{"id":27439,"date":"2026-03-23T16:55:09","date_gmt":"2026-03-23T15:55:09","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=27439"},"modified":"2026-04-28T08:02:22","modified_gmt":"2026-04-28T06:02:22","slug":"aktualizace-2026-nove-prahove-hodnoty-csrd-zmeny-csddd-prostrednictvim-smernice-eu-omnibus","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/cz\/update-2026-neue-csrd-schwellenwerte-csddd-aenderungen-durch-eu-omnibus-richtlinie\/","title":{"rendered":"Aktualizace 2026: Nov\u00e9 prahov\u00e9 hodnoty CSRD a zm\u011bny CSDDD skrze Omnibusovou sm\u011brnici EU"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Dne 26. \u00fanora 2026 Evropsk\u00e1 unie zve\u0159ejnila <strong>Sm\u011brnice 2026\/470 (omnibusov\u00e1 zm\u011bnov\u00e1 sm\u011brnice)<\/strong> V \u00da\u0159edn\u00edm v\u011bstn\u00edku EU byly vytvo\u0159eny skute\u010dnosti. Nov\u00e9 p\u0159edpisy p\u0159in\u00e1\u0161ej\u00ed ur\u010dit\u00e9 p\u0159izp\u016fsoben\u00ed <strong>U\u017eivatelsk\u00e9 skupiny pro CSRD a CSDDD<\/strong>. D\u00edky v\u00fdrazn\u011b zv\u00fd\u0161en\u00fdm prahov\u00fdm hodnot\u00e1m je velk\u00e1 \u010d\u00e1st st\u0159edn\u00ed t\u0159\u00eddy osvobozena od p\u0159\u00edm\u00e9 povinnosti pod\u00e1vat zpr\u00e1vy. EU nav\u00edc hodl\u00e1 pos\u00edlit pr\u00e1vn\u00ed jistotu pro podniky a usnadnit reporting udr\u017eitelnosti. Zat\u00edmco to pro mnoho spole\u010dnost\u00ed znamen\u00e1 obrovskou byrokratickou \u00falevu, posti\u017een\u00ed velc\u00ed hr\u00e1\u010di na trhu v\u0161ak pod tlakem <strong>\u201eTrickle-down efekt\u201c<\/strong> d\u00e1l.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CSRD-povinnost vykazov\u00e1n\u00ed v roce 2026: koho se to aktu\u00e1ln\u011b t\u00fdk\u00e1?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nejv\u011bt\u0161\u00ed zm\u011bna se t\u00fdk\u00e1 <strong>Sm\u011brnice o pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti podnik\u016f (CSRD)<\/strong>. EU revidovala p\u016fvodn\u00ed pl\u00e1ny, kter\u00e9 po\u010d\u00edtaly se zahrnut\u00edm podnik\u016f s 250 a v\u00edce zam\u011bstnanci, s c\u00edlem sn\u00ed\u017eit byrokratickou z\u00e1t\u011b\u017e. T\u00edm p\u00e1dem se povinnost ru\u0161\u00ed pro p\u0159ibli\u017en\u011b 90 % p\u016fvodn\u011b pl\u00e1novan\u00fdch podnik\u016f.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nov\u00e9 prahy pro CSRD:<\/strong> Zpravodajsk\u00e9 povinnosti budou m\u00edt v budoucnu pouze spole\u010dnosti s v\u00edce ne\u017e <strong>1 000 zam\u011bstnanc\u016f<\/strong> a ro\u010dn\u00edm obratem p\u0159es <strong>450 milion\u016f eur<\/strong>.<\/li>\n\n\n\n<li><strong>Term\u00edn zah\u00e1jen\u00ed:<\/strong> Pro zb\u00fdvaj\u00edc\u00ed podniky za\u010d\u00edn\u00e1 povinnost jednotn\u011b od <strong>Obchodn\u00ed rok 2027<\/strong>.<\/li>\n\n\n\n<li><strong>LSME \u2013 Standard pro mal\u00e9 a st\u0159edn\u00ed podniky z\u016fst\u00e1v\u00e1<\/strong>Pro k\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky (MSP), kter\u00e9 podl\u00e9haj\u00ed vykazov\u00e1n\u00ed, se zav\u00e1d\u00ed vykazov\u00e1n\u00ed MSP k\u00f3tovan\u00fdch na burze (LSME-Reporting).<\/li>\n\n\n\n<li><strong>Dobrovoln\u00e1 hl\u00e1\u0161en\u00ed VSME jsou nad\u00e1le mo\u017en\u00e1<\/strong>Aby bylo mo\u017en\u00e9 p\u016fsobit proti efektu \u201etrickle-down\u201c, mohou mal\u00e9 a st\u0159edn\u00ed podniky (MSP), kter\u00e9 se neorientuj\u00ed na kapit\u00e1lov\u00e9 trhy, nad\u00e1le p\u0159edkl\u00e1dat zpr\u00e1vy VSME (\u201eVoluntary Small and Medium-sized Enterprises\u201c).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jeliko\u017e dosavadn\u00ed zn\u011bn\u00ed implementace CSRD je\u0161t\u011b nebylo v N\u011bmecku ratifikov\u00e1no, m\u00e1 se vnitrost\u00e1tn\u00ed legislativn\u00ed proces uskute\u010dnit v pr\u016fb\u011bhu roku 2026 na z\u00e1klad\u011b <a href=\"https:\/\/cubeconcepts.de\/cz\/evropske-standardy-pro-podavani-zprav-o-udrzitelnosti-esrs\/\" type=\"post\" id=\"27507\">ESRS<\/a>-Za\u010d\u00ednaj\u00ed aktualizace. Toto bude m\u00edt status delegovan\u00e9ho aktu v <strong>2. \u010dtvrtlet\u00ed 2026<\/strong> o\u010dek\u00e1v\u00e1. Pro spole\u010dnosti, kter\u00e9 dosud podl\u00e9haj\u00ed NFRD, se sb\u011br dat CSRD vztahuje od roku 2026. Pro nov\u011b dot\u010den\u00e9 od roku 2027 s povinnost\u00ed pod\u00e1v\u00e1n\u00ed zpr\u00e1v v roce 2028. Standardy pro <a href=\"https:\/\/cubeconcepts.de\/cz\/zpravy-o-udrzitelnosti-pro-male-a-stredni-podniky-lsme-a-vsme\/\" type=\"post\" id=\"14135\">Zpr\u00e1vy o udr\u017eitelnosti LSME a VSME<\/a> m\u011bly by b\u00fdt v\u00fdrazn\u011b m\u00e9n\u011b slo\u017eit\u00e9 a nab\u00edzet zjednodu\u0161en\u00e9 povinnosti zve\u0159ej\u0148ov\u00e1n\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CSDDD-Aktualizace: Nov\u00e9 hranice pro legislativu EU o dodavatelsk\u00fdch \u0159et\u011bzc\u00edch<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I p\u0159i <strong>Sm\u011brnice o n\u00e1le\u017eit\u00e9 p\u00e9\u010di v oblasti udr\u017eitelnosti v podnic\u00edch (CSDDD)<\/strong> Existuj\u00ed z\u00e1sadn\u00ed zm\u011bny. D\u0159\u00edve pl\u00e1novan\u00e9 postupn\u00e9 zav\u00e1d\u011bn\u00ed nyn\u00ed EU nahradila jednotnou \u00fapravou. Nejd\u016fle\u017eit\u011bj\u0161\u00ed zm\u011bny CSDDD v p\u0159ehledu:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Vy\u0161\u0161\u00ed p\u0159ek\u00e1\u017eky:<\/strong> U\u017e jen velk\u00e9 podniky s v\u00edce ne\u017e <strong>5 000 zam\u011bstnanc\u016f<\/strong> a p\u0159es <strong>1,5 miliardy \u20ac obrat<\/strong> spadaj\u00ed p\u0159\u00edmo do sm\u011brnice EU.<\/li>\n\n\n\n<li><strong>Jednotn\u00e9 datum spu\u0161t\u011bn\u00ed:<\/strong> Po\u010d\u00e1tek platnosti byl pro v\u0161echny dot\u010den\u00e9 spole\u010dnosti stanoven na <strong>26. \u010dervence 2029<\/strong> posunut.<\/li>\n\n\n\n<li><strong>\u00dapravy z\u00e1kona o dodavatelsk\u00fdch \u0159et\u011bzc\u00edch:<\/strong> N\u011bmeck\u00e1 spolkov\u00e1 vl\u00e1da nyn\u00ed mus\u00ed st\u00e1vaj\u00edc\u00ed <strong>Z\u00e1kon o n\u00e1le\u017eit\u00e9 p\u00e9\u010di v dodavatelsk\u00e9m \u0159et\u011bzci<\/strong> p\u0159izp\u016fsobit t\u011bmto nov\u00fdm standard\u016fm EU, co\u017e by pro mnoho n\u011bmeck\u00fdch firem mohlo znamenat \u00falevu.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Pro\u010d mus\u00ed jednat i ti, kter\u00fdch se to p\u0159\u00edmo net\u00fdk\u00e1<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. \u201eDatov\u00fd pas\u201c: Kdo nedod\u00e1, vypadne<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Povinn\u00e9 velk\u00e9 korporace (&gt; 1000 MA) mus\u00ed zve\u0159ej\u0148ovat cel\u00fd sv\u016fj dodavatelsk\u00fd \u0159et\u011bzec. Jako dodavatel\u00e9 sice nejsou z\u00e1konn\u011b, ale v\u011bt\u0161inou <strong>smluvn\u00ed<\/strong> povinen dod\u00e1vat \u00fadaje. Kdo nedok\u00e1\u017ee dodat bilanci CO\u2082 nebo soci\u00e1ln\u00ed osv\u011bd\u010den\u00ed, riskuje vylou\u010den\u00ed z dodavatelsk\u00e9ho \u0159et\u011bzce.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Standardizace \u0161et\u0159\u00ed n\u00e1klady (tlak vypl\u00fdvaj\u00edc\u00ed z ESRS)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00edsto individu\u00e1ln\u00edho odpov\u00edd\u00e1n\u00ed na dotazn\u00edky ka\u017ed\u00e9ho z\u00e1kazn\u00edka se doporu\u010duje \u0159\u00eddit se <strong>LSME-<\/strong> nebo <strong>VSME-Standard<\/strong> (pro nemovitostn\u00ed men\u0161inov\u00e9 pod\u00edly). Jednor\u00e1zov\u00e1, standardizovan\u00e1 p\u0159\u00edprava dat \u0161et\u0159\u00ed \u010das a signalizuje profesionalitu v\u016f\u010di z\u00e1kazn\u00edk\u016fm.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Bankovnictv\u00ed a zelen\u00e9 finance<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Na str\u00e1nk\u00e1ch <a href=\"https:\/\/cubeconcepts.de\/cz\/taxonomie-eu\/\" type=\"post\" id=\"7680\">Taxonomie EU<\/a> zavazuj\u00ed banky hodnotit udr\u017eitelnost sv\u00fdch \u00fav\u011brov\u00fdch portfoli\u00ed. Spole\u010dnosti bez ESG transparentnosti budou muset v budoucnu \u010delit <strong>vy\u0161\u0161\u00ed \u00faroky<\/strong> nebo zt\u00ed\u017een\u00e9 \u00fav\u011brov\u00e1n\u00ed. \u00dadaje o udr\u017eitelnosti jsou tak p\u0159\u00edm\u00fdm p\u0159edpokladem pro atraktivn\u00ed podm\u00ednky financov\u00e1n\u00ed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Porovn\u00e1n\u00ed: Star\u00e9 pl\u00e1nov\u00e1n\u00ed vs. Nov\u00e1 sm\u011brnice EU 2026<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Krit\u00e9rium<\/td><td><strong>Stoj\u00ed 2024<\/strong><\/td><td><strong>Aktualizace 2026<\/strong><\/td><\/tr><tr><td>Fokus na CSRD<\/td><td>odstup\u0148ovan\u00e9 od 250 MA \/ 40 milion\u016f \u20ac obratu<\/td><td>Od 1 000 MA \/ 450 milion\u016f EUR obratu<\/td><\/tr><tr><td>CSDDD Fokus<\/td><td>Od 1 000 MA \/ 450 milion\u016f EUR obratu<\/td><td>Od 5 000 MA \/ 1,5 miliardy EUR obrat<\/td><\/tr><tr><td>Po\u010d\u00e1te\u010dn\u00ed datum CSDDD<\/td><td>S postupn\u00fdm n\u00e1stupem od roku 2027<\/td><td>Jednotn\u00e9 26. \u010dervence 2029<\/td><\/tr><tr><td>pr\u00e1vn\u00ed jistota<\/td><td>N\u00e1vrhy \/ Jedn\u00e1n\u00ed<\/td><td>Sm\u011brnice o autobusov\u00e9 doprav\u011b 2026\/470<\/td><\/tr><tr><td>Standardn\u00edho hl\u00e1\u0161en\u00ed<\/td><td>Voller ESRS<\/td><td>ESRS (Velk\u00e9) \/ LSME (K\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011br: Co by firmy m\u011bly nyn\u00ed d\u011blat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Navzdory masivn\u00edm \u00falev\u00e1m plynouc\u00edm z Omnibusov\u00e9ho na\u0159\u00edzen\u00ed nen\u00ed pro dodavatele d\u016fvod k ne\u010dinnosti. I kdy\u017e jsou spole\u010dnosti pod nov\u00fdmi prahov\u00fdmi hodnotami, jejich velc\u00ed odb\u011bratel\u00e9 st\u00e1le budou po\u017eadovat data ESG (efekt trickle-down). Solidn\u00ed datov\u00fd z\u00e1klad tak z\u016fst\u00e1v\u00e1 konkuren\u010dn\u00ed v\u00fdhodou a spl\u0148uje po\u017eadavky velk\u00fdch odb\u011bratel\u016f a v\u011b\u0159itel\u016f.<\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/cz\/kategorie\/fotovoltaicka-temata-v-nemecku-zajimavosti-pro-energeticke-projekty\/\">Zp\u011bt na p\u0159ehled<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>EU omezuje p\u0159\u00edmou povinnost vykazov\u00e1n\u00ed na spole\u010dnosti s 1 000 (CSRD) resp. 5 000 zam\u011bstnanci (CSDDD), aby se sn\u00ed\u017eily byrokratick\u00e9 p\u0159ek\u00e1\u017eky. Nicm\u00e9n\u011b i men\u0161\u00ed dodavatel\u00e9 by m\u011bli vyu\u017e\u00edvat standardizovan\u00e1 ESG data. Pro\u010d, vysv\u011btluje tato zpr\u00e1va. <\/p>","protected":false},"author":3,"featured_media":27441,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,60],"tags":[],"class_list":["post-27439","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 v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CSRD &amp; CSDDD Update 2026: Neue Schwellenwerte &amp; Fristen | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Entlastung durch die EU-Omnibus-Richtlinie 2026. 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