{"id":7680,"date":"2023-06-07T17:17:23","date_gmt":"2023-06-07T15:17:23","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=7680"},"modified":"2026-06-12T12:25:49","modified_gmt":"2026-06-12T10:25:49","slug":"taxonomie-eu","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/cz\/die-eu-taxonomie\/","title":{"rendered":"EU Taxonomie jako klasifika\u010dn\u00ed syst\u00e9m pro udr\u017eiteln\u00e9 hospod\u00e1\u0159sk\u00e9 \u010dinnosti"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>(Aktualizov\u00e1no v dubnu 2026)<\/em> Na str\u00e1nk\u00e1ch&nbsp;<strong>Taxonomie EU<\/strong>&nbsp;je jednotn\u00fd klasifika\u010dn\u00ed syst\u00e9m Evropsk\u00e9 unie pro udr\u017eiteln\u00e9 ekonomick\u00e9 \u010dinnosti. M\u00e1 pomoci podnik\u016fm, akt\u00e9r\u016fm na finan\u010dn\u00edch trz\u00edch a investor\u016fm jednozna\u010dn\u011b posoudit, kter\u00e9 ekonomick\u00e9 \u010dinnosti jsou pova\u017eov\u00e1ny za environment\u00e1ln\u011b udr\u017eiteln\u00e9 a jak\u00fd je jejich p\u0159\u00edsp\u011bvek k environment\u00e1ln\u00edm c\u00edl\u016fm.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro firmy je taxonomie relevantn\u00ed p\u0159edev\u0161\u00edm proto, \u017ee je st\u00e1le v\u00edce spojena s po\u017eadavky na vykazov\u00e1n\u00ed, dokl\u00e1d\u00e1n\u00ed a transparentnost. Z\u00e1rove\u0148 ovliv\u0148uje p\u0159\u00edstup ke kapit\u00e1lu, hodnocen\u00ed ze strany investor\u016f a strategick\u00e9 zam\u011b\u0159en\u00ed na udr\u017eiteln\u00e9 obchodn\u00ed modely.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co je EU taxonomie?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EU taxonomie je sou\u010d\u00e1st\u00ed evropsk\u00e9 strategie pro udr\u017eiteln\u00e9 financov\u00e1n\u00ed a Zelen\u00e9 dohody. Stanovuje krit\u00e9ria, podle nich\u017e lze ekonomick\u00e9 aktivity klasifikovat jako ekologicky udr\u017eiteln\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nejde o obecnou pe\u010de\u0165 udr\u017eitelnosti, n\u00fdbr\u017e o&nbsp;<strong>technick\u00e1 hodnotic\u00ed logika<\/strong>. Ekonomick\u00e1 \u010dinnost se pova\u017euje za v souladu s taxonomi\u00ed pouze tehdy, pokud v\u00fdznamn\u011b p\u0159isp\u00edv\u00e1 k n\u011bkter\u00e9mu z environment\u00e1ln\u00edch c\u00edl\u016f, v\u00fdznamn\u011b nepo\u0161kozuje \u017e\u00e1dn\u00fd z ostatn\u00edch environment\u00e1ln\u00edch c\u00edl\u016f a sou\u010dasn\u011b dodr\u017euje ur\u010dit\u00e9 minim\u00e1ln\u00ed soci\u00e1ln\u00ed z\u00e1ruky.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 c\u00edle taxonomie pokr\u00fdv\u00e1?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EU taksononomie zahrnuje \u0161est environment\u00e1ln\u00edch c\u00edl\u016f:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ochrana klimatu.<\/li>\n\n\n\n<li>Adaptace na zm\u011bnu klimatu.<\/li>\n\n\n\n<li>Udr\u017eiteln\u00e9 vyu\u017e\u00edv\u00e1n\u00ed a ochrana vodn\u00edch a mo\u0159sk\u00fdch zdroj\u016f.<\/li>\n\n\n\n<li>P\u0159echod k ob\u011bhov\u00e9mu hospod\u00e1\u0159stv\u00ed.<\/li>\n\n\n\n<li>Zamezen\u00ed a sn\u00ed\u017een\u00ed zne\u010di\u0161t\u011bn\u00ed \u017eivotn\u00edho prost\u0159ed\u00ed.<\/li>\n\n\n\n<li>Ochrana a obnova biodiverzity a ekosyst\u00e9m\u016f.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tyto c\u00edle jsou z\u00e1kladem pro posouzen\u00ed, zda lze ekonomickou aktivitu klasifikovat jako udr\u017eitelnou. Spole\u010dnosti proto mus\u00ed prov\u011b\u0159it, do jak\u00e9 m\u00edry jejich \u010dinnosti p\u0159isp\u00edvaj\u00ed k jednomu nebo v\u00edce z t\u011bchto c\u00edl\u016f.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pro koho je EU taxonomie relevantn\u00ed?<\/h2>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"905\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/EU-Taxonomie-Berichtspflicht-1024x905.jpg\" alt=\"\" class=\"wp-image-9153\" style=\"width:392px;height:346px\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/EU-Taxonomie-Berichtspflicht-1024x905.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/EU-Taxonomie-Berichtspflicht-300x265.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/EU-Taxonomie-Berichtspflicht-768x679.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/EU-Taxonomie-Berichtspflicht.jpg 1061w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">EU taxonomie je relevantn\u00ed p\u0159edev\u0161\u00edm pro n\u00e1sleduj\u00edc\u00ed akt\u00e9ry:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Spole\u010dnosti, na kter\u00e9 se vztahuje povinnost pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti.<\/li>\n\n\n\n<li>Banky a poskytovatel\u00e9 finan\u010dn\u00edch slu\u017eeb.<\/li>\n\n\n\n<li>Poji\u0161t\u011bn\u00ed.<\/li>\n\n\n\n<li>Fondy a dal\u0161\u00ed akt\u00e9\u0159i na kapit\u00e1lov\u00e9m trhu.<\/li>\n\n\n\n<li>Spole\u010dnosti s vysok\u00fdmi investi\u010dn\u00edmi pot\u0159ebami nebo silnou vazbou na financov\u00e1n\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro podniky je taxonomie mimo\u0159\u00e1dn\u011b d\u016fle\u017eit\u00e1, proto\u017ee v budoucnu nebudou muset pouze pod\u00e1vat zpr\u00e1vy, ale tak\u00e9 prokazateln\u011b dolo\u017eit, jak udr\u017eiteln\u00e9 jejich ekonomick\u00e9 aktivity skute\u010dn\u011b jsou. Pro akt\u00e9ry na finan\u010dn\u00edm trhu je n\u00e1strojem k nasm\u011brov\u00e1n\u00ed kapit\u00e1lu do udr\u017eiteln\u00fdch aktivit a k zamezen\u00ed greenwashingu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak souvis\u00ed EU taxonomie s CSRD?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EU taxonomie \u00fazce souvis\u00ed s pod\u00e1v\u00e1n\u00edm zpr\u00e1v o udr\u017eitelnosti podle <a href=\"https:\/\/cubeconcepts.de\/cz\/energeticky-zakon\/plany-v-oblasti-klimatu-ohlasovaci-povinnost-csrd\/\" type=\"page\" id=\"10773\">CSRD<\/a> propojena. Spole\u010dnosti, kter\u00e9 maj\u00ed povinnost pod\u00e1vat zpr\u00e1vy, mus\u00ed v mnoha p\u0159\u00edpadech rovn\u011b\u017e zve\u0159ejnit, v jak\u00e9m rozsahu jsou jejich tr\u017eby, investice a provozn\u00ed v\u00fddaje v souladu s taxonomi\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sm\u011brnice CSRD v\u00fdrazn\u011b roz\u0161\u00ed\u0159ila okruh spole\u010dnost\u00ed, kter\u00e9 maj\u00ed povinnost pod\u00e1vat zpr\u00e1vy. Taxonomie je tak relevantn\u00ed pro mnohem v\u011bt\u0161\u00ed po\u010det firem ne\u017e je\u0161t\u011b p\u0159ed n\u011bkolika lety. Dnes u\u017e nen\u00ed rozhoduj\u00edc\u00ed pouze form\u00e1ln\u00ed velikost podniku, ale tak\u00e9 p\u0159\u00edslu\u0161n\u00e1 zpravodajsk\u00e1 povinnost v r\u00e1mci nov\u00fdch evropsk\u00fdch po\u017eadavk\u016f na udr\u017eitelnost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co znamen\u00e1 taxonomiekonformn\u00ed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Podle taxonomie EU je hospod\u00e1\u0159sk\u00e1 \u010dinnost udr\u017eiteln\u00e1 pouze tehdy, jsou-li sou\u010dasn\u011b spln\u011bny, n\u011bkolik podm\u00ednek:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>P\u0159isp\u00edv\u00e1 v\u00fdznamn\u00fdm zp\u016fsobem k alespo\u0148 jednomu z c\u00edl\u016f v oblasti \u017eivotn\u00edho prost\u0159ed\u00ed.<\/li>\n\n\n\n<li>Nezp\u016fsobuje v\u00fdznamnou \u00fajmu \u017e\u00e1dn\u00e9mu z dal\u0161\u00edch c\u00edl\u016f ochrany \u017eivotn\u00edho prost\u0159ed\u00ed.<\/li>\n\n\n\n<li>Spl\u0148uje minim\u00e1ln\u00ed soci\u00e1ln\u00ed standardy, mimo jin\u00e9 ve smyslu mezin\u00e1rodn\u00edch sm\u011brnic.<\/li>\n\n\n\n<li>P\u0159\u00edsp\u011bvek a \u00fa\u010dinek mus\u00ed b\u00fdt transparentn\u011b zadokumentov\u00e1ny a dolo\u017eeny.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00edm je taxonomie v\u00fdrazn\u011b p\u0159\u00edsn\u011bj\u0161\u00ed ne\u017e obecn\u00e1 ESG labelov\u00e1 ozna\u010den\u00ed. Nehodnot\u00ed pau\u0161\u00e1ln\u011b celou spole\u010dnost, n\u00fdbr\u017e v\u017edy konkr\u00e9tn\u00ed ekonomick\u00e9 \u010dinnosti. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zde je p\u0159ehled nejd\u016fle\u017eit\u011bj\u0161\u00edch certifikac\u00ed, standard\u016f a norem pro <a href=\"https:\/\/cubeconcepts.de\/cz\/esg-prehled-certifikacnich-standardu-a-norem-pro-udrzitelnost\/\" type=\"post\" id=\"14851\">Udr\u017eitelnost a ESG<\/a>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pro\u010d je taxonomie pro podniky strategicky d\u016fle\u017eit\u00e1?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EU taxonomie nen\u00ed jen t\u00e9matem pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v, ale tak\u00e9 strategickou p\u00e1kou. Spole\u010dnosti, kter\u00e9 v\u010das znaj\u00ed sv\u00e9 aktivity relevantn\u00ed z hlediska taxonomick\u00e9ho, mohou c\u00edlen\u011bji pl\u00e1novat investice, l\u00e9pe p\u0159ipravovat financov\u00e1n\u00ed a u\u010dinit svou komunikaci o udr\u017eitelnosti spolehliv\u011bj\u0161\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To bude zvl\u00e1\u0161t\u011b relevantn\u00ed pro firmy s t\u00e9maty jako:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fotovoltaika<\/li>\n\n\n\n<li>Energetick\u00e1 \u00fa\u010dinnost<\/li>\n\n\n\n<li>Nab\u00edjec\u00ed infrastruktura<\/li>\n\n\n\n<li>Energetick\u00e1 n\u00e1ro\u010dnost budov<\/li>\n\n\n\n<li>Dekarbonizace v\u00fdrobn\u00edch proces\u016f<\/li>\n\n\n\n<li>P\u0159echod na obnoviteln\u00e9 zdroje energie<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00e1v\u011b zde m\u016f\u017ee taxonomie pomoci l\u00e9pe za\u0159adit investice a srozumiteln\u011b je dolo\u017eit bank\u00e1m, investor\u016fm a zainteresovan\u00fdm stran\u00e1m.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00e9 p\u0159\u00edle\u017eitosti se pro firmy nask\u00fdtaj\u00ed?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Taxonomie by nem\u011bla b\u00fdt vn\u00edm\u00e1na jen jako povinnost. M\u016f\u017ee b\u00fdt tak\u00e9 orienta\u010dn\u00edm syst\u00e9mem pro hospod\u00e1\u0159sk\u00e9 a strukturovan\u00e9 prov\u00e1d\u011bn\u00ed transformace.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mezi v\u00fdhody pro firmy pat\u0159\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Lep\u0161\u00ed p\u0159ehled o udr\u017eiteln\u00fdch aktivit\u00e1ch.<\/li>\n\n\n\n<li>Vy\u0161\u0161\u00ed d\u016fv\u011bryhodnost u investor\u016f a z\u00e1kazn\u00edk\u016f.<\/li>\n\n\n\n<li>Podpora p\u0159i rozhodov\u00e1n\u00ed o financov\u00e1n\u00ed a investic\u00edch.<\/li>\n\n\n\n<li>Lep\u0161\u00ed vnit\u0159n\u00ed \u0159\u00edzen\u00ed opat\u0159en\u00ed v oblasti udr\u017eitelnosti.<\/li>\n\n\n\n<li>Jasn\u00e9 propojen\u00ed mezi ESG strategi\u00ed a operativn\u00ed realizac\u00ed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spole\u010dnosti, kter\u00e9 analyzuj\u00ed svou dot\u010denost taxonomi\u00ed v\u010das, t\u00edm \u010dasto z\u00edsk\u00e1vaj\u00ed n\u00e1skok v oblasti povinnost\u00ed pod\u00e1v\u00e1n\u00ed zpr\u00e1v a po\u017eadavk\u016f kapit\u00e1lov\u00e9ho trhu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co by m\u011bly podniky nyn\u00ed d\u011blat?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spole\u010dnosti by m\u011bly nejprve prov\u011b\u0159it, kter\u00e9 z jejich aktivit spadaj\u00ed pod taxonomii a jak velk\u00fd je udr\u017eiteln\u00fd pod\u00edl jejich podnik\u00e1n\u00ed. Pot\u00e9 se vyplat\u00ed vybudovat datovou z\u00e1kladnu pro reportov\u00e1n\u00ed, investi\u010dn\u00ed rozhodnut\u00ed a intern\u00ed \u0159\u00edzen\u00ed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Smyslupln\u00e9 dal\u0161\u00ed kroky jsou:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identifikovat \u010dinnosti relevantn\u00ed z hlediska taxonomie.<\/li>\n\n\n\n<li>Zaznamenat data o obratu, investic\u00edch a provozn\u00edch v\u00fddaj\u00edch.<\/li>\n\n\n\n<li>Zkontrolovat, kter\u00e9 c\u00edle v oblasti \u017eivotn\u00edho prost\u0159ed\u00ed jsou dot\u010deny.<\/li>\n\n\n\n<li>Vytvo\u0159it rozhran\u00ed pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v podle CSRD.<\/li>\n\n\n\n<li>Sladit udr\u017eitelnost a investi\u010dn\u00ed strategii.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pr\u00e1v\u011b pro podniky s investicemi do energetick\u00e9 \u00fa\u010dinnosti, obnoviteln\u00fdch zdroj\u016f energie nebo udr\u017eiteln\u00e9 infrastruktury je taxonomie d\u016fle\u017eit\u00fdm orienta\u010dn\u00edm bodem.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Z\u00e1v\u011br<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">EU taxonomie je dnes mnohem v\u00edce ne\u017e jen klasifika\u010dn\u00edm syst\u00e9mem pro udr\u017eiteln\u00e9 financov\u00e1n\u00ed. Je kl\u00ed\u010dov\u00fdm n\u00e1strojem, d\u00edky kter\u00e9mu jsou udr\u017eiteln\u00e9 ekonomick\u00e9 \u010dinnosti m\u011b\u0159iteln\u00e9, srovnateln\u00e9 a vykazovateln\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro firmy je relevantn\u00ed zejm\u00e9na tehdy, kdy\u017e spadaj\u00ed do oblasti p\u016fsobnosti pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti nebo kdy\u017e se zab\u00fdvaj\u00ed investicemi, financov\u00e1n\u00edm a ESG strategiemi. Kdo taxonomii v\u010das pochop\u00ed a integroval ji do \u0159\u00edzen\u00ed podniku, m\u016f\u017ee l\u00e9pe plnit regulatorn\u00ed po\u017eadavky a c\u00edlen\u011bji vyu\u017e\u00edvat udr\u017eiteln\u00e9 investice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u010casto kladen\u00e9 dotazy<\/h2>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Co je EU taxonomie jednodu\u0161e vysv\u011btleno?<\/summary>\n<p class=\"wp-block-paragraph\">EU taxonomie je soubor pravidel, kter\u00fd ur\u010duje, kter\u00e9 ekonomick\u00e9 aktivity lze pova\u017eovat za ekologicky udr\u017eiteln\u00e9. Jej\u00edm c\u00edlem je zajistit v\u011bt\u0161\u00ed srovnatelnost a transparentnost u udr\u017eiteln\u00fdch investic.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Pro koho plat\u00ed EU taxonomie?<\/summary>\n<p class=\"wp-block-paragraph\">EU taxonomie je relevantn\u00ed p\u0159edev\u0161\u00edm pro podniky podl\u00e9haj\u00edc\u00ed povinnosti pod\u00e1v\u00e1n\u00ed zpr\u00e1v, banky, poji\u0161\u0165ovny, fondy a dal\u0161\u00ed subjekty finan\u010dn\u00edho trhu. T\u00fdk\u00e1 se tedy nejen finan\u010dn\u00edho sektoru, ale tak\u00e9 mnoha pr\u016fmyslov\u00fdch podnik\u016f a poskytovatel\u016f slu\u017eeb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Je EU taxonomie certifikace?<\/summary>\n<p class=\"wp-block-paragraph\">Ne. EU taxonomie nen\u00ed klasick\u00e1 certifikace, n\u00fdbr\u017e technick\u00fd klasifika\u010dn\u00ed a hodnocec\u00ed n\u00e1stroj.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Co m\u00e1 CSRD spole\u010dn\u00e9ho s EU taxonomi\u00ed?<\/summary>\n<p class=\"wp-block-paragraph\">Sm\u011brnice CSRD v\u00fdrazn\u011b roz\u0161i\u0159uje pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti v EU. Mnoho spole\u010dnost\u00ed, kter\u00e9 maj\u00ed povinnost pod\u00e1vat zpr\u00e1vy, mus\u00ed v r\u00e1mci t\u011bchto zpr\u00e1v tak\u00e9 uv\u00e1d\u011bt, jak jsou jejich aktivity v souladu s taxonomi\u00ed.<\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary>Kter\u00e9 spole\u010dnosti jsou nejv\u00edce zasa\u017eeny?<\/summary>\n<p class=\"wp-block-paragraph\">Zvl\u00e1\u0161t\u011b zasa\u017eeny jsou podniky s investi\u010dn\u011b n\u00e1ro\u010dn\u00fdmi obchodn\u00edmi modely, vysokou spot\u0159ebou energie, pot\u0159ebou financov\u00e1n\u00ed nebo relevantn\u00edmi povinnostmi pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti a ESG.<\/p>\n<\/details>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>EU Taxonomie, propojen\u00e1 s po\u017eadavkem na pod\u00e1v\u00e1n\u00ed zpr\u00e1v podle CSRD, vy\u017eaduje od spole\u010dnost\u00ed prok\u00e1zat, \u017ee jejich investice aktivn\u011b p\u0159isp\u00edvaj\u00ed k environment\u00e1ln\u00edm c\u00edl\u016fm, jako je ochrana klimatu. Tento p\u0159\u00edsp\u011bvek osv\u011btluje p\u0159\u00edsn\u00e1 hodnocen\u00ed krit\u00e9ri\u00ed a ukazuje, jak\u00e9 p\u0159\u00edle\u017eitosti p\u0159in\u00e1\u0161\u00ed transparentn\u00ed dokumentace udr\u017eiteln\u00fdch aktivit pro va\u0161i spole\u010dnost.<\/p>","protected":false},"author":3,"featured_media":7687,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[],"class_list":["post-7680","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 v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>EU-Taxonomie einfach erkl\u00e4rt | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Die EU-Taxonomie ist ein Regelwerk zur Klassifizierung, um wirtschaftliche Aktivit\u00e4ten von Unternehmen f\u00fcr Investoren bewerten zu k\u00f6nnen.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cubeconcepts.de\/cz\/taxonomie-eu\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EU-Taxonomie einfach erkl\u00e4rt | CUBE CONCEPTS\" \/>\n<meta property=\"og:description\" content=\"Die EU-Taxonomie ist ein Regelwerk zur Klassifizierung, um wirtschaftliche Aktivit\u00e4ten von Unternehmen f\u00fcr Investoren bewerten zu k\u00f6nnen.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cubeconcepts.de\/cz\/taxonomie-eu\/\" \/>\n<meta property=\"og:site_name\" content=\"CUBE CONCEPTS\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-07T15:17:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-12T10:25:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/european-parliament-g9252f48c6_1280.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Guido Steenmans\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Guido Steenmans\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/\"},\"author\":{\"name\":\"Guido Steenmans\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/person\\\/2c762e4ca1ea252f42f23ab33248856e\"},\"headline\":\"Die EU-Taxonomie als Klassifizierungssystem f\u00fcr nachhaltige Wirtschaftst\u00e4tigkeiten\",\"datePublished\":\"2023-06-07T15:17:23+00:00\",\"dateModified\":\"2026-06-12T10:25:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/\"},\"wordCount\":1016,\"publisher\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/european-parliament-g9252f48c6_1280.jpg\",\"articleSection\":[\"Regulatorik &amp; ESG\"],\"inLanguage\":\"cs\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/\",\"name\":\"EU-Taxonomie einfach erkl\u00e4rt | CUBE CONCEPTS\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/european-parliament-g9252f48c6_1280.jpg\",\"datePublished\":\"2023-06-07T15:17:23+00:00\",\"dateModified\":\"2026-06-12T10:25:49+00:00\",\"description\":\"Die EU-Taxonomie ist ein Regelwerk zur Klassifizierung, um wirtschaftliche Aktivit\u00e4ten von Unternehmen f\u00fcr Investoren bewerten zu k\u00f6nnen.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/#breadcrumb\"},\"inLanguage\":\"cs\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/#primaryimage\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/european-parliament-g9252f48c6_1280.jpg\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/06\\\/european-parliament-g9252f48c6_1280.jpg\",\"width\":1280,\"height\":720,\"caption\":\"EU-Taxonomie - EU-Parlament\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/die-eu-taxonomie\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/cubeconcepts.de\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Die EU-Taxonomie als Klassifizierungssystem f\u00fcr nachhaltige Wirtschaftst\u00e4tigkeiten\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/\",\"name\":\"CUBE CONCEPTS\",\"description\":\"Energiesysteme f\u00fcr Unternehmen\",\"publisher\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"cs\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#organization\",\"name\":\"CUBE CONCEPTS\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/CUBE_CONCEPT-Logo.png\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2023\\\/01\\\/CUBE_CONCEPT-Logo.png\",\"width\":644,\"height\":207,\"caption\":\"CUBE CONCEPTS\"},\"image\":{\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/fr\\\/#\\\/schema\\\/person\\\/2c762e4ca1ea252f42f23ab33248856e\",\"name\":\"Guido Steenmans\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg\",\"url\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg\",\"contentUrl\":\"https:\\\/\\\/cubeconcepts.de\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg\",\"caption\":\"Guido Steenmans\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxonomie EU jednodu\u0161e vysv\u011btlena | CUBE CONCEPTS","description":"Taxonomie EU je soubor pravidel pro klasifikaci hospod\u00e1\u0159sk\u00fdch \u010dinnost\u00ed spole\u010dnost\u00ed pro investory.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/cubeconcepts.de\/cz\/taxonomie-eu\/","og_locale":"cs_CZ","og_type":"article","og_title":"EU-Taxonomie einfach erkl\u00e4rt | CUBE CONCEPTS","og_description":"Die EU-Taxonomie ist ein Regelwerk zur Klassifizierung, um wirtschaftliche Aktivit\u00e4ten von Unternehmen f\u00fcr Investoren bewerten zu k\u00f6nnen.","og_url":"https:\/\/cubeconcepts.de\/cz\/taxonomie-eu\/","og_site_name":"CUBE CONCEPTS","article_published_time":"2023-06-07T15:17:23+00:00","article_modified_time":"2026-06-12T10:25:49+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/european-parliament-g9252f48c6_1280.jpg","type":"image\/jpeg"}],"author":"Guido Steenmans","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Guido Steenmans","Odhadovan\u00e1 doba \u010dten\u00ed":"6 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/#article","isPartOf":{"@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/"},"author":{"name":"Guido Steenmans","@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/person\/2c762e4ca1ea252f42f23ab33248856e"},"headline":"Die EU-Taxonomie als Klassifizierungssystem f\u00fcr nachhaltige Wirtschaftst\u00e4tigkeiten","datePublished":"2023-06-07T15:17:23+00:00","dateModified":"2026-06-12T10:25:49+00:00","mainEntityOfPage":{"@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/"},"wordCount":1016,"publisher":{"@id":"https:\/\/cubeconcepts.de\/fr\/#organization"},"image":{"@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/#primaryimage"},"thumbnailUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/european-parliament-g9252f48c6_1280.jpg","articleSection":["Regulatorik &amp; ESG"],"inLanguage":"cs"},{"@type":"WebPage","@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/","url":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/","name":"Taxonomie EU jednodu\u0161e vysv\u011btlena | CUBE CONCEPTS","isPartOf":{"@id":"https:\/\/cubeconcepts.de\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/#primaryimage"},"image":{"@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/#primaryimage"},"thumbnailUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/european-parliament-g9252f48c6_1280.jpg","datePublished":"2023-06-07T15:17:23+00:00","dateModified":"2026-06-12T10:25:49+00:00","description":"Taxonomie EU je soubor pravidel pro klasifikaci hospod\u00e1\u0159sk\u00fdch \u010dinnost\u00ed spole\u010dnost\u00ed pro investory.","breadcrumb":{"@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/cubeconcepts.de\/die-eu-taxonomie\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/#primaryimage","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/european-parliament-g9252f48c6_1280.jpg","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/06\/european-parliament-g9252f48c6_1280.jpg","width":1280,"height":720,"caption":"EU-Taxonomie - EU-Parlament"},{"@type":"BreadcrumbList","@id":"https:\/\/cubeconcepts.de\/die-eu-taxonomie\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/cubeconcepts.de\/"},{"@type":"ListItem","position":2,"name":"Die EU-Taxonomie als Klassifizierungssystem f\u00fcr nachhaltige Wirtschaftst\u00e4tigkeiten"}]},{"@type":"WebSite","@id":"https:\/\/cubeconcepts.de\/fr\/#website","url":"https:\/\/cubeconcepts.de\/fr\/","name":"KONCEPTY KOSTKY","description":"Energetick\u00e9 syst\u00e9my pro podniky","publisher":{"@id":"https:\/\/cubeconcepts.de\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/cubeconcepts.de\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Organization","@id":"https:\/\/cubeconcepts.de\/fr\/#organization","name":"KONCEPTY KOSTKY","url":"https:\/\/cubeconcepts.de\/fr\/","logo":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/CUBE_CONCEPT-Logo.png","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/01\/CUBE_CONCEPT-Logo.png","width":644,"height":207,"caption":"CUBE CONCEPTS"},"image":{"@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/cubeconcepts.de\/fr\/#\/schema\/person\/2c762e4ca1ea252f42f23ab33248856e","name":"Guido Steenmans","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2025\/11\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg","url":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2025\/11\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg","contentUrl":"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2025\/11\/cropped-Guido-Steenmanns-hoch-scaled-1-96x96.jpg","caption":"Guido Steenmans"}}]}},"_links":{"self":[{"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/posts\/7680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/comments?post=7680"}],"version-history":[{"count":0,"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/posts\/7680\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/media\/7687"}],"wp:attachment":[{"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/media?parent=7680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/categories?post=7680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cubeconcepts.de\/cz\/wp-json\/wp\/v2\/tags?post=7680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}