Omnibus: hlavn\u00ed navr\u017een\u00e9 zm\u011bny v reportingu ESG<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t![\"Omnibus:](\"https:\/\/esgprojekty.cz\/wp-content\/uploads\/2025\/02\/The-EUs-Omnibus-Simplification-is-Out-What-Businesses-Need-to-Know-1024x576-1.jpg\")
\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\tPro\u010d Omnibus (dokument vydan\u00fd Evropskou komis\u00ed 26. 2. 2025)<\/strong><\/span><\/h6>Na zm\u011bny v r\u00e1mci Omnibusu<\/strong> vyv\u00edjely nejv\u011bt\u0161\u00ed tlak p\u0159edev\u0161\u00edm N\u011bmecko a Francie<\/strong>, kter\u00e9 argumentovaly, \u017ee slo\u017eit\u00e9 reportovac\u00ed po\u017eadavky oslabuj\u00ed konkurenceschopnost evropsk\u00fdch firem v\u016f\u010di zahrani\u010dn\u00edm rival\u016fm, zejm\u00e9na z USA a \u010c\u00edny. Tvrdily, \u017ee sou\u010dasn\u00e1 regulace vytv\u00e1\u0159\u00ed \u201eintern\u00ed bari\u00e9ry\u201c, kter\u00e9 jsou pro hospod\u00e1\u0159sk\u00fd r\u016fst \u0161kodliv\u011bj\u0161\u00ed ne\u017e obchodn\u00ed cla nebo jin\u00e1 omezen\u00ed z vn\u011bj\u0161ku.<\/p>Krom\u011b toho se siln\u011b anga\u017eovaly pr\u016fmyslov\u00e9 a obchodn\u00ed asociace<\/strong>, zejm\u00e9na z odv\u011btv\u00ed s vysok\u00fdmi n\u00e1klady na reporting, jako jsou:<\/p>- Automobilov\u00fd a energetick\u00fd pr\u016fmysl<\/strong> (nap\u0159. n\u011bmeck\u00e9 automobilky a ropn\u00e9 spole\u010dnosti),<\/li>
- Bankovn\u00ed a finan\u010dn\u00ed sektor<\/strong>, kter\u00fd m\u011bl slo\u017eit\u00e9 po\u017eadavky na vykazov\u00e1n\u00ed zelen\u00fdch aktiv,<\/li>
- N\u011bkter\u00e9 velk\u00e9 nadn\u00e1rodn\u00ed firmy<\/strong>, kter\u00e9 tvrdily, \u017ee ESG reporting v sou\u010dasn\u00e9 podob\u011b p\u0159in\u00e1\u0161\u00ed nadm\u011brn\u00e9 n\u00e1klady.<\/li><\/ul>
D\u016fle\u017eitou roli sehr\u00e1la i zpr\u00e1va b\u00fdval\u00e9ho prezidenta Evropsk\u00e9 centr\u00e1ln\u00ed banky Maria Draghiho<\/strong>, kter\u00e1 ozna\u010dila sou\u010dasn\u00e1 ESG pravidla za \u201ehlavn\u00ed zdroj regulatorn\u00ed z\u00e1t\u011b\u017ee\u201c pro evropsk\u00e9 podniky.<\/p>Navrhovan\u00e9 zm\u011bny ve sm\u011brnici CSRD<\/strong><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\tSt\u00e1vaj\u00edc\u00ed harmonogram CSRD<\/strong>:<\/p>- vlna firem: Reporting od roku 2025 \u2013 Velk\u00e9 podniky (500+ zam\u011bstnanc\u016f) a ve\u0159ejn\u011b obchodovan\u00e9 firmy s v\u00edce ne\u017e 500 zam\u011bstnanci.<\/li>
- vlna firem: Reporting od roku 2026 \u2013 Dal\u0161\u00ed velk\u00e9 podniky (250+ zam\u011bstnanc\u016f).<\/li>
- vlna firem: Reporting od roku 2027 \u2013 SMEs obchodovan\u00e9 na burze (s mo\u017enost\u00ed opt-out do 2029).<\/li>
- vlna firem: Reporting od roku 2029 \u2013 Velk\u00e9 neevropsk\u00e9 podniky s obratem v EU nad 150 milion\u016f EUR.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
- N\u00e1vrh na zmen\u0161en\u00ed okruhu povinn\u00fdch vykazuj\u00edc\u00edch subjekt\u016f: <\/strong>CSRD se bude vztahovat pouze na velk\u00e9 podniky<\/strong> s v\u00edce ne\u017e 1 000 zam\u011bstnanci <\/strong>(pozn. beze zm\u011bny v\u00fd\u0161e obratu a aktiv). Firmy po tuto hranici budou m\u00edt mo\u017enost dobrovoln\u00e9ho reportingu (mj. p\u0159edstaven standard pro dobrovoln\u00fd reporting <\/span>VSME od EFRAG<\/strong>)\u200b.<\/span><\/li><\/ol>
- N\u00e1vrh na zjednodu\u0161en\u00ed reportingu<\/strong><\/li><\/ol>
- Zru\u0161en\u00ed sektorov\u00fdch standard\u016f<\/li>
- Sn\u00ed\u017een\u00ed po\u010dtu povinn\u00fdch indik\u00e1tor\u016f a v\u011bt\u0161\u00ed d\u016fraz na \u010d\u00edsla m\u00edsto textov\u00fdch popis\u016f.<\/li>
- Nov\u00e1 pravidla maj\u00ed up\u0159esnit, jak spr\u00e1vn\u011b aplikovat materialitu<\/strong>.<\/li>
- Zm\u011bk\u010den\u00ed pravidel pro auditorsk\u00e9 ov\u011b\u0159en\u00ed \u2013 nebude se zav\u00e1d\u011bt \u201ereasonable assurance\u201c\u200b.<\/li>
- Zjednodu\u0161en\u00ed pravidel pro value-chain reporting \u2013 omezen\u00ed po\u017eadavk\u016f na dodavatele, zejm\u00e9na SMEs\u200b.<\/li><\/ul>
- N\u00e1vrh na odklad povinnost\u00ed reportingu o dva roky pro druhou a t\u0159et\u00ed reportovac\u00ed vlnu <\/strong>(podniky nad 250 zam\u011bstnanc\u016f a SME obchodovan\u00e9 na burze).<\/li><\/ol>
Navrhovan\u00e9 zm\u011bny ve sm\u011brnici CSDDD<\/strong><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\tSt\u00e1vaj\u00edc\u00ed harmonogram CSDDD<\/strong> (Corporate Sustainability Due Diligence Directive):<\/p>Nejv\u011bt\u0161\u00ed firmy s v\u00edce ne\u017e 5 000 zam\u011bstnanci a obratem nad 1,5 miliardy EUR m\u011bly b\u00fdt prvn\u00edmi, kter\u00e9 za\u010dnou plnit po\u017eadavky sm\u011brnice od \u010dervence 2027 (s reportov\u00e1n\u00edm od roku 2028).\u00a0Dal\u0161\u00ed f\u00e1ze zahrnovaly firmy s v\u00edce ne\u017e 3 000 zam\u011bstnanci a obratem nad 900 milion\u016f EUR od \u010dervence 2028 a nakonec podniky s 1 000 zam\u011bstnanci a obratem nad 450 milion\u016f EUR od \u010dervence 2029.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t- N\u00e1vrh posunu n\u00e1b\u011bhu o jeden rok: <\/strong>Nejv\u011bt\u0161\u00ed firmy nyn\u00ed za\u010dnou podl\u00e9hat regulaci a\u017e od \u010dervence 2028 m\u00edsto 2027. Dal\u0161\u00ed f\u00e1ze se rovn\u011b\u017e posouvaj\u00ed o rok, tedy na 2029 a 2030.<\/li><\/ol>
- N\u00e1vrh na sn\u00ed\u017een\u00ed pr\u00e1vn\u00ed nejistoty a rizika soudn\u00edch spor\u016f: <\/strong>Firmy budou odpov\u011bdn\u00e9 pouze za p\u0159\u00edm\u00e9 dodavatele s\u00a0500+ zam\u011bstnanci<\/strong>\u200b. Podniky nebudou odpov\u011bdn\u00e9 za poru\u0161en\u00ed pravidel, pokud prok\u00e1\u017eou, \u017ee p\u0159ijaly p\u0159im\u011b\u0159en\u00e1 opat\u0159en\u00ed ke zm\u00edrn\u011bn\u00ed rizik.<\/span><\/li><\/ol>
- N\u00e1vrh na sn\u00ed\u017een\u00ed regulatorn\u00ed z\u00e1t\u011b\u017ee: <\/strong>Povinnost c\u00edlen\u00e9ho monitorov\u00e1n\u00ed<\/strong> z\u016fstane, ale bude se soust\u0159edit <\/span>jen na oblasti s vysok\u00fdm rizikem <\/strong>(nap\u0159. t\u011b\u017eba surovin, v\u00fdroba v zem\u00edch s n\u00edzk\u00fdmi pracovn\u00edmi standardy).<\/span><\/li><\/ol>
Navrhovan\u00e9 zm\u011bny v EU Taxonomii<\/strong><\/span><\/h6>- N\u00e1vrh na zaveden\u00ed \u201eopt-in\u201c re\u017eimu pro OpEx: <\/strong>Velk\u00e9 podniky s 1000+ zam\u011bstnanci, ale obratem pod 450 milion\u016f EUR nebudou muset povinn\u011b reportovat OpEx<\/u><\/strong>\u200b.<\/span><\/li><\/ol>
- N\u00e1vrh na zm\u011bk\u010den\u00ed pravidel pro vykazov\u00e1n\u00ed taxonomie: <\/strong>Firmy mohou \u010d\u00e1ste\u010dn\u011b reportovat soulad s taxonomi\u00ed, i kdy\u017e nespl\u0148uj\u00ed v\u0161echna technick\u00e1 krit\u00e9ria. Velk\u00e9 podniky s v\u00edce ne\u017e 1 000 zam\u011bstnanci a obratem do 450 milion\u016f EUR mohou vykazovat pouze \u010d\u00e1ste\u010dnou taxonomickou shodu<\/strong> bez nutnosti splnit v\u0161echna technick\u00e1 krit\u00e9ria.<\/span><\/li><\/ol>
- N\u00e1vrh na odstran\u011bn\u00ed n\u011bkter\u00fdch povinn\u00fdch KPI: <\/strong>Velk\u00e9 podniky (nad 1000 zam\u011bstnanc\u016f) s ro\u010dn\u00edm obratem pod 450 milion\u016f EUR, budou moci uv\u00e1d\u011bt pod\u00edl obratu a kapit\u00e1lov\u00fdch v\u00fddaj\u016f (CapEx), <\/strong>ani\u017e by musely splnit ve\u0161ker\u00e1 krit\u00e9ria. Opera\u010dn\u00ed v\u00fddaje (OpEx) bude mo\u017en\u00e9 uv\u00e1d\u011bt dobrovoln\u011b.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
Podle st\u00e1vaj\u00edc\u00edch pravidel EU Taxonomie<\/strong> maj\u00ed podniky povinnost reportovat:<\/p>- Pod\u00edl obratu (Turnover KPI) \u2013 jak\u00fd pod\u00edl p\u0159\u00edjm\u016f poch\u00e1z\u00ed z udr\u017eiteln\u00fdch \u010dinnost\u00ed podle Taxonomie.<\/li>
- CapEx KPI (Capital Expenditure) \u2013 jak\u00e1 \u010d\u00e1st investi\u010dn\u00edch v\u00fddaj\u016f sm\u011b\u0159uje na udr\u017eiteln\u00e9 aktivity.<\/li>
- OpEx KPI (Operational Expenditure) \u2013 jak\u00e1 \u010d\u00e1st provozn\u00edch n\u00e1klad\u016f souvis\u00ed s udr\u017eiteln\u00fdmi aktivitami.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
Nebudete muset reportovat o udr\u017eitelnosti? Neradujte se p\u0159ed\u010dasn\u011b.<\/span><\/a><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\tZdroj:<\/p>
- Evropsk\u00e1 komise – Omnibus<\/a><\/li>
- Omnibus – FAQ<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"
Omnibus: hlavn\u00ed navr\u017een\u00e9 zm\u011bny v reportingu ESG Pro\u010d Omnibus (dokument vydan\u00fd Evropskou komis\u00ed 26. 2. 2025) Na zm\u011bny v r\u00e1mci Omnibusu vyv\u00edjely nejv\u011bt\u0161\u00ed tlak p\u0159edev\u0161\u00edm N\u011bmecko a Francie, kter\u00e9 argumentovaly, \u017ee slo\u017eit\u00e9 reportovac\u00ed po\u017eadavky oslabuj\u00ed konkurenceschopnost evropsk\u00fdch firem v\u016f\u010di zahrani\u010dn\u00edm rival\u016fm, zejm\u00e9na z USA a \u010c\u00edny. Tvrdily, \u017ee sou\u010dasn\u00e1 regulace vytv\u00e1\u0159\u00ed \u201eintern\u00ed bari\u00e9ry\u201c, kter\u00e9 jsou […]<\/p>\n","protected":false},"author":1,"featured_media":3541,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-3564","page","type-page","status-publish","has-post-thumbnail","hentry"],"rankMath":{"parentDomain":"esgprojekty.cz","noFollowDomains":[],"noFollowExcludeDomains":[],"noFollowExternalLinks":false,"featuredImageNotice":"Doporu\u010den\u00fd obr\u00e1zek by m\u011bl b\u00fdt alespo\u0148 200 x 200 pixel\u016f, aby jej bylo mo\u017en\u00e9 zachytit na Facebooku a na jin\u00fdch soci\u00e1ln\u00edch s\u00edt\u00edch.","pluginReviewed":false,"postSettings":{"linkSuggestions":true,"useFocusKeyword":false},"frontEndScore":false,"postName":"omnibus-navrzene-zmeny-v-esg-reportingu-eu","permalinkFormat":"https:\/\/esgprojekty.cz\/%pagename%\/","showLockModifiedDate":true,"assessor":{"focusKeywordLink":"https:\/\/esgprojekty.cz\/wp-admin\/edit.php?focus_keyword=%focus_keyword%&post_type=%post_type%","hasTOCPlugin":true,"primaryTaxonomy":false,"serpData":{"title":"Omnibus: hlavn\u00ed navrhovan\u00e9 zm\u011bny v reportingu udr\u017eitelnosti","description":"Omnibus je dokument vydan\u00fd Evropskou komis\u00ed s c\u00edlem ulevit evropsk\u00fdm firm\u00e1m od p\u0159ebyte\u010dn\u00e9 administrativy spojen\u00e9 s reportingem udr\u017eitelnosti.","focusKeywords":"omnibus","pillarContent":false,"canonicalUrl":"","breadcrumbTitle":"","advancedRobots":[],"facebookTitle":"","facebookDescription":"","facebookImage":"","facebookImageID":"","facebookHasOverlay":false,"facebookImageOverlay":"","facebookAuthor":"","twitterCardType":"","twitterUseFacebook":true,"twitterTitle":"","twitterDescription":"","twitterImage":"","twitterImageID":"","twitterHasOverlay":false,"twitterImageOverlay":"","twitterPlayerUrl":"","twitterPlayerSize":"","twitterPlayerStream":"","twitterPlayerStreamCtype":"","twitterAppDescription":"","twitterAppIphoneName":"","twitterAppIphoneID":"","twitterAppIphoneUrl":"","twitterAppIpadName":"","twitterAppIpadID":"","twitterAppIpadUrl":"","twitterAppGoogleplayName":"","twitterAppGoogleplayID":"","twitterAppGoogleplayUrl":"","twitterAppCountry":"","robots":{"index":true},"twitterAuthor":"u\u017eivatelsk\u00e9 jm\u00e9no","primaryTerm":0,"authorName":"admin","titleTemplate":"%title% %sep% %sitename%","descriptionTemplate":"%excerpt%","showScoreFrontend":true,"lockModifiedDate":false},"powerWords":[],"diacritics":{"A":"[\\u0041\\u24B6\\uFF21\\u00C0\\u00C1\\u00C2\\u1EA6\\u1EA4\\u1EAA\\u1EA8\\u00C3\\u0100\\u0102\\u1EB0\\u1EAE\\u1EB4\\u1EB2\\u0226\\u01E0\\u00C4\\u01DE\\u1EA2\\u00C5\\u01FA\\u01CD\\u0200\\u0202\\u1EA0\\u1EAC\\u1EB6\\u1E00\\u0104\\u023A\\u2C6F]","AA":"[\\uA732]","AE":"[\\u00C6\\u01FC\\u01E2]","AO":"[\\uA734]","AU":"[\\uA736]","AV":"[\\uA738\\uA73A]","AY":"[\\uA73C]","B":"[\\u0042\\u24B7\\uFF22\\u1E02\\u1E04\\u1E06\\u0243\\u0182\\u0181]","C":"[\\u0043\\u24B8\\uFF23\\u0106\\u0108\\u010A\\u010C\\u00C7\\u1E08\\u0187\\u023B\\uA73E]","D":"[\\u0044\\u24B9\\uFF24\\u1E0A\\u010E\\u1E0C\\u1E10\\u1E12\\u1E0E\\u0110\\u018B\\u018A\\u0189\\uA779]","DZ":"[\\u01F1\\u01C4]","Dz":"[\\u01F2\\u01C5]","E":"[\\u0045\\u24BA\\uFF25\\u00C8\\u00C9\\u00CA\\u1EC0\\u1EBE\\u1EC4\\u1EC2\\u1EBC\\u0112\\u1E14\\u1E16\\u0114\\u0116\\u00CB\\u1EBA\\u011A\\u0204\\u0206\\u1EB8\\u1EC6\\u0228\\u1E1C\\u0118\\u1E18\\u1E1A\\u0190\\u018E]","F":"[\\u0046\\u24BB\\uFF26\\u1E1E\\u0191\\uA77B]","G":"[\\u0047\\u24BC\\uFF27\\u01F4\\u011C\\u1E20\\u011E\\u0120\\u01E6\\u0122\\u01E4\\u0193\\uA7A0\\uA77D\\uA77E]","H":"[\\u0048\\u24BD\\uFF28\\u0124\\u1E22\\u1E26\\u021E\\u1E24\\u1E28\\u1E2A\\u0126\\u2C67\\u2C75\\uA78D]","I":"[\\u0049\\u24BE\\uFF29\\u00CC\\u00CD\\u00CE\\u0128\\u012A\\u012C\\u0130\\u00CF\\u1E2E\\u1EC8\\u01CF\\u0208\\u020A\\u1ECA\\u012E\\u1E2C\\u0197]","J":"[\\u004A\\u24BF\\uFF2A\\u0134\\u0248]","K":"[\\u004B\\u24C0\\uFF2B\\u1E30\\u01E8\\u1E32\\u0136\\u1E34\\u0198\\u2C69\\uA740\\uA742\\uA744\\uA7A2]","L":"[\\u004C\\u24C1\\uFF2C\\u013F\\u0139\\u013D\\u1E36\\u1E38\\u013B\\u1E3C\\u1E3A\\u0141\\u023D\\u2C62\\u2C60\\uA748\\uA746\\uA780]","LJ":"[\\u01C7]","Lj":"[\\u01C8]","M":"[\\u004D\\u24C2\\uFF2D\\u1E3E\\u1E40\\u1E42\\u2C6E\\u019C]","N":"[\\u004E\\u24C3\\uFF2E\\u01F8\\u0143\\u00D1\\u1E44\\u0147\\u1E46\\u0145\\u1E4A\\u1E48\\u0220\\u019D\\uA790\\uA7A4]","NJ":"[\\u01CA]","Nj":"[\\u01CB]","O":"[\\u004F\\u24C4\\uFF2F\\u00D2\\u00D3\\u00D4\\u1ED2\\u1ED0\\u1ED6\\u1ED4\\u00D5\\u1E4C\\u022C\\u1E4E\\u014C\\u1E50\\u1E52\\u014E\\u022E\\u0230\\u00D6\\u022A\\u1ECE\\u0150\\u01D1\\u020C\\u020E\\u01A0\\u1EDC\\u1EDA\\u1EE0\\u1EDE\\u1EE2\\u1ECC\\u1ED8\\u01EA\\u01EC\\u00D8\\u01FE\\u0186\\u019F\\uA74A\\uA74C]","OI":"[\\u01A2]","OO":"[\\uA74E]","OU":"[\\u0222]","P":"[\\u0050\\u24C5\\uFF30\\u1E54\\u1E56\\u01A4\\u2C63\\uA750\\uA752\\uA754]","Q":"[\\u0051\\u24C6\\uFF31\\uA756\\uA758\\u024A]","R":"[\\u0052\\u24C7\\uFF32\\u0154\\u1E58\\u0158\\u0210\\u0212\\u1E5A\\u1E5C\\u0156\\u1E5E\\u024C\\u2C64\\uA75A\\uA7A6\\uA782]","S":"[\\u0053\\u24C8\\uFF33\\u1E9E\\u015A\\u1E64\\u015C\\u1E60\\u0160\\u1E66\\u1E62\\u1E68\\u0218\\u015E\\u2C7E\\uA7A8\\uA784]","T":"[\\u0054\\u24C9\\uFF34\\u1E6A\\u0164\\u1E6C\\u021A\\u0162\\u1E70\\u1E6E\\u0166\\u01AC\\u01AE\\u023E\\uA786]","TZ":"[\\uA728]","U":"[\\u0055\\u24CA\\uFF35\\u00D9\\u00DA\\u00DB\\u0168\\u1E78\\u016A\\u1E7A\\u016C\\u00DC\\u01DB\\u01D7\\u01D5\\u01D9\\u1EE6\\u016E\\u0170\\u01D3\\u0214\\u0216\\u01AF\\u1EEA\\u1EE8\\u1EEE\\u1EEC\\u1EF0\\u1EE4\\u1E72\\u0172\\u1E76\\u1E74\\u0244]","V":"[\\u0056\\u24CB\\uFF36\\u1E7C\\u1E7E\\u01B2\\uA75E\\u0245]","VY":"[\\uA760]","W":"[\\u0057\\u24CC\\uFF37\\u1E80\\u1E82\\u0174\\u1E86\\u1E84\\u1E88\\u2C72]","X":"[\\u0058\\u24CD\\uFF38\\u1E8A\\u1E8C]","Y":"[\\u0059\\u24CE\\uFF39\\u1EF2\\u00DD\\u0176\\u1EF8\\u0232\\u1E8E\\u0178\\u1EF6\\u1EF4\\u01B3\\u024E\\u1EFE]","Z":"[\\u005A\\u24CF\\uFF3A\\u0179\\u1E90\\u017B\\u017D\\u1E92\\u1E94\\u01B5\\u0224\\u2C7F\\u2C6B\\uA762]","a":"[\\u0061\\u24D0\\uFF41\\u1E9A\\u00E0\\u00E1\\u00E2\\u1EA7\\u1EA5\\u1EAB\\u1EA9\\u00E3\\u0101\\u0103\\u1EB1\\u1EAF\\u1EB5\\u1EB3\\u0227\\u01E1\\u00E4\\u01DF\\u1EA3\\u00E5\\u01FB\\u01CE\\u0201\\u0203\\u1EA1\\u1EAD\\u1EB7\\u1E01\\u0105\\u2C65\\u0250]","aa":"[\\uA733]","ae":"[\\u00E6\\u01FD\\u01E3]","ao":"[\\uA735]","au":"[\\uA737]","av":"[\\uA739\\uA73B]","ay":"[\\uA73D]","b":"[\\u0062\\u24D1\\uFF42\\u1E03\\u1E05\\u1E07\\u0180\\u0183\\u0253]","c":"[\\u0063\\u24D2\\uFF43\\u0107\\u0109\\u010B\\u010D\\u00E7\\u1E09\\u0188\\u023C\\uA73F\\u2184]","d":"[\\u0064\\u24D3\\uFF44\\u1E0B\\u010F\\u1E0D\\u1E11\\u1E13\\u1E0F\\u0111\\u018C\\u0256\\u0257\\uA77A]","dz":"[\\u01F3\\u01C6]","e":"[\\u0065\\u24D4\\uFF45\\u00E8\\u00E9\\u00EA\\u1EC1\\u1EBF\\u1EC5\\u1EC3\\u1EBD\\u0113\\u1E15\\u1E17\\u0115\\u0117\\u00EB\\u1EBB\\u011B\\u0205\\u0207\\u1EB9\\u1EC7\\u0229\\u1E1D\\u0119\\u1E19\\u1E1B\\u0247\\u025B\\u01DD]","f":"[\\u0066\\u24D5\\uFF46\\u1E1F\\u0192\\uA77C]","g":"[\\u0067\\u24D6\\uFF47\\u01F5\\u011D\\u1E21\\u011F\\u0121\\u01E7\\u0123\\u01E5\\u0260\\uA7A1\\u1D79\\uA77F]","h":"[\\u0068\\u24D7\\uFF48\\u0125\\u1E23\\u1E27\\u021F\\u1E25\\u1E29\\u1E2B\\u1E96\\u0127\\u2C68\\u2C76\\u0265]","hv":"[\\u0195]","i":"[\\u0069\\u24D8\\uFF49\\u00EC\\u00ED\\u00EE\\u0129\\u012B\\u012D\\u00EF\\u1E2F\\u1EC9\\u01D0\\u0209\\u020B\\u1ECB\\u012F\\u1E2D\\u0268\\u0131]","j":"[\\u006A\\u24D9\\uFF4A\\u0135\\u01F0\\u0249]","k":"[\\u006B\\u24DA\\uFF4B\\u1E31\\u01E9\\u1E33\\u0137\\u1E35\\u0199\\u2C6A\\uA741\\uA743\\uA745\\uA7A3]","l":"[\\u006C\\u24DB\\uFF4C\\u0140\\u013A\\u013E\\u1E37\\u1E39\\u013C\\u1E3D\\u1E3B\\u017F\\u0142\\u019A\\u026B\\u2C61\\uA749\\uA781\\uA747]","lj":"[\\u01C9]","m":"[\\u006D\\u24DC\\uFF4D\\u1E3F\\u1E41\\u1E43\\u0271\\u026F]","n":"[\\u006E\\u24DD\\uFF4E\\u01F9\\u0144\\u00F1\\u1E45\\u0148\\u1E47\\u0146\\u1E4B\\u1E49\\u019E\\u0272\\u0149\\uA791\\uA7A5]","nj":"[\\u01CC]","o":"[\\u006F\\u24DE\\uFF4F\\u00F2\\u00F3\\u00F4\\u1ED3\\u1ED1\\u1ED7\\u1ED5\\u00F5\\u1E4D\\u022D\\u1E4F\\u014D\\u1E51\\u1E53\\u014F\\u022F\\u0231\\u00F6\\u022B\\u1ECF\\u0151\\u01D2\\u020D\\u020F\\u01A1\\u1EDD\\u1EDB\\u1EE1\\u1EDF\\u1EE3\\u1ECD\\u1ED9\\u01EB\\u01ED\\u00F8\\u01FF\\u0254\\uA74B\\uA74D\\u0275]","oi":"[\\u01A3]","ou":"[\\u0223]","oo":"[\\uA74F]","p":"[\\u0070\\u24DF\\uFF50\\u1E55\\u1E57\\u01A5\\u1D7D\\uA751\\uA753\\uA755]","q":"[\\u0071\\u24E0\\uFF51\\u024B\\uA757\\uA759]","r":"[\\u0072\\u24E1\\uFF52\\u0155\\u1E59\\u0159\\u0211\\u0213\\u1E5B\\u1E5D\\u0157\\u1E5F\\u024D\\u027D\\uA75B\\uA7A7\\uA783]","s":"[\\u0073\\u24E2\\uFF53\\u015B\\u1E65\\u015D\\u1E61\\u0161\\u1E67\\u1E63\\u1E69\\u0219\\u015F\\u023F\\uA7A9\\uA785\\u1E9B]","ss":"[\\u00DF]","t":"[\\u0074\\u24E3\\uFF54\\u1E6B\\u1E97\\u0165\\u1E6D\\u021B\\u0163\\u1E71\\u1E6F\\u0167\\u01AD\\u0288\\u2C66\\uA787]","tz":"[\\uA729]","u":"[\\u0075\\u24E4\\uFF55\\u00F9\\u00FA\\u00FB\\u0169\\u1E79\\u016B\\u1E7B\\u016D\\u00FC\\u01DC\\u01D8\\u01D6\\u01DA\\u1EE7\\u016F\\u0171\\u01D4\\u0215\\u0217\\u01B0\\u1EEB\\u1EE9\\u1EEF\\u1EED\\u1EF1\\u1EE5\\u1E73\\u0173\\u1E77\\u1E75\\u0289]","v":"[\\u0076\\u24E5\\uFF56\\u1E7D\\u1E7F\\u028B\\uA75F\\u028C]","vy":"[\\uA761]","w":"[\\u0077\\u24E6\\uFF57\\u1E81\\u1E83\\u0175\\u1E87\\u1E85\\u1E98\\u1E89\\u2C73]","x":"[\\u0078\\u24E7\\uFF58\\u1E8B\\u1E8D]","y":"[\\u0079\\u24E8\\uFF59\\u1EF3\\u00FD\\u0177\\u1EF9\\u0233\\u1E8F\\u00FF\\u1EF7\\u1E99\\u1EF5\\u01B4\\u024F\\u1EFF]","z":"[\\u007A\\u24E9\\uFF5A\\u017A\\u1E91\\u017C\\u017E\\u1E93\\u1E95\\u01B6\\u0225\\u0240\\u2C6C\\uA763]"},"researchesTests":["contentHasTOC","contentHasShortParagraphs","contentHasAssets","keywordInTitle","keywordInMetaDescription","keywordInPermalink","keywordIn10Percent","keywordInContent","keywordInSubheadings","keywordInImageAlt","keywordDensity","keywordNotUsed","lengthContent","lengthPermalink","linksHasInternal","linksHasExternals","linksNotAllExternals","titleStartWithKeyword","titleSentiment","titleHasPowerWords","titleHasNumber","hasContentAI"],"hasRedirection":true,"hasBreadcrumb":true},"homeUrl":"https:\/\/esgprojekty.cz","objectID":3564,"objectType":"post","locale":"cs","localeFull":"cs_CZ","overlayImages":{"play":{"name":"Ikona p\u0159ehr\u00e1v\u00e1n\u00ed","url":"https:\/\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","path":"\/data\/web\/virtuals\/332813\/virtual\/www\/domains\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","position":"middle_center"},"gif":{"name":"GIF ikona","url":"https:\/\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","path":"\/data\/web\/virtuals\/332813\/virtual\/www\/domains\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","position":"middle_center"}},"defautOgImage":"http:\/\/esgprojekty.cz\/wp-content\/uploads\/2023\/10\/logo.png","customPermalinks":true,"isUserRegistered":true,"autoSuggestKeywords":true,"connectSiteUrl":"https:\/\/rankmath.com\/auth?site=https%3A%2F%2Fesgprojekty.cz&r=https%3A%2F%2Fesgprojekty.cz%2Fwp-json%2Fwp%2Fv2%2Fpages%2F3564%3Fnonce%3De05ab2b44a","maxTags":5,"trendsIcon":"
\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\tPro\u010d Omnibus (dokument vydan\u00fd Evropskou komis\u00ed 26. 2. 2025)<\/strong><\/span><\/h6>Na zm\u011bny v r\u00e1mci Omnibusu<\/strong> vyv\u00edjely nejv\u011bt\u0161\u00ed tlak p\u0159edev\u0161\u00edm N\u011bmecko a Francie<\/strong>, kter\u00e9 argumentovaly, \u017ee slo\u017eit\u00e9 reportovac\u00ed po\u017eadavky oslabuj\u00ed konkurenceschopnost evropsk\u00fdch firem v\u016f\u010di zahrani\u010dn\u00edm rival\u016fm, zejm\u00e9na z USA a \u010c\u00edny. Tvrdily, \u017ee sou\u010dasn\u00e1 regulace vytv\u00e1\u0159\u00ed \u201eintern\u00ed bari\u00e9ry\u201c, kter\u00e9 jsou pro hospod\u00e1\u0159sk\u00fd r\u016fst \u0161kodliv\u011bj\u0161\u00ed ne\u017e obchodn\u00ed cla nebo jin\u00e1 omezen\u00ed z vn\u011bj\u0161ku.<\/p>Krom\u011b toho se siln\u011b anga\u017eovaly pr\u016fmyslov\u00e9 a obchodn\u00ed asociace<\/strong>, zejm\u00e9na z odv\u011btv\u00ed s vysok\u00fdmi n\u00e1klady na reporting, jako jsou:<\/p>- Automobilov\u00fd a energetick\u00fd pr\u016fmysl<\/strong> (nap\u0159. n\u011bmeck\u00e9 automobilky a ropn\u00e9 spole\u010dnosti),<\/li>
- Bankovn\u00ed a finan\u010dn\u00ed sektor<\/strong>, kter\u00fd m\u011bl slo\u017eit\u00e9 po\u017eadavky na vykazov\u00e1n\u00ed zelen\u00fdch aktiv,<\/li>
- N\u011bkter\u00e9 velk\u00e9 nadn\u00e1rodn\u00ed firmy<\/strong>, kter\u00e9 tvrdily, \u017ee ESG reporting v sou\u010dasn\u00e9 podob\u011b p\u0159in\u00e1\u0161\u00ed nadm\u011brn\u00e9 n\u00e1klady.<\/li><\/ul>
D\u016fle\u017eitou roli sehr\u00e1la i zpr\u00e1va b\u00fdval\u00e9ho prezidenta Evropsk\u00e9 centr\u00e1ln\u00ed banky Maria Draghiho<\/strong>, kter\u00e1 ozna\u010dila sou\u010dasn\u00e1 ESG pravidla za \u201ehlavn\u00ed zdroj regulatorn\u00ed z\u00e1t\u011b\u017ee\u201c pro evropsk\u00e9 podniky.<\/p>Navrhovan\u00e9 zm\u011bny ve sm\u011brnici CSRD<\/strong><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\tSt\u00e1vaj\u00edc\u00ed harmonogram CSRD<\/strong>:<\/p>- vlna firem: Reporting od roku 2025 \u2013 Velk\u00e9 podniky (500+ zam\u011bstnanc\u016f) a ve\u0159ejn\u011b obchodovan\u00e9 firmy s v\u00edce ne\u017e 500 zam\u011bstnanci.<\/li>
- vlna firem: Reporting od roku 2026 \u2013 Dal\u0161\u00ed velk\u00e9 podniky (250+ zam\u011bstnanc\u016f).<\/li>
- vlna firem: Reporting od roku 2027 \u2013 SMEs obchodovan\u00e9 na burze (s mo\u017enost\u00ed opt-out do 2029).<\/li>
- vlna firem: Reporting od roku 2029 \u2013 Velk\u00e9 neevropsk\u00e9 podniky s obratem v EU nad 150 milion\u016f EUR.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
- N\u00e1vrh na zmen\u0161en\u00ed okruhu povinn\u00fdch vykazuj\u00edc\u00edch subjekt\u016f: <\/strong>CSRD se bude vztahovat pouze na velk\u00e9 podniky<\/strong> s v\u00edce ne\u017e 1 000 zam\u011bstnanci <\/strong>(pozn. beze zm\u011bny v\u00fd\u0161e obratu a aktiv). Firmy po tuto hranici budou m\u00edt mo\u017enost dobrovoln\u00e9ho reportingu (mj. p\u0159edstaven standard pro dobrovoln\u00fd reporting <\/span>VSME od EFRAG<\/strong>)\u200b.<\/span><\/li><\/ol>
- N\u00e1vrh na zjednodu\u0161en\u00ed reportingu<\/strong><\/li><\/ol>
- Zru\u0161en\u00ed sektorov\u00fdch standard\u016f<\/li>
- Sn\u00ed\u017een\u00ed po\u010dtu povinn\u00fdch indik\u00e1tor\u016f a v\u011bt\u0161\u00ed d\u016fraz na \u010d\u00edsla m\u00edsto textov\u00fdch popis\u016f.<\/li>
- Nov\u00e1 pravidla maj\u00ed up\u0159esnit, jak spr\u00e1vn\u011b aplikovat materialitu<\/strong>.<\/li>
- Zm\u011bk\u010den\u00ed pravidel pro auditorsk\u00e9 ov\u011b\u0159en\u00ed \u2013 nebude se zav\u00e1d\u011bt \u201ereasonable assurance\u201c\u200b.<\/li>
- Zjednodu\u0161en\u00ed pravidel pro value-chain reporting \u2013 omezen\u00ed po\u017eadavk\u016f na dodavatele, zejm\u00e9na SMEs\u200b.<\/li><\/ul>
- N\u00e1vrh na odklad povinnost\u00ed reportingu o dva roky pro druhou a t\u0159et\u00ed reportovac\u00ed vlnu <\/strong>(podniky nad 250 zam\u011bstnanc\u016f a SME obchodovan\u00e9 na burze).<\/li><\/ol>
Navrhovan\u00e9 zm\u011bny ve sm\u011brnici CSDDD<\/strong><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\tSt\u00e1vaj\u00edc\u00ed harmonogram CSDDD<\/strong> (Corporate Sustainability Due Diligence Directive):<\/p>Nejv\u011bt\u0161\u00ed firmy s v\u00edce ne\u017e 5 000 zam\u011bstnanci a obratem nad 1,5 miliardy EUR m\u011bly b\u00fdt prvn\u00edmi, kter\u00e9 za\u010dnou plnit po\u017eadavky sm\u011brnice od \u010dervence 2027 (s reportov\u00e1n\u00edm od roku 2028).\u00a0Dal\u0161\u00ed f\u00e1ze zahrnovaly firmy s v\u00edce ne\u017e 3 000 zam\u011bstnanci a obratem nad 900 milion\u016f EUR od \u010dervence 2028 a nakonec podniky s 1 000 zam\u011bstnanci a obratem nad 450 milion\u016f EUR od \u010dervence 2029.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t- N\u00e1vrh posunu n\u00e1b\u011bhu o jeden rok: <\/strong>Nejv\u011bt\u0161\u00ed firmy nyn\u00ed za\u010dnou podl\u00e9hat regulaci a\u017e od \u010dervence 2028 m\u00edsto 2027. Dal\u0161\u00ed f\u00e1ze se rovn\u011b\u017e posouvaj\u00ed o rok, tedy na 2029 a 2030.<\/li><\/ol>
- N\u00e1vrh na sn\u00ed\u017een\u00ed pr\u00e1vn\u00ed nejistoty a rizika soudn\u00edch spor\u016f: <\/strong>Firmy budou odpov\u011bdn\u00e9 pouze za p\u0159\u00edm\u00e9 dodavatele s\u00a0500+ zam\u011bstnanci<\/strong>\u200b. Podniky nebudou odpov\u011bdn\u00e9 za poru\u0161en\u00ed pravidel, pokud prok\u00e1\u017eou, \u017ee p\u0159ijaly p\u0159im\u011b\u0159en\u00e1 opat\u0159en\u00ed ke zm\u00edrn\u011bn\u00ed rizik.<\/span><\/li><\/ol>
- N\u00e1vrh na sn\u00ed\u017een\u00ed regulatorn\u00ed z\u00e1t\u011b\u017ee: <\/strong>Povinnost c\u00edlen\u00e9ho monitorov\u00e1n\u00ed<\/strong> z\u016fstane, ale bude se soust\u0159edit <\/span>jen na oblasti s vysok\u00fdm rizikem <\/strong>(nap\u0159. t\u011b\u017eba surovin, v\u00fdroba v zem\u00edch s n\u00edzk\u00fdmi pracovn\u00edmi standardy).<\/span><\/li><\/ol>
Navrhovan\u00e9 zm\u011bny v EU Taxonomii<\/strong><\/span><\/h6>- N\u00e1vrh na zaveden\u00ed \u201eopt-in\u201c re\u017eimu pro OpEx: <\/strong>Velk\u00e9 podniky s 1000+ zam\u011bstnanci, ale obratem pod 450 milion\u016f EUR nebudou muset povinn\u011b reportovat OpEx<\/u><\/strong>\u200b.<\/span><\/li><\/ol>
- N\u00e1vrh na zm\u011bk\u010den\u00ed pravidel pro vykazov\u00e1n\u00ed taxonomie: <\/strong>Firmy mohou \u010d\u00e1ste\u010dn\u011b reportovat soulad s taxonomi\u00ed, i kdy\u017e nespl\u0148uj\u00ed v\u0161echna technick\u00e1 krit\u00e9ria. Velk\u00e9 podniky s v\u00edce ne\u017e 1 000 zam\u011bstnanci a obratem do 450 milion\u016f EUR mohou vykazovat pouze \u010d\u00e1ste\u010dnou taxonomickou shodu<\/strong> bez nutnosti splnit v\u0161echna technick\u00e1 krit\u00e9ria.<\/span><\/li><\/ol>
- N\u00e1vrh na odstran\u011bn\u00ed n\u011bkter\u00fdch povinn\u00fdch KPI: <\/strong>Velk\u00e9 podniky (nad 1000 zam\u011bstnanc\u016f) s ro\u010dn\u00edm obratem pod 450 milion\u016f EUR, budou moci uv\u00e1d\u011bt pod\u00edl obratu a kapit\u00e1lov\u00fdch v\u00fddaj\u016f (CapEx), <\/strong>ani\u017e by musely splnit ve\u0161ker\u00e1 krit\u00e9ria. Opera\u010dn\u00ed v\u00fddaje (OpEx) bude mo\u017en\u00e9 uv\u00e1d\u011bt dobrovoln\u011b.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
Podle st\u00e1vaj\u00edc\u00edch pravidel EU Taxonomie<\/strong> maj\u00ed podniky povinnost reportovat:<\/p>- Pod\u00edl obratu (Turnover KPI) \u2013 jak\u00fd pod\u00edl p\u0159\u00edjm\u016f poch\u00e1z\u00ed z udr\u017eiteln\u00fdch \u010dinnost\u00ed podle Taxonomie.<\/li>
- CapEx KPI (Capital Expenditure) \u2013 jak\u00e1 \u010d\u00e1st investi\u010dn\u00edch v\u00fddaj\u016f sm\u011b\u0159uje na udr\u017eiteln\u00e9 aktivity.<\/li>
- OpEx KPI (Operational Expenditure) \u2013 jak\u00e1 \u010d\u00e1st provozn\u00edch n\u00e1klad\u016f souvis\u00ed s udr\u017eiteln\u00fdmi aktivitami.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
Nebudete muset reportovat o udr\u017eitelnosti? Neradujte se p\u0159ed\u010dasn\u011b.<\/span><\/a><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\tZdroj:<\/p>
- Evropsk\u00e1 komise – Omnibus<\/a><\/li>
- Omnibus – FAQ<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"
Omnibus: hlavn\u00ed navr\u017een\u00e9 zm\u011bny v reportingu ESG Pro\u010d Omnibus (dokument vydan\u00fd Evropskou komis\u00ed 26. 2. 2025) Na zm\u011bny v r\u00e1mci Omnibusu vyv\u00edjely nejv\u011bt\u0161\u00ed tlak p\u0159edev\u0161\u00edm N\u011bmecko a Francie, kter\u00e9 argumentovaly, \u017ee slo\u017eit\u00e9 reportovac\u00ed po\u017eadavky oslabuj\u00ed konkurenceschopnost evropsk\u00fdch firem v\u016f\u010di zahrani\u010dn\u00edm rival\u016fm, zejm\u00e9na z USA a \u010c\u00edny. Tvrdily, \u017ee sou\u010dasn\u00e1 regulace vytv\u00e1\u0159\u00ed \u201eintern\u00ed bari\u00e9ry\u201c, kter\u00e9 jsou […]<\/p>\n","protected":false},"author":1,"featured_media":3541,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-3564","page","type-page","status-publish","has-post-thumbnail","hentry"],"rankMath":{"parentDomain":"esgprojekty.cz","noFollowDomains":[],"noFollowExcludeDomains":[],"noFollowExternalLinks":false,"featuredImageNotice":"Doporu\u010den\u00fd obr\u00e1zek by m\u011bl b\u00fdt alespo\u0148 200 x 200 pixel\u016f, aby jej bylo mo\u017en\u00e9 zachytit na Facebooku a na jin\u00fdch soci\u00e1ln\u00edch s\u00edt\u00edch.","pluginReviewed":false,"postSettings":{"linkSuggestions":true,"useFocusKeyword":false},"frontEndScore":false,"postName":"omnibus-navrzene-zmeny-v-esg-reportingu-eu","permalinkFormat":"https:\/\/esgprojekty.cz\/%pagename%\/","showLockModifiedDate":true,"assessor":{"focusKeywordLink":"https:\/\/esgprojekty.cz\/wp-admin\/edit.php?focus_keyword=%focus_keyword%&post_type=%post_type%","hasTOCPlugin":true,"primaryTaxonomy":false,"serpData":{"title":"Omnibus: hlavn\u00ed navrhovan\u00e9 zm\u011bny v reportingu udr\u017eitelnosti","description":"Omnibus je dokument vydan\u00fd Evropskou komis\u00ed s c\u00edlem ulevit evropsk\u00fdm firm\u00e1m od p\u0159ebyte\u010dn\u00e9 administrativy spojen\u00e9 s reportingem udr\u017eitelnosti.","focusKeywords":"omnibus","pillarContent":false,"canonicalUrl":"","breadcrumbTitle":"","advancedRobots":[],"facebookTitle":"","facebookDescription":"","facebookImage":"","facebookImageID":"","facebookHasOverlay":false,"facebookImageOverlay":"","facebookAuthor":"","twitterCardType":"","twitterUseFacebook":true,"twitterTitle":"","twitterDescription":"","twitterImage":"","twitterImageID":"","twitterHasOverlay":false,"twitterImageOverlay":"","twitterPlayerUrl":"","twitterPlayerSize":"","twitterPlayerStream":"","twitterPlayerStreamCtype":"","twitterAppDescription":"","twitterAppIphoneName":"","twitterAppIphoneID":"","twitterAppIphoneUrl":"","twitterAppIpadName":"","twitterAppIpadID":"","twitterAppIpadUrl":"","twitterAppGoogleplayName":"","twitterAppGoogleplayID":"","twitterAppGoogleplayUrl":"","twitterAppCountry":"","robots":{"index":true},"twitterAuthor":"u\u017eivatelsk\u00e9 jm\u00e9no","primaryTerm":0,"authorName":"admin","titleTemplate":"%title% %sep% %sitename%","descriptionTemplate":"%excerpt%","showScoreFrontend":true,"lockModifiedDate":false},"powerWords":[],"diacritics":{"A":"[\\u0041\\u24B6\\uFF21\\u00C0\\u00C1\\u00C2\\u1EA6\\u1EA4\\u1EAA\\u1EA8\\u00C3\\u0100\\u0102\\u1EB0\\u1EAE\\u1EB4\\u1EB2\\u0226\\u01E0\\u00C4\\u01DE\\u1EA2\\u00C5\\u01FA\\u01CD\\u0200\\u0202\\u1EA0\\u1EAC\\u1EB6\\u1E00\\u0104\\u023A\\u2C6F]","AA":"[\\uA732]","AE":"[\\u00C6\\u01FC\\u01E2]","AO":"[\\uA734]","AU":"[\\uA736]","AV":"[\\uA738\\uA73A]","AY":"[\\uA73C]","B":"[\\u0042\\u24B7\\uFF22\\u1E02\\u1E04\\u1E06\\u0243\\u0182\\u0181]","C":"[\\u0043\\u24B8\\uFF23\\u0106\\u0108\\u010A\\u010C\\u00C7\\u1E08\\u0187\\u023B\\uA73E]","D":"[\\u0044\\u24B9\\uFF24\\u1E0A\\u010E\\u1E0C\\u1E10\\u1E12\\u1E0E\\u0110\\u018B\\u018A\\u0189\\uA779]","DZ":"[\\u01F1\\u01C4]","Dz":"[\\u01F2\\u01C5]","E":"[\\u0045\\u24BA\\uFF25\\u00C8\\u00C9\\u00CA\\u1EC0\\u1EBE\\u1EC4\\u1EC2\\u1EBC\\u0112\\u1E14\\u1E16\\u0114\\u0116\\u00CB\\u1EBA\\u011A\\u0204\\u0206\\u1EB8\\u1EC6\\u0228\\u1E1C\\u0118\\u1E18\\u1E1A\\u0190\\u018E]","F":"[\\u0046\\u24BB\\uFF26\\u1E1E\\u0191\\uA77B]","G":"[\\u0047\\u24BC\\uFF27\\u01F4\\u011C\\u1E20\\u011E\\u0120\\u01E6\\u0122\\u01E4\\u0193\\uA7A0\\uA77D\\uA77E]","H":"[\\u0048\\u24BD\\uFF28\\u0124\\u1E22\\u1E26\\u021E\\u1E24\\u1E28\\u1E2A\\u0126\\u2C67\\u2C75\\uA78D]","I":"[\\u0049\\u24BE\\uFF29\\u00CC\\u00CD\\u00CE\\u0128\\u012A\\u012C\\u0130\\u00CF\\u1E2E\\u1EC8\\u01CF\\u0208\\u020A\\u1ECA\\u012E\\u1E2C\\u0197]","J":"[\\u004A\\u24BF\\uFF2A\\u0134\\u0248]","K":"[\\u004B\\u24C0\\uFF2B\\u1E30\\u01E8\\u1E32\\u0136\\u1E34\\u0198\\u2C69\\uA740\\uA742\\uA744\\uA7A2]","L":"[\\u004C\\u24C1\\uFF2C\\u013F\\u0139\\u013D\\u1E36\\u1E38\\u013B\\u1E3C\\u1E3A\\u0141\\u023D\\u2C62\\u2C60\\uA748\\uA746\\uA780]","LJ":"[\\u01C7]","Lj":"[\\u01C8]","M":"[\\u004D\\u24C2\\uFF2D\\u1E3E\\u1E40\\u1E42\\u2C6E\\u019C]","N":"[\\u004E\\u24C3\\uFF2E\\u01F8\\u0143\\u00D1\\u1E44\\u0147\\u1E46\\u0145\\u1E4A\\u1E48\\u0220\\u019D\\uA790\\uA7A4]","NJ":"[\\u01CA]","Nj":"[\\u01CB]","O":"[\\u004F\\u24C4\\uFF2F\\u00D2\\u00D3\\u00D4\\u1ED2\\u1ED0\\u1ED6\\u1ED4\\u00D5\\u1E4C\\u022C\\u1E4E\\u014C\\u1E50\\u1E52\\u014E\\u022E\\u0230\\u00D6\\u022A\\u1ECE\\u0150\\u01D1\\u020C\\u020E\\u01A0\\u1EDC\\u1EDA\\u1EE0\\u1EDE\\u1EE2\\u1ECC\\u1ED8\\u01EA\\u01EC\\u00D8\\u01FE\\u0186\\u019F\\uA74A\\uA74C]","OI":"[\\u01A2]","OO":"[\\uA74E]","OU":"[\\u0222]","P":"[\\u0050\\u24C5\\uFF30\\u1E54\\u1E56\\u01A4\\u2C63\\uA750\\uA752\\uA754]","Q":"[\\u0051\\u24C6\\uFF31\\uA756\\uA758\\u024A]","R":"[\\u0052\\u24C7\\uFF32\\u0154\\u1E58\\u0158\\u0210\\u0212\\u1E5A\\u1E5C\\u0156\\u1E5E\\u024C\\u2C64\\uA75A\\uA7A6\\uA782]","S":"[\\u0053\\u24C8\\uFF33\\u1E9E\\u015A\\u1E64\\u015C\\u1E60\\u0160\\u1E66\\u1E62\\u1E68\\u0218\\u015E\\u2C7E\\uA7A8\\uA784]","T":"[\\u0054\\u24C9\\uFF34\\u1E6A\\u0164\\u1E6C\\u021A\\u0162\\u1E70\\u1E6E\\u0166\\u01AC\\u01AE\\u023E\\uA786]","TZ":"[\\uA728]","U":"[\\u0055\\u24CA\\uFF35\\u00D9\\u00DA\\u00DB\\u0168\\u1E78\\u016A\\u1E7A\\u016C\\u00DC\\u01DB\\u01D7\\u01D5\\u01D9\\u1EE6\\u016E\\u0170\\u01D3\\u0214\\u0216\\u01AF\\u1EEA\\u1EE8\\u1EEE\\u1EEC\\u1EF0\\u1EE4\\u1E72\\u0172\\u1E76\\u1E74\\u0244]","V":"[\\u0056\\u24CB\\uFF36\\u1E7C\\u1E7E\\u01B2\\uA75E\\u0245]","VY":"[\\uA760]","W":"[\\u0057\\u24CC\\uFF37\\u1E80\\u1E82\\u0174\\u1E86\\u1E84\\u1E88\\u2C72]","X":"[\\u0058\\u24CD\\uFF38\\u1E8A\\u1E8C]","Y":"[\\u0059\\u24CE\\uFF39\\u1EF2\\u00DD\\u0176\\u1EF8\\u0232\\u1E8E\\u0178\\u1EF6\\u1EF4\\u01B3\\u024E\\u1EFE]","Z":"[\\u005A\\u24CF\\uFF3A\\u0179\\u1E90\\u017B\\u017D\\u1E92\\u1E94\\u01B5\\u0224\\u2C7F\\u2C6B\\uA762]","a":"[\\u0061\\u24D0\\uFF41\\u1E9A\\u00E0\\u00E1\\u00E2\\u1EA7\\u1EA5\\u1EAB\\u1EA9\\u00E3\\u0101\\u0103\\u1EB1\\u1EAF\\u1EB5\\u1EB3\\u0227\\u01E1\\u00E4\\u01DF\\u1EA3\\u00E5\\u01FB\\u01CE\\u0201\\u0203\\u1EA1\\u1EAD\\u1EB7\\u1E01\\u0105\\u2C65\\u0250]","aa":"[\\uA733]","ae":"[\\u00E6\\u01FD\\u01E3]","ao":"[\\uA735]","au":"[\\uA737]","av":"[\\uA739\\uA73B]","ay":"[\\uA73D]","b":"[\\u0062\\u24D1\\uFF42\\u1E03\\u1E05\\u1E07\\u0180\\u0183\\u0253]","c":"[\\u0063\\u24D2\\uFF43\\u0107\\u0109\\u010B\\u010D\\u00E7\\u1E09\\u0188\\u023C\\uA73F\\u2184]","d":"[\\u0064\\u24D3\\uFF44\\u1E0B\\u010F\\u1E0D\\u1E11\\u1E13\\u1E0F\\u0111\\u018C\\u0256\\u0257\\uA77A]","dz":"[\\u01F3\\u01C6]","e":"[\\u0065\\u24D4\\uFF45\\u00E8\\u00E9\\u00EA\\u1EC1\\u1EBF\\u1EC5\\u1EC3\\u1EBD\\u0113\\u1E15\\u1E17\\u0115\\u0117\\u00EB\\u1EBB\\u011B\\u0205\\u0207\\u1EB9\\u1EC7\\u0229\\u1E1D\\u0119\\u1E19\\u1E1B\\u0247\\u025B\\u01DD]","f":"[\\u0066\\u24D5\\uFF46\\u1E1F\\u0192\\uA77C]","g":"[\\u0067\\u24D6\\uFF47\\u01F5\\u011D\\u1E21\\u011F\\u0121\\u01E7\\u0123\\u01E5\\u0260\\uA7A1\\u1D79\\uA77F]","h":"[\\u0068\\u24D7\\uFF48\\u0125\\u1E23\\u1E27\\u021F\\u1E25\\u1E29\\u1E2B\\u1E96\\u0127\\u2C68\\u2C76\\u0265]","hv":"[\\u0195]","i":"[\\u0069\\u24D8\\uFF49\\u00EC\\u00ED\\u00EE\\u0129\\u012B\\u012D\\u00EF\\u1E2F\\u1EC9\\u01D0\\u0209\\u020B\\u1ECB\\u012F\\u1E2D\\u0268\\u0131]","j":"[\\u006A\\u24D9\\uFF4A\\u0135\\u01F0\\u0249]","k":"[\\u006B\\u24DA\\uFF4B\\u1E31\\u01E9\\u1E33\\u0137\\u1E35\\u0199\\u2C6A\\uA741\\uA743\\uA745\\uA7A3]","l":"[\\u006C\\u24DB\\uFF4C\\u0140\\u013A\\u013E\\u1E37\\u1E39\\u013C\\u1E3D\\u1E3B\\u017F\\u0142\\u019A\\u026B\\u2C61\\uA749\\uA781\\uA747]","lj":"[\\u01C9]","m":"[\\u006D\\u24DC\\uFF4D\\u1E3F\\u1E41\\u1E43\\u0271\\u026F]","n":"[\\u006E\\u24DD\\uFF4E\\u01F9\\u0144\\u00F1\\u1E45\\u0148\\u1E47\\u0146\\u1E4B\\u1E49\\u019E\\u0272\\u0149\\uA791\\uA7A5]","nj":"[\\u01CC]","o":"[\\u006F\\u24DE\\uFF4F\\u00F2\\u00F3\\u00F4\\u1ED3\\u1ED1\\u1ED7\\u1ED5\\u00F5\\u1E4D\\u022D\\u1E4F\\u014D\\u1E51\\u1E53\\u014F\\u022F\\u0231\\u00F6\\u022B\\u1ECF\\u0151\\u01D2\\u020D\\u020F\\u01A1\\u1EDD\\u1EDB\\u1EE1\\u1EDF\\u1EE3\\u1ECD\\u1ED9\\u01EB\\u01ED\\u00F8\\u01FF\\u0254\\uA74B\\uA74D\\u0275]","oi":"[\\u01A3]","ou":"[\\u0223]","oo":"[\\uA74F]","p":"[\\u0070\\u24DF\\uFF50\\u1E55\\u1E57\\u01A5\\u1D7D\\uA751\\uA753\\uA755]","q":"[\\u0071\\u24E0\\uFF51\\u024B\\uA757\\uA759]","r":"[\\u0072\\u24E1\\uFF52\\u0155\\u1E59\\u0159\\u0211\\u0213\\u1E5B\\u1E5D\\u0157\\u1E5F\\u024D\\u027D\\uA75B\\uA7A7\\uA783]","s":"[\\u0073\\u24E2\\uFF53\\u015B\\u1E65\\u015D\\u1E61\\u0161\\u1E67\\u1E63\\u1E69\\u0219\\u015F\\u023F\\uA7A9\\uA785\\u1E9B]","ss":"[\\u00DF]","t":"[\\u0074\\u24E3\\uFF54\\u1E6B\\u1E97\\u0165\\u1E6D\\u021B\\u0163\\u1E71\\u1E6F\\u0167\\u01AD\\u0288\\u2C66\\uA787]","tz":"[\\uA729]","u":"[\\u0075\\u24E4\\uFF55\\u00F9\\u00FA\\u00FB\\u0169\\u1E79\\u016B\\u1E7B\\u016D\\u00FC\\u01DC\\u01D8\\u01D6\\u01DA\\u1EE7\\u016F\\u0171\\u01D4\\u0215\\u0217\\u01B0\\u1EEB\\u1EE9\\u1EEF\\u1EED\\u1EF1\\u1EE5\\u1E73\\u0173\\u1E77\\u1E75\\u0289]","v":"[\\u0076\\u24E5\\uFF56\\u1E7D\\u1E7F\\u028B\\uA75F\\u028C]","vy":"[\\uA761]","w":"[\\u0077\\u24E6\\uFF57\\u1E81\\u1E83\\u0175\\u1E87\\u1E85\\u1E98\\u1E89\\u2C73]","x":"[\\u0078\\u24E7\\uFF58\\u1E8B\\u1E8D]","y":"[\\u0079\\u24E8\\uFF59\\u1EF3\\u00FD\\u0177\\u1EF9\\u0233\\u1E8F\\u00FF\\u1EF7\\u1E99\\u1EF5\\u01B4\\u024F\\u1EFF]","z":"[\\u007A\\u24E9\\uFF5A\\u017A\\u1E91\\u017C\\u017E\\u1E93\\u1E95\\u01B6\\u0225\\u0240\\u2C6C\\uA763]"},"researchesTests":["contentHasTOC","contentHasShortParagraphs","contentHasAssets","keywordInTitle","keywordInMetaDescription","keywordInPermalink","keywordIn10Percent","keywordInContent","keywordInSubheadings","keywordInImageAlt","keywordDensity","keywordNotUsed","lengthContent","lengthPermalink","linksHasInternal","linksHasExternals","linksNotAllExternals","titleStartWithKeyword","titleSentiment","titleHasPowerWords","titleHasNumber","hasContentAI"],"hasRedirection":true,"hasBreadcrumb":true},"homeUrl":"https:\/\/esgprojekty.cz","objectID":3564,"objectType":"post","locale":"cs","localeFull":"cs_CZ","overlayImages":{"play":{"name":"Ikona p\u0159ehr\u00e1v\u00e1n\u00ed","url":"https:\/\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","path":"\/data\/web\/virtuals\/332813\/virtual\/www\/domains\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","position":"middle_center"},"gif":{"name":"GIF ikona","url":"https:\/\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","path":"\/data\/web\/virtuals\/332813\/virtual\/www\/domains\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","position":"middle_center"}},"defautOgImage":"http:\/\/esgprojekty.cz\/wp-content\/uploads\/2023\/10\/logo.png","customPermalinks":true,"isUserRegistered":true,"autoSuggestKeywords":true,"connectSiteUrl":"https:\/\/rankmath.com\/auth?site=https%3A%2F%2Fesgprojekty.cz&r=https%3A%2F%2Fesgprojekty.cz%2Fwp-json%2Fwp%2Fv2%2Fpages%2F3564%3Fnonce%3De05ab2b44a","maxTags":5,"trendsIcon":"
Krom\u011b toho se siln\u011b anga\u017eovaly pr\u016fmyslov\u00e9 a obchodn\u00ed asociace<\/strong>, zejm\u00e9na z odv\u011btv\u00ed s vysok\u00fdmi n\u00e1klady na reporting, jako jsou:<\/p> D\u016fle\u017eitou roli sehr\u00e1la i zpr\u00e1va b\u00fdval\u00e9ho prezidenta Evropsk\u00e9 centr\u00e1ln\u00ed banky Maria Draghiho<\/strong>, kter\u00e1 ozna\u010dila sou\u010dasn\u00e1 ESG pravidla za \u201ehlavn\u00ed zdroj regulatorn\u00ed z\u00e1t\u011b\u017ee\u201c pro evropsk\u00e9 podniky.<\/p> St\u00e1vaj\u00edc\u00ed harmonogram CSRD<\/strong>:<\/p> St\u00e1vaj\u00edc\u00ed harmonogram CSDDD<\/strong> (Corporate Sustainability Due Diligence Directive):<\/p> Nejv\u011bt\u0161\u00ed firmy s v\u00edce ne\u017e 5 000 zam\u011bstnanci a obratem nad 1,5 miliardy EUR m\u011bly b\u00fdt prvn\u00edmi, kter\u00e9 za\u010dnou plnit po\u017eadavky sm\u011brnice od \u010dervence 2027 (s reportov\u00e1n\u00edm od roku 2028).\u00a0Dal\u0161\u00ed f\u00e1ze zahrnovaly firmy s v\u00edce ne\u017e 3 000 zam\u011bstnanci a obratem nad 900 milion\u016f EUR od \u010dervence 2028 a nakonec podniky s 1 000 zam\u011bstnanci a obratem nad 450 milion\u016f EUR od \u010dervence 2029.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t Podle st\u00e1vaj\u00edc\u00edch pravidel EU Taxonomie<\/strong> maj\u00ed podniky povinnost reportovat:<\/p> Zdroj:<\/p> Omnibus: hlavn\u00ed navr\u017een\u00e9 zm\u011bny v reportingu ESG Pro\u010d Omnibus (dokument vydan\u00fd Evropskou komis\u00ed 26. 2. 2025) Na zm\u011bny v r\u00e1mci Omnibusu vyv\u00edjely nejv\u011bt\u0161\u00ed tlak p\u0159edev\u0161\u00edm N\u011bmecko a Francie, kter\u00e9 argumentovaly, \u017ee slo\u017eit\u00e9 reportovac\u00ed po\u017eadavky oslabuj\u00ed konkurenceschopnost evropsk\u00fdch firem v\u016f\u010di zahrani\u010dn\u00edm rival\u016fm, zejm\u00e9na z USA a \u010c\u00edny. Tvrdily, \u017ee sou\u010dasn\u00e1 regulace vytv\u00e1\u0159\u00ed \u201eintern\u00ed bari\u00e9ry\u201c, kter\u00e9 jsou […]<\/p>\n","protected":false},"author":1,"featured_media":3541,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-3564","page","type-page","status-publish","has-post-thumbnail","hentry"],"rankMath":{"parentDomain":"esgprojekty.cz","noFollowDomains":[],"noFollowExcludeDomains":[],"noFollowExternalLinks":false,"featuredImageNotice":"Doporu\u010den\u00fd obr\u00e1zek by m\u011bl b\u00fdt alespo\u0148 200 x 200 pixel\u016f, aby jej bylo mo\u017en\u00e9 zachytit na Facebooku a na jin\u00fdch soci\u00e1ln\u00edch s\u00edt\u00edch.","pluginReviewed":false,"postSettings":{"linkSuggestions":true,"useFocusKeyword":false},"frontEndScore":false,"postName":"omnibus-navrzene-zmeny-v-esg-reportingu-eu","permalinkFormat":"https:\/\/esgprojekty.cz\/%pagename%\/","showLockModifiedDate":true,"assessor":{"focusKeywordLink":"https:\/\/esgprojekty.cz\/wp-admin\/edit.php?focus_keyword=%focus_keyword%&post_type=%post_type%","hasTOCPlugin":true,"primaryTaxonomy":false,"serpData":{"title":"Omnibus: hlavn\u00ed navrhovan\u00e9 zm\u011bny v reportingu udr\u017eitelnosti","description":"Omnibus je dokument vydan\u00fd Evropskou komis\u00ed s c\u00edlem ulevit evropsk\u00fdm firm\u00e1m od p\u0159ebyte\u010dn\u00e9 administrativy spojen\u00e9 s reportingem udr\u017eitelnosti.","focusKeywords":"omnibus","pillarContent":false,"canonicalUrl":"","breadcrumbTitle":"","advancedRobots":[],"facebookTitle":"","facebookDescription":"","facebookImage":"","facebookImageID":"","facebookHasOverlay":false,"facebookImageOverlay":"","facebookAuthor":"","twitterCardType":"","twitterUseFacebook":true,"twitterTitle":"","twitterDescription":"","twitterImage":"","twitterImageID":"","twitterHasOverlay":false,"twitterImageOverlay":"","twitterPlayerUrl":"","twitterPlayerSize":"","twitterPlayerStream":"","twitterPlayerStreamCtype":"","twitterAppDescription":"","twitterAppIphoneName":"","twitterAppIphoneID":"","twitterAppIphoneUrl":"","twitterAppIpadName":"","twitterAppIpadID":"","twitterAppIpadUrl":"","twitterAppGoogleplayName":"","twitterAppGoogleplayID":"","twitterAppGoogleplayUrl":"","twitterAppCountry":"","robots":{"index":true},"twitterAuthor":"u\u017eivatelsk\u00e9 jm\u00e9no","primaryTerm":0,"authorName":"admin","titleTemplate":"%title% %sep% %sitename%","descriptionTemplate":"%excerpt%","showScoreFrontend":true,"lockModifiedDate":false},"powerWords":[],"diacritics":{"A":"[\\u0041\\u24B6\\uFF21\\u00C0\\u00C1\\u00C2\\u1EA6\\u1EA4\\u1EAA\\u1EA8\\u00C3\\u0100\\u0102\\u1EB0\\u1EAE\\u1EB4\\u1EB2\\u0226\\u01E0\\u00C4\\u01DE\\u1EA2\\u00C5\\u01FA\\u01CD\\u0200\\u0202\\u1EA0\\u1EAC\\u1EB6\\u1E00\\u0104\\u023A\\u2C6F]","AA":"[\\uA732]","AE":"[\\u00C6\\u01FC\\u01E2]","AO":"[\\uA734]","AU":"[\\uA736]","AV":"[\\uA738\\uA73A]","AY":"[\\uA73C]","B":"[\\u0042\\u24B7\\uFF22\\u1E02\\u1E04\\u1E06\\u0243\\u0182\\u0181]","C":"[\\u0043\\u24B8\\uFF23\\u0106\\u0108\\u010A\\u010C\\u00C7\\u1E08\\u0187\\u023B\\uA73E]","D":"[\\u0044\\u24B9\\uFF24\\u1E0A\\u010E\\u1E0C\\u1E10\\u1E12\\u1E0E\\u0110\\u018B\\u018A\\u0189\\uA779]","DZ":"[\\u01F1\\u01C4]","Dz":"[\\u01F2\\u01C5]","E":"[\\u0045\\u24BA\\uFF25\\u00C8\\u00C9\\u00CA\\u1EC0\\u1EBE\\u1EC4\\u1EC2\\u1EBC\\u0112\\u1E14\\u1E16\\u0114\\u0116\\u00CB\\u1EBA\\u011A\\u0204\\u0206\\u1EB8\\u1EC6\\u0228\\u1E1C\\u0118\\u1E18\\u1E1A\\u0190\\u018E]","F":"[\\u0046\\u24BB\\uFF26\\u1E1E\\u0191\\uA77B]","G":"[\\u0047\\u24BC\\uFF27\\u01F4\\u011C\\u1E20\\u011E\\u0120\\u01E6\\u0122\\u01E4\\u0193\\uA7A0\\uA77D\\uA77E]","H":"[\\u0048\\u24BD\\uFF28\\u0124\\u1E22\\u1E26\\u021E\\u1E24\\u1E28\\u1E2A\\u0126\\u2C67\\u2C75\\uA78D]","I":"[\\u0049\\u24BE\\uFF29\\u00CC\\u00CD\\u00CE\\u0128\\u012A\\u012C\\u0130\\u00CF\\u1E2E\\u1EC8\\u01CF\\u0208\\u020A\\u1ECA\\u012E\\u1E2C\\u0197]","J":"[\\u004A\\u24BF\\uFF2A\\u0134\\u0248]","K":"[\\u004B\\u24C0\\uFF2B\\u1E30\\u01E8\\u1E32\\u0136\\u1E34\\u0198\\u2C69\\uA740\\uA742\\uA744\\uA7A2]","L":"[\\u004C\\u24C1\\uFF2C\\u013F\\u0139\\u013D\\u1E36\\u1E38\\u013B\\u1E3C\\u1E3A\\u0141\\u023D\\u2C62\\u2C60\\uA748\\uA746\\uA780]","LJ":"[\\u01C7]","Lj":"[\\u01C8]","M":"[\\u004D\\u24C2\\uFF2D\\u1E3E\\u1E40\\u1E42\\u2C6E\\u019C]","N":"[\\u004E\\u24C3\\uFF2E\\u01F8\\u0143\\u00D1\\u1E44\\u0147\\u1E46\\u0145\\u1E4A\\u1E48\\u0220\\u019D\\uA790\\uA7A4]","NJ":"[\\u01CA]","Nj":"[\\u01CB]","O":"[\\u004F\\u24C4\\uFF2F\\u00D2\\u00D3\\u00D4\\u1ED2\\u1ED0\\u1ED6\\u1ED4\\u00D5\\u1E4C\\u022C\\u1E4E\\u014C\\u1E50\\u1E52\\u014E\\u022E\\u0230\\u00D6\\u022A\\u1ECE\\u0150\\u01D1\\u020C\\u020E\\u01A0\\u1EDC\\u1EDA\\u1EE0\\u1EDE\\u1EE2\\u1ECC\\u1ED8\\u01EA\\u01EC\\u00D8\\u01FE\\u0186\\u019F\\uA74A\\uA74C]","OI":"[\\u01A2]","OO":"[\\uA74E]","OU":"[\\u0222]","P":"[\\u0050\\u24C5\\uFF30\\u1E54\\u1E56\\u01A4\\u2C63\\uA750\\uA752\\uA754]","Q":"[\\u0051\\u24C6\\uFF31\\uA756\\uA758\\u024A]","R":"[\\u0052\\u24C7\\uFF32\\u0154\\u1E58\\u0158\\u0210\\u0212\\u1E5A\\u1E5C\\u0156\\u1E5E\\u024C\\u2C64\\uA75A\\uA7A6\\uA782]","S":"[\\u0053\\u24C8\\uFF33\\u1E9E\\u015A\\u1E64\\u015C\\u1E60\\u0160\\u1E66\\u1E62\\u1E68\\u0218\\u015E\\u2C7E\\uA7A8\\uA784]","T":"[\\u0054\\u24C9\\uFF34\\u1E6A\\u0164\\u1E6C\\u021A\\u0162\\u1E70\\u1E6E\\u0166\\u01AC\\u01AE\\u023E\\uA786]","TZ":"[\\uA728]","U":"[\\u0055\\u24CA\\uFF35\\u00D9\\u00DA\\u00DB\\u0168\\u1E78\\u016A\\u1E7A\\u016C\\u00DC\\u01DB\\u01D7\\u01D5\\u01D9\\u1EE6\\u016E\\u0170\\u01D3\\u0214\\u0216\\u01AF\\u1EEA\\u1EE8\\u1EEE\\u1EEC\\u1EF0\\u1EE4\\u1E72\\u0172\\u1E76\\u1E74\\u0244]","V":"[\\u0056\\u24CB\\uFF36\\u1E7C\\u1E7E\\u01B2\\uA75E\\u0245]","VY":"[\\uA760]","W":"[\\u0057\\u24CC\\uFF37\\u1E80\\u1E82\\u0174\\u1E86\\u1E84\\u1E88\\u2C72]","X":"[\\u0058\\u24CD\\uFF38\\u1E8A\\u1E8C]","Y":"[\\u0059\\u24CE\\uFF39\\u1EF2\\u00DD\\u0176\\u1EF8\\u0232\\u1E8E\\u0178\\u1EF6\\u1EF4\\u01B3\\u024E\\u1EFE]","Z":"[\\u005A\\u24CF\\uFF3A\\u0179\\u1E90\\u017B\\u017D\\u1E92\\u1E94\\u01B5\\u0224\\u2C7F\\u2C6B\\uA762]","a":"[\\u0061\\u24D0\\uFF41\\u1E9A\\u00E0\\u00E1\\u00E2\\u1EA7\\u1EA5\\u1EAB\\u1EA9\\u00E3\\u0101\\u0103\\u1EB1\\u1EAF\\u1EB5\\u1EB3\\u0227\\u01E1\\u00E4\\u01DF\\u1EA3\\u00E5\\u01FB\\u01CE\\u0201\\u0203\\u1EA1\\u1EAD\\u1EB7\\u1E01\\u0105\\u2C65\\u0250]","aa":"[\\uA733]","ae":"[\\u00E6\\u01FD\\u01E3]","ao":"[\\uA735]","au":"[\\uA737]","av":"[\\uA739\\uA73B]","ay":"[\\uA73D]","b":"[\\u0062\\u24D1\\uFF42\\u1E03\\u1E05\\u1E07\\u0180\\u0183\\u0253]","c":"[\\u0063\\u24D2\\uFF43\\u0107\\u0109\\u010B\\u010D\\u00E7\\u1E09\\u0188\\u023C\\uA73F\\u2184]","d":"[\\u0064\\u24D3\\uFF44\\u1E0B\\u010F\\u1E0D\\u1E11\\u1E13\\u1E0F\\u0111\\u018C\\u0256\\u0257\\uA77A]","dz":"[\\u01F3\\u01C6]","e":"[\\u0065\\u24D4\\uFF45\\u00E8\\u00E9\\u00EA\\u1EC1\\u1EBF\\u1EC5\\u1EC3\\u1EBD\\u0113\\u1E15\\u1E17\\u0115\\u0117\\u00EB\\u1EBB\\u011B\\u0205\\u0207\\u1EB9\\u1EC7\\u0229\\u1E1D\\u0119\\u1E19\\u1E1B\\u0247\\u025B\\u01DD]","f":"[\\u0066\\u24D5\\uFF46\\u1E1F\\u0192\\uA77C]","g":"[\\u0067\\u24D6\\uFF47\\u01F5\\u011D\\u1E21\\u011F\\u0121\\u01E7\\u0123\\u01E5\\u0260\\uA7A1\\u1D79\\uA77F]","h":"[\\u0068\\u24D7\\uFF48\\u0125\\u1E23\\u1E27\\u021F\\u1E25\\u1E29\\u1E2B\\u1E96\\u0127\\u2C68\\u2C76\\u0265]","hv":"[\\u0195]","i":"[\\u0069\\u24D8\\uFF49\\u00EC\\u00ED\\u00EE\\u0129\\u012B\\u012D\\u00EF\\u1E2F\\u1EC9\\u01D0\\u0209\\u020B\\u1ECB\\u012F\\u1E2D\\u0268\\u0131]","j":"[\\u006A\\u24D9\\uFF4A\\u0135\\u01F0\\u0249]","k":"[\\u006B\\u24DA\\uFF4B\\u1E31\\u01E9\\u1E33\\u0137\\u1E35\\u0199\\u2C6A\\uA741\\uA743\\uA745\\uA7A3]","l":"[\\u006C\\u24DB\\uFF4C\\u0140\\u013A\\u013E\\u1E37\\u1E39\\u013C\\u1E3D\\u1E3B\\u017F\\u0142\\u019A\\u026B\\u2C61\\uA749\\uA781\\uA747]","lj":"[\\u01C9]","m":"[\\u006D\\u24DC\\uFF4D\\u1E3F\\u1E41\\u1E43\\u0271\\u026F]","n":"[\\u006E\\u24DD\\uFF4E\\u01F9\\u0144\\u00F1\\u1E45\\u0148\\u1E47\\u0146\\u1E4B\\u1E49\\u019E\\u0272\\u0149\\uA791\\uA7A5]","nj":"[\\u01CC]","o":"[\\u006F\\u24DE\\uFF4F\\u00F2\\u00F3\\u00F4\\u1ED3\\u1ED1\\u1ED7\\u1ED5\\u00F5\\u1E4D\\u022D\\u1E4F\\u014D\\u1E51\\u1E53\\u014F\\u022F\\u0231\\u00F6\\u022B\\u1ECF\\u0151\\u01D2\\u020D\\u020F\\u01A1\\u1EDD\\u1EDB\\u1EE1\\u1EDF\\u1EE3\\u1ECD\\u1ED9\\u01EB\\u01ED\\u00F8\\u01FF\\u0254\\uA74B\\uA74D\\u0275]","oi":"[\\u01A3]","ou":"[\\u0223]","oo":"[\\uA74F]","p":"[\\u0070\\u24DF\\uFF50\\u1E55\\u1E57\\u01A5\\u1D7D\\uA751\\uA753\\uA755]","q":"[\\u0071\\u24E0\\uFF51\\u024B\\uA757\\uA759]","r":"[\\u0072\\u24E1\\uFF52\\u0155\\u1E59\\u0159\\u0211\\u0213\\u1E5B\\u1E5D\\u0157\\u1E5F\\u024D\\u027D\\uA75B\\uA7A7\\uA783]","s":"[\\u0073\\u24E2\\uFF53\\u015B\\u1E65\\u015D\\u1E61\\u0161\\u1E67\\u1E63\\u1E69\\u0219\\u015F\\u023F\\uA7A9\\uA785\\u1E9B]","ss":"[\\u00DF]","t":"[\\u0074\\u24E3\\uFF54\\u1E6B\\u1E97\\u0165\\u1E6D\\u021B\\u0163\\u1E71\\u1E6F\\u0167\\u01AD\\u0288\\u2C66\\uA787]","tz":"[\\uA729]","u":"[\\u0075\\u24E4\\uFF55\\u00F9\\u00FA\\u00FB\\u0169\\u1E79\\u016B\\u1E7B\\u016D\\u00FC\\u01DC\\u01D8\\u01D6\\u01DA\\u1EE7\\u016F\\u0171\\u01D4\\u0215\\u0217\\u01B0\\u1EEB\\u1EE9\\u1EEF\\u1EED\\u1EF1\\u1EE5\\u1E73\\u0173\\u1E77\\u1E75\\u0289]","v":"[\\u0076\\u24E5\\uFF56\\u1E7D\\u1E7F\\u028B\\uA75F\\u028C]","vy":"[\\uA761]","w":"[\\u0077\\u24E6\\uFF57\\u1E81\\u1E83\\u0175\\u1E87\\u1E85\\u1E98\\u1E89\\u2C73]","x":"[\\u0078\\u24E7\\uFF58\\u1E8B\\u1E8D]","y":"[\\u0079\\u24E8\\uFF59\\u1EF3\\u00FD\\u0177\\u1EF9\\u0233\\u1E8F\\u00FF\\u1EF7\\u1E99\\u1EF5\\u01B4\\u024F\\u1EFF]","z":"[\\u007A\\u24E9\\uFF5A\\u017A\\u1E91\\u017C\\u017E\\u1E93\\u1E95\\u01B6\\u0225\\u0240\\u2C6C\\uA763]"},"researchesTests":["contentHasTOC","contentHasShortParagraphs","contentHasAssets","keywordInTitle","keywordInMetaDescription","keywordInPermalink","keywordIn10Percent","keywordInContent","keywordInSubheadings","keywordInImageAlt","keywordDensity","keywordNotUsed","lengthContent","lengthPermalink","linksHasInternal","linksHasExternals","linksNotAllExternals","titleStartWithKeyword","titleSentiment","titleHasPowerWords","titleHasNumber","hasContentAI"],"hasRedirection":true,"hasBreadcrumb":true},"homeUrl":"https:\/\/esgprojekty.cz","objectID":3564,"objectType":"post","locale":"cs","localeFull":"cs_CZ","overlayImages":{"play":{"name":"Ikona p\u0159ehr\u00e1v\u00e1n\u00ed","url":"https:\/\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","path":"\/data\/web\/virtuals\/332813\/virtual\/www\/domains\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-play.png","position":"middle_center"},"gif":{"name":"GIF ikona","url":"https:\/\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","path":"\/data\/web\/virtuals\/332813\/virtual\/www\/domains\/esgprojekty.cz\/wp-content\/plugins\/seo-by-rank-math\/assets\/admin\/img\/icon-gif.png","position":"middle_center"}},"defautOgImage":"http:\/\/esgprojekty.cz\/wp-content\/uploads\/2023\/10\/logo.png","customPermalinks":true,"isUserRegistered":true,"autoSuggestKeywords":true,"connectSiteUrl":"https:\/\/rankmath.com\/auth?site=https%3A%2F%2Fesgprojekty.cz&r=https%3A%2F%2Fesgprojekty.cz%2Fwp-json%2Fwp%2Fv2%2Fpages%2F3564%3Fnonce%3De05ab2b44a","maxTags":5,"trendsIcon":"Navrhovan\u00e9 zm\u011bny ve sm\u011brnici CSRD<\/strong><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
Navrhovan\u00e9 zm\u011bny ve sm\u011brnici CSDDD<\/strong><\/span><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
Navrhovan\u00e9 zm\u011bny v EU Taxonomii<\/strong><\/span><\/h6>
Nebudete muset reportovat o udr\u017eitelnosti? Neradujte se p\u0159ed\u010dasn\u011b.<\/span><\/a><\/h6>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t