{"id":7880,"date":"2025-06-05T10:13:28","date_gmt":"2025-06-05T10:13:28","guid":{"rendered":"http:\/\/kltaudit.sk\/?p=7880"},"modified":"2025-06-05T10:13:28","modified_gmt":"2025-06-05T10:13:28","slug":"zmeny-v-oblasti-esg-reportovania-co-sa-meni-a-co-sa-zatial-posuva","status":"publish","type":"post","link":"https:\/\/kltaudit.sk\/en\/zmeny-v-oblasti-esg-reportovania-co-sa-meni-a-co-sa-zatial-posuva\/","title":{"rendered":"Zmeny v oblasti ESG reportovania: \u010co sa men\u00ed a \u010do sa (zatia\u013e) pos\u00fava"},"content":{"rendered":"

Sorry, this entry is only available in Slovak<\/a>.<\/p>

\"Zmeny<\/a><\/p>\n

\u00a0<\/strong><\/p>\n

Zjednodu\u0161enie plnenia po\u017eiadaviek na udr\u017eate\u013enos\u0165 \u2013 a to menej za\u0165a\u017euj\u00facim sp\u00f4sobom.<\/strong><\/p>\n

Dva hlavn\u00e9 smery zmien s\u00fa ozna\u010dovan\u00e9 ako \u201estop the clock\u201c<\/em><\/strong> a \u201econtent\u201c<\/em><\/strong>. Prv\u00e1 zmena (stop the clock<\/em>) znamen\u00e1, \u017ee podniky, ktor\u00e9 mali za\u010da\u0165 s ESG vykazovan\u00edm u\u017e v rokoch 2025 a 2026, z\u00edskavaj\u00fa dodato\u010dn\u00fd \u010das. Ve\u013ek\u00e9 neemituj\u00face \u00fa\u010dtovn\u00e9 jednotky (tzv. 2. vlna) maj\u00fa t\u00fato povinnos\u0165 posunut\u00fa na rok 2027. <\/strong>Mal\u00e9 a stredn\u00e9 \u00fa\u010dtovn\u00e9 jednotky, ktor\u00e9 emituj\u00fa cenn\u00e9 papiere (tzv. 3. vlna), sa pos\u00favaj\u00fa na rok 2028. Tento odklad u\u017e bol ofici\u00e1lne schv\u00e1len\u00fd a m\u00e1 sa zapracova\u0165 do slovenskej legislat\u00edvy v\u00a0priebehu j\u00fala 2025.
\n
\nDruh\u00e1 zmena<\/strong> (content<\/em>) sa t\u00fdka samotn\u00e9ho obsahu vykazovania a je zatia\u013e v \u0161t\u00e1diu pr\u00edpravy.<\/strong> Navrhuje sa zn\u00ed\u017ei\u0165 po\u010det po\u017eadovan\u00fdch \u00fadajov, zru\u0161i\u0165 odvetvov\u00e9 \u0161tandardy, upravi\u0165 pravidl\u00e1, ktor\u00e9 ur\u010duj\u00fa, kto m\u00e1 povinnos\u0165 reportova\u0165<\/em> (najm\u00e4 tak, aby sa povinnos\u0165 vz\u0165ahovala len na firmy s viac ako 1 000 zamestnancami a z\u00e1rove\u0148 po prekro\u010den\u00ed jedn\u00e9ho z ur\u010den\u00fdch majetkov\u00fdch alebo obratov\u00fdch prahov),<\/strong> a vytvori\u0165 jednoduch\u0161ie, dobrovo\u013en\u00e9 \u0161tandardy pre men\u0161ie firmy. Zjednodu\u0161i\u0165 by sa malo aj vykazovanie \u00fadajov o dod\u00e1vate\u013eskom re\u0165azci. O\u010dak\u00e1va sa, \u017ee tieto zmeny bud\u00fa schv\u00e1len\u00e9 do konca roka 2025.<\/u><\/p>\n

 <\/p>\n

V s\u00fa\u010dasnosti sa ESG povinnosti t\u00fdkaj\u00fa tzv. 1. vlny \u2013 teda najm\u00e4 b\u00e1nk, pois\u0165ovn\u00ed a ve\u013ek\u00fdch obchodn\u00fdch spolo\u010dnost\u00ed, ktor\u00e9 emituj\u00fa cenn\u00e9 papiere. Povinnosti pre 2. a 3. vlnu boli, ako u\u017e bolo uveden\u00e9, ofici\u00e1lne posunut\u00e9 o dva roky.<\/p>\n

 <\/p>\n

Dc\u00e9rske \u00fa\u010dtovn\u00e9 jednotky m\u00f4\u017eu by\u0165 osloboden\u00e9 od vykazovania, ak s\u00fa s\u00fa\u010das\u0165ou v\u00fdro\u010dnej spr\u00e1vy svojej materskej spolo\u010dnosti,<\/em> ktor\u00e1 dodr\u017eiava po\u017eiadavky pod\u013ea \u0161tandardov ESRS. Podmienkou v\u0161ak je, aby tieto inform\u00e1cie boli overite\u013en\u00e9 a verejne dostupn\u00e9. Toto oslobodenie sa nevz\u0165ahuje na ve\u013ek\u00e9 \u00fa\u010dtovn\u00e9 jednotky k\u00f3tovan\u00e9 na burze.<\/u><\/p>\n

 <\/p>\n

Z\u00e1kladn\u00fd r\u00e1mec \u0161tandardov ESRS sa nemen\u00ed. Aj na\u010falej ost\u00e1vaj\u00fa tzv. prierezov\u00e9 a tematick\u00e9 \u0161tandardy (napr\u00edklad v oblasti \u017eivotn\u00e9ho prostredia, spolo\u010denskej zodpovednosti alebo riadenia). <\/em>Zastavila sa iba pr\u00edprava odvetvov\u00fdch \u0161tandardov.<\/strong> V bud\u00facnosti sa predpoklad\u00e1 d\u00f4raz na jednoduch\u0161ie, kvantitat\u00edvne vykazovanie \u2013 teda menej d\u00e1tov\u00fdch bodov<\/em> a textu, viac konkr\u00e9tnych a\u00a0\u013eah\u0161ie zistite\u013en\u00fdch \u010d\u00edseln\u00fdch inform\u00e1ci\u00ed.<\/em><\/p>\n

 <\/p>\n

D\u00f4le\u017eitou s\u00fa\u010das\u0165ou zost\u00e1va aj povinnos\u0165 extern\u00e9ho overenia ESG \u00fadajov.<\/strong> M\u00f4\u017ee ich overova\u0165 len aud\u00edtor, ktor\u00fd m\u00e1 osobitn\u00fa licenciu pre oblas\u0165 udr\u017eate\u013enosti,<\/strong> zap\u00edsan\u00fd v zozname \u00daradu pre doh\u013ead nad v\u00fdkonom auditu. Uistenie mus\u00ed by\u0165 vykonan\u00e9 do jedn\u00e9ho roka od skon\u010denia \u00fa\u010dtovn\u00e9ho obdobia a mus\u00ed by\u0165 zverejnen\u00e9 v Registri \u00fa\u010dtovn\u00fdch z\u00e1vierok. Aud\u00edtor vyd\u00e1 samostatn\u00fa spr\u00e1vu \u2013 oddelene od \u0161tandardn\u00e9ho auditu \u00fa\u010dtovnej z\u00e1vierky.<\/p>\n

 <\/p>\n

ESG ost\u00e1va na stole \u2013 len sa men\u00ed tempo a forma<\/strong><\/p>\n

Aktu\u00e1lne zmeny neznamenaj\u00fa \u00fastup od po\u017eiadaviek na udr\u017eate\u013enos\u0165. ESG ost\u00e1va k\u013e\u00fa\u010dovou t\u00e9mou<\/strong>, no prich\u00e1dza k re\u00e1lnemu posunu v na\u010dasovan\u00ed a zjednodu\u0161eniu obsahu<\/strong>. Dvojro\u010dn\u00fd odklad d\u00e1va firm\u00e1m v\u202f2. a\u202f3. vlne \u0161ancu pripravi\u0165 sa kvalitne, bez tlaku a s rozvahou<\/strong>.<\/p>\n

 <\/p>\n

Ako licencovan\u00e1 aud\u00edtorsk\u00e1 spolo\u010dnos\u0165 pre oblas\u0165 udr\u017eate\u013enosti v\u00e1m vieme poskytn\u00fa\u0165 odborn\u00e9 poradenstvo, overenie aj podporu na mieru. Pr\u00edstup vol\u00edme individu\u00e1lne a s re\u0161pektom k tomu, v akom \u0161t\u00e1diu pr\u00edprav sa va\u0161a spolo\u010dnos\u0165 aktu\u00e1lne nach\u00e1dza.<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Slovak. \u00a0 Zjednodu\u0161enie plnenia po\u017eiadaviek na udr\u017eate\u013enos\u0165 \u2013 a to menej za\u0165a\u017euj\u00facim sp\u00f4sobom. Dva hlavn\u00e9 smery zmien s\u00fa ozna\u010dovan\u00e9 ako \u201estop the clock\u201c a \u201econtent\u201c. Prv\u00e1 zmena (stop the clock) znamen\u00e1, \u017ee podniky, ktor\u00e9 mali za\u010da\u0165 s ESG vykazovan\u00edm u\u017e v rokoch 2025 a 2026, z\u00edskavaj\u00fa dodato\u010dn\u00fd \u010das. […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\n<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/kltaudit.sk\/zmeny-v-oblasti-esg-reportovania-co-sa-meni-a-co-sa-zatial-posuva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Zmeny v oblasti ESG reportovania: \u010co sa men\u00ed a \u010do sa (zatia\u013e) pos\u00fava[:] | KLT AUDIT, spol. s r. o.\" \/>\n<meta property=\"og:description\" content=\"Sorry, this entry is only available in Slovak. \u00a0 Zjednodu\u0161enie plnenia po\u017eiadaviek na udr\u017eate\u013enos\u0165 \u2013 a to menej za\u0165a\u017euj\u00facim sp\u00f4sobom. Dva hlavn\u00e9 smery zmien s\u00fa ozna\u010dovan\u00e9 ako \u201estop the clock\u201c a \u201econtent\u201c. Prv\u00e1 zmena (stop the clock) znamen\u00e1, \u017ee podniky, ktor\u00e9 mali za\u010da\u0165 s ESG vykazovan\u00edm u\u017e v rokoch 2025 a 2026, z\u00edskavaj\u00fa dodato\u010dn\u00fd \u010das. 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