{"id":14135,"date":"2024-04-18T12:50:25","date_gmt":"2024-04-18T10:50:25","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=14135"},"modified":"2025-05-14T17:02:31","modified_gmt":"2025-05-14T15:02:31","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":"

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 LSME-<\/strong> a dobrovoln\u00e9 VSME-<\/strong> Zpr\u00e1vy o udr\u017eitelnosti<\/strong>. Na rozd\u00edl od 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

Zpr\u00e1vy o udr\u017eitelnosti LSME<\/h2>\n\n\n\n

V souladu s t\u00edm 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. povinnost<\/strong>jejich dopad na ESG ve ve\u0159ejn\u00e9m 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

Zpr\u00e1vy o udr\u017eitelnosti VSME<\/h2>\n\n\n\n

Zpr\u00e1vy VSME (\"Dobrovoln\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky\") jsou na druhou stranu dobrovoln\u00e9<\/strong>. M\u011bli by 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. Klienti<\/strong>, Z\u00fa\u010dastn\u011bn\u00e9 strany<\/strong> nebo 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

V\u00fdvoj by m\u011bl z\u016fstat provediteln\u00fd pro mal\u00e9 a st\u0159edn\u00ed podniky<\/h2>\n\n\n\n

P\u0159i tvorb\u011b standard\u016f p\u0159ikl\u00e1d\u00e1 EFRAG zvl\u00e1\u0161tn\u00ed v\u00fdznam 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

Pl\u00e1novan\u00fd obsah zpr\u00e1v o udr\u017eitelnosti LSME a VSME<\/h2>\n\n\n\n

Pl\u00e1novan\u00fd obsah pro 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

S 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 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

Na str\u00e1nk\u00e1ch 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

Na str\u00e1nk\u00e1ch 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

M\u00e1 dobrovoln\u00e1 zpr\u00e1va o udr\u017eitelnosti VSME smysl?<\/h2>\n\n\n\n

Rozhodn\u011b. Je v\u00fdhodn\u00e9 pod\u00e1vat dobrovoln\u011b zpr\u00e1vy o nefinan\u010dn\u00edch aspektech, proto\u017ee to m\u016f\u017ee Transparentnost<\/strong> a D\u016fv\u011bryhodnost<\/strong> spole\u010dnosti se zvy\u0161uje a 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. Konkuren\u010dn\u00ed v\u00fdhoda <\/strong>a 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

Co bude d\u00e1l?<\/h2>\n\n\n\n

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

Dal\u0161\u00ed informace k t\u00e9matu:<\/em><\/p>\n\n\n\n

\n
Poradenstv\u00ed v oblasti strategie ESG<\/a><\/div>\n\n\n\n
Financov\u00e1n\u00ed spojen\u00e9 s ESG<\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n
\n
Zp\u011bt na p\u0159ehled<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Die European Financial Reporting Advisory Group (EFRAG) erarbeitet zurzeit im Auftrag der EU Standards f\u00fcr die Nachhaltigkeitsberichterstattung von kleinen und mittleren Unternehmen. Die ersten Entw\u00fcrfe ver\u00f6ffentlichte die EFRAG Ende Januar 2024. Unterschieden wird hier zwischen verpflichtenden LSME- und freiwilligen VSME- Nachhaltigkeitsberichte. Im Gegensatz zur CSRD-Berichtspflicht f\u00fcr gro\u00dfe Unternehmen soll es bei den neuen LSME- und […]<\/p>\n","protected":false},"author":3,"featured_media":14138,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,50,25],"tags":[],"class_list":["post-14135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-photovoltaik-themen-in-deutschland-wissenswertes-fuer-energieprojekte","category-photovoltaik-themen"],"acf":[],"yoast_head":"\nLSME- 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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