{"id":39510,"date":"2026-09-21T19:58:41","date_gmt":"2026-09-21T17:58:41","guid":{"rendered":"https:\/\/www.co2news.sk\/?p=39510"},"modified":"2026-09-22T07:22:01","modified_gmt":"2026-09-22T05:22:01","slug":"vitajte-v-prehladnom-sprievodcovi-svetom-udrzatelnosti-a-esg-skratiek","status":"publish","type":"post","link":"https:\/\/www.co2news.sk\/ar\/2026\/09\/21\/vitajte-v-prehladnom-sprievodcovi-svetom-udrzatelnosti-a-esg-skratiek\/","title":{"rendered":"\u0623\u0647\u0644\u0627\u064b \u0628\u0643\u0645 \u0641\u064a \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0628\u0633\u0637 \u0644\u0639\u0627\u0644\u0645 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u062e\u062a\u0635\u0627\u0631\u0627\u062a \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."},"content":{"rendered":"

\u062a\u0648\u0627\u062c\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0627\u0644\u064a\u0648\u0645 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0627\u0644\u0645\u0648\u0627\u0639\u064a\u062f \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u062a\u064a \u064a\u0635\u0639\u0628 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627. \u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0645\u0648\u0633 \u0643\u0623\u062f\u0627\u0629 \u0645\u0633\u0627\u0639\u062f\u0629 \u0639\u0645\u0644\u064a\u0629<\/strong> \u0644\u0644\u0645\u0647\u0646\u064a\u064a\u0646 \u0648\u0627\u0644\u0637\u0644\u0627\u0628 \u0639\u0644\u0649 \u062d\u062f \u0633\u0648\u0627\u0621. \u0633\u064a\u0633\u0627\u0639\u062f\u0643 \u0639\u0644\u0649 \u0627\u0644\u0641\u0647\u0645 \u0628\u0633\u0631\u0639\u0629 k\u013e\u00fa\u010dov\u00e9 pojmy z oblasti \u017eivotn\u00e9ho prostredia, soci\u00e1lnych vec\u00ed a spr\u00e1vy spolo\u010dnost\u00ed.<\/p>\n

Preh\u013eadn\u00fd slovn\u00edk k\u013e\u00fa\u010dov\u00fdch skratiek ESG a udr\u017eate\u013enosti<\/strong> rozdelen\u00fd pod\u013ea kateg\u00f3ri\u00ed:<\/p>\n

1. V\u0161eobecn\u00e9 ESG a udr\u017eate\u013enos\u0165<\/h6>\n
    \n
  • ESG<\/strong> (Environmental, Social, and Governance<\/em>) \u2013 Environment\u00e1lne, soci\u00e1lne a riadiace krit\u00e9ri\u00e1.<\/li>\n
  • CSR<\/strong> (Corporate Social Responsibility<\/em>) \u2013 Spolo\u010densk\u00e1 zodpovednos\u0165 firiem.<\/li>\n
  • SDG<\/strong> (Sustainable Development Goals<\/em>) \u2013 Ciele udr\u017eate\u013en\u00e9ho rozvoja OSN.<\/li>\n
  • UNGC<\/strong> (United Nations Global Compact<\/em>) \u2013 Glob\u00e1lny pakt OSN pre udr\u017eate\u013en\u00e9 podnikanie.<\/li>\n
  • GRI<\/strong> (Global Reporting Initiative<\/em>) \u2013 Glob\u00e1lna iniciat\u00edva pre pod\u00e1vanie spr\u00e1v o udr\u017eate\u013enosti.<\/li>\n
  • IFRS S1\/S2<\/strong> (International Financial Reporting Standards Sustainability Disclosures<\/em>) \u2013 \u0160tandardy IFRS pre zverej\u0148ovanie inform\u00e1ci\u00ed o udr\u017eate\u013enosti.<\/li>\n
  • TCFD<\/strong> (Task Force on Climate-related Financial Disclosures<\/em>) \u2013 Pracovn\u00e1 skupina pre zverej\u0148ovanie finan\u010dn\u00fdch inform\u00e1ci\u00ed s\u00favisiacich s kl\u00edmou.<\/li>\n
  • ISSB<\/strong> (International Sustainability Standards Board<\/em>) \u2013 Medzin\u00e1rodn\u00e1 rada pre \u0161tandardy udr\u017eate\u013enosti.<\/li>\n
  • NFRD<\/strong> (Non-Financial Reporting Directive<\/em>) \u2013 Smernica E\u00da o nefinan\u010dnom v\u00fdkazn\u00edctve (nahraden\u00e1 smernicou CSRD).<\/li>\n
  • CSRD<\/strong> (Corporate Sustainability Reporting Directive<\/em>) \u2013 Smernica E\u00da o pod\u00e1van\u00ed spr\u00e1v o udr\u017eate\u013enosti podnikov.<\/li>\n<\/ul>\n
    2. \u017divotn\u00e9 prostredie (Environment \u2013 E)<\/h6>\n
      \n
    • GHG<\/strong> (Greenhouse Gases<\/em>) \u2013 Sklen\u00edkov\u00e9 plyny.<\/li>\n
    • CO\u2082e<\/strong> (Carbon Dioxide Equivalent<\/em>) \u2013 Ekvivalent oxidu uhli\u010dit\u00e9ho.<\/li>\n
    • SBTi<\/strong> (Science Based Targets initiative<\/em>) \u2013 Iniciat\u00edva pre vedecky podlo\u017een\u00e9 klimatick\u00e9 ciele.<\/li>\n
    • CDP<\/strong> (Carbon Disclosure Project<\/em>) \u2013 Projekt na zverej\u0148ovanie \u00fadajov o vplyve na \u017eivotn\u00e9 prostredie.<\/li>\n
    • LCA<\/strong> (Life Cycle Assessment<\/em>) \u2013 Pos\u00fadenie \u017eivotn\u00e9ho cyklu.<\/li>\n
    • EIA<\/strong> (Environmental Impact Assessment<\/em>) \u2013 Pos\u00fadenie vplyvov na \u017eivotn\u00e9 prostredie.<\/li>\n
    • EMS<\/strong> (Environmental Management System<\/em>) \u2013 Syst\u00e9m environment\u00e1lneho mana\u017e\u00e9rstva.<\/li>\n
    • CCUS<\/strong> (Carbon Capture, Utilization and Storage<\/em>) \u2013 Zachyt\u00e1vanie, vyu\u017e\u00edvanie a ukladanie uhl\u00edka.<\/li>\n
    • EPR<\/strong> (Extended Producer Responsibility<\/em>) \u2013 Roz\u0161\u00edren\u00e1 zodpovednos\u0165 v\u00fdrobcov.<\/li>\n<\/ul>\n
      3. Soci\u00e1lna oblas\u0165 (Social \u2013 S)<\/h6>\n
        \n
      • DEI<\/strong> (Diversity, Equity, and Inclusion<\/em>) \u2013 Diverzita, rovnos\u0165 a inkl\u00fazia.<\/li>\n
      • ILO<\/strong> (International Labour Organization<\/em>) \u2013 Medzin\u00e1rodn\u00e1 organiz\u00e1cia pr\u00e1ce.<\/li>\n
      • OSH<\/strong> (Occupational Safety and Health<\/em>) \u2013 Bezpe\u010dnos\u0165 a ochrana zdravia pri pr\u00e1ci.<\/li>\n
      • FPIC<\/strong> (Free, Prior, and Informed Consent<\/em>) \u2013 Slobodn\u00fd, predch\u00e1dzaj\u00faci a informovan\u00fd s\u00fahlas.<\/li>\n
      • HRIAs<\/strong> (Human Rights Impact Assessments<\/em>) \u2013 Pos\u00fadenie vplyvov na \u013eudsk\u00e9 pr\u00e1va.<\/li>\n<\/ul>\n
        4. Spr\u00e1va a riadenie (Governance \u2013 G)<\/h6>\n
          \n
        • BOD<\/strong> (Board of Directors<\/em>) \u2013 Spr\u00e1vna rada \/ Predstavenstvo.<\/li>\n
        • AGM<\/strong> (Annual General Meeting<\/em>) \u2013 Riadne valn\u00e9 zhroma\u017edenie akcion\u00e1rov.<\/li>\n
        • KPI<\/strong> (Key Performance Indicator<\/em>) \u2013 K\u013e\u00fa\u010dov\u00fd ukazovate\u013e v\u00fdkonnosti.<\/li>\n
        • SOE<\/strong> (State-Owned Enterprise<\/em>) \u2013 \u0160t\u00e1tny podnik.<\/li>\n
        • FCPA<\/strong> (Foreign Corrupt Practices Act<\/em>) \u2013 Z\u00e1kon USA o zahrani\u010dn\u00fdch korup\u010dn\u00fdch praktik\u00e1ch.<\/li>\n<\/ul>\n
          5. V\u00fdkazn\u00edctvo a uistenie (Reporting & Assurance)<\/h6>\n
            \n
          • SASB<\/strong> (Sustainability Accounting Standards Board<\/em>) \u2013 Rada pre \u00fa\u010dtovn\u00e9 \u0161tandardy udr\u017eate\u013enosti.<\/li>\n
          • IR<\/strong> (Integrated Reporting<\/em>) \u2013 Integrovan\u00e9 pod\u00e1vanie spr\u00e1v.<\/li>\n
          • ISAE 3000<\/strong> (International Standard on Assurance Engagements<\/em>) \u2013 Medzin\u00e1rodn\u00fd \u0161tandard pre uis\u0165ovacie z\u00e1kazky nefinan\u010dn\u00fdch \u00fadajov.<\/li>\n
          • \u0628\u0631\u0648\u062a\u0648\u0643\u0648\u0644 \u063a\u0627\u0632\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0628\u0627\u0633 \u0627\u0644\u062d\u0631\u0627\u0631\u064a<\/strong> (Greenhouse Gas Protocol<\/em>) \u2013 Protokol o sklen\u00edkov\u00fdch plynoch.<\/li>\n
          • CRMSA<\/strong> (Climate-Related and Nature-Related Risk and Opportunity Disclosure Standards<\/em>) \u2013 \u0160tandardy zverej\u0148ovania riz\u00edk a pr\u00edle\u017eitost\u00ed t\u00fdkaj\u00facich sa kl\u00edmy a pr\u00edrody (Malajzia).<\/li>\n
          • CSAP<\/strong> (Climate Strategy and Action Plan<\/em>) \u2013 Klimatick\u00e1 strat\u00e9gia a ak\u010dn\u00fd pl\u00e1n.<\/li>\n<\/ul>\n
            6. Financie a invest\u00edcie (Finance & Investment)<\/h6>\n
              \n
            • PRI<\/strong> (Principles for Responsible Investment<\/em>) \u2013 Z\u00e1sady pre zodpovedn\u00e9 investovanie.<\/li>\n
            • SFDR<\/strong> (Sustainable Finance Disclosure Regulation<\/em>) \u2013 Nariadenie E\u00da o zverej\u0148ovan\u00ed inform\u00e1ci\u00ed o udr\u017eate\u013enom financovan\u00ed.<\/li>\n
            • ETF<\/strong> (Exchange-Traded Fund<\/em>) \u2013 Fond obchodovan\u00fd na burze.<\/li>\n
            • ROE \/ ROI<\/strong> (Return on Equity \/ Return on Investment<\/em>) \u2013 N\u00e1vratnos\u0165 vlastn\u00e9ho kapit\u00e1lu \/ N\u00e1vratnos\u0165 invest\u00edcie.<\/li>\n
            • SLB<\/strong> (Sustainability-Linked Bond<\/em>) \u2013 Dlhopis spojen\u00fd s udr\u017eate\u013enos\u0165ou.<\/li>\n
            • GB<\/strong> (Green Bond<\/em>) \u2013 Zelen\u00fd dlhopis.<\/li>\n
            • SLL<\/strong> (Sustainability-Linked Loan<\/em>) \u2013 \u00daver spojen\u00fd s udr\u017eate\u013enos\u0165ou.<\/li>\n
            • TCFD-aligned<\/strong> \u2013 Zverej\u0148ovanie inform\u00e1ci\u00ed v s\u00falade s odpor\u00fa\u010daniami TCFD.<\/li>\n<\/ul>\n
              7. Korpor\u00e1tne a regula\u010dn\u00e9 z\u00e1le\u017eitosti (Corporate & Regulatory)<\/h6>\n
                \n
              • BRSR<\/strong> (Business Responsibility and Sustainability Report<\/em>) \u2013 Spr\u00e1va o zodpovednosti podnikov a udr\u017eate\u013enosti (India).<\/li>\n
              • SEC<\/strong> (U.S. Securities and Exchange Commission<\/em>) \u2013 Komisia pre cenn\u00e9 papiere a burzu USA.<\/li>\n
              • NGO<\/strong> (Non-Governmental Organization<\/em>) \u2013 Nevl\u00e1dna organiz\u00e1cia.<\/li>\n
              • NPO<\/strong> (Non-Profit Organization<\/em>) \u2013 Neziskov\u00e1 organiz\u00e1cia.<\/li>\n<\/ul>\n

                JRi&CO2AI\u00a0<\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"

                Modern\u00e9 podnikanie dnes \u010del\u00ed mno\u017estvu nov\u00fdch regul\u00e1ci\u00ed, \u0161tandardov a term\u00ednov, v ktor\u00fdch je n\u00e1ro\u010dn\u00e9 sa zorientova\u0165. Tento slovn\u00edk vznikol ako praktick\u00e1 pom\u00f4cka pre profesion\u00e1lov aj \u0161tudentov. Pom\u00f4\u017ee v\u00e1m r\u00fdchlo pochopi\u0165<\/p>","protected":false},"author":7,"featured_media":39515,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[34],"tags":[],"class_list":["post-39510","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lca_esg_ghg_csddd_csrd_iso_flr"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/39510","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=39510"}],"version-history":[{"count":4,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/39510\/revisions"}],"predecessor-version":[{"id":39514,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/posts\/39510\/revisions\/39514"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media\/39515"}],"wp:attachment":[{"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/media?parent=39510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/categories?post=39510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.co2news.sk\/ar\/wp-json\/wp\/v2\/tags?post=39510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}