI) vz\u0165ahuj\u00faci sa na finan\u010dn\u00e9 z\u00e1ruky v kontexte udr\u017eate\u013en\u00fdch financi\u00ed.<\/li>\n<li><strong>FMP (Financial Market Participant):<\/strong> \u00da\u010dastn\u00edk finan\u010dn\u00e9ho trhu. Subjekt, ktor\u00fd sa z\u00fa\u010dast\u0148uje na finan\u010dn\u00fdch trhoch, ako s\u00fa investi\u010dn\u00e9 firmy, spr\u00e1vcovia akt\u00edv a pois\u0165ovne.<\/li>\n<li><strong>GAR (Green Asset Ratio):<\/strong> Ukazovate\u013e zelen\u00fdch akt\u00edv. Ukazovate\u013e pou\u017e\u00edvan\u00fd \u00faverov\u00fdmi in\u0161tit\u00faciami na vykazovanie podielu akt\u00edv, ktor\u00e9 s\u00fa v s\u00falade s taxon\u00f3miou E\u00da.<\/li>\n<li><strong>GHG (Greenhouse Gas):<\/strong> Sklen\u00edkov\u00fd plyn. Plyn v atmosf\u00e9re, ktor\u00fd absorbuje a vy\u017earuje teplo.<\/li>\n<li><strong>GIR (Green Investment Ratio):<\/strong> Ukazovate\u013e zelen\u00fdch invest\u00edci\u00ed. Ukazovate\u013e pou\u017e\u00edvan\u00fd na meranie podielu invest\u00edci\u00ed, ktor\u00e9 s\u00fa environment\u00e1lne udr\u017eate\u013en\u00e9.<\/li>\n<li><strong>IPSF (International Platform on Sustainable Finance):<\/strong> Medzin\u00e1rodn\u00e1 platforma pre udr\u017eate\u013en\u00e9 financovanie. Medzin\u00e1rodn\u00e9 f\u00f3rum na podporu spolupr\u00e1ce v oblasti udr\u017eate\u013en\u00e9ho financovania.<\/li>\n<li><strong>KPI (Key Performance Indicator):<\/strong> K\u013e\u00fa\u010dov\u00fd ukazovate\u013e v\u00fdkonnosti. Merate\u013en\u00e1 hodnota, ktor\u00e1 demon\u0161truje, ako \u00fa\u010dinne spolo\u010dnos\u0165 dosahuje k\u013e\u00fa\u010dov\u00e9 obchodn\u00e9 ciele.<\/li>\n<li><strong>M-CGT (Multi-jurisdiction Common Ground Taxonomy):<\/strong> Spolo\u010dn\u00e1 taxon\u00f3mia pre viacer\u00e9 jurisdikcie. Snaha o zos\u00faladenie r\u00f4znych n\u00e1rodn\u00fdch a region\u00e1lnych taxon\u00f3mi\u00ed pre udr\u017eate\u013en\u00e9 financovanie.<\/li>\n<li><strong>MS (Minimum Safeguards):<\/strong> Minim\u00e1lne z\u00e1ruky. S\u00fabor minim\u00e1lnych soci\u00e1lnych a riadiacich \u0161tandardov, ktor\u00e9 musia aktivity sp\u013a\u0148a\u0165, aby boli pova\u017eovan\u00e9 za udr\u017eate\u013en\u00e9 pod\u013ea taxon\u00f3mie E\u00da.<\/li>\n<li><strong>OpEx (Operating Expenditure):<\/strong> Prev\u00e1dzkov\u00e9 n\u00e1klady. N\u00e1klady spojen\u00e9 s be\u017enou prev\u00e1dzkou podniku alebo akt\u00edva.<\/li>\n<li><strong>SC (Screening Criteria):<\/strong> Krit\u00e9ri\u00e1 preverovania. S\u00fabor kvantitat\u00edvnych a kvalitat\u00edvnych krit\u00e9ri\u00ed, ktor\u00e9 musia by\u0165 splnen\u00e9, aby sa ekonomick\u00e1 aktivita kvalifikovala ako environment\u00e1lne udr\u017eate\u013en\u00e1 pod\u013ea taxon\u00f3mie E\u00da.<\/li>\n<li><strong>SFDR (Sustainable Finance Disclosure Regulation):<\/strong> Nariadenie o zverej\u0148ovan\u00ed inform\u00e1ci\u00ed v sektore finan\u010dn\u00fdch slu\u017eieb, t\u00fdkaj\u00facich sa udr\u017eate\u013enosti. Stanovuje po\u017eiadavky na transparentnos\u0165 pre \u00fa\u010dastn\u00edkov finan\u010dn\u00e9ho trhu v oblasti integr\u00e1cie riz\u00edk a dopadov udr\u017eate\u013enosti.<\/li>\n<li><strong>SME (Small and Medium-sized Enterprise):<\/strong> Mal\u00fd a stredn\u00fd podnik. Podnik, ktor\u00fd sp\u013a\u0148a ur\u010dit\u00e9 krit\u00e9ri\u00e1 t\u00fdkaj\u00face sa po\u010dtu zamestnancov a obratu.<\/li>\n<li><strong>SSA (Sovereigns, Supranational and Agencies):<\/strong> Suver\u00e9nne, nadn\u00e1rodn\u00e9 a agent\u00farne subjekty. Emitenti dlhov, ktor\u00ed predstavuj\u00fa \u0161t\u00e1ty, medzin\u00e1rodn\u00e9 organiz\u00e1cie a agent\u00fary, ktor\u00e9 s\u00fa nimi zriaden\u00e9.<\/li>\n<li><strong>TSC (Technical Screening Criteria):<\/strong> Technick\u00e9 krit\u00e9ri\u00e1 hodnotenia. S\u00fabor kvantitat\u00edvnych a kvalitat\u00edvnych po\u017eiadaviek, ktor\u00e9 mus\u00ed sp\u013a\u0148a\u0165 ekonomick\u00e1 aktivita, aby bola kvalifikovan\u00e1 ako environment\u00e1lne udr\u017eate\u013en\u00e1 pod\u013ea taxon\u00f3mie E\u00da.<\/li>\n<li><strong>Turnover KPI:<\/strong> K\u013e\u00fa\u010dov\u00fd ukazovate\u013e v\u00fdkonnosti obratu.<\/li>\n<li><strong>UoP (Use of Proceeds):<\/strong> Pou\u017eitie v\u00fdnosov. Ozna\u010duje, ako bud\u00fa v\u00fdnosy z dlhopisu alebo \u00faveru pou\u017eit\u00e9. V kontexte udr\u017eate\u013en\u00fdch financi\u00ed sa v\u00fdnosy zvy\u010dajne pou\u017e\u00edvaj\u00fa na financovanie projektov s environment\u00e1lnym alebo soci\u00e1lnym pr\u00ednosom.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Platforma E\u00da pre trvalo udr\u017eate\u013en\u00e9 financovanie vypracovala spr\u00e1vu o pou\u017eite\u013enosti a \u00fadajoch s cie\u013eom zjednodu\u0161i\u0165 taxon\u00f3miu E\u00da na podporu trvalo udr\u017eate\u013en\u00e9ho financovania. Spr\u00e1va, ktor\u00e1 bola vypracovan\u00e1 vo febru\u00e1ri 2025,<\/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-33824","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\/33824","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=33824"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/33824\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=33824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=33824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=33824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}