{"id":36015,"date":"2025-06-04T06:26:04","date_gmt":"2025-06-04T04:26:04","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=36015"},"modified":"2025-06-04T06:26:50","modified_gmt":"2025-06-04T04:26:50","slug":"esg-legislativa-eu-2024-2025-a-povinnosti-podla-velkosti-podnikov","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2025\/06\/04\/esg-legislativa-eu-2024-2025-a-povinnosti-podla-velkosti-podnikov\/","title":{"rendered":"\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 (2024-2025) \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0648\u0641\u0642\u064b\u0627 \u0644\u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629"},"content":{"rendered":"<p>\u064a\u064f\u062f\u062e\u0644 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u062c\u062f\u064a\u062f\u0629 \u0645\u0646 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062a\u064a \u062a\u063a\u0637\u064a \u062c\u0645\u064a\u0639 \u0623\u0631\u0643\u0627\u0646 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0627\u0644\u062b\u0644\u0627\u062b\u0629. \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0633\u0627\u0631\u064a\u0629 \u0645\u0627 \u064a\u0644\u064a: <strong>CSRD<\/strong> (\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0628\u0634\u0623\u0646 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629\u060c,<!--more--> Directive <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2022\/2464\/oj?eliuri=eli%3Adir%3A2022%3A2464%3Aoj&amp;locale=sk\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">2022\/2464\/E\u00da<\/span><\/a>), <strong>CSDDD<\/strong> (Smernica o zodpovednom podnikan\u00ed \u2013 due diligence, Directive <a href=\"https:\/\/eur-lex.europa.eu\/eli\/dir\/2024\/1760\/oj?eliuri=eli%3Adir%3A2024%3A1760%3Aoj&amp;locale=sk\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">2024\/1760\/E\u00da<\/span><\/a>) a <strong>EU taxon\u00f3mia<\/strong> (Regul\u00e1cia 2020\/852 o udr\u017eate\u013en\u00fdch ekonomick\u00fdch aktivit\u00e1ch).<\/p>\n<ul>\n<li><strong>CSRD<\/strong> v\u00fdrazne roz\u0161iruje povinnosti reportovania udr\u017eate\u013enosti pre firmy \u2013 nahr\u00e1dza star\u0161iu NFRD. Zahr\u0148uje v\u0161etky E\/S\/G aspekty \u2013 firmy musia pravidelne zverej\u0148ova\u0165 environment\u00e1lne (napr. emisie, klimatick\u00e9 ciele, zne\u010distenie, spotrebu zdrojov), soci\u00e1lne (\u013eudsk\u00e9 pr\u00e1va, pracovn\u00e9 podmienky, diverzitu) i riadiace inform\u00e1cie (sp\u00f4sob riadenia, etick\u00e9 politiky) vo svojej spr\u00e1ve o udr\u017eate\u013enosti. Pr\u00edstup \u201edouble materiality\u201c znamen\u00e1, \u017ee firmy popisuj\u00fa rizik\u00e1 UDR\u017dATE\u013dNOSTI, ktor\u00e9 ich ohrozuj\u00fa, aj ich vlastn\u00fd vplyv na \u017eivotn\u00e9 prostredie a spolo\u010dnos\u0165. Od roku 2023 s\u00fa vyv\u00edjan\u00e9 povinn\u00e9 <strong>ESRS \u0161tandardy<\/strong> (European Sustainability Reporting Standards), ktor\u00e9 harmonizuj\u00fa formu a obsah tejto spr\u00e1vy.<\/li>\n<li><strong>CSDDD<\/strong> (v plnej platnosti od 25.7.2024, transpoz\u00edcia do j\u00fala 2027) zav\u00e1dza povinn\u00fa <strong>due diligence<\/strong> zodpovednos\u0165 za <strong>\u013eudsk\u00e9 pr\u00e1va a \u017eivotn\u00e9 prostredie<\/strong> v glob\u00e1lnych dod\u00e1vate\u013esk\u00fdch re\u0165azcoch. Firmy v rozsahu musia identifikova\u0165 a predch\u00e1dza\u0165 (resp. zmier\u0148ova\u0165) re\u00e1lne \u010di potenci\u00e1lne negat\u00edvne dopady svojich vlastn\u00fdch aktiv\u00edt aj aktiv\u00edt dod\u00e1vate\u013eov na \u017eivotn\u00e9 prostredie a pracovn\u00e9 podmienky. Ve\u013ek\u00e9 firmy musia prija\u0165 ak\u010dn\u00fd pl\u00e1n na zmiernenie klimatick\u00fdch zmien (v s\u00falade s cie\u013eom 2050 a medzip\u00f4sobiacimi cie\u013emi E\u00da). CSDDD zakotvuje aj mechanizmy s\u0165a\u017enost\u00ed a pr\u00e1vnu zodpovednos\u0165 \u2013 v pr\u00edpade nedostato\u010dnej due diligence m\u00f4\u017eu firmy \u010deli\u0165 civilnej zodpovednosti za \u0161kody.<\/li>\n<li><strong>EU taxon\u00f3mia<\/strong> (Regul\u00e1cia 2020\/852) definuje, ktor\u00e9 ekonomick\u00e9 \u010dinnosti s\u00fa environment\u00e1lne udr\u017eate\u013en\u00e9 (zameran\u00e9 hlavne na ciele klimatick\u00e9 zmiernenie a adapt\u00e1ciu, postupne dop\u013a\u0148an\u00e9 o vodu, cirkul\u00e1rnu ekonomiku, zne\u010distenie, biodiverzitu). Firmy podliehaj\u00face CSRD musia vykazova\u0165, ak\u00fd podiel ich obratu \u010di invest\u00edci\u00ed je v s\u00falade s taxon\u00f3miou (\u201eTaxonomy-aligned\u201c). T\u00e1to inform\u00e1cia sa vklad\u00e1 do spr\u00e1vy o udr\u017eate\u013enosti (najm\u00e4 do sekcie E), \u010d\u00edm sa zabezpe\u010d\u00ed preh\u013ead pre investorov o zelenosti podnikania. Taxon\u00f3mia je s\u00fa\u010das\u0165ou \u0161ir\u0161ieho r\u00e1mca \u201esustainable finance\u201c vr\u00e1tane nariadenia SFDR (od roku 2021 pre finan\u010dn\u00e9 trhy).<\/li>\n<\/ul>\n<p>Okrem toho existuj\u00fa \u010fal\u0161ie relevantn\u00e9 opatrenia: <strong>NFRD<\/strong> (2014\/95\/E\u00da) bol nahraden\u00fd CSRD, <strong>Ochrana oznamovate\u013eov<\/strong> (Whistleblower Directive 2019) posil\u0148uje governance, <strong>pr\u00edpravky Soci\u00e1lnej Trhovej hospod\u00e1rskej politiky E\u00da<\/strong> (napr. Board Diversity, Pay Transparency), <strong>E\u00da regul\u00e1cia proti odles\u0148ovaniu<\/strong> (EUDR 2023) a pod. Tieto \u010dasto dop\u013a\u0148aj\u00fa ESG po\u017eiadavky (napr. EUDR zav\u00e4zuje firmy zabezpe\u010di\u0165, \u017ee ich v\u00fdrobky nepoch\u00e1dzaj\u00fa z nez\u00e1konn\u00fdch odles\u0148ovan\u00fdch \u00fazem\u00ed).<\/p>\n<h2>Pripravovan\u00e9 a navrhovan\u00e9 legislat\u00edvne opatrenia<\/h2>\n<p>E\u00da pokra\u010duje v legislat\u00edvnych iniciat\u00edvach na zjednodu\u0161enie a roz\u0161\u00edrenie ESG povinnost\u00ed:<\/p>\n<ul>\n<li><strong>Omnibus bal\u00edk (febru\u00e1r 2025)<\/strong> \u2013 Komisia predlo\u017eila n\u00e1vrhy na \u00fapravu CSRD a CSDDD, aby sa zn\u00ed\u017eila administrat\u00edvna z\u00e1\u0165a\u017e najm\u00e4 pre men\u0161ie firmy. Medzi navrhovan\u00e9 zmeny patr\u00ed posun term\u00ednov o 1\u20132 roky: napr\u00edklad SME emitenti (tie, ktor\u00e9 maj\u00fa cenn\u00e9 papiere na burze) maj\u00fa pod\u00e1va\u0165 spr\u00e1vy a\u017e od roku 2028 (namiesto p\u00f4vodne 2026). Taktie\u017e sa navrhuje odlo\u017ei\u0165 prv\u00fa uplatnite\u013enos\u0165 CSDDD o rok. Cie\u013eom je s\u00fastredi\u0165 povinnosti na skuto\u010dne ve\u013ek\u00e9 podniky, zatia\u013e \u010do men\u0161ie firmy dostan\u00fa viac \u010dasu na pr\u00edpravu.<\/li>\n<li><strong>Soci\u00e1lna taxon\u00f3mia<\/strong> \u2013 E\u00da sk\u00fama roz\u0161\u00edrenie taxon\u00f3mie aj na soci\u00e1lne ciele (napr. pracovn\u00e9 pr\u00e1va, inkl\u00faziu, vzdel\u00e1vanie). Konzult\u00e1cie Platformy udr\u017eate\u013en\u00e9ho financovania a Eur\u00f3pskeho hospod\u00e1rskeho a soci\u00e1lneho v\u00fdboru zd\u00f4raz\u0148uj\u00fa potrebu definova\u0165 krit\u00e9ri\u00e1 \u201esoci\u00e1lnej udr\u017eate\u013enosti\u201c. K\u00fdm fin\u00e1lna legislat\u00edva zatia\u013e neexistuje, o\u010dak\u00e1va sa \u010fal\u0161ia diskusia a mo\u017en\u00e9 nariadenie v strednodobom horizonte.<\/li>\n<li><strong>\u010eal\u0161ie iniciat\u00edvy<\/strong> \u2013 \u010eal\u0161ie pripravovan\u00e9 opatrenia zah\u0155\u0148aj\u00fa napr\u00edklad n\u00e1vrh smernice o \u201ezelen\u00fdch\u201c (environment\u00e1lnych) tvrdeniach pre spotrebite\u013eov, posilnenie integr\u00e1cie ESG do riadenia podnikov (napr. smernice o zverej\u0148ovan\u00ed odmien \u010di zast\u00fapen\u00ed zamestnancov) a rev\u00edzie taxon\u00f3mie. Napr\u00edklad Komisia pl\u00e1nuje dokon\u010di\u0165 delegovan\u00e9 akty k taxon\u00f3mii pre ciele vodn\u00e9 zdroje, udr\u017eate\u013enos\u0165 \u2013 a aktualizova\u0165 krit\u00e9ri\u00e1, vr\u00e1tane posudzovania plynu a jadra. Tieto n\u00e1vrhy e\u0161te \u010dakaj\u00fa na schv\u00e1lenie.<\/li>\n<\/ul>\n<h2>Po\u017eiadavky pod\u013ea ve\u013ekosti firiem<\/h2>\n<p>E\u00da z\u00e1kony rozli\u0161uj\u00fa povinnosti pod\u013ea ve\u013ekosti podniku (micro, mal\u00e9, stredn\u00e9, ve\u013ek\u00e9, ako definuje \u010dl\u00e1nok 3 Smernice o \u00fa\u010dtovn\u00edctve). Z\u00e1kladn\u00e9 prahy s\u00fa (dop\u013a\u0148a sa index\u00e1ciou):<\/p>\n<ul>\n<li><strong>Mikropodnik<\/strong>: \u226410 zamestnancov, \u2264\u20ac900 tis. tr\u017eieb, \u2264\u20ac450 tis. akt\u00edv.<\/li>\n<li><strong>Mal\u00fd podnik<\/strong>: \u226450 zamestnancov, \u2264\u20ac10 mil. tr\u017eieb, \u2264\u20ac10 mil. akt\u00edv (nov\u0161ie eurov\u00e1 \u00faprava).<\/li>\n<li><strong>Stredn\u00fd podnik<\/strong>: \u2264250 zamestnancov, \u2264\u20ac50 mil. tr\u017eieb, \u2264\u20ac25 mil. akt\u00edv.<\/li>\n<li><strong>Ve\u013ek\u00fd podnik<\/strong>: prekra\u010duje aspo\u0148 dva z hornej hranice SME (teda zamestnancov &gt;250 a\/alebo tr\u017eby &gt;\u20ac50 mil., akt\u00edva &gt;\u20ac25 mil.).<\/li>\n<\/ul>\n<p><strong>CSRD pod\u013ea ve\u013ekosti:<\/strong> Pln\u00e9 povinnosti uplat\u0148uj\u00fa ve\u013ek\u00e9 firmy. V praxi to znamen\u00e1:<\/p>\n<ul>\n<li>Od r. 2024 sa zav\u00e1dza reportovanie pre verejn\u00e9 subjekty (PAE) a firmy s\u202f&gt;500 zamestnancami, obratom &gt;\u20ac50 mil. a akt\u00edvami &gt;\u20ac25 mil..<\/li>\n<li>Od r. 2025 roz\u0161\u00edrenie na <em>ostan\u00e9 ve\u013ek\u00e9<\/em> firmy (t.j. sp\u013a\u0148aj\u00face \u22652 zo 3 prahov: 250 zam., \u20ac50M obratu, \u20ac25M akt\u00edv).<\/li>\n<li>Od r. 2026 povinn\u00e9 reportovanie aj pre <strong>mal\u00e9 a stredn\u00e9 emitentov<\/strong> (SME \u2013 zo zverejnen\u00fdch cenn\u00fdch papierov, okrem mikropodnikov), s mo\u017enos\u0165ou dvojro\u010dn\u00e9ho odkladu.<\/li>\n<li><strong>Mikropodniky<\/strong> maj\u00fa z reportovania v z\u00e1sade v\u00fdnimku (s\u00fa vy\u0148at\u00e9).<br \/>\nPr\u00edklad: Firma s 300 zamestnancami a obratom \u20ac60 mil. sa pova\u017euje za ve\u013ek\u00fa (dva z prahov) a mus\u00ed pod\u00e1va\u0165 spr\u00e1vu od 2025. S\u00fakromn\u00e1 maloobchodn\u00e1 firma s 20 zamestnancami a 5 mil. obratu je SME a reportova\u0165 povinne nemus\u00ed (ak nie je emitentom akci\u00ed).<\/li>\n<\/ul>\n<p><strong>CSDDD pod\u013ea ve\u013ekosti:<\/strong> Do rozsahu patria <strong>iba ve\u013emi ve\u013ek\u00e9<\/strong> spolo\u010dnosti: podniky E\u00da (s pr\u00e1vnou formou s. r. o., a. s. at\u010f.) s <strong>&gt;1000 zamestnancami a obratom &gt;\u20ac450 mil.<\/strong> (glob\u00e1lne). Zahrnut\u00e9 s\u00fa aj zahrani\u010dn\u00e9 firmy s viac ako \u20ac450 mil. obratom v E\u00da. Men\u0161ie spolo\u010dnosti (mikro, mal\u00e9\/stredn\u00e9) do CSDDD povinnosti priamo nepatria.<\/p>\n<p><strong>Taxon\u00f3mia a in\u00e9:<\/strong> Podniky podliehaj\u00face CSRD musia pri svojej spr\u00e1ve uv\u00e1dza\u0165 \u00fadaje o s\u00falade s taxon\u00f3miou, nez\u00e1visle od toho, \u010di s\u00fa ve\u013ek\u00e9 alebo SME \u2013 ak patria do rozsahu CSRD. Men\u0161ie firmy mimo CSRD (mikro\/SME) tieto povinnosti nemaj\u00fa, i ke\u010f s\u00fa nepriamo ovplyvnen\u00e9 (investori \u010di ve\u013ek\u00ed odberatelia ich bud\u00fa vyz\u00fdva\u0165 na \u00fadaje).<\/p>\n<h2>Implementa\u010dn\u00e9 povinnosti<\/h2>\n<p>Podniky, na ktor\u00e9 sa legislat\u00edva vz\u0165ahuje, musia zavies\u0165 konkr\u00e9tne procesy a intern\u00e9 kontroly:<\/p>\n<ul>\n<li><strong>ESG reporting:<\/strong> Spolo\u010dnos\u0165 priprav\u00ed <strong>sustainability report<\/strong> ako s\u00fa\u010das\u0165 mana\u017e\u00e9rskej spr\u00e1vy (business report) za rok. Pod\u013ea CSRD sa tento report pod\u00e1va elektronicky v jednom form\u00e1te (XHTML). Zverej\u0148ova\u0165 sa m\u00e1 k 4 mesiacom po skon\u010den\u00ed roka a n\u00e1sledne sa odosiela do eur\u00f3pskeho pr\u00edstupov\u00e9ho bodu pre finan\u010dn\u00e9 d\u00e1ta (ESAP). Obsahuje podrobn\u00e9 inform\u00e1cie pod\u013ea ESRS \u0161tandardov: napr. klimatick\u00e9 ciele, emisie, biodiverzitu, pracovn\u00e9 podmienky, \u013eudsk\u00e9 pr\u00e1va, dopady dod\u00e1vate\u013eov, korpora\u010dn\u00e9 riadenie at\u010f. (ka\u017ed\u00fd pilier ESG m\u00e1 svoj modul). Firmy musia preuk\u00e1za\u0165, \u017ee zodpovedne vyhodnocuj\u00fa a reportuj\u00fa svoje environment\u00e1lne a soci\u00e1lne dopady, ako aj opatrenia (pl\u00e1ny) na ich riadenie (napr. <strong>klimatick\u00fd pl\u00e1n<\/strong>).<\/li>\n<li><strong>Audit \/ nez\u00e1visl\u00e9 overenie:<\/strong> \u00dadaje v spr\u00e1ve o udr\u017eate\u013enosti musia by\u0165 overen\u00e9 nez\u00e1visl\u00fdm poskytovate\u013eom (bu\u010f intern\u00fdm auditom alebo aud\u00edtormi). CSRD vy\u017eaduje najprv \u00farove\u0148 <em>obmedzenej istoty<\/em> (limited assurance) a od roku 2028 sa o\u010dak\u00e1va prechod na <em>pln\u00fa istotu<\/em> (reasonable assurance). Overenie vykon\u00e1vaj\u00fa \u0161t\u00e1tny aud\u00edtor alebo akreditovan\u00fd poskytovate\u013e overovac\u00edch slu\u017eieb, pod\u013ea eur\u00f3pskych \u0161tandardov. Posilnenie auditu je nov\u00fd prvok \u2013 pre porovnanie, star\u0161ia smernica NFRD extern\u00e9 overovanie nemala.<\/li>\n<li><strong>Due diligence procesy:<\/strong> Firmy v rozsahu CSDDD musia systematicky zavies\u0165 proces vyhodnocovania dopadov v dod\u00e1vate\u013esk\u00fdch re\u0165azcoch. To zah\u0155\u0148a intern\u00e9 politiky, mapovanie rizikov\u00fdch oblast\u00ed (napr. dod\u00e1vatelia v oblastiach s vysok\u00fdm rizikom poru\u0161ovania \u013eudsk\u00fdch pr\u00e1v), prijatie prevent\u00edvnych a n\u00e1pravn\u00fdch opatren\u00ed (napr. prechod na ekologickej\u0161ie vstupy, zlep\u0161enie podmienok pr\u00e1ce v tov\u00e1r\u0148ach), ako aj zapojenie zainteresovan\u00fdch str\u00e1n (dial\u00f3g s komunitami, n\u00e1prava s\u0165a\u017enost\u00ed). Ve\u013ek\u00e9 podniky musia tie\u017e vypracova\u0165 <strong>pl\u00e1n na dosiahnutie uhl\u00edkovej neutrality<\/strong> do roku 2050 v s\u00falade s Par\u00ed\u017eskou dohodou. Po\u017eiadavky zah\u0155\u0148aj\u00fa aj mechanizmus s\u0165a\u017enost\u00ed a n\u00e1pravy, ktor\u00fd umo\u017en\u00ed podnikom rie\u0161i\u0165 actual negat\u00edvne dopady.<\/li>\n<li><strong>\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a:<\/strong> Okrem hlavnej spr\u00e1vy o udr\u017eate\u013enosti existuj\u00fa povinnosti zverej\u0148ova\u0165 aj detailn\u00e9 \u00fadaje o dodr\u017eiavan\u00ed Taxon\u00f3mie (\u010dl\u00e1nok 8 Taxon\u00f3mie). Tieto sa integruj\u00fa do environment\u00e1lnej \u010dasti spr\u00e1vy (napr. podiel obratu z taxonomy-aligned \u010dinnost\u00ed) a s\u00fa predmetom overenia auditom. Zverejnen\u00e9 inform\u00e1cie pokr\u00fdvaj\u00fa v\u0161etky ESG t\u00e9my (klimatick\u00e9 strat\u00e9gie, rizik\u00e1, indik\u00e1tory a ciele) a zaru\u010duj\u00fa priesvitnos\u0165 pre investorov a verejnos\u0165.<br \/>\nZ technickej str\u00e1nky, odreportovan\u00e9 \u00fadaje musia by\u0165 ozna\u010den\u00e9 pomocou jednotnej digit\u00e1lnej taxon\u00f3mie (XHTML tagging).<\/li>\n<li><strong>Odli\u0161nosti pod\u013ea ve\u013ekosti:<\/strong> \u0644 <strong>mikropodniky<\/strong> a ve\u013ek\u00e9 \u010dasti <em>SME<\/em> ch\u00fdbaj\u00fa priam\u00e9 povinnosti; zvy\u010dajne sa v\u0161ak o\u010dak\u00e1va, \u017ee bud\u00fa vn\u00edma\u0165 po\u017eiadavky svojich partnerov. <strong>Stredn\u00e9 firmy<\/strong> (ak nie s\u00fa listovan\u00e9) ost\u00e1vaj\u00fa v pravidl\u00e1ch mimo rozsahu. Len ve\u013ek\u00e9 spolo\u010dnosti (a osloven\u00e9 SME-emitenti) maj\u00fa kompletn\u00fa sadu povinnost\u00ed (report, audit, due diligence). <strong>Pr\u00edklady:<\/strong> Nadn\u00e1rodn\u00fd koncern (tis\u00edce zamestnancov) bude povinn\u00fd zavies\u0165 cel\u00fd ESG r\u00e1mec \u2013 reportova\u0165 pod\u013ea CSRD, overi\u0165 \u00fadaje, robi\u0165 due diligence a klimatick\u00fd pl\u00e1n. Naopak, rodinn\u00e1 firma s 5 zamestnancami ho pr\u00edpadne dobrovo\u013ene aplikova\u0165 nemus\u00ed. Men\u0161ia burzovo obchodovan\u00e1 firma (napr. s 30 zamestnancami) bude pod CSRD (od roku 2027) a uplatn\u00ed len reporting (nie v\u0161ak CSDDD, ak nespln\u00ed vy\u0161\u0161ie prahy).<\/li>\n<\/ul>\n<p>Celkov\u00e1 spr\u00e1va o ESG po\u017eiadavk\u00e1ch v E\u00da tak zadefinuje povinnosti najm\u00e4 pre najv\u00e4\u010d\u0161ie podniky, pri\u010dom mikro a mal\u00e9 firmy s\u00fa vo v\u00e4\u010d\u0161ine oblast\u00ed vy\u0148at\u00e9. Organiz\u00e1cie by mali zmera\u0165 svoju ve\u013ekos\u0165 pod\u013ea prahov\u00fdch krit\u00e9ri\u00ed (zamestnanci, obrat, akt\u00edva) a pod\u013ea toho sa pripravi\u0165 na potrebu zavies\u0165 intern\u00e9 syst\u00e9my ESG reportingu, auditu a due diligence. Ofici\u00e1lne usmernenia a implementa\u010dn\u00e9 dokumenty (vr\u00e1tane usmernen\u00ed ku ESRS, n\u00e1strojom OECD a usmernen\u00ed Komisie) bud\u00fa firm\u00e1m pom\u00e1ha\u0165 porozumie\u0165 konkr\u00e9tnym po\u017eiadavk\u00e1m a predv\u00edda\u0165 z\u00e1v\u00e4zky v oblasti trvalo udr\u017eate\u013en\u00e9ho podnikania. <em><strong>SpringR<\/strong><\/em><\/p>\n<p><strong>\u0645\u0635\u0627\u062f\u0631:<\/strong> \u00daradn\u00e9 dokumenty E\u00da a anal\u00fdzy \u0161pecialistov, napr. smernica CSRD, CSDDD, taxon\u00f3mia EU a sprievodn\u00e9 materi\u00e1ly Eur\u00f3pskej komisie. Tieto stanovuj\u00fa presn\u00e9 prahov\u00e9 krit\u00e9ri\u00e1 a harmonogramy, ktor\u00e9 musia firmy splni\u0165 v s\u00falade s ich ve\u013ekos\u0165ou a pr\u00e1vnym postaven\u00edm.<\/p>","protected":false},"excerpt":{"rendered":"<p>Eur\u00f3pska \u00fania zav\u00e1dza nov\u00fd s\u00fabor pravidiel pokr\u00fdvaj\u00facich v\u0161etky tri piliere ESG (environment\u00e1lne, soci\u00e1lne a riadiace). Medzi hlavn\u00e9 platn\u00e9 predpisy patria CSRD (Smernica o podnikov\u00fdch spr\u00e1vach o udr\u017eate\u013enosti,<\/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-36015","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\/36015","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=36015"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/36015\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=36015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=36015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=36015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}