{"id":27507,"date":"2026-03-24T16:42:09","date_gmt":"2026-03-24T15:42:09","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=27507"},"modified":"2026-06-11T16:34:26","modified_gmt":"2026-06-11T14:34:26","slug":"evropske-standardy-pro-podavani-zprav-o-udrzitelnosti-esrs","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/cz\/die-european-sustainability-reporting-standards-esrs\/","title":{"rendered":"Evropsk\u00e9 standardy pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti (ESRS)"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Evropsk\u00e1 <strong>Standardy pro vykazov\u00e1n\u00ed udr\u017eitelnosti (ESRS)<\/strong> Jsou to podrobn\u00e1 pravidla pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v podle CSRD. Stanov\u00ed, <em>byl<\/em> a <em>jako<\/em> je nutn\u00e9 pod\u00e1vat zpr\u00e1vy, aby byla udr\u017eitelnost m\u011b\u0159iteln\u00e1 a srovnateln\u00e1. P\u0159itom jde daleko nad r\u00e1mec klasick\u00fdch p\u0159\u00edstup\u016f CSR. To, co zpo\u010d\u00e1tku zn\u00ed jako dal\u0161\u00ed n\u00e1maha s pod\u00e1v\u00e1n\u00edm zpr\u00e1v, se st\u00e1le v\u00edce vyv\u00edj\u00ed ve strategick\u00fd \u0159\u00eddic\u00ed n\u00e1stroj \u2013 zejm\u00e9na v kontextu klimatick\u00fdch rizik, cen energi\u00ed a tlaku na transformaci.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00e1v\u011b pro spole\u010dnosti s <a href=\"https:\/\/cubeconcepts.de\/cz\/energeticky-zakon\/plany-v-oblasti-klimatu-ohlasovaci-povinnost-csrd\/\" type=\"page\" id=\"10773\">Oznamovac\u00ed povinnost CSRD<\/a> st\u00e1le z\u0159eteln\u011bji, \u017ee ESRS ji\u017e nejsou \u010dist\u011b z\u00e1le\u017eitost\u00ed dodr\u017eov\u00e1n\u00ed p\u0159edpis\u016f. Zasazuj\u00ed se hluboko do obchodn\u00edch model\u016f, investi\u010dn\u00edch rozhodnut\u00ed a hodnocen\u00ed rizik \u2013 a pr\u00e1v\u011b zde le\u017e\u00ed <strong>jejich skute\u010dn\u00e1 p\u0159idan\u00e1 hodnota<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ESRS se st\u00e1vaj\u00ed strategick\u00fdm r\u00e1mcem<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">U\u017e v l\u00e9t\u011b 2022 zah\u00e1jila Evropsk\u00e1 poradn\u00ed skupina pro \u00fa\u010detn\u00ed v\u00fdkaznictv\u00ed (EFRAG) v r\u00e1mci sm\u011brnice EU 2022\/2464 (CSRD) pr\u00e1ci na vypracov\u00e1n\u00ed ESRS. Dnes definuj\u00ed jednotn\u00fd a z\u00e1vazn\u00fd soubor pravidel pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti v EU. C\u00edlem je transparentnost, srovnatelnost a relevanci pro rozhodov\u00e1n\u00ed. <strong>pro investory a podniky<\/strong> vytvo\u0159it, stoj\u00ed uprost\u0159ed <strong>Princip dvoj\u00ed podstatnosti<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vnit\u0159n\u00ed perspektiva <\/strong>S ot\u00e1zkou: Jak\u00fd dopad m\u00e1 spole\u010dnost na \u017eivotn\u00ed prost\u0159ed\u00ed a spole\u010dnost?<\/li>\n\n\n\n<li><strong>Extern\u00ed perspektiva <\/strong>s ot\u00e1zkou: Jak\u00e1 finan\u010dn\u00ed rizika a p\u0159\u00edle\u017eitosti vypl\u00fdvaj\u00ed pro spole\u010dnost z t\u00e9mat udr\u017eitelnosti?<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tento dvoj\u00ed pohled nut\u00ed podniky, aby udr\u017eitelnost nevid\u011bly izolovan\u011b, ale jako ned\u00edlnou sou\u010d\u00e1st podnikov\u00e9ho strategick\u00e9ho pl\u00e1nov\u00e1n\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Strukturn\u011b se ESRS skl\u00e1daj\u00ed z:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u010cty\u0159i skupiny: V\u0161eobecn\u00e9, (E) environment\u00e1ln\u00ed, (S) soci\u00e1ln\u00ed a (G) \u0159\u00edd\u00edc\u00ed standardy<\/li>\n\n\n\n<li>Dvan\u00e1ct tematick\u00fdch standard\u016f, p\u0159i\u010dem\u017e skupina E s t\u00e9maty zm\u011bny klimatu, zne\u010di\u0161t\u011bn\u00ed, vodn\u00edch a mo\u0159sk\u00fdch zdroj\u016f, biologick\u00e9 rozmanitosti a ekosyst\u00e9m\u016f a vyu\u017e\u00edv\u00e1n\u00ed zdroj\u016f a ob\u011bhov\u00e9ho hospod\u00e1\u0159stv\u00ed obsahuje nejv\u00edce standard\u016f.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"534\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2026\/03\/ESRS-Struktur-1024x534.jpg\" alt=\"\" class=\"wp-image-27508\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2026\/03\/ESRS-Struktur-1024x534.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2026\/03\/ESRS-Struktur-300x156.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2026\/03\/ESRS-Struktur-768x401.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2026\/03\/ESRS-Struktur-1536x801.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2026\/03\/ESRS-Struktur-18x9.jpg 18w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2026\/03\/ESRS-Struktur.jpg 1597w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zvl\u00e1\u0161t\u011b cenn\u00fd je standard <strong>ESRS E1 (Zm\u011bna klimatu)<\/strong>, kter\u00e9 m\u00e1 pro mnoho firem nejv\u011bt\u0161\u00ed obsahov\u00fd a ekonomick\u00fd v\u00fdznam.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Klimatick\u00e1 rizika ve st\u0159edu pozornosti: ESRS E1 jako strategick\u00fd n\u00e1stroj<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00ed v\u00fdvoj ESRS z prosince 2025 \u2013 zejm\u00e9na v oblasti E1 \u2013 ukazuje jasn\u00fd sm\u011br: od pouh\u00e9ho pod\u00e1v\u00e1n\u00ed zpr\u00e1v o datech k d\u016fv\u011bryhodn\u00e9mu hodnocen\u00ed klimatick\u00fdch rizik a jejich finan\u010dn\u00edch dopad\u016f.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reporting by m\u011bl z\u00edskat na flexibilit\u011b, p\u0159i\u010dem\u017e obsahov\u00e9 po\u017eadavky se zv\u00fd\u0161\u00ed. Tato metodick\u00e1 otev\u0159enost je p\u0159itom podstatn\u00fdm pokrokem. Spole\u010dnosti ji\u017e nejsou v\u00fdhradn\u011b v\u00e1z\u00e1ny klasick\u00fdmi <strong>Sc\u00e9n\u00e1\u0159ov\u00e9 anal\u00fdzy<\/strong> v\u00e1z\u00e1ni, ale m\u00edsto toho mohou tak\u00e9 <strong>kvalitativn\u00ed <\/strong>nebo<strong> alternativn\u00ed p\u0159\u00edstupy kvantitativn\u00edho hodnocen\u00ed<\/strong> vyu\u017e\u00edvat. Tato flexibilita sni\u017euje slo\u017eitost, ale z\u00e1rove\u0148 zvy\u0161uje odpov\u011bdnost za p\u0159edlo\u017een\u00ed smyslupln\u00e9ho a spolehliv\u00e9ho hodnocen\u00ed rizik.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Harmonizace norem<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dal\u0161\u00edm kl\u00ed\u010dov\u00fdm aspektem dal\u0161\u00edho v\u00fdvoje ESRS je zvy\u0161uj\u00edc\u00ed se harmonizace s mezin\u00e1rodn\u00edmi standardy. Zvl\u00e1\u0161t\u011b dosud chyb\u011blo slad\u011bn\u00ed s normou \u201eIFRS S2 \u2013 Climate-related Disclosures\u201d, kter\u00e1 byla zve\u0159ejn\u011bna ji\u017e v l\u00e9t\u011b 2023. Tato norma vytv\u00e1\u0159\u00ed na sv\u011btov\u00e9m kapit\u00e1lov\u00e9m trhu jednotn\u00fd z\u00e1klad pro investi\u010dn\u00ed rozhodnut\u00ed a byla vyvinuta Mezin\u00e1rodn\u00ed radou pro standardy udr\u017eitelnosti (ISSB). Pro spole\u010dnosti to znamen\u00e1:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00e9n\u011b duplicitn\u00edch struktur v reportingu<\/li>\n\n\n\n<li>Vy\u0161\u0161\u00ed konzistence v\u016f\u010di mezin\u00e1rodn\u00edm kapit\u00e1lov\u00fdm trh\u016fm<\/li>\n\n\n\n<li>Lep\u0161\u00ed srovnatelnost pro investory<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tento v\u00fdvoj je vysoce relevantn\u00ed zejm\u00e9na pro exportn\u011b orientovan\u00e9 nebo kapit\u00e1lov\u011b tr\u017en\u00ed spole\u010dnosti.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Anal\u00fdza klimatick\u00fdch rizik jako rozhoduj\u00edc\u00ed faktor ESRS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Anal\u00fdza klimatick\u00fdch rizik je u\u017e d\u00e1vno v\u00edc ne\u017e jen regulatorn\u00ed povinnost podle ESRS. St\u00e1v\u00e1 se z n\u00ed \u00fast\u0159edn\u00ed sou\u010d\u00e1st podnikov\u00e9ho \u0159\u00edzen\u00ed. V j\u00e1dru jde o dopady vn\u011bj\u0161\u00edch zm\u011bn na <strong>vlastn\u00ed obchodn\u00ed model<\/strong> v\u010das rozpoznat a ekonomicky vyhodnotit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fyzick\u00e1 rizika, jako jsou extr\u00e9mn\u00ed pov\u011btrnostn\u00ed jevy, p\u0159\u00edmo ovliv\u0148uj\u00ed m\u00edsta, infrastrukturu a dodavatelsk\u00e9 \u0159et\u011bzce. Bez <strong>strukturovan\u00e9 hodnocen\u00ed<\/strong> chyb\u00ed z\u00e1klad pro c\u00edlen\u00e9 investice do opat\u0159en\u00ed v oblasti odolnosti a omezen\u00ed potenci\u00e1ln\u00edch \u0161kod. Sou\u010dasn\u011b se zp\u0159\u00eds\u0148uj\u00ed po\u017eadavky na stran\u011b financov\u00e1n\u00ed: <strong>Banky a investo\u0159i<\/strong> postupn\u011b za\u010dle\u0148uj\u00ed klimatick\u00e1 rizika do sv\u00fdch \u00fav\u011brov\u00fdch rozhodnut\u00ed. Nedostate\u010dn\u00e1 transparentnost tak okam\u017eit\u011b vede ke zhor\u0161en\u00ed podm\u00ednek nebo omezen\u00e9mu p\u0159\u00edstupu ke kapit\u00e1lu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tak\u00e9 pod\u00e9l hodnotov\u00e9ho \u0159et\u011bzce roste tlak. Velk\u00e9 spole\u010dnosti po\u017eaduj\u00ed od sv\u00fdch dodavatel\u016f spolehliv\u00e1 data a strategie, zejm\u00e9na v kontextu emis\u00ed v rozsahu 3. Kdo zde nen\u00ed schopen podat informace, riskuje jasn\u00e9 konkuren\u010dn\u00ed nev\u00fdhody.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00dakoly ESRS pro spole\u010dnosti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mnoh\u00e1 klimatick\u00e1 rizika ve smyslu skupiny E standard\u016f ESRS \u00fazce souvisej\u00ed s energetick\u00fdmi ot\u00e1zkami. Rostouc\u00ed n\u00e1klady na CO\u2082, regula\u010dn\u00ed opat\u0159en\u00ed, volatiln\u00ed ceny elekt\u0159iny a zpo\u017ed\u011bn\u00e9 modernizace p\u0159edstavuj\u00ed pro mnoho podnik\u016f kl\u00ed\u010dov\u00e1 p\u0159echodov\u00e1 rizika. Vlastn\u00ed CO\u2082-neutr\u00e1ln\u00ed dod\u00e1vka elekt\u0159iny s bateriov\u00fdmi \u00falo\u017ei\u0161ti z\u00edsk\u00e1v\u00e1 v tomto kontextu strategick\u00fd v\u00fdznam. Sni\u017euj\u00ed emise, stabilizuj\u00ed n\u00e1klady na energii a omezuj\u00ed z\u00e1vislost na extern\u00edch trz\u00edch. T\u00edm adresuj\u00ed jak regulatorn\u00ed po\u017eadavky, tak konkr\u00e9tn\u00ed ekonomick\u00e1 rizika ve smyslu standard\u016f ESRS.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011br: ESRS jako \u0159\u00eddic\u00ed n\u00e1stroj<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">ESRS jasn\u011b posouv\u00e1 zam\u011b\u0159en\u00ed od pouh\u00e9ho sb\u011bru dat k hodnocen\u00ed finan\u010dn\u00edch dopad\u016f a strategick\u00fdch rizik. A\u010dkoli reporting podle CSRD je pro velk\u00e9 spole\u010dnosti povinn\u00fd, kl\u00ed\u010dov\u00e1 je schopnost porozum\u011bt klimatick\u00fdm rizik\u016fm, kvantifikovat je a p\u0159ev\u00e9st je do konkr\u00e9tn\u00edch opat\u0159en\u00ed. Kdo s t\u00edm neza\u010dne v\u010das, nejen\u017ee spln\u00ed regulatorn\u00ed po\u017eadavky, ale tak\u00e9 udr\u017eiteln\u00fdm zp\u016fsobem pos\u00edl\u00ed svou vlastn\u00ed konkuren\u010dn\u00ed pozici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Principem dvoj\u00ed podstatnosti se ESRS zam\u011b\u0159uj\u00ed na finan\u010dn\u00ed dopady klimatick\u00fdch zm\u011bn p\u0159\u00edmo do centra podnikov\u00e9ho \u0159\u00edzen\u00ed. Tato \u00faprava nut\u00ed podniky etablovat udr\u017eitelnost jako ned\u00edlnou sou\u010d\u00e1st investi\u010dn\u00edch rozhodnut\u00ed a hodnocen\u00ed rizik.<\/p>","protected":false},"author":3,"featured_media":27510,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[],"class_list":["post-27507","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulatorik-esg"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Die European Sustainability Reporting Standards (ESRS) | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Die ESRS setzen die Standards f\u00fcr das CSRD-Reporting und verpflichten Unternehmen \u00fcber ihr ESG zu berichten.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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