{"id":38119,"date":"2025-11-03T08:24:25","date_gmt":"2025-11-03T07:24:25","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=38119"},"modified":"2025-11-03T08:26:26","modified_gmt":"2025-11-03T07:26:26","slug":"rekalibracia-smernic-eu-o-udrzatelnosti-firiem-vyznamny-posun-v-poziadavkach-na-reporting","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2025\/11\/03\/rekalibracia-smernic-eu-o-udrzatelnosti-firiem-vyznamny-posun-v-poziadavkach-na-reporting\/","title":{"rendered":"\u0625\u0639\u0627\u062f\u0629 \u0645\u0639\u0627\u064a\u0631\u0629 \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a: \u062a\u062d\u0648\u0644 \u0643\u0628\u064a\u0631 \u0641\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0625\u0628\u0644\u0627\u063a"},"content":{"rendered":"

\u0635\u0648\u0651\u062a\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a (JURI) \u0644\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0643\u0628\u064a\u0631\u0629<\/strong> \u0641\u064a \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0628\u0634\u0623\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a (CSRD) \u0648\u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0639\u0646\u0627\u064a\u0629 \u0627\u0644\u0648\u0627\u062c\u0628\u0629 udr\u017eate\u013enosti podnikov (CSDDD). Tieto zmeny s\u00fa s\u00fa\u010das\u0165ou bal\u00edka zjednodu\u0161uj\u00facich opatren\u00ed Omnibus I, ktor\u00e9 Eur\u00f3pska komisia zverejnila 26. febru\u00e1ra 2025 s cie\u013eom zefekt\u00edvni\u0165 po\u017eiadavky na pod\u00e1vanie spr\u00e1v.<\/p>\n

Tento krok pri\u0161iel po rast\u00facich obav\u00e1ch, \u017ee po\u017eiadavky na pod\u00e1vanie spr\u00e1v o udr\u017eate\u013enosti znev\u00fdhod\u0148uj\u00fa eur\u00f3pske spolo\u010dnosti v hospod\u00e1rskej s\u00fa\u0165a\u017ei. Hlasovanie, v ktorom JURI schv\u00e1lil svoju poz\u00edciu 17 hlasmi za, predstavuje v\u00fdznamn\u00fd posun oproti ambici\u00f3znemu rozsahu p\u00f4sobnosti, ktor\u00fd bol p\u00f4vodne pl\u00e1novan\u00fd pre tieto smernice.<\/p>\n

Dramatick\u00e9 zn\u00ed\u017eenie po\u010dtu dotknut\u00fdch spolo\u010dnost\u00ed<\/h3>\n

Najv\u00fdraznej\u0161ou zmenou je dramatick\u00fd pokles po\u010dtu spolo\u010dnost\u00ed<\/strong>, na ktor\u00e9 sa vz\u0165ahuj\u00fa povinn\u00e9 z\u00e1v\u00e4zky v oblasti udr\u017eate\u013enosti.<\/p>\n

Zmeny v CSRD (Corporate Sustainability Reporting Directive):<\/strong><\/p>\n

Poslanci Eur\u00f3pskeho parlamentu chc\u00fa z\u00fa\u017ei\u0165 rozsah p\u00f4sobnosti CSRD tak, aby zah\u0155\u0148al iba spolo\u010dnosti, ktor\u00e9 sp\u013a\u0148aj\u00fa obe nasleduj\u00face krit\u00e9ri\u00e1:<\/p>\n

    \n
  1. Viac ako 1 000 zamestnancov<\/strong>.<\/li>\n
  2. \u010cist\u00fd ro\u010dn\u00fd obrat nad 450 mili\u00f3nov eur<\/strong>.<\/li>\n<\/ol>\n

    Komisia odhaduje, \u017ee jej n\u00e1vrhy zn\u00ed\u017eia po\u010det spolo\u010dnost\u00ed, na ktor\u00e9 sa vz\u0165ahuje CSRD, o 80 %. V\u0161etky tri in\u0161tit\u00facie (Parlament, Rada, Komisia) sa teraz zhoduj\u00fa, \u017ee spolo\u010dnosti s menej ako 1 000 zamestnancami by mali by\u0165 z CSRD vy\u0148at\u00e9.<\/p>\n

    Zmeny v CSDDD (Corporate Sustainability Due Diligence Directive):<\/strong><\/p>\n

    V pr\u00edpade povinnost\u00ed n\u00e1le\u017eitej starostlivosti by sa prahov\u00e1 hodnota zv\u00fd\u0161ila na spolo\u010dnosti s:<\/p>\n

      \n
    1. Viac ako 5 000 zamestnancami<\/strong>.<\/li>\n
    2. \u010cist\u00fd ro\u010dn\u00fd obrat nad 1,5 miliardy EUR<\/strong>.<\/li>\n<\/ol>\n

      Tieto nov\u00e9 prahov\u00e9 hodnoty znamenaj\u00fa, \u017ee povinnej n\u00e1le\u017eitej starostlivosti bud\u00fa \u010deli\u0165 iba tie najv\u00e4\u010d\u0161ie korpor\u00e1cie<\/strong>. Poz\u00edcia Rady m\u00f4\u017ee predstavova\u0165 70 % zn\u00ed\u017eenie po\u010dtu spolo\u010dnost\u00ed, na ktor\u00e9 sa vz\u0165ahuje CSDDD.<\/p>\n

      Vplyv na spolo\u010dnosti mimo E\u00da<\/h3>\n

      Zmeny sa dot\u00fdkaj\u00fa aj zahrani\u010dn\u00fdch firiem (mimo E\u00da).<\/p>\n

        \n
      • Pre CSRD:<\/strong> Prahov\u00e1 hodnota \u010dist\u00e9ho obratu v E\u00da sa zvy\u0161uje na 450 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648<\/strong>. Prahov\u00e1 hodnota \u010dist\u00e9ho obratu pre pobo\u010dku v E\u00da sa zvy\u0161uje na 50 mili\u00f3nov EUR<\/strong>.<\/li>\n
      • Pre CSDDD:<\/strong> Pravidl\u00e1 by sa vz\u0165ahovali na zahrani\u010dn\u00e9 podniky s \u010dist\u00fdm obratom v E\u00da nad 1,5 miliardy EUR.<\/li>\n<\/ul>\n

        Spolo\u010dnosti z tret\u00edch kraj\u00edn, ktor\u00e9 u\u017e nebud\u00fa spada\u0165 pod povinn\u00e9 po\u017eiadavky, m\u00f4\u017eu pod\u00e1va\u0165 spr\u00e1vy dobrovo\u013ene.<\/p>\n

        Zmena pr\u00edstupu k dod\u00e1vate\u013esk\u00fdm re\u0165azcom<\/h3>\n

        Reformy z\u00e1sadne menia sp\u00f4sob, ak\u00fdm musia spolo\u010dnosti pristupova\u0165 k svojim dod\u00e1vate\u013esk\u00fdm re\u0165azcom, a prech\u00e1dzaj\u00fa od komplexn\u00e9ho mapovania k cielen\u00e9mu hodnoteniu zalo\u017een\u00e9mu na rizik\u00e1ch<\/strong>.<\/p>\n

        \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631:<\/strong> Poslanci Eur\u00f3pskeho parlamentu navrhuj\u00fa, aby spolo\u010dnosti po\u017eadovali potrebn\u00e9 inform\u00e1cie od obchodn\u00fdch partnerov len vtedy, ak existuje mo\u017enos\u0165 nepriazniv\u00e9ho vplyvu. Kompromisn\u00fd text v\u00fdboru JURI navrhuje, aby spolo\u010dnosti najprv vykonali \u201estanovenie rozsahu p\u00f4sobnosti\u201c na z\u00e1klade inform\u00e1ci\u00ed, ktor\u00e9 s\u00fa u\u017e primerane dostupn\u00e9. A\u017e n\u00e1sledne s\u00fa povinn\u00e9 pos\u00fadi\u0165 len najpravdepodobnej\u0161ie a najz\u00e1va\u017enej\u0161ie nepriazniv\u00e9 vplyvy.<\/p>\n

        Nepriami dod\u00e1vatelia:<\/strong> Po\u017eiadavka na vykon\u00e1vanie n\u00e1le\u017eitej starostlivosti sa m\u00e1 obmedzi\u0165 iba na priamych (\u00farove\u0148 1) obchodn\u00fdch partnerov<\/strong>. Spolo\u010dnosti by boli povinn\u00e9 preverova\u0165 nepriamych dod\u00e1vate\u013eov, len ak maj\u00fa \u201ed\u00f4veryhodn\u00e9 inform\u00e1cie\u201c<\/strong> (napr. spr\u00e1vy od MVO, s\u0165a\u017enosti miestnych komun\u00edt alebo akademick\u00fd v\u00fdskum), ktor\u00e9 nazna\u010duj\u00fa nepriazniv\u00fd vplyv.<\/p>\n

        Ochrana men\u0161\u00edch spolo\u010dnost\u00ed:<\/strong> N\u00e1vrhy Komisie zav\u00e1dzaj\u00fa \u201e"\u0633\u0642\u0641 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0642\u064a\u0645\u0629"\u201c<\/strong>. Spolo\u010dnostiam, na ktor\u00e9 sa vz\u0165ahuje rozsah p\u00f4sobnosti, sa navrhuje zabr\u00e1ni\u0165 v tom, aby od svojich men\u0161\u00edch partnerov (t\u00fdch s menej ako 1 000 zamestnancami) po\u017eadovali inform\u00e1cie presahuj\u00face r\u00e1mec \u0161tandardov dobrovo\u013en\u00e9ho pod\u00e1vania spr\u00e1v.<\/p>\n

        Harmonogram a nasleduj\u00face kroky<\/h3>\n

        Rokovania o kone\u010dnom legislat\u00edvnom znen\u00ed sa maj\u00fa za\u010da\u0165 24. okt\u00f3bra 2025, pri\u010dom trial\u00f3gov\u00e9 rokovania (medzi Parlamentom, Radou a Komisiou) s\u00fa napl\u00e1novan\u00e9 na november a december 2025. O\u010dak\u00e1va sa, \u017ee tento proces by sa mohol dokon\u010di\u0165 do konca 4. \u0161tvr\u0165roka 2025 alebo za\u010diatkom 1. \u0161tvr\u0165roka 2026.<\/p>\n

        Odlo\u017een\u00e9 term\u00edny implement\u00e1cie:<\/strong><\/p>\n

          \n
        • CSRD:<\/strong> \u010clensk\u00e9 \u0161t\u00e1ty musia transponova\u0165 zmeny do 31. decembra 2025. Ve\u013ek\u00e9 spolo\u010dnosti E\u00da \u010delia po\u017eiadavk\u00e1m na pod\u00e1vanie spr\u00e1v za finan\u010dn\u00e9 roky za\u010d\u00ednaj\u00face 1. janu\u00e1rom 2027<\/strong> (s prv\u00fdmi spr\u00e1vami splatn\u00fdmi v roku 2028).<\/li>\n
        • CSDDD:<\/strong> Term\u00edn transpoz\u00edcie pre \u010dlensk\u00e9 \u0161t\u00e1ty sa odklad\u00e1 z 26. j\u00fala 2026 na 26 \u064a\u0648\u0644\u064a\u0648 2027<\/strong>. Prv\u00e1 f\u00e1za uplat\u0148ovania na spolo\u010dnosti sa odklad\u00e1 o jeden rok na 26 \u064a\u0648\u0644\u064a\u0648 2028<\/strong>.<\/li>\n<\/ul>\n

          Reformy Omnibus predstavuj\u00fa najv\u00fdznamnej\u0161iu rekalibr\u00e1ciu politiky E\u00da v oblasti udr\u017eate\u013enosti od spustenia Eur\u00f3pskej zelenej dohody. Hoci najv\u00e4\u010d\u0161ie spolo\u010dnosti zost\u00e1vaj\u00fa v rozsahu p\u00f4sobnosti, zavedenie n\u00e1le\u017eitej starostlivosti zalo\u017eenej na riziku by malo zn\u00ed\u017ei\u0165 administrat\u00edvnu z\u00e1\u0165a\u017e. Pre men\u0161ie firmy, ktor\u00e9 s\u00fa teraz mimo povinn\u00e9ho rozsahu p\u00f4sobnosti, v\u0161ak vyvst\u00e1va ot\u00e1zka, \u010di sa dobrovo\u013en\u00e9 pod\u00e1vanie spr\u00e1v stane konkuren\u010dnou nevyhnutnos\u0165ou<\/strong>. \u062c\u064a\u0647 \u0622\u0631 \u0622\u064a<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"

          V\u00fdbor pre pr\u00e1vne z\u00e1le\u017eitosti (JURI) Eur\u00f3pskeho parlamentu 13. okt\u00f3bra 2025 hlasoval za schv\u00e1lenie v\u00fdznamn\u00fdch zmien v smernici E\u00da o pod\u00e1van\u00ed spr\u00e1v o udr\u017eate\u013enosti podnikov (CSRD) a smernici o n\u00e1le\u017eitej starostlivosti v oblasti<\/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],"tags":[],"class_list":["post-38119","post","type-post","status-publish","format-standard","hentry","category-lca_esg_ghg_csddd_csrd_iso_flr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/38119","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=38119"}],"version-history":[{"count":0,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/38119\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=38119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=38119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=38119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}