{"id":7793,"date":"2023-06-21T12:09:14","date_gmt":"2023-06-21T10:09:14","guid":{"rendered":"https:\/\/cubeconcepts.de\/?p=7793"},"modified":"2026-06-12T12:32:08","modified_gmt":"2026-06-12T10:32:08","slug":"zprisneni-ohlasovaci-povinnosti-spolecnosti-v-oblasti-csrdr-od-roku-2024","status":"publish","type":"post","link":"https:\/\/cubeconcepts.de\/cz\/csrdr-berichtspflicht-fur-unternehmen-ab-2024-verschaerft\/","title":{"rendered":"Povinnost reportovat podle CSRD: Aktu\u00e1ln\u00ed stav po reform\u011b EU v roce 2026"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><em>(Aktualizov\u00e1no v dubnu 2026)<\/em> Sm\u011brnice o pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti podnik\u016f (CSRD) od sv\u00e9ho p\u0159ijet\u00ed v roce 2022 pro\u0161la v\u00fdznamn\u00fdm v\u00fdvojem. Zat\u00edmco p\u016fvodn\u00ed pl\u00e1ny z roku 2024 po\u010d\u00edtaly se \u0161irok\u00fdm zapojen\u00edm st\u0159edn\u00edch podnik\u016f, EU s <strong>Sm\u011brnice o zm\u011bn\u00e1ch 2026\/470 (Omnibus I Package)<\/strong> v \u00fanoru 2026 zp\u0159esnila zam\u011b\u0159en\u00ed a razantn\u011b zv\u00fd\u0161ila prahov\u00e9 hodnoty pro povinnost pod\u00e1v\u00e1n\u00ed zpr\u00e1v.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Souvislosti s ohla\u0161ovac\u00ed povinnost\u00ed CSRD<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nov\u00e1 sm\u011brnice EU o pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti nahrazuje sm\u011brnici NFDR a je d\u016fle\u017eitou sou\u010d\u00e1st\u00ed pr\u00e1vn\u00edch p\u0159edpis\u016f EU v oblasti klimatu, jejich\u017e c\u00edlem je dos\u00e1hnout klimatick\u00e9 neutrality do roku 2050. <a href=\"https:\/\/cubeconcepts.de\/cz\/taxonomie-eu\/\">Taxonomie EU<\/a> m\u011bl by zajistit v\u011bt\u0161\u00ed transparentnost a srovnatelnost hospod\u00e1\u0159sk\u00fdch \u010dinnost\u00ed v\u0161ech spole\u010dnost\u00ed. To by m\u011blo zajistit tok kapit\u00e1lu od soukrom\u00fdch investor\u016f nebo finan\u010dn\u00edch spole\u010dnost\u00ed sm\u011brem k ekologicky uv\u011bdom\u011bl\u00e9mu a bezemisn\u00edmu hospod\u00e1\u0159stv\u00ed. Str\u00e1nky <strong>CSRD<\/strong>Sm\u011brnice je tak sou\u010d\u00e1st\u00ed bal\u00ed\u010dku unijn\u00edch z\u00e1kon\u016f \u201eUdr\u017eiteln\u00e9 finance\u201c. Zpr\u00e1vy musej\u00ed krom\u011b environment\u00e1ln\u00edch aspekt\u016f pokr\u00fdvat tak\u00e9 oblasti spole\u010densk\u00e9 odpov\u011bdnosti, lidsk\u00fdch pr\u00e1v a spr\u00e1vy spole\u010dnosti dan\u00e9ho podniku a n\u00e1sledn\u011b budou zp\u0159\u00edstupn\u011bny ve\u0159ejnosti. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Koho se t\u00fdk\u00e1 povinnost pod\u00e1vat zpr\u00e1vy o udr\u017eitelnosti podle CSRD? Nov\u00e9 prahov\u00e9 hodnoty od roku 2026<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">V ran\u00e9 f\u00e1zi (2024) bylo pl\u00e1nov\u00e1no, \u017ee k pod\u00e1v\u00e1n\u00ed zpr\u00e1v budou povinny ji\u017e spole\u010dnosti s 250 zam\u011bstnanci. Aby se sn\u00ed\u017eila byrokratick\u00e1 z\u00e1t\u011b\u017e pro st\u0159edn\u00ed podniky, plat\u00ed od <strong>Aktualizace v \u00fanoru 2026<\/strong> nov\u00e1 krit\u00e9ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nyn\u00ed jsou povinni pod\u00e1vat zpr\u00e1vy podniky, kter\u00e9 spl\u0148uj\u00ed alespo\u0148 dv\u011b z n\u00e1sleduj\u00edc\u00edch t\u0159\u00ed krit\u00e9ri\u00ed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u00edce ne\u017e <strong>1 000 zam\u011bstnanc\u016f<\/strong> (p\u0159edt\u00edm 250)<\/li>\n\n\n\n<li>Celkov\u00e1 aktiva vy\u0161\u0161\u00ed ne\u017e <strong>225 milion\u016f eur<\/strong> (upraven\u00e1 hodnota)<\/li>\n\n\n\n<li>\u010cist\u00e9 tr\u017eby p\u0159es <strong>450 milion\u016f eur<\/strong> (d\u0159\u00edve 40 milion\u016f EUR)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pro <strong>k\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky<\/strong>, kter\u00e9 jsou pod t\u011bmito hranicemi, se pou\u017eije zjednodu\u0161en\u00fd <strong>LSME-Standard<\/strong> (Uveden\u00e1 mal\u00e9 a st\u0159edn\u00ed podniky), jak zajistit p\u0159\u00edstup na kapit\u00e1lov\u00fd trh bez p\u0159et\u00ed\u017een\u00ed organizace.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Jak\u00fd obsah mus\u00ed b\u00fdt zve\u0159ejn\u011bn ve zpr\u00e1v\u00e1ch CSRD?<\/h2>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg\" alt=\"\" class=\"wp-image-9146\" style=\"width:455px;height:303px\" srcset=\"https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1024x683.jpg 1024w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-300x200.jpg 300w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-768x512.jpg 768w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-1536x1024.jpg 1536w, https:\/\/cubeconcepts.de\/wp-content\/uploads\/2023\/08\/CSRD-Berichtspflicht-2048x1365.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Krom\u011b oblast\u00ed, kter\u00e9 ji\u017e musely b\u00fdt zve\u0159ej\u0148ov\u00e1ny podle sm\u011brnice NFDR (ochrana \u017eivotn\u00edho prost\u0159ed\u00ed, soci\u00e1ln\u00ed z\u00e1le\u017eitosti, spr\u00e1va a \u0159\u00edzen\u00ed), vy\u017eaduje nyn\u00ed pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti podle CSRD dal\u0161\u00ed informace ve v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b spole\u010dnosti. Jedn\u00e1 se o obsah t\u00fdkaj\u00edc\u00ed se taxonomie, obchodn\u00edho modelu se strategi\u00ed a koncepc\u00ed, dodavatelsk\u00fdch \u0159et\u011bzc\u016f, podnikov\u00fdch c\u00edl\u016f, ukazatel\u016f v\u00fdkonnosti, udr\u017eiteln\u00e9ho \u0159\u00edzen\u00ed, zm\u011bn, \u0159e\u0161en\u00ed p\u0159\u00edle\u017eitost\u00ed a rizik, rozhodovac\u00edch proces\u016f a informac\u00ed specifick\u00fdch pro dan\u00e9 odv\u011btv\u00ed. V\u0161echny \u00fadaje mus\u00ed b\u00fdt shrom\u00e1\u017ed\u011bny a vyhodnoceny v r\u00e1mci podniku, co\u017e m\u016f\u017ee b\u00fdt komplikovan\u00e9 a obt\u00ed\u017en\u00e9 vzhledem k \"dvoj\u00ed v\u00fdznamnosti\". To znamen\u00e1, \u017ee je t\u0159eba vyhodnotit i vn\u011bj\u0161\u00ed dopady \u010dinnosti podniku na \u017eivotn\u00ed prost\u0159ed\u00ed. V\u0161echny spole\u010dnosti jsou tak\u00e9 povinny definovat c\u00edle a zve\u0159ejnit jejich pokrok ve zpr\u00e1v\u011b CSRD.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Povinnosti a lh\u016fty pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v dle CSRD<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Na rozd\u00edl od dosavadn\u00ed unijn\u00ed \u00fapravy v\u00fdkaznictv\u00ed nyn\u00ed se vstupem v platnost sm\u011brnice CSRD nejsou povoleny \u017e\u00e1dn\u00e9 nedbal\u00e9 nebo lehkov\u00e1\u017en\u00e9 zpr\u00e1vy. Mus\u00ed b\u00fdt p\u0159ilo\u017eeny k v\u00fdro\u010dn\u00ed zpr\u00e1v\u011b za b\u011b\u017en\u00fd \u00fa\u010detn\u00ed rok a jejich audit je povinn\u00fd prost\u0159ednictv\u00edm nez\u00e1visl\u00e9ho poskytovatele slu\u017eeb. V\u0161ichni z\u00fa\u010dastn\u011bn\u00ed podl\u00e9haj\u00ed po\u017eadavku na extern\u00ed certifikaci a \u00fa\u010detn\u00ed v\u00fdkaz, kter\u00fd se dosud t\u00fdkal pouze finan\u010dn\u00edho v\u00fdkaznictv\u00ed, je roz\u0161\u00ed\u0159en na zpr\u00e1vu o udr\u017eitelnosti podle CSRD. N\u00e1sledn\u011b mus\u00ed b\u00fdt za\u010dlen\u011bny do v\u00fdro\u010dn\u00ed zpr\u00e1vy a p\u0159edlo\u017eeny v elektronick\u00e9 podob\u011b. Spole\u010dnosti, na kter\u00e9 se ji\u017e vztahuj\u00ed sm\u011brnice NFDR, maj\u00ed od roku 2026 povinnost za\u010d\u00edt shroma\u017e\u010fovat \u00fadaje, aby mohly v roce 2027 vypracovat zpr\u00e1vu za p\u0159edchoz\u00ed rok v souladu s CSRD. <\/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\/prekazky-v-ohlasovaci-povinnosti-csrd\/\">P\u0159ek\u00e1\u017eky ohla\u0161ovac\u00ed povinnosti CSRD<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cubeconcepts.de\/cz\/energeticky-zakon\/plany-v-oblasti-klimatu-ohlasovaci-povinnost-csrd\/\">P\u0159ehled t\u00e9matu CSRD<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Sm\u011brnice CSRD \u010din\u00ed udr\u017eitelnost povinnost\u00ed pro nejvy\u0161\u0161\u00ed management a stav\u00ed ekologick\u00e9 \u00fadaje na stejnou \u00farove\u0148 s finan\u010dn\u00edm v\u00fdkaznictv\u00edm. Tento p\u0159\u00edsp\u011bvek osv\u011btluje aktu\u00e1ln\u00ed stav po Omnibus-I bal\u00ed\u010dku 2026 a ukazuje, jak mus\u00ed dot\u010den\u00e9 skupiny spole\u010dnost\u00ed leg\u00e1ln\u011b dolo\u017eit sv\u00e9 dodavatelsk\u00e9 \u0159et\u011bzce a klimatick\u00e9 c\u00edle.<\/p>","protected":false},"author":3,"featured_media":7795,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[60],"tags":[],"class_list":["post-7793","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>F\u00fcr wen gilt die CSRD Berichtspflicht? | CUBE CONCEPTS<\/title>\n<meta name=\"description\" content=\"Was ist die CSRD Berichtspflicht, ab wann und f\u00fcr wen gilt sie? 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