{"id":10773,"date":"2023-11-17T09:31:47","date_gmt":"2023-11-17T08:31:47","guid":{"rendered":"https:\/\/cubeconcepts.de\/?page_id=10773"},"modified":"2026-03-24T09:12:27","modified_gmt":"2026-03-24T08:12:27","slug":"plany-v-oblasti-klimatu-ohlasovaci-povinnost-csrd","status":"publish","type":"page","link":"https:\/\/cubeconcepts.de\/cz\/energierecht\/csrd-berichtspflicht-klimaplaene\/","title":{"rendered":"Ohla\u0161ovac\u00ed povinnost CSRD a klimatick\u00e9 pl\u00e1ny"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"10773\" class=\"elementor elementor-10773\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-29f4d77b elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"29f4d77b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/11\\\/CSRD-Kilmaplaene-Header.mp4&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7e1bdb3b\" data-id=\"7e1bdb3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2969c792 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"2969c792\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a19d9b3\" data-id=\"a19d9b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bd7501e elementor-widget elementor-widget-heading\" data-id=\"2bd7501e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">CSRD-Berichtspflicht &amp; Klimapl\u00e4ne<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-162b8377 elementor-widget elementor-widget-heading\" data-id=\"162b8377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Nov\u00e9 v\u00fdzvy pro spole\u010dnosti<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65ae3cc5\" data-id=\"65ae3cc5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ce128db elementor-icon-list--layout-traditional 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style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,149.079,340.339)\">            <path d=\"M0,59.242C0.015,53.285 0.022,47.328 0.035,41.387C0.048,35.43 0.056,29.473 0.07,23.532C0.078,20.554 -2.012,16.889 -4.586,15.384C-9.724,12.377 -14.866,9.356 -20.019,6.345C-25.154,3.344 -30.316,0.338 -35.452,-2.673C-38.037,-4.189 -40.14,-2.968 -40.145,0.03C-40.153,6.007 -40.149,11.979 -40.154,17.971C-40.158,23.948 -40.168,29.921 -40.171,35.897C-40.173,38.891 -38.083,42.54 -35.507,44.04C-30.371,47.031 -25.222,50.01 -20.091,52.988C-14.951,55.971 -9.822,58.955 -4.684,61.94C-2.119,63.431 -0.007,62.205 0,59.242\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.41,313.095)\">            <path d=\"M0,59.426C-0.003,53.449 -0.018,47.456 -0.018,41.48C-0.018,35.493 -0.015,29.516 -0.018,23.523C-0.02,20.525 2.085,16.845 4.655,15.345C9.805,12.339 14.942,9.329 20.089,6.327C25.24,3.322 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      <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CSRD- &amp; ESG-Transparenz gewinnen an Bedeutung <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg 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       <g transform=\"matrix(1,0,0,1,165.023,242.886)\">            <path d=\"M0,5.314C5.142,8.303 10.304,11.3 15.45,14.293C20.61,17.292 25.759,20.28 30.918,23.271C33.484,24.759 37.739,24.779 40.334,23.291C45.516,20.32 50.725,17.356 55.906,14.383C61.101,11.404 66.307,8.454 71.514,5.475C74.102,3.995 74.111,1.544 71.531,0.048C66.351,-2.955 61.171,-5.951 55.994,-8.95C50.813,-11.953 45.637,-14.956 40.456,-17.959C37.86,-19.465 33.603,-19.462 31.022,-17.979C25.843,-15.004 20.679,-12.031 15.503,-9.051C10.339,-6.079 5.182,-3.104 0.017,-0.123C-2.56,1.365 -2.582,3.814 0,5.314\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,71.5376,242.575)\">            <path d=\"M0,5.383C5.123,8.374 10.252,11.359 15.363,14.341C20.487,17.331 25.615,20.316 30.726,23.299C33.288,24.795 37.489,24.807 40.073,23.32C45.232,20.349 50.405,17.383 55.575,14.402C60.728,11.431 65.899,8.44 71.06,5.474C73.658,3.981 73.658,1.539 71.078,0.036C65.934,-2.96 60.787,-5.942 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d=\"M0,59.426C0.003,53.449 0.017,47.456 0.018,41.48C0.018,35.493 0.015,29.516 0.018,23.523C0.019,20.525 -2.085,16.845 -4.655,15.345C-9.806,12.339 -14.942,9.329 -20.089,6.327C-25.24,3.322 -30.386,0.32 -35.539,-2.702C-38.107,-4.207 -40.228,-2.997 -40.223,0.017C-40.215,6.024 -40.215,12.037 -40.206,18.044C-40.197,24.051 -40.192,30.064 -40.189,36.071C-40.187,39.07 -38.087,42.752 -35.515,44.25C-30.375,47.243 -25.222,50.214 -20.091,53.192C-14.951,56.175 -9.83,59.161 -4.684,62.145C-2.118,63.633 -0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,102.544,258.411)\">            <path d=\"M0,59.654C0.003,53.682 0.004,47.69 0.009,41.713C0.013,35.721 0.012,29.743 0.009,23.756C0.008,20.778 -2.102,17.064 -4.682,15.548C-9.832,12.521 -14.99,9.468 -20.141,6.443C-25.305,3.411 -30.449,0.353 -35.618,-2.691C-38.187,-4.204 -40.303,-2.987 -40.302,0.007C-40.299,6.02 -40.289,12.027 -40.285,18.034C-40.28,24.047 -40.279,30.054 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d=\"M0,59.426C-0.003,53.449 -0.018,47.456 -0.018,41.48C-0.018,35.493 -0.015,29.516 -0.018,23.523C-0.02,20.525 2.085,16.845 4.655,15.345C9.805,12.339 14.942,9.329 20.089,6.327C25.24,3.322 30.386,0.32 35.539,-2.702C38.107,-4.207 40.227,-2.997 40.223,0.017C40.215,6.024 40.215,12.037 40.206,18.044C40.197,24.051 40.192,30.064 40.189,36.071C40.187,39.07 38.087,42.752 35.515,44.25C30.375,47.243 25.222,50.214 20.091,53.192C14.951,56.175 9.829,59.161 4.684,62.145C2.118,63.633 0.001,62.419 0,59.426\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,203.375,258.411)\">            <path d=\"M0,59.654C-0.003,53.682 -0.004,47.69 -0.009,41.713C-0.013,35.721 -0.012,29.743 -0.009,23.756C-0.008,20.778 2.102,17.064 4.682,15.548C9.832,12.521 14.99,9.468 20.141,6.443C25.305,3.411 30.449,0.353 35.618,-2.691C38.187,-4.204 40.303,-2.987 40.302,0.007C40.299,6.02 40.289,12.027 40.285,18.034C40.28,24.047 40.279,30.054 40.276,36.067C40.275,39.08 38.144,42.785 35.577,44.29C30.424,47.312 25.281,50.322 20.126,53.339C14.984,56.349 9.843,59.352 4.693,62.358C2.122,63.858 0.002,62.652 0,59.654\" style=\"fill:rgb(126,186,40);fill-rule:nonzero;\"><\/path>        <\/g>        <g transform=\"matrix(1,0,0,1,156.841,340.339)\">            <path d=\"M0,59.242C-0.015,53.285 -0.022,47.328 -0.035,41.387C-0.049,35.43 -0.056,29.473 -0.07,23.532C-0.078,20.554 2.012,16.889 4.586,15.384C9.724,12.377 14.866,9.356 20.019,6.345C25.154,3.344 30.316,0.338 35.452,-2.673C38.037,-4.189 40.14,-2.968 40.144,0.03C40.153,6.007 40.149,11.979 40.154,17.971C40.158,23.948 40.168,29.921 40.171,35.897C40.173,38.891 38.083,42.54 35.507,44.04C30.371,47.031 25.222,50.01 20.091,52.988C14.951,55.971 9.822,58.955 4.684,61.94C2.119,63.431 0.007,62.205 0,59.242\" style=\"fill:white;fill-rule:nonzero;\"><\/path>        <\/g>    <\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nichtbeachtung hat gro\u00dfe wirtschaftliche &amp; rechtliche Folgen <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6362b03c elementor-widget elementor-widget-button\" data-id=\"6362b03c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/cz\/spolecnost\/kontakt\/poptavka-po-projektu\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Popt\u00e1vka na projekt<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bc2290f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bc2290f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6299c41c\" data-id=\"6299c41c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-430f9589 elementor-widget elementor-widget-breadcrumbs\" data-id=\"430f9589\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p id=\"breadcrumbs\"><span><span><a href=\"https:\/\/cubeconcepts.de\/cz\/\">Domovsk\u00e1 str\u00e1nka<\/a><\/span><\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28c7b0e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28c7b0e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-225e9368\" data-id=\"225e9368\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b7dcbd8 elementor-widget elementor-widget-text-editor\" data-id=\"7b7dcbd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alle Aspekte, die die <strong>Oznamovac\u00ed povinnost CSRD<\/strong> mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen <b>bez vlastn\u00edch klimatick\u00fdch pl\u00e1n\u016f<\/b>, <b>Environment\u00e1ln\u00ed strategie nebo strategie ESG<\/b> pokud nejsou dodavateli nebo nejsou z\u00e1visl\u00ed na podnikov\u00fdch \u00fav\u011brech. I pro n\u011b se v\u0161ak p\u0159ipravuj\u00ed standardy pro vykazov\u00e1n\u00ed, z nich\u017e n\u011bkter\u00e9 budou povinn\u00e9 nejpozd\u011bji od roku 2028. K\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky pak budou muset <a href=\"https:\/\/cubeconcepts.de\/cz\/zpravy-o-udrzitelnosti-pro-male-a-stredni-podniky-lsme-a-vsme\/\">Zpr\u00e1vy LSME<\/a> a spole\u010dnosti neorientovan\u00e9 na kapit\u00e1lov\u00fd trh mohou zve\u0159ej\u0148ovat zpr\u00e1vy o udr\u017eitelnosti VSME.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2d22d09f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d22d09f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-431c8ea\" data-id=\"431c8ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15845279 elementor-widget elementor-widget-spacer\" data-id=\"15845279\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd6e294 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd6e294\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-20a54faf\" data-id=\"20a54faf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-16903e4a elementor-widget elementor-widget-heading\" data-id=\"16903e4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Oznamovac\u00ed povinnost CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-699197ac elementor-widget elementor-widget-text-editor\" data-id=\"699197ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Die CSRD-Berichtspflicht sollte eigentlich auf KMUs ab 2024 erweitert werden. Sie ist ein Teil des EU-Gesetzespakets &#8220;Nachhaltige Finanzen&#8221; und zielt darauf ab, die Transparenz und Vergleichbarkeit von Nachhaltigkeitsberichten zu erh\u00f6hen. Betroffen Unternehmen<b> mit mehr als 1.000 Mitarbeitenden <\/b>a<b> Jahresumsatz von \u00fcber 450 Mio. \u20ac<\/b>. Zpr\u00e1vy se mus\u00ed t\u00fdkat environment\u00e1ln\u00edch aspekt\u016f, soci\u00e1ln\u00ed odpov\u011bdnosti, lidsk\u00fdch pr\u00e1v a \u0159\u00edzen\u00ed. Nov\u00fd obsah zpr\u00e1v CSRD zahrnuje <a href=\"https:\/\/cubeconcepts.de\/cz\/taxonomie-eu\/\">Taxonomie<\/a>obchodn\u00ed model, <a href=\"https:\/\/cubeconcepts.de\/cz\/energeticky-zakon\/pravo-dodavatelskeho-retezce\/\">Dodavatelsk\u00e9 \u0159et\u011bzce<\/a>c\u00edle, ukazatele v\u00fdkonnosti a dal\u0161\u00ed. Zpr\u00e1vy mus\u00ed b\u00fdt sou\u010d\u00e1st\u00ed zpr\u00e1vy o hospoda\u0159en\u00ed, mus\u00ed b\u00fdt auditov\u00e1ny nez\u00e1visl\u00fdmi poskytovateli slu\u017eeb a m\u011bly by spl\u0148ovat n\u00e1sleduj\u00edc\u00ed po\u017eadavky <a href=\"https:\/\/cubeconcepts.de\/cz\/hlaseni-tcfd\/\">TCFD<\/a>-Standards entsprechen. Sp\u00e4testens mit dem <strong>Gesch\u00e4ftsjahr 2027<\/strong> startet die Berichtspflicht in Deutschland und f\u00fcr Mutterunternehmen au\u00dferhalb der EU unterliegen ab 2029.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d49220 elementor-widget elementor-widget-button\" data-id=\"7d49220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/cz\/zprisneni-ohlasovaci-povinnosti-spolecnosti-v-oblasti-csrdr-od-roku-2024\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">V\u00edce o CSRD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-7db0c337\" data-id=\"7db0c337\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad97815 elementor-widget elementor-widget-image\" data-id=\"ad97815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg\" class=\"attachment-large size-large wp-image-7795\" alt=\"Povinn\u00e9 hl\u00e1\u0161en\u00ed CSRD\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-1536x1025.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/pexels-mikael-blomkvist-6476254-2048x1367.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-82b7f4f elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"82b7f4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1775ee76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1775ee76\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-36bd4eec\" data-id=\"36bd4eec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6032073c elementor-widget elementor-widget-spacer\" data-id=\"6032073c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72db020 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72db020\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4a094002\" data-id=\"4a094002\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-684966d3 elementor-widget elementor-widget-image\" data-id=\"684966d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"533\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg\" class=\"attachment-large size-large wp-image-10630\" alt=\"P\u0159ek\u00e1\u017eky ohla\u0161ovac\u00ed povinnosti CSRD\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-1024x682.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/11\/Huerden-der-CSRD-Berichtspflicht.jpg 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3773ace7 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"3773ace7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1ebf79a\" data-id=\"1ebf79a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43a3b60f elementor-widget elementor-widget-heading\" data-id=\"43a3b60f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Klimatick\u00e9 pl\u00e1ny jako z\u00e1klad pro zpr\u00e1vy CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9001a07 elementor-widget elementor-widget-text-editor\" data-id=\"9001a07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>\u010ctvrtina <\/b>spole\u010dnost\u00ed, na kter\u00e9 se vztahuje ohla\u0161ovac\u00ed povinnost CSRD. <b>Zat\u00edm \u017e\u00e1dn\u00e9 klimatick\u00e9 pl\u00e1ny ani strategie udr\u017eitelnosti<\/b>. Hlavn\u00edmi probl\u00e9my p\u0159i prov\u00e1d\u011bn\u00ed jsou nadm\u011brn\u00e9 po\u017eadavky, nejasn\u00fd v\u00fdklad CSRD, \u010dasov\u00fd tlak a nedostatek zdroj\u016f. Doporu\u010duje se vypracovat strategii udr\u017eitelnosti v ran\u00e9 f\u00e1zi, prov\u00e9st komplexn\u00ed posouzen\u00ed \u00fadaj\u016f a zav\u00e9st jasn\u00e9 procesy. Chyby ve vykazov\u00e1n\u00ed CSRD mohou v\u00e9st k z\u00e1va\u017en\u00fdm d\u016fsledk\u016fm, v\u010detn\u011b<b> Pokuty a\u017e do v\u00fd\u0161e 5% ro\u010dn\u00edho obratu nebo 10 milion\u016f eur.<\/b>. Hlavn\u00ed odpov\u011bdnost nese p\u0159edstavenstvo a po n\u011bm dozor\u010d\u00ed rada. Spole\u010dnosti by se m\u011bly dob\u0159e p\u0159ipravit, aby se vyhnuly pr\u00e1vn\u00edm a finan\u010dn\u00edm rizik\u016fm.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e965fa5 elementor-widget elementor-widget-button\" data-id=\"e965fa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/cz\/prekazky-v-ohlasovaci-povinnosti-csrd\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">P\u0159ek\u00e1\u017eky ohla\u0161ovac\u00ed povinnosti CSRD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4b51a401 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b51a401\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-15c9a1d5\" data-id=\"15c9a1d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65052ccd elementor-widget elementor-widget-spacer\" data-id=\"65052ccd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-513a9a4e elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"513a9a4e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-531624ea\" data-id=\"531624ea\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d62283b elementor-widget elementor-widget-heading\" data-id=\"7d62283b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Standardy ESG nab\u00fdvaj\u00ed na v\u00fdznamu<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24de4355 elementor-widget elementor-widget-text-editor\" data-id=\"24de4355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\"Greenwashing\" se st\u00e1le v\u00edce dost\u00e1v\u00e1 do nemilosti a nyn\u00ed je tak\u00e9 <b>ofici\u00e1ln\u011b potrest\u00e1n<\/b>. Hrozba nen\u00ed jen <b>Ztr\u00e1ta pov\u011bsti nebo hodnoty akci\u00ed <\/b>ale tak\u00e9<b> vysok\u00e9 pokuty<\/b>. Die ab Mitte 2029 geltende <a href=\"https:\/\/cubeconcepts.de\/cz\/csddd\/\">CSDDD<\/a> der Europ\u00e4ischen Kommission, soll Unternehmen zur Einhaltung von Umwelt- und Menschenrechts-Standards in globalen Lieferketten verpflichten. Die Umsetzung in deutsches Recht wird f\u00fcr <strong>Mitte 2026<\/strong>\u00a0durch die Anpassung des LkSG erwartet. Demnach m\u00fcssen Unternehmen negative Auswirkungen auf Umwelt und Menschenrechte ermitteln, berichten und minimieren. <b>Mal\u00e9 a st\u0159edn\u00ed podniky<\/b> jsou <b>Nen\u00ed p\u0159\u00edmo ovlivn\u011bno<\/b>zat\u00edmco v\u011bt\u0161\u00ed spole\u010dnosti mus\u00ed vypracovat strategie pro Pa\u0159\u00ed\u017eskou dohodu o klimatu. CSDDD je vn\u00edm\u00e1na jako ost\u0159ej\u0161\u00ed me\u010d proti poru\u0161ov\u00e1n\u00ed ESG a greenwashingu.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1345291 elementor-widget elementor-widget-button\" data-id=\"1345291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/cz\/poruseni-esg-a-greenwashing-mohou-byt-nakladne\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Dal\u0161\u00ed informace o standardech ESG<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-18293949\" data-id=\"18293949\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61d0a835 elementor-widget elementor-widget-image\" data-id=\"61d0a835\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/cubeconcepts.de\/cz\/produkty\/doplnkove-predmety\/strategicke-poradenstvi-esg\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg\" class=\"attachment-large size-large wp-image-9431\" alt=\"Sol\u00e1rn\u00ed syst\u00e9m se z\u00e1sobn\u00edkov\u00fdm dopravn\u00edkem\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/Solaranlage-mit-Speicher-Foerderung-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43cb14f8 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"43cb14f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f05359d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f05359d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7a504001\" data-id=\"7a504001\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c72c412 elementor-widget elementor-widget-spacer\" data-id=\"4c72c412\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77f59a9d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77f59a9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bcfc113\" data-id=\"5bcfc113\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62b7becb elementor-widget elementor-widget-image\" data-id=\"62b7becb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"576\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg\" class=\"attachment-large size-large wp-image-8871\" alt=\"Financov\u00e1n\u00ed v\u00e1zan\u00e9 na ESG - bodov\u00e9 hodnocen\u00ed\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1024x737.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-300x216.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-768x553.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-1536x1105.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/stephen-dawson-qwtCeJ5cLYs-unsplash-2048x1474.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e57ea34 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-spacer\" data-id=\"2e57ea34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e674411\" data-id=\"e674411\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51ab9d3e elementor-widget elementor-widget-heading\" data-id=\"51ab9d3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Banky trvaj\u00ed na klimatick\u00fdch pl\u00e1nech, CSRD a \u00fadaj\u00edch ESG<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43d364dd elementor-widget elementor-widget-text-editor\" data-id=\"43d364dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>R\u016fzn\u00e9 studie ukazuj\u00ed, \u017ee <strong>Krit\u00e9ria ESG a klimatick\u00e9 pl\u00e1ny p\u0159i projedn\u00e1v\u00e1n\u00ed p\u016fj\u010dek<\/strong> s bankami hraj\u00ed st\u00e1le d\u016fle\u017eit\u011bj\u0161\u00ed roli, <strong>tak\u00e9 pro mal\u00e9 a st\u0159edn\u00ed podniky<\/strong>. Na\u0159\u00edzen\u00ed EU vy\u017eaduj\u00ed, aby banky zohled\u0148ovaly ESG rizika, co\u017e <strong>V\u00fdznamn\u00fd dopad na \u00fav\u011brov\u00e1 rozhodnut\u00ed<\/strong> m\u00e1. Podle studi\u00ed ji\u017e 10 % bank vy\u017eaduje \u00fadaje o ESG od mal\u00fdch a st\u0159edn\u00edch podnik\u016f a dal\u0161\u00edch 51% to pl\u00e1nuje v dohledn\u00e9 dob\u011b. Mal\u00e9 podniky a MSP se pot\u00fdkaj\u00ed s probl\u00e9my, proto\u017ee mnoh\u00e9 z nich zat\u00edm nespl\u0148uj\u00ed povinnost EU pod\u00e1vat zpr\u00e1vy o udr\u017eitelnosti. Rizika ESG ji\u017e ovliv\u0148uj\u00ed obchodn\u00ed model 24 % z dotazovan\u00fdch bank a <strong>54 % odm\u00edtly transakce z d\u016fvodu t\u011bchto rizik.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd4174f elementor-widget elementor-widget-button\" data-id=\"bd4174f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/cz\/esg-linked-finance-nachhaltigkeit-bei-kreditvergabe-wird-immer-wichtiger\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Dal\u0161\u00ed informace o pl\u00e1nech v oblasti klimatu<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e79a30b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e79a30b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-56263fa2\" data-id=\"56263fa2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7276d9dc elementor-widget elementor-widget-spacer\" data-id=\"7276d9dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-476e5cd elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"476e5cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-616e663\" data-id=\"616e663\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a177abd elementor-widget elementor-widget-heading\" data-id=\"a177abd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vztahuje se na va\u0161i spole\u010dnost ohla\u0161ovac\u00ed povinnost?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5df4b0 elementor-widget elementor-widget-image\" data-id=\"a5df4b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/AdobeStock_231313150-scaled.jpeg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a113987 elementor-widget elementor-widget-text-editor\" data-id=\"a113987\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Spole\u010dnost CUBE CONCEPTS nab\u00edz\u00ed bezplatnou konzultaci, kter\u00e1 v\u00e1m zodpov\u00ed v\u0161echny va\u0161e dotazy. Nebo je\u0161t\u011b nem\u00e1te <a href=\"https:\/\/cubeconcepts.de\/cz\/produkty\/doplnkove-predmety\/strategicke-poradenstvi-esg\/\">Strategie ESG<\/a> s klimatick\u00fdmi pl\u00e1ny pro va\u0161i spole\u010dnost? Domluvte si sch\u016fzku - na\u0161i odborn\u00edci na energetiku se na v\u00e1s t\u011b\u0161\u00ed!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9e8d99 elementor-widget elementor-widget-button\" data-id=\"c9e8d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/cubeconcepts.de\/cz\/spolecnost\/kontakt\/poptavka-po-projektu\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Popt\u00e1vka na projekt<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aed83c0\" data-id=\"aed83c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f08be9 elementor-widget elementor-widget-image\" data-id=\"8f08be9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"527\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg\" class=\"attachment-large size-large wp-image-421\" alt=\"Poradenstv\u00ed v oblasti financov\u00e1n\u00ed - P\u0159esn\u00e9 hodnocen\u00ed program\u016f - Konzultace\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1024x674.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-300x197.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-768x505.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-1536x1011.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/Orange-Blau-Modern-Job-Vakanz-Bekanntgabe-Dokument-im-A4-Format-1-2048x1348.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne Neue Herausforderungen f\u00fcr Unternehmen Kaum noch Kredite f\u00fcr Unternehmen ohne Klimapl\u00e4ne CSRD- &amp; ESG-Transparenz gewinnen an Bedeutung Nichtbeachtung hat gro\u00dfe wirtschaftliche &amp; rechtliche Folgen Projektanfrage Alle Aspekte, die die CSRD-Berichtspflicht mit sich bringt, durchdringen zusehend alle Wirtschaftst\u00e4tigkeiten durch den &#8220;Trickle-down-Effekt&#8221;. Nur noch kleine Unternehmen kommen ohne eigene Klimapl\u00e4ne, Umwelt- oder ESG-Strategien aus, [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":8340,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-10773","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD-Berichtspflicht &amp; Klimapl\u00e4ne | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"CSRD-Berichtspflicht &amp; Klimapl\u00e4ne sind f\u00fcr Unternehmen wichtig. 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