{"id":14135,"date":"2024-04-18T12:50:25","date_gmt":"2024-04-18T10:50:25","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=14135"},"modified":"2026-06-12T08:00:12","modified_gmt":"2026-06-12T06:00:12","slug":"zpravy-o-udrzitelnosti-pro-male-a-stredni-podniky-lsme-a-vsme","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/cz\/lsme-und-vsme-nachhaltigkeitsberichte-fuer-kmu\/","title":{"rendered":"Zpr\u00e1vy o udr\u017eitelnosti LSME a VSME pro mal\u00e9 a st\u0159edn\u00ed podniky"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Evropsk\u00e1 poradn\u00ed skupina pro \u00fa\u010detn\u00ed v\u00fdkaznictv\u00ed (EFRAG) v sou\u010dasn\u00e9 dob\u011b jm\u00e9nem EU vypracov\u00e1v\u00e1 standardy pro vykazov\u00e1n\u00ed udr\u017eitelnosti mal\u00fdmi a st\u0159edn\u00edmi podniky. EFRAG zve\u0159ejnila prvn\u00ed n\u00e1vrhy na konci ledna 2024. Rozli\u0161uje se zde mezi povinn\u00fdmi <strong>LSME-<\/strong> a dobrovoln\u00e9 <strong>VSME-<\/strong> <strong>Zpr\u00e1vy o udr\u017eitelnosti<\/strong>. Na rozd\u00edl od <a href=\"https:\/\/cubeconcepts.de\/cz\/energeticky-zakon\/plany-v-oblasti-klimatu-ohlasovaci-povinnost-csrd\/\">Oznamovac\u00ed povinnost CSRD<\/a> Nov\u00e9 zpr\u00e1vy LSME a VSME maj\u00ed velk\u00fdm spole\u010dnostem usnadnit po\u017eadavky na pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti pro mal\u00e9 a st\u0159edn\u00ed podniky.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zpr\u00e1vy o udr\u017eitelnosti LSME<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V souladu s t\u00edm <strong>orientace na kapit\u00e1lov\u00fd trh<\/strong> mal\u00e9 a st\u0159edn\u00ed podniky (\"k\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky\"), jejich\u017e cenn\u00e9 pap\u00edry jsou obchodov\u00e1ny v EU, nejpozd\u011bji od roku 2028. <strong>povinnost<\/strong>jejich dopad na ESG ve ve\u0159ejn\u00e9m <strong>Zpr\u00e1va LSME<\/strong> vysv\u011btlit. V sou\u010dasn\u00e9 dob\u011b by se to t\u00fdkalo p\u0159ibli\u017en\u011b 1 100 spole\u010dnost\u00ed v Evrop\u011b, z toho p\u0159ibli\u017en\u011b 100 v N\u011bmecku. Zjednodu\u0161en\u00e1 struktura zpr\u00e1v o udr\u017eitelnosti LSME zpo\u010d\u00e1tku stanov\u00ed obecn\u00e9 informace o ESG, po\u017eadavky, z\u00e1sady, opat\u0159en\u00ed a c\u00edle a vy\u017eaduje odpov\u00eddaj\u00edc\u00ed kl\u00ed\u010dov\u00e9 \u00fadaje spole\u010dnosti. N\u011bkter\u00e9 po\u017eadavky na zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed tak\u00e9 nejsou tak p\u0159\u00edsn\u00e9 jako ve zpr\u00e1v\u00e1ch CSRD.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zpr\u00e1vy o udr\u017eitelnosti VSME<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Zpr\u00e1vy VSME (\"Dobrovoln\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky\") jsou na druhou stranu <strong>dobrovoln\u00e9<\/strong>. M\u011bli by <strong>neorientuje se na kapit\u00e1lov\u00fd trh<\/strong> umo\u017enit mal\u00fdm a st\u0159edn\u00edm podnik\u016fm snadn\u011bji dokumentovat sv\u00e9 c\u00edle a projekty v oblasti udr\u017eitelnosti. V praxi jsou o to mal\u00ed a st\u0159edn\u00ed dodavatel\u00e9 st\u00e1le \u010dast\u011bji \u017e\u00e1d\u00e1ni sv\u00fdmi dodavateli. <strong>Klienti<\/strong>, <strong>Z\u00fa\u010dastn\u011bn\u00e9 strany<\/strong> nebo <strong>V\u011b\u0159itel\u00e9<\/strong> je vy\u017eadov\u00e1no. Spole\u010dnosti, kter\u00e9 podl\u00e9haj\u00ed po\u017eadavk\u016fm na pod\u00e1v\u00e1n\u00ed zpr\u00e1v CSRD, ji\u017e st\u00e1le \u010dast\u011bji zas\u00edlaj\u00ed sv\u00fdm dodavatel\u016fm individu\u00e1ln\u00ed dotazn\u00edky, co\u017e na n\u011b vyv\u00edj\u00ed tlak. Norma VSME by mohla pomoci sn\u00ed\u017eit nep\u0159\u00edmou z\u00e1t\u011b\u017e mal\u00fdch a st\u0159edn\u00edch podnik\u016f v t\u011bchto oblastech.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">V\u00fdvoj by m\u011bl z\u016fstat provediteln\u00fd pro mal\u00e9 a st\u0159edn\u00ed podniky<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">P\u0159i tvorb\u011b standard\u016f p\u0159ikl\u00e1d\u00e1 EFRAG zvl\u00e1\u0161tn\u00ed v\u00fdznam <strong>Jednoduch\u00fd design<\/strong> zpr\u00e1v o udr\u017eitelnosti. Sna\u017e\u00ed se zohlednit v\u0161echny aspekty mikropodnik\u016f a mal\u00fdch a st\u0159edn\u00edch podnik\u016f. Na jedn\u00e9 stran\u011b mus\u00ed zpr\u00e1vy pokr\u00fdt po\u017eadavky na informace obchodn\u00edch partner\u016f a finan\u010dn\u00edch instituc\u00ed, na kter\u00e9 se vztahuje povinnost pod\u00e1vat zpr\u00e1vy, a na druh\u00e9 stran\u011b se nesm\u00ed vymknout z rukou \u00fasil\u00ed spojen\u00e9 se z\u00edsk\u00e1v\u00e1n\u00edm informac\u00ed pro mal\u00e9 a st\u0159edn\u00ed podniky. Pouze pokud budou ob\u011b podm\u00ednky spln\u011bny, budou budouc\u00ed zpr\u00e1vy o udr\u017eitelnosti LSME a VSME \u00fasp\u011b\u0161n\u00fdm modelem pro ob\u011b strany.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pl\u00e1novan\u00fd obsah zpr\u00e1v o udr\u017eitelnosti LSME a VSME<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pl\u00e1novan\u00fd obsah pro <strong>Zpr\u00e1vy LSME<\/strong> vych\u00e1zej\u00ed p\u0159edev\u0161\u00edm z po\u017eadavk\u016f \u00fa\u010detn\u00edch pokyn\u016f CSRD. Zpr\u00e1vy mus\u00ed obsahovat informace, kter\u00e9 zve\u0159ej\u0148uj\u00ed podstatn\u00e9 dopady, p\u0159\u00edle\u017eitosti a rizika t\u00fdkaj\u00edc\u00ed se environment\u00e1ln\u00edch, soci\u00e1ln\u00edch a udr\u017eiteln\u00fdch aspekt\u016f spr\u00e1vy a \u0159\u00edzen\u00ed spole\u010dnosti. N\u00e1vrh je rozd\u011blen do zjednodu\u0161en\u00e9 struktury a skl\u00e1d\u00e1 se ze t\u0159\u00ed hlavn\u00edch odd\u00edl\u016f: \"Obecn\u00e9 po\u017eadavky\", \"Obecn\u00e9 informace\" a \"Z\u00e1sady, opat\u0159en\u00ed a c\u00edle\". Krom\u011b toho jsou zde t\u0159i dal\u0161\u00ed odd\u00edly, kter\u00e9 se zab\u00fdvaj\u00ed environment\u00e1ln\u00edmi a soci\u00e1ln\u00edmi ukazateli a ukazateli podnikov\u00e9 praxe.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S <strong>Zpr\u00e1vy VSME<\/strong> EFRAG pl\u00e1nuje modul\u00e1rn\u00ed strukturu. Maj\u00ed b\u00fdt p\u0159ipravov\u00e1ny ka\u017edoro\u010dn\u011b a za ur\u010dit\u00fdch podm\u00ednek mohou b\u00fdt za\u010dlen\u011bny jako samostatn\u00fd odd\u00edl do zpr\u00e1vy o hospoda\u0159en\u00ed (skupiny). V opa\u010dn\u00e9m p\u0159\u00edpad\u011b se p\u0159edpokl\u00e1d\u00e1 samostatn\u00e9 zve\u0159ejn\u011bn\u00ed. M\u011bla by b\u00fdt k dispozici sou\u010dasn\u011b s ro\u010dn\u00edmi\/skupinov\u00fdmi \u00fa\u010detn\u00edmi z\u00e1v\u011brkami nebo finan\u010dn\u00edm v\u00fdkaznictv\u00edm, pokud jsou vy\u017eadov\u00e1ny. Spole\u010dnost m\u016f\u017ee vynechat n\u011bkter\u00e9 d\u016fv\u011brn\u00e9 informace. Od druh\u00e9ho roku mus\u00ed b\u00fdt ve zpr\u00e1v\u011b uvedeny srovn\u00e1vac\u00ed \u00fadaje za p\u0159edchoz\u00ed rok. Existuje <strong>Z\u00e1kladn\u00ed modul<\/strong>kter\u00fd mus\u00ed b\u00fdt sou\u010d\u00e1st\u00ed v\u0161ech zpr\u00e1v o udr\u017eitelnosti VSME a zahrnuje p\u0159ibli\u017en\u011b 30 datov\u00fdch bod\u016f, a dva dal\u0161\u00ed voliteln\u00e9 moduly, kter\u00e9 lze r\u016fzn\u011b dopl\u0148ovat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na str\u00e1nk\u00e1ch <strong>Modul PAT<\/strong> (Politiky, akce, c\u00edle) dopl\u0148uje z\u00e1kladn\u00ed modul pro spole\u010dnosti s ji\u017e definovan\u00fdmi sm\u011brnicemi udr\u017eitelnosti. Pro zve\u0159ejn\u011bn\u00ed podstatn\u00fdch informac\u00ed o udr\u017eitelnosti je vy\u017eadov\u00e1na anal\u00fdza v\u00fdznamnosti v souladu s n\u00e1vrhem standardu VSME. Modul vysv\u011btluje politiky, opat\u0159en\u00ed a c\u00edle spole\u010dnosti a zab\u00fdv\u00e1 se energetickou \u00fa\u010dinnost\u00ed, emisemi sklen\u00edkov\u00fdch plyn\u016f, finan\u010dn\u00edmi riziky a soci\u00e1ln\u00edmi aspekty. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na str\u00e1nk\u00e1ch <strong>Modul obchodn\u00edho partnera<\/strong> (modul BP) roz\u0161i\u0159uje zve\u0159ej\u0148ovan\u00e9 informace o dal\u0161\u00ed \u00fadaje pro v\u011b\u0159itele, investory a obchodn\u00ed partnery. Zde je rovn\u011b\u017e vy\u017eadov\u00e1na anal\u00fdza v\u00fdznamnosti v souladu s n\u00e1vrhem standardu VSME. Spole\u010dnost mus\u00ed poskytnout p\u0159ibli\u017en\u011b 35 datov\u00fdch bod\u016f a popis\u016f, v\u010detn\u011b rizikov\u00fdch sektor\u016f, genderov\u00e9 diverzity a c\u00edl\u016f sni\u017eov\u00e1n\u00ed emis\u00ed. Po\u017eadov\u00e1ny jsou tak\u00e9 informace o fyzick\u00fdch rizic\u00edch zm\u011bny klimatu, odpadech a dodr\u017eov\u00e1n\u00ed mezin\u00e1rodn\u00edch norem, jako jsou Obecn\u00e9 z\u00e1sady OSN pro podnik\u00e1n\u00ed a lidsk\u00e1 pr\u00e1va, a informace o procesech dodr\u017eov\u00e1n\u00ed sm\u011brnic, jako jsou Sm\u011brnice OECD pro nadn\u00e1rodn\u00ed podniky, a o p\u0159\u00edpadn\u00e9m poru\u0161ov\u00e1n\u00ed p\u0159edpis\u016f v souvislosti s vlastn\u00edmi zam\u011bstnanci. Krom\u011b toho je t\u0159eba poskytnout informace o \u010derp\u00e1n\u00ed dovolen\u00e9 z rodinn\u00fdch d\u016fvod\u016f a o po\u010dtu st\u00e1\u017eist\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M\u00e1 dobrovoln\u00e1 zpr\u00e1va o udr\u017eitelnosti VSME smysl?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Rozhodn\u011b. Je v\u00fdhodn\u00e9 pod\u00e1vat dobrovoln\u011b zpr\u00e1vy o nefinan\u010dn\u00edch aspektech, proto\u017ee to m\u016f\u017ee <strong>Transparentnost<\/strong> a <strong>D\u016fv\u011bryhodnost<\/strong> spole\u010dnosti se zvy\u0161uje a <strong>Podporuje pozitivn\u00ed image<\/strong>. Spln\u011bn\u00edm o\u010dek\u00e1v\u00e1n\u00ed t\u00fdkaj\u00edc\u00edch se udr\u017eitelnosti a spole\u010densk\u00e9 odpov\u011bdnosti v souladu s normou VSME mohou spole\u010dnosti dos\u00e1hnout. <strong>Konkuren\u010dn\u00ed v\u00fdhoda <\/strong>a <strong>Lep\u0161\u00ed vztahy se z\u00fa\u010dastn\u011bn\u00fdmi stranami<\/strong> stav\u011bt. Zaveden\u00ed tohoto standardu investuje do udr\u017eiteln\u00e9ho rozvoje podniku, minimalizuje environment\u00e1ln\u00ed a soci\u00e1ln\u00ed rizika, sni\u017euje n\u00e1klady a zlep\u0161uje efektivitu vyu\u017e\u00edv\u00e1n\u00ed zdroj\u016f. Uplat\u0148ov\u00e1n\u00edm standardu jsou nav\u00edc spole\u010dnosti dob\u0159e p\u0159ipraveny na nov\u00e9 pr\u00e1vn\u00ed po\u017eadavky a prob\u00edhaj\u00edc\u00ed regula\u010dn\u00ed v\u00fdvoj.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co bude d\u00e1l?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Z\u00fa\u010dastn\u011bn\u00e9 strany mohou sv\u00e9 p\u0159ipom\u00ednky k n\u00e1vrh\u016fm zaslat EFRAG do 21. kv\u011btna 2024 prost\u0159ednictv\u00edm online dotazn\u00edk\u016f. EFRAG tyto p\u0159ipom\u00ednky analyzuje a p\u0159edlo\u017e\u00ed revidovanou verzi n\u00e1vrh\u016f. O\u010dek\u00e1v\u00e1 se, \u017ee kone\u010dn\u00e9 verze budou zve\u0159ejn\u011bny na podzim 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Budouc\u00ed standardy pro vykazov\u00e1n\u00ed EFRAG umo\u017en\u00ed mal\u00fdm a st\u0159edn\u00edm podnik\u016fm kompaktn\u011b a d\u016fv\u011bryhodn\u011b dokumentovat sv\u00e9 c\u00edle v oblasti udr\u017eitelnosti, ani\u017e by byly zahlceny slo\u017eit\u00fdmi katalogy metrik. Dobrovoln\u00e1 zpr\u00e1va VSME se tak stane strategickou v\u00fdhodou pro zaji\u0161t\u011bn\u00ed transparentnosti v dodavatelsk\u00e9m \u0159et\u011bzci a dlouhodob\u00e9 zaji\u0161t\u011bn\u00ed p\u0159\u00edstupu k financov\u00e1n\u00ed.<\/p>","protected":false},"author":395,"featured_media":14138,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,60],"tags":[],"class_list":["post-14135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-solar-news","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>LSME- und VSME-Nachhaltigkeitsberichte | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"LSME- und VSME-Nachhaltigkeitsberichte von kleinen und mittelst\u00e4ndischen Unternehmen sollen lt. 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