{"id":37208,"date":"2025-08-06T09:53:26","date_gmt":"2025-08-06T07:53:26","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=37208"},"modified":"2025-08-06T09:54:15","modified_gmt":"2025-08-06T07:54:15","slug":"vyvoj-v-oblasti-podavania-sprav-o-udrzatelnosti-prehlad-hlavnych-udalosti-v-q1-a-q2-2025","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2025\/08\/06\/vyvoj-v-oblasti-podavania-sprav-o-udrzatelnosti-prehlad-hlavnych-udalosti-v-q1-a-q2-2025\/","title":{"rendered":"\u062a\u0637\u0648\u0631\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629: \u0646\u0638\u0631\u0629 \u0639\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0639 \u0627\u0644\u0623\u0648\u0644 \u0648\u0627\u0644\u062b\u0627\u0646\u064a \u0645\u0646 \u0639\u0627\u0645 2025"},"content":{"rendered":"<p>\u0634\u0647\u062f \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0639\u0627\u0645 2025 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629. \u0648\u062a\u0639\u0645\u0644 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0643\u062b\u0641 \u0639\u0644\u0649 \u062a\u0628\u0633\u064a\u0637 \u0648\u062a\u0646\u0633\u064a\u0642 \u0648\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<!--more--> transparentnej\u0161ie a komplexnej\u0161ie vykazovanie. Tento preh\u013ead sumarizuje k\u013e\u00fa\u010dov\u00e9 udalosti a iniciat\u00edvy z tohto obdobia.<\/p>\n<p><strong>Medzin\u00e1rodn\u00e1 rada pre \u0161tandardy udr\u017eate\u013enosti (ISSB) a jej \u0161tandardy IFRS S1 a IFRS S2<\/strong><\/p>\n<p>ISSB akt\u00edvne podporuje implement\u00e1ciu svojich \u0161tandardov <strong>IFRS S1 (V\u0161eobecn\u00e9 po\u017eiadavky na zverej\u0148ovanie finan\u010dn\u00fdch inform\u00e1ci\u00ed s\u00favisiacich s udr\u017eate\u013enos\u0165ou)<\/strong> \u0648 <strong>IFRS S2 (Zverej\u0148ovanie inform\u00e1ci\u00ed s\u00favisiacich s kl\u00edmou)<\/strong>, ktor\u00e9 sl\u00fa\u017eia ako glob\u00e1lny z\u00e1klad pre zverej\u0148ovanie inform\u00e1ci\u00ed o udr\u017eate\u013enosti. Na podporu adopcie a pou\u017e\u00edvania vydala <strong>vzdel\u00e1vacie materi\u00e1ly, jurisdik\u010dn\u00e9 profily a e-learningov\u00e9 moduly<\/strong>. Bol zaveden\u00fd nov\u00fd N\u00e1stroj na v\u00fdvoj jurisdik\u010dnej cestovnej mapy (Jurisdictional Roadmap Development Tool), ktor\u00fd pom\u00e1ha \u0161t\u00e1tom pl\u00e1nova\u0165 a navrhova\u0165 strat\u00e9gie prijatia \u0161tandardov ISSB. A\u017e 36 jurisdikci\u00ed u\u017e pokro\u010dilo v ich adopcii alebo integr\u00e1cii do svojich regula\u010dn\u00fdch r\u00e1mcov.<\/p>\n<p>D\u00f4le\u017eit\u00fdm krokom je aj <strong>integr\u00e1cia pr\u00edstupu \u0161pecifick\u00e9ho pre odvetvia zo \u0161tandardov SASB<\/strong> (Sustainability Accounting Standards Board) do IFRS S1 a S2. Spolo\u010dnosti maj\u00fa odkazova\u0165 na \u0161tandardy SASB a zoh\u013ead\u0148ova\u0165 ich pri identifik\u00e1cii riz\u00edk a pr\u00edle\u017eitost\u00ed s\u00favisiacich s udr\u017eate\u013enos\u0165ou. ISSB z\u00e1rove\u0148 vydala <strong>usmernenia k zverej\u0148ovaniu pl\u00e1nov prechodu<\/strong> (transition plans) na podporu implement\u00e1cie IFRS S2, zameran\u00e9 na poskytovanie vysokokvalitn\u00fdch inform\u00e1ci\u00ed o \u00fasil\u00ed s\u00favisiacom s kl\u00edmou. Bolo tie\u017e vydan\u00e9 <strong>vzdel\u00e1vacie materi\u00e1ly t\u00fdkaj\u00face sa po\u017eiadaviek na meranie a zverej\u0148ovanie emisi\u00ed sklen\u00edkov\u00fdch plynov (GHG)<\/strong> v IFRS S2, ktor\u00e9 objas\u0148uj\u00fa kontext, pou\u017e\u00edvanie materi\u00e1lov protokolu GHG a \u0161pecifick\u00e9 aspekty po\u017eiadaviek.<\/p>\n<p>ISSB sa venuje aj bud\u00facemu v\u00fdvoju. V r\u00e1mci svojho pracovn\u00e9ho pl\u00e1nu na roky 2024 \u2013 2026 sk\u00fama rizik\u00e1 a pr\u00edle\u017eitosti spojen\u00e9 s t\u00e9mami udr\u017eate\u013enosti nad r\u00e1mec kl\u00edmy, ako s\u00fa <strong>Biodiverzita, ekosyst\u00e9my a ekosyst\u00e9mov\u00e9 slu\u017eby (BEES) a \u013dudsk\u00fd kapit\u00e1l<\/strong>. Cie\u013eom je zisti\u0165, \u010di je potrebn\u00e9 stanovi\u0165 po\u017eiadavky na zverej\u0148ovanie inform\u00e1ci\u00ed v t\u00fdchto oblastiach. Z\u00e1rove\u0148 ISSB navrhla <strong>cie\u013eavedom\u00e9 zmeny a doplnenia IFRS S2<\/strong>, aby sa u\u013eah\u010dila aplik\u00e1cia po\u017eiadaviek s\u00favisiacich so zverej\u0148ovan\u00edm emisi\u00ed GHG, napr\u00edklad povolen\u00edm \u00fa\u013eavy pri meran\u00ed emisi\u00ed Scope 3 kateg\u00f3rie 15 s\u00favisiacich s deriv\u00e1tmi alebo objasnen\u00edm pou\u017e\u00edvania met\u00f3d merania in\u00fdch ako GHG protokol. Term\u00edn na pripomienkovanie t\u00fdchto zmien bol 27. j\u00fana 2025 a fin\u00e1lne zmeny sa o\u010dak\u00e1vaj\u00fa do konca roka 2025. ISSB taktie\u017e vyd\u00e1va pravideln\u00e9 <strong>podcasty a webin\u00e1re<\/strong> o svojich aktivit\u00e1ch a implement\u00e1cii \u0161tandardov.<\/p>\n<p><strong>Eur\u00f3pske \u0161tandardy pod\u00e1vania spr\u00e1v o udr\u017eate\u013enosti (ESRS) a iniciat\u00edvy EFRAG<\/strong><\/p>\n<p>Prv\u00e1 polovica roka 2025 bola v Eur\u00f3pe poznamenan\u00e1 <strong>Omnibusov\u00fdm bal\u00edkom Eur\u00f3pskej komisie (EK)<\/strong>, zverejnen\u00fdm vo febru\u00e1ri 2025, ktor\u00fd navrhuje zjednodu\u0161i\u0165 smernice CSRD (Corporate Sustainability Reporting Directive), CSDDD (Corporate Sustainability Due Diligence Directive) a nariadenie o taxon\u00f3mii E\u00da. K\u013e\u00fa\u010dov\u00fa \u00falohu v tomto \u00fasil\u00ed hr\u00e1 Eur\u00f3pska poradn\u00e1 skupina pre finan\u010dn\u00e9 v\u00fdkazn\u00edctvo (EFRAG), ktor\u00e1 dostala za \u00falohu <strong>zjednodu\u0161i\u0165 \u0161tandardy ESRS<\/strong>. Navrhovan\u00e9 rev\u00edzie maj\u00fa za cie\u013e zn\u00ed\u017ei\u0165 po\u010det povinn\u00fdch d\u00e1tov\u00fdch bodov, objasni\u0165 ustanovenia a pokyny k materialite, zjednodu\u0161i\u0165 \u0161trukt\u00faru a prezent\u00e1ciu \u0161tandardov a zv\u00fd\u0161i\u0165 interoperabilitu s glob\u00e1lnymi \u0161tandardmi udr\u017eate\u013enosti. Verejn\u00e1 konzult\u00e1cia o n\u00e1vrhoch zmien je napl\u00e1novan\u00e1 od konca j\u00fala do konca septembra 2025, s kone\u010dn\u00fdm technick\u00fdm stanoviskom do 30. novembra 2025.<\/p>\n<p>EFRAG a CDP (Carbon Disclosure Project) spolo\u010dne publikovali <strong>komplexn\u00e9 prepojenie medzi s\u00faborom ot\u00e1zok CDP a ESRS E1<\/strong> (Klimatick\u00e9 zmeny), \u010d\u00edm zd\u00f4raznili vysok\u00fa mieru interoperability v zverej\u0148ovan\u00ed inform\u00e1ci\u00ed o kl\u00edme. Podobne bolo vydan\u00e9 prepojenie medzi dobrovo\u013enou <strong>sch\u00e9mou EMAS (Eco-Management and Audit Scheme) a ESRS<\/strong>, \u010do spolo\u010dnostiam registrovan\u00fdm v EMAS u\u013eah\u010duje splnenie po\u017eiadaviek ESRS. EFRAG tie\u017e roz\u0161\u00edrila svoje <strong>vzdel\u00e1vacie vide\u00e1 pre dobrovo\u013en\u00fd \u0161tandard udr\u017eate\u013enosti pre mikropodniky, mal\u00e9 a stredn\u00e9 podniky, ktor\u00e9 nie s\u00fa k\u00f3tovan\u00e9 na burze (VSME)<\/strong>, na 15 jazykov, \u010do zvy\u0161uje ich dostupnos\u0165 v celej Eur\u00f3pe. Bolo tie\u017e vydan\u00e9 video demon\u0161truj\u00face digit\u00e1lnu \u0161abl\u00f3nu VSME a n\u00e1stroj na prevod \u0161abl\u00f3ny do form\u00e1tu XBRL pre digitaliz\u00e1ciu spr\u00e1v o udr\u017eate\u013enosti.<\/p>\n<p>Eur\u00f3psky org\u00e1n pre cenn\u00e9 papiere a trhy (ESMA) vydal <strong>usmernenia pre presadzovanie inform\u00e1ci\u00ed o udr\u017eate\u013enosti<\/strong> a zd\u00f4raznil potrebu proporcion\u00e1lneho doh\u013eadu po\u010das zav\u00e1dzania ESRS, najm\u00e4 vzh\u013eadom na neistoty sp\u00f4soben\u00e9 s\u00fabe\u017enou implement\u00e1ciou a legislat\u00edvnymi n\u00e1vrhmi Omnibusu.<\/p>\n<p><strong>Legislat\u00edva USA a \u0161t\u00e1tna legislat\u00edva<\/strong><\/p>\n<p>V USA SEC (Komisia pre cenn\u00e9 papiere a burzy) v marci 2025 ozn\u00e1mila, \u017ee <strong>nebude akt\u00edvne obhajova\u0165 pravidl\u00e1 zverej\u0148ovania inform\u00e1ci\u00ed o kl\u00edme<\/strong>, \u010do znamen\u00e1, \u017ee pravidl\u00e1 s\u00fa moment\u00e1lne v \u201epozastaven\u00ed\u201c. Zatia\u013e nie s\u00fa zru\u0161en\u00e9, ale ani akt\u00edvne presadzovan\u00e9.<\/p>\n<p>Na \u0161t\u00e1tnej \u00farovni je <strong>Kalifornia na \u010dele s nov\u00fdmi legislat\u00edvnymi po\u017eiadavkami<\/strong>. Z\u00e1kon AB-1305, \u00fa\u010dinn\u00fd od 1. janu\u00e1ra 2025, vy\u017eaduje, aby spolo\u010dnosti pred\u00e1vaj\u00face dobrovo\u013en\u00e9 uhl\u00edkov\u00e9 kompenz\u00e1cie alebo firmy p\u00f4sobiace v Kalifornii, ktor\u00e9 ich nakupuj\u00fa a robia tvrdenia o \u201e\u010distej nule\u201c, zverej\u0148ovali podrobn\u00e9 inform\u00e1cie o projektoch generuj\u00facich tieto kredity.<\/p>\n<p>\u010eal\u0161ie dva k\u013e\u00fa\u010dov\u00e9 kalifornsk\u00e9 klimatick\u00e9 z\u00e1kony, <strong>SB-253 (Climate Corporate Data Accountability Act) a SB-261 (Greenhouse Gases: Climate-Related Risk)<\/strong>, sa vz\u0165ahuj\u00fa na ve\u013ek\u00e9 spolo\u010dnosti, ktor\u00e9 podnikaj\u00fa v \u0161t\u00e1te a prekra\u010duj\u00fa ur\u010dit\u00e9 pr\u00edjmov\u00e9 limity.<\/p>\n<ul>\n<li><strong>SB-253<\/strong>: Vy\u017eaduje od verejn\u00fdch a s\u00fakromn\u00fdch americk\u00fdch spolo\u010dnost\u00ed s celkov\u00fdmi ro\u010dn\u00fdmi pr\u00edjmami nad 1 miliardu dol\u00e1rov a p\u00f4sobiacich v Kalifornii, aby <strong>vykazovali \u00fadaje o emisi\u00e1ch Scope 1, Scope 2 a Scope 3<\/strong>. \u00dadaje musia by\u0165 vypo\u010d\u00edtan\u00e9 v s\u00falade s protokolom GHG a vy\u017eaduje sa <strong>nez\u00e1visl\u00e9 overenie tre\u0165ou stranou<\/strong>. Prv\u00e1 spr\u00e1va o emisi\u00e1ch Scope 1 a 2 je splatn\u00e1 v roku 2026 (za \u00fadaje z roku 2025), zatia\u013e \u010do spr\u00e1va o Scope 3 je splatn\u00e1 v roku 2027 (za \u00fadaje z roku 2026). Pokuty za nedodr\u017eanie m\u00f4\u017eu dosiahnu\u0165 a\u017e 500 000 dol\u00e1rov. Kalifornsk\u00fd \u00farad pre zdroje ovzdu\u0161ia (CARB) vydal ozn\u00e1menie o presadzovan\u00ed, ktor\u00e9 uv\u00e1dza, \u017ee v prvom cykle pod\u00e1vania spr\u00e1v nebude uklada\u0165 sankcie spolo\u010dnostiam, ktor\u00e9 preuk\u00e1\u017eu \u00faprimn\u00e9 \u00fasilie o dodr\u017eanie z\u00e1kona.<\/li>\n<li><strong>SB-261<\/strong>: Plat\u00ed pre verejn\u00e9 a s\u00fakromn\u00e9 americk\u00e9 spolo\u010dnosti s celkov\u00fdmi ro\u010dn\u00fdmi pr\u00edjmami nad 500 mili\u00f3nov dol\u00e1rov a p\u00f4sobiace v Kalifornii. Vy\u017eaduje <strong>spr\u00e1vy o finan\u010dn\u00fdch rizik\u00e1ch s\u00favisiacich s kl\u00edmou<\/strong>, ktor\u00e9 s\u00fa v s\u00falade s r\u00e1mcom TCFD (Task Force on Climate-related Financial Disclosures). Spr\u00e1vy musia by\u0165 zverej\u0148ovan\u00e9 <strong>ka\u017ed\u00e9 dva roky<\/strong> na webov\u00fdch str\u00e1nkach spolo\u010dnost\u00ed, s prvou spr\u00e1vou splatnou 1. janu\u00e1ra 2026. Pokuty za nedodr\u017eanie s\u00fa do 50 000 dol\u00e1rov.<\/li>\n<\/ul>\n<p>Celkovo prv\u00e1 polovica roka 2025 pod\u010diarkla dynamick\u00fd v\u00fdvoj v oblasti udr\u017eate\u013en\u00e9ho vykazovania, pri\u010dom snahy o harmoniz\u00e1ciu a zjednodu\u0161enie s\u00fa na popred\u00ed agendy glob\u00e1lnych aj region\u00e1lnych regul\u00e1torov. <em><strong>\u062c\u064a\u0647 \u0622\u0631 \u0622\u064a<\/strong><\/em><\/p>\n<hr \/>\n<p>Cel\u00e1 <a href=\"https:\/\/www.lexology.com\/library\/document?tk=eyJ0eXAiOiJKV1QiLCJhbGciOiJIUzUxMiJ9.eyJleHAiOjE3NTQ0NjUxODMsImRhdGEiOnsiRG9jdW1lbnRHdWlkIjoiMDYxNWNkNjQtODJhZi00ZTgxLWIyNTItNGNkYjViYzI5ODk2IiwiQ29udGFjdEd1aWQiOiIwMDAwMDAwMC0wMDAwLTAwMDAtMDAwMC0wMDAwMDAwMDAwMDAiLCJCeXBhc3NMb2dpbiI6dHJ1ZX19.jFrjo87JgO1wYHnjQg89etvlYCx6wXRDIEZrnWpF5f_UgEauOZroA3Jlb-TybZ9uEgMc5C-Oq-VWwvimG0VsTA#page=1&amp;toolbar=1&amp;scrollbar=1&amp;navpanes=0\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #0000ff;\">\u062a\u0642\u0631\u064a\u0631<\/span><\/a> BDO<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>\u0634\u0647\u062f \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0639\u0627\u0645 2025 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629. \u0648\u062a\u0639\u0645\u0644 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0643\u062b\u0641 \u0639\u0644\u0649 \u062a\u0628\u0633\u064a\u0637 \u0648\u062a\u0646\u0633\u064a\u0642 \u0648\u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/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":[34,47],"tags":[],"class_list":["post-37208","post","type-post","status-publish","format-standard","hentry","category-lca_esg_ghg_csddd_csrd_iso_flr","category-esg_legislativa"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/37208","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=37208"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/37208\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=37208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=37208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=37208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}