{"id":21082,"date":"2026-10-15T11:31:11","date_gmt":"2026-10-15T11:31:11","guid":{"rendered":"https:\/\/greyson.eu\/?post_type=glossary&#038;p=21082"},"modified":"2026-10-15T11:31:49","modified_gmt":"2026-10-15T11:31:49","slug":"esg-reporting","status":"publish","type":"glossary","link":"https:\/\/greyson.eu\/cs\/glossary\/esg-reporting\/","title":{"rendered":"ESG reporting"},"content":{"rendered":"<h1>ESG reporting: Kompletn\u00ed pr\u016fvodce pro IT a business mana\u017eery<\/h1>\n<p>ESG reporting je strukturovan\u00e9 zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o tom, jak si firma vede v oblasti \u017eivotn\u00edho prost\u0159ed\u00ed, soci\u00e1ln\u00edch ot\u00e1zek a \u0159\u00edzen\u00ed spole\u010dnosti (ESG), a z\u00e1rove\u0148 o tom, jak tyto faktory ovliv\u0148uj\u00ed jej\u00ed vlastn\u00ed finan\u010dn\u00ed situaci a jej\u00ed dopady na okol\u00ed. To, co za\u010d\u00ednalo jako dobrovoln\u00e1 komunika\u010dn\u00ed aktivita, je dnes datov\u011b n\u00e1ro\u010dn\u00e1 discipl\u00edna podl\u00e9haj\u00edc\u00ed ov\u011b\u0159en\u00ed, kter\u00e1 se dot\u00fdk\u00e1 financ\u00ed, provozu, n\u00e1kupu, HR a p\u0159edev\u0161\u00edm IT \u2013 tedy funkce, kter\u00e1 mus\u00ed podkladov\u00e1 data dodat, integrovat a spravovat.<\/p>\n<p>Tento pr\u016fvodce pokr\u00fdv\u00e1 cel\u00fd obraz: p\u016fvod a definici ESG reportingu, t\u0159i pil\u00ed\u0159e, r\u00e1mce a regulace, proces tvorby reportu, datovou a syst\u00e9movou architekturu, nej\u010dast\u011bj\u0161\u00ed omyly v praxi i to, kam se obor vyv\u00edj\u00ed. Je ur\u010den lidem, kte\u0159\u00ed to mus\u00ed skute\u010dn\u011b zav\u00e9st \u2013 CTO, IT mana\u017eer\u016fm, osob\u00e1m odpov\u011bdn\u00fdm za udr\u017eitelnost a t\u00fdm\u016fm digit\u00e1ln\u00ed transformace v \u010cesku, na Slovensku a v cel\u00e9 Evrop\u011b.<\/p>\n<blockquote><p><strong>Definice:<\/strong> ESG reporting je proces sb\u011bru, v\u00fdpo\u010dtu, ov\u011b\u0159en\u00ed a zve\u0159ejn\u011bn\u00ed kvantitativn\u00edch i kvalitativn\u00edch informac\u00ed o environment\u00e1ln\u00edch dopadech firmy, jej\u00ed soci\u00e1ln\u00ed a person\u00e1ln\u00ed v\u00fdkonnosti a kvalit\u011b jej\u00edho \u0159\u00edzen\u00ed \u2013 ve form\u00e1tu, kter\u00fd investo\u0159i, regul\u00e1to\u0159i, z\u00e1kazn\u00edci a dal\u0161\u00ed zainteresovan\u00e9 strany mohou srovn\u00e1vat, ov\u011b\u0159it a pou\u017e\u00edt pro sv\u00e1 rozhodnut\u00ed.<\/p><\/blockquote>\n<h2>Co je ESG reporting?<\/h2>\n<p>V j\u00e1dru jde u ESG reportingu o zve\u0159ej\u0148ov\u00e1n\u00ed. Firma m\u011b\u0159\u00ed definovan\u00e9 ukazatele, vysv\u011btluje sv\u00e9 politiky a c\u00edle a publikuje v\u00fdsledky ve zpr\u00e1v\u011b, kter\u00e1 stoj\u00ed vedle v\u00fdro\u010dn\u00ed zpr\u00e1vy \u2013 a st\u00e1le \u010dast\u011bji p\u0159\u00edmo v n\u00ed. Smyslem nen\u00ed prezentovat iniciativy udr\u017eitelnosti, ale u\u010dinit v\u00fdkonnost m\u011b\u0159itelnou a srovnatelnou.<\/p>\n<h3>T\u0159i p\u00edsmena a co pokr\u00fdvaj\u00ed<\/h3>\n<p>Zkratka rozd\u011bluje v\u00fdkonnost firmy do t\u0159\u00ed nefinan\u010dn\u00edch dimenz\u00ed:<\/p>\n<ul>\n<li><strong>Environmental (E)<\/strong> \u2013 emise sklen\u00edkov\u00fdch plyn\u016f, spot\u0159eba energie, odb\u011br vody, odpady, biodiverzita, zne\u010di\u0161t\u011bn\u00ed a klimatick\u00e1 rizika.<\/li>\n<li><strong>Social (S)<\/strong> \u2013 bezpe\u010dnost a ochrana zdrav\u00ed p\u0159i pr\u00e1ci, diverzita a inkluze, rovnost odm\u011b\u0148ov\u00e1n\u00ed, lidsk\u00e1 pr\u00e1va, pracovn\u00ed standardy v dodavatelsk\u00e9m \u0159et\u011bzci a dopady na komunity.<\/li>\n<li><strong>Governance (G)<\/strong> \u2013 slo\u017een\u00ed a dohled spr\u00e1vn\u00edho org\u00e1nu, odm\u011b\u0148ov\u00e1n\u00ed veden\u00ed, etika podnik\u00e1n\u00ed, boj proti korupci, oznamovac\u00ed syst\u00e9my, ochrana osobn\u00edch \u00fadaj\u016f a kybernetick\u00e1 bezpe\u010dnost.<\/li>\n<\/ul>\n<p>Ka\u017ed\u00e1 dimenze se vyjad\u0159uje pomoc\u00ed ukazatel\u016f. V tom je kl\u00ed\u010dov\u00fd rozd\u00edl mezi ESG reportingem a prohl\u00e1\u0161en\u00edm o hodnot\u00e1ch: ukazatel m\u00e1 definici, jednotku, hranici, metodu v\u00fdpo\u010dtu a odpov\u011bdnou osobu. Prohl\u00e1\u0161en\u00ed o z\u00e1m\u011bru nem\u00e1 nic z toho.<\/p>\n<h3>Jak se ESG reporting li\u0161\u00ed od reportingu o udr\u017eitelnosti a od CSR?<\/h3>\n<p>Tyto t\u0159i pojmy se \u010dasto pou\u017e\u00edvaj\u00ed zam\u011bniteln\u011b, co\u017e vytv\u00e1\u0159\u00ed zmatek ve veden\u00ed firem i v n\u00e1kupn\u00edch procesech. Jsou p\u0159\u00edbuzn\u00e9, ale ne toto\u017en\u00e9.<\/p>\n<table>\n<thead>\n<tr>\n<th>Dimenze<\/th>\n<th>ESG reporting<\/th>\n<th>Reporting o udr\u017eitelnosti<\/th>\n<th>Spole\u010densk\u00e1 odpov\u011bdnost firem (CSR)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Hlavn\u00ed adres\u00e1t<\/td>\n<td>Investo\u0159i, banky, regul\u00e1to\u0159i, ratingov\u00e9 agentury<\/td>\n<td>\u0160irok\u00e9 spektrum zainteresovan\u00fdch stran: komunity, neziskov\u00e9 organizace, zam\u011bstnanci, z\u00e1kazn\u00edci<\/td>\n<td>Komunity, zam\u011bstnanci, z\u00e1kazn\u00edci, ve\u0159ejn\u00e9 m\u00edn\u011bn\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Zam\u011b\u0159en\u00ed<\/td>\n<td>Riziko, materialita a finan\u010dn\u00ed relevance<\/td>\n<td>Environment\u00e1ln\u00ed a soci\u00e1ln\u00ed dopady a odpov\u011bdnost<\/td>\n<td>Etika, filantropie a firemn\u00ed ob\u010danstv\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Form\u00e1t<\/td>\n<td>Strukturovan\u00fd, postaven\u00fd na ukazatel\u00edch, standardizovan\u00fd, strojov\u011b \u010diteln\u00fd<\/td>\n<td>P\u0159ev\u00e1\u017en\u011b vypr\u00e1v\u011bc\u00ed, dopln\u011bn\u00fd vybran\u00fdmi indik\u00e1tory<\/td>\n<td>Vypr\u00e1v\u011bc\u00ed, postaven\u00fd na kampan\u00edch a programech<\/td>\n<\/tr>\n<tr>\n<td>Typick\u00e9 ov\u011b\u0159en\u00ed<\/td>\n<td>Extern\u00ed ov\u011b\u0159en\u00ed s omezenou nebo p\u0159im\u011b\u0159enou jistotou<\/td>\n<td>\u010casto \u017e\u00e1dn\u00e9 nebo jen \u010d\u00e1ste\u010dn\u00e9<\/td>\n<td>V\u00fdjime\u010dn\u011b<\/td>\n<\/tr>\n<tr>\n<td>Regulatorn\u00ed v\u00e1ha<\/td>\n<td>St\u00e1le \u010dast\u011bji povinn\u00fd (nap\u0159. CSRD v EU)<\/td>\n<td>Sm\u00ed\u0161en\u00e1 \u2013 \u010d\u00e1ste\u010dn\u011b povinn\u00fd, \u010d\u00e1ste\u010dn\u011b dobrovoln\u00fd<\/td>\n<td>P\u0159ev\u00e1\u017en\u011b dobrovoln\u00fd<\/td>\n<\/tr>\n<tr>\n<td>Kl\u00ed\u010dov\u00e1 ot\u00e1zka<\/td>\n<td>\u201eJak ESG ovliv\u0148uje na\u0161i hodnotu a jak my ovliv\u0148ujeme sv\u011bt?\u201c<\/td>\n<td>\u201eJak\u00fd dopad m\u00e1me na planetu a spole\u010dnost?\u201c<\/td>\n<td>\u201eCo spole\u010dnosti vrac\u00edme?\u201c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Praktick\u00fd d\u016fsledek je jednozna\u010dn\u00fd: ESG reporting je <em>v\u00fdstupem<\/em> aktivit v oblasti udr\u017eitelnosti a CSR, p\u0159elo\u017een\u00fdm do jazyka kapit\u00e1lov\u00fdch trh\u016f a regulace. Udr\u017eitelnost a CSR popisuj\u00ed motivaci a programy, ESG reporting popisuje m\u011b\u0159iteln\u00fd v\u00fdsledek a \u010din\u00ed jej ov\u011b\u0159iteln\u00fdm.<\/p>\n<h2>Odkud se ESG reporting vzal a jak se vyv\u00edjel?<\/h2>\n<p>ESG reporting nevznikl hotov\u00fd. Je v\u00fdsledkem zhruba \u0161esti desetilet\u00ed postupn\u00e9ho sbli\u017eov\u00e1n\u00ed etick\u00e9ho investov\u00e1n\u00ed, environment\u00e1ln\u00edho \u00fa\u010detnictv\u00ed a finan\u010dn\u00edho v\u00fdkaznictv\u00ed.<\/p>\n<h3>Od etick\u00e9ho investov\u00e1n\u00ed k form\u00e1ln\u00edmu r\u00e1mci<\/h3>\n<p>V\u00fdvoj za\u010d\u00edn\u00e1 soci\u00e1ln\u011b odpov\u011bdn\u00fdm investov\u00e1n\u00edm v 60. a 70. letech, kdy investo\u0159i za\u010dali z etick\u00fdch d\u016fvod\u016f vylu\u010dovat ur\u010dit\u00e1 odv\u011btv\u00ed. V 80. letech p\u0159ibyl environment\u00e1ln\u00ed tlak: pr\u016fmyslov\u00e9 hav\u00e1rie a vznik odpov\u011bdnosti za \u0161kody na \u017eivotn\u00edm prost\u0159ed\u00ed prom\u011bnily zne\u010di\u0161t\u011bn\u00ed v rozvahovou ot\u00e1zku, nejen mor\u00e1ln\u00ed. V 90. letech p\u0159i\u0161ly pokusy o standardizaci \u2013 v roce 1997 vznikla Global Reporting Initiative a koncept triple bottom line \u201epeople, planet, profit\u201c vstoupil do mana\u017eersk\u00e9 literatury.<\/p>\n<p>Rozhoduj\u00edc\u00ed krok p\u0159i\u0161el v roce 2004, kdy UN Global Compact vydal zpr\u00e1vu <em>Who Cares Wins<\/em>, kter\u00e1 navrhla za\u010dlenit environment\u00e1ln\u00ed, soci\u00e1ln\u00ed a \u0159\u00edd\u00edc\u00ed faktory do spr\u00e1vy aktiv a v\u00fdzkumu. Pr\u00e1v\u011b t\u00e9to zpr\u00e1v\u011b se p\u0159ipisuje popularizace pojmu \u201eESG\u201c. Od t\u00e9 doby se pozornost p\u0159esunula od vylu\u010dov\u00e1n\u00ed problematick\u00fdch firem k systematick\u00e9mu hodnocen\u00ed toho, jak ESG faktory ovliv\u0148uj\u00ed finan\u010dn\u00ed v\u00fdkonnost.<\/p>\n<h3>Od dobrovoln\u00e9ho zve\u0159ej\u0148ov\u00e1n\u00ed k z\u00e1konn\u00e9 povinnosti<\/h3>\n<p>Des\u00e1t\u00e1 l\u00e9ta byla dek\u00e1dou dobrovoln\u00fdch r\u00e1mc\u016f a popt\u00e1vky investor\u016f. Sustainability Accounting Standards Board (SASB) vydal odv\u011btvov\u00e9 standardy, Task Force on Climate-related Financial Disclosures (TCFD) v roce 2017 zve\u0159ejnila sv\u00e1 doporu\u010den\u00ed postaven\u00e1 na \u010dty\u0159ech pil\u00ed\u0159\u00edch a EU v roce 2014 p\u0159ijala sm\u011brnici o nefinan\u010dn\u00edm vykazov\u00e1n\u00ed (NFRD), kter\u00e1 ulo\u017eila velk\u00fdm subjekt\u016fm ve\u0159ejn\u00e9ho z\u00e1jmu zve\u0159ej\u0148ovat nefinan\u010dn\u00ed informace.<\/p>\n<p>Dvac\u00e1t\u00e1 l\u00e9ta jsou dek\u00e1dou konsolidace a vym\u00e1h\u00e1n\u00ed. Sm\u011brnice EU o pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti podnik\u016f (CSRD), \u00fa\u010dinn\u00e1 od ledna 2023, nahradila NFRD a u\u010dinila z reportingu o udr\u017eitelnosti z\u00e1konn\u011b povinn\u00fd re\u017eim s povinn\u00fdm ov\u011b\u0159en\u00edm podle evropsk\u00fdch standard\u016f ESRS. Soub\u011b\u017en\u011b International Sustainability Standards Board (ISSB) publikoval v roce 2023 standardy IFRS S1 a S2 jako glob\u00e1ln\u00ed z\u00e1klad, kter\u00fd postupn\u011b p\u0159eb\u00edr\u00e1 \u0159ada jurisdikc\u00ed. Do dubna 2026 p\u0159ijalo standardy ISSB dobrovoln\u011b nebo povinn\u011b 28 jurisdikc\u00ed a dal\u0161\u00edch 12 to pl\u00e1nuje.<\/p>\n<p>Trend je jednozna\u010dn\u00fd: ESG reporting se p\u0159esunul z okraje firemn\u00ed komunikace do centra firemn\u00edho v\u00fdkaznictv\u00ed a dnes podl\u00e9h\u00e1 stejn\u00e9 discipl\u00edn\u011b jako finan\u010dn\u00ed v\u00fdkaznictv\u00ed \u2013 definovan\u00e1 data, dokumentovan\u00e9 kontroly a nez\u00e1visl\u00e9 ov\u011b\u0159en\u00ed.<\/p>\n<h2>Pro\u010d je ESG reporting pro firmu d\u016fle\u017eit\u00fd?<\/h2>\n<p>Pova\u017eovat ESG reporting v\u00fdhradn\u011b za n\u00e1klad na compliance je strategick\u00e1 chyba. Zve\u0159ejn\u011bn\u00ed samo je povinnost\u00ed; schopnost, kter\u00e1 ho vytv\u00e1\u0159\u00ed \u2013 spolehliv\u00e1, integrovan\u00e1 a dohledateln\u00e1 ESG data \u2013, je aktivem.<\/p>\n<h3>P\u0159\u00edstup ke kapit\u00e1lu, n\u00e1klady na kapit\u00e1l a tlak investor\u016f<\/h3>\n<p>Institucion\u00e1ln\u00ed investo\u0159i, spr\u00e1vci aktiv a banky st\u00e1le \u010dast\u011bji pou\u017e\u00edvaj\u00ed ESG data k ocen\u011bn\u00ed rizika a alokaci kapit\u00e1lu. Pokud ESG data chyb\u00ed nebo jsou nespolehliv\u00e1, trh uplatn\u00ed sr\u00e1\u017eku, m\u00edsto aby p\u0159edpokl\u00e1dal dobr\u00fd v\u00fdkon. Krom\u011b vlastn\u00edho kapit\u00e1lu v\u00e1\u017eou \u00fav\u011bry nav\u00e1zan\u00e9 na udr\u017eitelnost \u00farokovou mar\u017ei na ESG ukazatele, tak\u017ee kvalita podkladov\u00fdch dat m\u00e1 p\u0159\u00edm\u00fd finan\u010dn\u00ed dopad. Podcen\u011bn\u00ed ESG rizik m\u016f\u017ee v\u00e9st k aktivit\u011b akcion\u00e1\u0159\u016f na valn\u00e9 hromad\u011b i k odprodeji pod\u00edl\u016f ze strany spr\u00e1vc\u016f aktiv.<\/p>\n<h3>Provozn\u00ed efektivita a \u0159\u00edzen\u00ed rizik<\/h3>\n<p>M\u011b\u0159en\u00ed odhaluje pl\u00fdtv\u00e1n\u00ed. Energie, voda, materi\u00e1ly a logistika jsou n\u00e1kladov\u00e9 polo\u017eky a z\u00e1rove\u0148 zdroje emis\u00ed; jejich systematick\u00e9 sledov\u00e1n\u00ed \u010dasto odhal\u00ed \u00faspory, kter\u00e9 byly d\u0159\u00edve neviditeln\u00e9. Na stran\u011b rizik se klimatick\u00e9 a soci\u00e1ln\u00ed faktory st\u00e1le \u010dast\u011bji m\u011bn\u00ed na fyzick\u00e1 rizika, tranzitn\u00ed rizika (politika, technologie, posuny na trhu), rizika soudn\u00edch spor\u016f a rizika v dodavatelsk\u00e9m \u0159et\u011bzci. Reporting je p\u0159ev\u00e1d\u00ed do \u0159\u00edzen\u00e9ho r\u00e1mce m\u00edsto toho, aby z\u016fst\u00e1vala nevy\u010d\u00edslenou expozic\u00ed.<\/p>\n<h3>P\u0159\u00edstup na trh, talenty a reputace<\/h3>\n<p>Velc\u00ed odb\u011bratel\u00e9, na kter\u00e9 se vztahuje CSRD, mohou reportovat sv\u00e9 emise Scope 3 a dopady v hodnotov\u00e9m \u0159et\u011bzci jen tehdy, pokud jim jejich dodavatel\u00e9 poskytnou data. V praxi to znamen\u00e1, \u017ee dotazn\u00edky udr\u017eitelnosti putuj\u00ed dodavatelsk\u00fdm \u0159et\u011bzcem dol\u016f bez ohledu na to, zda je dodavatel ze z\u00e1kona v p\u016fsobnosti \u2013 ESG data men\u0161\u00ed firmy se mohou st\u00e1t podm\u00ednkou pro z\u00edsk\u00e1n\u00ed nebo udr\u017een\u00ed zak\u00e1zky. Stejn\u00e1 dynamika plat\u00ed pro trh pr\u00e1ce: zam\u011bstnanci a uchaze\u010di st\u00e1le \u010dast\u011bji hodnot\u00ed zam\u011bstnavatele podle ov\u011b\u0159iteln\u00e9 v\u00fdkonnosti, nikoli podle prohl\u00e1\u0161en\u00ed.<\/p>\n<table>\n<thead>\n<tr>\n<th>Zdroj hodnoty<\/th>\n<th>Co ESG reporting umo\u017e\u0148uje<\/th>\n<th>Kdo to poc\u00edt\u00ed<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>N\u00e1klady na kapit\u00e1l<\/td>\n<td>Lep\u0161\u00ed ESG data usnad\u0148uj\u00ed p\u0159\u00edstup k udr\u017eiteln\u00e9mu financov\u00e1n\u00ed a lep\u0161\u00edm \u00fav\u011brov\u00fdm podm\u00ednk\u00e1m<\/td>\n<td>CFO, treasury, p\u0159edstavenstvo<\/td>\n<\/tr>\n<tr>\n<td>Provozn\u00ed n\u00e1klady<\/td>\n<td>Data o emis\u00edch a zdroj\u00edch odhaluj\u00ed pl\u00fdtv\u00e1n\u00ed a neefektivitu<\/td>\n<td>Provoz, veden\u00ed z\u00e1vodu, n\u00e1kup<\/td>\n<\/tr>\n<tr>\n<td>\u0158\u00edzen\u00ed rizik<\/td>\n<td>Klimatick\u00e1, soci\u00e1ln\u00ed a \u0159\u00edd\u00edc\u00ed rizika se vy\u010d\u00edsluj\u00ed a \u0159\u00edd\u00ed<\/td>\n<td>Risk management, intern\u00ed audit, spr\u00e1vn\u00ed org\u00e1n<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edstup na trh<\/td>\n<td>ESG data od dodavatel\u016f se st\u00e1vaj\u00ed smluvn\u00ed podm\u00ednkou<\/td>\n<td>Obchod, n\u00e1kup, t\u00fdmy pro kl\u00ed\u010dov\u00e9 z\u00e1kazn\u00edky<\/td>\n<\/tr>\n<tr>\n<td>Udr\u017een\u00ed talent\u016f<\/td>\n<td>Ov\u011b\u0159en\u00e1 v\u00fdkonnost posiluje kredibilitu zna\u010dky zam\u011bstnavatele<\/td>\n<td>HR, veden\u00ed spole\u010dnosti<\/td>\n<\/tr>\n<tr>\n<td>Pr\u00e1vn\u00ed riziko<\/td>\n<td>Dokumentovan\u00e1 a obhajiteln\u00e1 data sni\u017euj\u00ed riziko greenwashingu a nespr\u00e1vn\u00fdch \u00fadaj\u016f<\/td>\n<td>Pr\u00e1vn\u00ed odd\u011blen\u00ed, compliance, investor relations<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak\u00e9 jsou t\u0159i pil\u00ed\u0159e ESG reportingu?<\/h2>\n<p>Ka\u017ed\u00fd pil\u00ed\u0159 m\u00e1 vlastn\u00ed logiku, vlastn\u00ed ukazatele a vlastn\u00edho intern\u00edho vlastn\u00edka. Pochopen\u00ed rozd\u00edl\u016f zabr\u00e1n\u00ed \u010dast\u00e9 chyb\u011b pova\u017eovat ESG za jeden nerozli\u0161en\u00fd projekt.<\/p>\n<h3>Environmental: m\u011b\u0159en\u00ed dopadu na p\u0159\u00edrodn\u00ed syst\u00e9my<\/h3>\n<p>Environment\u00e1ln\u00ed pil\u00ed\u0159 je nejvysp\u011blej\u0161\u00ed a technicky nejn\u00e1ro\u010dn\u011bj\u0161\u00ed, proto\u017ee vy\u017eaduje fyzick\u00e9 m\u011b\u0159en\u00ed, nikoli administrativn\u00ed vykazov\u00e1n\u00ed. Jeho t\u011b\u017ei\u0161t\u011bm je \u00fa\u010dtov\u00e1n\u00ed sklen\u00edkov\u00fdch plyn\u016f podle GHG Protocol, kter\u00e9 d\u011bl\u00ed emise do t\u0159\u00ed scopes:<\/p>\n<ul>\n<li><strong>Scope 1<\/strong> \u2013 p\u0159\u00edm\u00e9 emise ze zdroj\u016f, kter\u00e9 firma vlastn\u00ed nebo kontroluje: spalov\u00e1n\u00ed v kotl\u00edch, pec\u00edch a vozidlech a fugitivn\u00ed emise.<\/li>\n<li><strong>Scope 2<\/strong> \u2013 nep\u0159\u00edm\u00e9 emise z nakupovan\u00e9 elekt\u0159iny, p\u00e1ry, tepla a chlazen\u00ed.<\/li>\n<li><strong>Scope 3<\/strong> \u2013 v\u0161echny ostatn\u00ed nep\u0159\u00edm\u00e9 emise v hodnotov\u00e9m \u0159et\u011bzci v 15 kategori\u00edch od nakupovan\u00fdch v\u00fdrobk\u016f a slu\u017eeb p\u0159es dopravu na vstupu i v\u00fdstupu, slu\u017eebn\u00ed cesty a doj\u00ed\u017ed\u011bn\u00ed a\u017e po pou\u017e\u00edv\u00e1n\u00ed prodan\u00fdch v\u00fdrobk\u016f a jejich likvidaci.<\/li>\n<\/ul>\n<p>Pr\u00e1v\u011b Scope 3 je nejobt\u00ed\u017en\u011bj\u0161\u00ed. U mnoha firem tvo\u0159\u00ed v\u011bt\u0161inu celkov\u00fdch emis\u00ed, data v\u0161ak le\u017e\u00ed u dodavatel\u016f, p\u0159epravc\u016f a z\u00e1kazn\u00edk\u016f, nikoli v intern\u00edch syst\u00e9mech. Krom\u011b klimatu pil\u00ed\u0159 pokr\u00fdv\u00e1 odb\u011br a vypou\u0161t\u011bn\u00ed vody, produkci odpad\u016f a cirkularitu, biodiverzitu, \u00faniky zne\u010di\u0161\u0165uj\u00edc\u00edch l\u00e1tek a fyzick\u00e1 i tranzitn\u00ed rizika spojen\u00e1 se zm\u011bnou klimatu.<\/p>\n<h3>Social: m\u011b\u0159en\u00ed dopadu na lidi<\/h3>\n<p>Soci\u00e1ln\u00ed pil\u00ed\u0159 zahrnuje vlastn\u00ed zam\u011bstnance, pracovn\u00edky v hodnotov\u00e9m \u0159et\u011bzci, dot\u010den\u00e9 komunity a spot\u0159ebitele. Typick\u00e1 t\u00e9mata zahrnuj\u00ed bezpe\u010dnost a ochranu zdrav\u00ed p\u0159i pr\u00e1ci, rozd\u00edl v odm\u011b\u0148ov\u00e1n\u00ed \u017een a mu\u017e\u016f, diverzitu ve spr\u00e1vn\u00edm org\u00e1nu a ve veden\u00ed, pracovn\u00ed dobu, svobodu sdru\u017eov\u00e1n\u00ed, d\u011btskou a nucenou pr\u00e1ci v dodavatelsk\u00fdch \u0159et\u011bzc\u00edch, bezpe\u010dnost v\u00fdrobk\u016f, soukrom\u00ed z\u00e1kazn\u00edk\u016f a ochranu osobn\u00edch \u00fadaj\u016f.<\/p>\n<p>V\u011bt\u0161ina vstupn\u00edch dat u\u017e v HR, mzdov\u00fdch a n\u00e1kupn\u00edch syst\u00e9mech existuje. V\u00fdzvou neb\u00fdv\u00e1 dostupnost, ale srovnatelnost, vymezen\u00ed hranic a ochota zve\u0159ejnit nep\u0159\u00edjemn\u00e1 \u010d\u00edsla. Soci\u00e1ln\u00ed pil\u00ed\u0159 z\u00e1rove\u0148 nese nejvy\u0161\u0161\u00ed riziko rozporu mezi vypr\u00e1v\u011bn\u00edm a podkladov\u00fdmi daty \u2013 a pr\u00e1v\u011b tam se dnes soust\u0159ed\u00ed regulatorn\u00ed pozornost.<\/p>\n<h3>Governance: m\u011b\u0159en\u00ed zp\u016fsobu \u0159\u00edzen\u00ed firmy<\/h3>\n<p>Governance je kontroln\u00ed prost\u0159ed\u00ed, kter\u00e9 \u010din\u00ed zb\u00fdvaj\u00edc\u00ed dva pil\u00ed\u0159e d\u016fv\u011bryhodn\u00fdmi. Zahrnuje slo\u017een\u00ed, nez\u00e1vislost a ESG kompetenci spr\u00e1vn\u00edho org\u00e1nu, odm\u011b\u0148ov\u00e1n\u00ed veden\u00ed a jeho propojen\u00ed s c\u00edli udr\u017eitelnosti, etiku podnik\u00e1n\u00ed a boj proti korupci, oznamovac\u00ed syst\u00e9my, intern\u00ed kontrolu a \u0159\u00edzen\u00ed rizik a st\u00e1le v\u00edce tak\u00e9 spr\u00e1vu dat, kybernetickou bezpe\u010dnost a odpov\u011bdn\u00e9 vyu\u017e\u00edv\u00e1n\u00ed um\u011bl\u00e9 inteligence.<\/p>\n<p>Governance je z\u00e1rove\u0148 oblast\u00ed, kde je IT zapojeno nejp\u0159\u00edmo. Pokud ESG data proch\u00e1zej\u00ed podnikov\u00fdmi syst\u00e9my, pot\u0159ebuj\u00ed tyto syst\u00e9my \u0159\u00edzen\u00ed p\u0159\u00edstupu, change management, auditn\u00ed z\u00e1znamy a odd\u011blen\u00ed povinnost\u00ed podle stejn\u00fdch standard\u016f jako finan\u010dn\u00ed v\u00fdkaznictv\u00ed.<\/p>\n<table>\n<thead>\n<tr>\n<th>Pil\u00ed\u0159<\/th>\n<th>Typick\u00e1 t\u00e9mata<\/th>\n<th>P\u0159\u00edklady ukazatel\u016f<\/th>\n<th>Typick\u00fd vlastn\u00edk dat<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Environmental<\/td>\n<td>Zm\u011bna klimatu, zne\u010di\u0161t\u011bn\u00ed, voda, biodiverzita, cirkul\u00e1rn\u00ed ekonomika<\/td>\n<td>Emise sklen\u00edkov\u00fdch plyn\u016f Scope 1\/2\/3 (tCO2e), spot\u0159eba energie (MWh), odb\u011br vody (m\u00b3), pod\u00edl odpadu p\u0159edan\u00e9ho k vyu\u017eit\u00ed (%)<\/td>\n<td>Provoz, EHS, spr\u00e1va budov, n\u00e1kup<\/td>\n<\/tr>\n<tr>\n<td>Social<\/td>\n<td>Vlastn\u00ed zam\u011bstnanci, pracovn\u00edci v \u0159et\u011bzci, komunity, spot\u0159ebitel\u00e9<\/td>\n<td>\u00darazovost s pracovn\u00ed neschopnost\u00ed, rozd\u00edl v odm\u011b\u0148ov\u00e1n\u00ed \u017een a mu\u017e\u016f (%), hodiny \u0161kolen\u00ed na zam\u011bstnance, pokryt\u00ed audity dodavatel\u016f (%)<\/td>\n<td>HR, BOZP, n\u00e1kup, pr\u00e1vn\u00ed odd\u011blen\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Governance<\/td>\n<td>Firemn\u00ed kultura, etika, kontrola, kybernetick\u00e1 bezpe\u010dnost<\/td>\n<td>Nez\u00e1vislost spr\u00e1vn\u00edho org\u00e1nu (%), dokon\u010den\u00e1 \u0161kolen\u00ed k boji proti korupci (%), potvrzen\u00e9 p\u0159\u00edpady korupce (po\u010det), incidenty v oblasti dat (po\u010det)<\/td>\n<td>Corporate governance, pr\u00e1vn\u00ed odd\u011blen\u00ed, intern\u00ed audit, CISO<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Jak prob\u00edh\u00e1 ESG reporting v praxi?<\/h2>\n<p>D\u016fv\u011bryhodn\u00fd ESG report vznik\u00e1 opakovateln\u00fdm procesem, nikoli ka\u017edoro\u010dn\u00edm zmatkem. Proces m\u00e1 p\u011bt f\u00e1z\u00ed a kvalita v\u00fdsledku z\u00e1vis\u00ed t\u00e9m\u011b\u0159 v\u00fdhradn\u011b na tom, jak dob\u0159e jsou zvl\u00e1dnuty prvn\u00ed dv\u011b.<\/p>\n<h3>F\u00e1ze 1: Vymezen\u00ed rozsahu a anal\u00fdza materiality<\/h3>\n<p>Materialita ur\u010duje, co report pokr\u00fdv\u00e1. Koncept materiality vede firmy k tomu, aby se soust\u0159edily na ESG t\u00e9mata, kter\u00e1 jsou pro n\u011b relevantn\u00ed a maj\u00ed m\u011b\u0159iteln\u00fd dopad na podnik\u00e1n\u00ed. Anal\u00fdza materiality za\u010d\u00edn\u00e1 identifikac\u00ed souboru potenci\u00e1ln\u011b relevantn\u00edch t\u00e9mat, jejich porovn\u00e1n\u00edm s odv\u011btv\u00edm, obchodn\u00edm modelem a geografi\u00ed firmy a n\u00e1sledn\u00fdm posouzen\u00edm, kter\u00e1 z nich jsou v\u00fdznamn\u00e1.<\/p>\n<p>V re\u017eimu EU plat\u00ed <strong>dvoj\u00ed materialita<\/strong>, kter\u00e1 vy\u017eaduje dv\u011b samostatn\u00e1 hodnocen\u00ed:<\/p>\n<ul>\n<li><strong>Finan\u010dn\u00ed materialita (outside-in)<\/strong> \u2013 jak t\u00e9mata udr\u017eitelnosti vytv\u00e1\u0159ej\u00ed nebo ovliv\u0148uj\u00ed finan\u010dn\u00ed rizika a p\u0159\u00edle\u017eitosti firmy.<\/li>\n<li><strong>Materialita dopadu (inside-out)<\/strong> \u2013 jak \u010dinnost firmy ovliv\u0148uje lidi a \u017eivotn\u00ed prost\u0159ed\u00ed, bez ohledu na to, zda je tento dopad pro firmu finan\u010dn\u011b v\u00fdznamn\u00fd.<\/li>\n<\/ul>\n<p>T\u00e9ma je reportovateln\u00e9, pokud je v\u00fdznamn\u00e9 alespo\u0148 z jednoho z obou pohled\u016f. To je p\u0159\u00edsn\u011bj\u0161\u00ed test ne\u017e \u010dist\u011b finan\u010dn\u00ed materialita \u2013 a d\u016fvod, pro\u010d ESG reporting vy\u017eaduje vstupy z \u00fatvar\u016f, kter\u00fdch se finan\u010dn\u00ed v\u00fdkaznictv\u00ed nikdy nedotklo.<\/p>\n<h3>F\u00e1ze 2: Sb\u011br dat nap\u0159\u00ed\u010d hodnotov\u00fdm \u0159et\u011bzcem<\/h3>\n<p>Zde selh\u00e1v\u00e1 v\u011bt\u0161ina program\u016f. ESG data vznikaj\u00ed v rozt\u0159\u00ed\u0161t\u011bn\u00fdch syst\u00e9mech \u2013 energetick\u00e9 m\u011b\u0159i\u010de, telematika vozov\u00e9ho parku, n\u00e1kupn\u00ed knihy v ERP, HR syst\u00e9my, dotazn\u00edky pro dodavatele, platformy pro spr\u00e1vu budov \u2013 a velk\u00e1 \u010d\u00e1st le\u017e\u00ed mimo vlastn\u00ed hranici vykazuj\u00edc\u00ed jednotky. Praktick\u00e9 po\u017eadavky zahrnuj\u00ed definovan\u00fd datov\u00fd slovn\u00edk, jasn\u011b vymezenou hranici (kter\u00e9 pr\u00e1vn\u00ed jednotky, kter\u00e9 provozy, kter\u00e9 \u00farovn\u011b dodavatelsk\u00e9ho \u0159et\u011bzce), jmenovan\u00e9 vlastn\u00edky dat u ka\u017ed\u00e9ho ukazatele a dokumentovanou metodiku v\u00fdpo\u010dtu s verzovan\u00fdmi a dohledateln\u00fdmi emisn\u00edmi faktory.<\/p>\n<h3>F\u00e1ze 3: V\u00fdpo\u010det, konsolidace a vykazov\u00e1n\u00ed<\/h3>\n<p>Vstupn\u00ed data o \u010dinnosti se p\u0159ev\u00e1d\u011bj\u00ed na vykazovan\u00e9 ukazatele definovan\u00fdmi metodami \u2013 emisn\u00ed faktory pro sklen\u00edkov\u00e9 plyny, stanoven\u00e9 vzorce pro intenzitn\u00ed ukazatele, konsolida\u010dn\u00ed pravidla pro skupinov\u00e9 struktury. Konsolidovan\u00fd v\u00fdsledek se pak strukturuje podle zvolen\u00e9ho r\u00e1mce, a\u0165 u\u017e jde o ESRS, GRI, ISSB nebo jejich kombinaci.<\/p>\n<h3>F\u00e1ze 4: P\u0159ezkum, ov\u011b\u0159en\u00ed a zve\u0159ejn\u011bn\u00ed<\/h3>\n<p>P\u0159ed zve\u0159ejn\u011bn\u00edm proch\u00e1zej\u00ed data intern\u00edmi kontrolami a st\u00e1le \u010dast\u011bji extern\u00edm ov\u011b\u0159en\u00edm. Informace o udr\u017eitelnosti podle CSRD podl\u00e9haj\u00ed ov\u011b\u0159en\u00ed t\u0159et\u00ed stranou; bal\u00ed\u010dek zjednodu\u0161en\u00ed Omnibus odlo\u017eil term\u00edn pro p\u0159ijet\u00ed evropsk\u00e9ho standardu pro ov\u011b\u0159en\u00ed s omezenou jistotou na 1. \u010dervence 2027, samotn\u00e1 povinnost ov\u011b\u0159en\u00ed v\u0161ak z\u016fst\u00e1v\u00e1. Zve\u0159ejn\u011bn\u00ed m\u00e1 obvykle podobu zpr\u00e1vy o udr\u017eitelnosti za\u010dlen\u011bn\u00e9 do v\u00fdro\u010dn\u00ed zpr\u00e1vy, dopln\u011bn\u00e9 strojov\u011b \u010diteln\u00fdm zna\u010dkov\u00e1n\u00edm, aby regul\u00e1to\u0159i a analytici mohli data zpracov\u00e1vat ve velk\u00e9m rozsahu.<\/p>\n<h3>F\u00e1ze 5: Zp\u011btn\u00e1 vazba do strategie a provozu<\/h3>\n<p>Tady vznik\u00e1 skute\u010dn\u00e1 hodnota. Vykazovan\u00e9 ukazatele vstupuj\u00ed do stanovov\u00e1n\u00ed c\u00edl\u016f, alokace kapit\u00e1lu, n\u00e1kupn\u00edch krit\u00e9ri\u00ed a produktov\u00fdch rozhodnut\u00ed. Program ESG reportingu, kter\u00fd produkuje jen report, je cvi\u010den\u00edm v compliance; ten, kter\u00fd m\u011bn\u00ed provozn\u00ed rozhodnut\u00ed, je syst\u00e9mem \u0159\u00edzen\u00ed v\u00fdkonnosti.<\/p>\n<table>\n<thead>\n<tr>\n<th>F\u00e1ze<\/th>\n<th>Hlavn\u00ed \u010dinnost<\/th>\n<th>Hlavn\u00ed odpov\u011bdnost<\/th>\n<th>Typick\u00fd v\u00fdstup<\/th>\n<th>\u010cast\u00fd zp\u016fsob selh\u00e1n\u00ed<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. Rozsah a materialita<\/td>\n<td>Identifikace a prioritizace ESG t\u00e9mat; anal\u00fdza dvoj\u00ed materiality<\/td>\n<td>Osoba odpov\u011bdn\u00e1 za udr\u017eitelnost s risk managementem a financemi<\/td>\n<td>Matice materiality, seznam reportovateln\u00fdch t\u00e9mat, mapov\u00e1n\u00ed datov\u00fdch bod\u016f ESRS<\/td>\n<td>P\u0159evzet\u00ed seznamu t\u00e9mat od konkurence bez zapojen\u00ed zainteresovan\u00fdch stran<\/td>\n<\/tr>\n<tr>\n<td>2. Sb\u011br dat<\/td>\n<td>Sb\u011br dat o \u010dinnosti nap\u0159\u00ed\u010d jednotkami a hodnotov\u00fdm \u0159et\u011bzcem<\/td>\n<td>Vlastn\u00edci dat u jednotliv\u00fdch ukazatel\u016f; IT jako umo\u017e\u0148ovatel<\/td>\n<td>Strukturovan\u00e9 datov\u00e9 sady s dokumentovan\u00fdmi zdroji<\/td>\n<td>Tabulky bez verzov\u00e1n\u00ed a bez auditn\u00ed stopy<\/td>\n<\/tr>\n<tr>\n<td>3. V\u00fdpo\u010det a konsolidace<\/td>\n<td>Aplikace metodik a faktor\u016f; konsolidace skupinov\u00fdch hodnot<\/td>\n<td>Finance, udr\u017eitelnost, datov\u00fd t\u00fdm<\/td>\n<td>Vypo\u010dten\u00e9 ukazatele, odsouhlasen\u00ed s finan\u010dn\u00edmi daty<\/td>\n<td>Nekonzistentn\u00ed faktory a hranice mezi provozy<\/td>\n<\/tr>\n<tr>\n<td>4. P\u0159ezkum a ov\u011b\u0159en\u00ed<\/td>\n<td>Intern\u00ed kontroly, n\u00e1sledn\u011b extern\u00ed ov\u011b\u0159en\u00ed<\/td>\n<td>Intern\u00ed audit, extern\u00ed ov\u011b\u0159ovatel<\/td>\n<td>Ov\u011b\u0159en\u00e1 zpr\u00e1va o udr\u017eitelnosti<\/td>\n<td>Pozdn\u00ed zji\u0161t\u011bn\u00ed, \u017ee d\u016fkazy nebyly nikdy uchov\u00e1ny<\/td>\n<\/tr>\n<tr>\n<td>5. Zp\u011btn\u00e1 vazba do strategie<\/td>\n<td>P\u0159enos ukazatel\u016f do c\u00edl\u016f a rozhodnut\u00ed<\/td>\n<td>Veden\u00ed spole\u010dnosti, spr\u00e1vn\u00ed org\u00e1n<\/td>\n<td>Aktualizovan\u00e9 c\u00edle, investi\u010dn\u00ed a n\u00e1kupn\u00ed krit\u00e9ria<\/td>\n<td>Report zve\u0159ejn\u011bn a zapomenut a\u017e do dal\u0161\u00edho roku<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Kter\u00e9 r\u00e1mce a standardy ESG reportingu pou\u017e\u00edvat?<\/h2>\n<p>Existuj\u00ed stovky ESG r\u00e1mc\u016f, ale za v\u00fdznamn\u00e9 se pova\u017euje jen zhruba tucet. D\u011bl\u00ed se na dobrovoln\u00e9 r\u00e1mce, u nich\u017e si vykazuj\u00edc\u00ed subjekt vyb\u00edr\u00e1 relevantn\u00ed zve\u0159ejn\u011bn\u00ed, a regulatorn\u00ed r\u00e1mce, kter\u00e9 vy\u017eaduj\u00ed \u00fapln\u00e9 odpov\u011bdi a vym\u00e1h\u00e1 je ve\u0159ejn\u00fd org\u00e1n.<\/p>\n<h3>Dobrovoln\u00e9 r\u00e1mce a glob\u00e1ln\u00ed z\u00e1klad<\/h3>\n<ul>\n<li><strong>Standardy GRI<\/strong> \u2013 celosv\u011btov\u011b nejroz\u0161\u00ed\u0159en\u011bj\u0161\u00ed r\u00e1mec pro reporting o udr\u017eitelnosti zam\u011b\u0159en\u00fd na dopady. Modul\u00e1rn\u00ed a t\u00e9matick\u00fd, se t\u0159emi univerz\u00e1ln\u00edmi standardy pro v\u0161echny vykazuj\u00edc\u00ed subjekty a t\u00e9matick\u00fdmi standardy pro ekonomick\u00e1, environment\u00e1ln\u00ed a soci\u00e1ln\u00ed t\u00e9mata.<\/li>\n<li><strong>ISSB (IFRS S1 a S2)<\/strong> \u2013 glob\u00e1ln\u00ed z\u00e1klad zam\u011b\u0159en\u00fd na investory, kter\u00fd p\u0159eb\u00edr\u00e1 podstatu d\u0159\u00edv\u011bj\u0161\u00edch doporu\u010den\u00ed TCFD a odv\u011btvov\u00fdch standard\u016f SASB. Je navr\u017een pro interoperabilitu s n\u00e1rodn\u00edmi re\u017eimy, a proto se rychle \u0161\u00ed\u0159\u00ed.<\/li>\n<li><strong>CDP<\/strong> \u2013 v u\u017e\u0161\u00edm smyslu syst\u00e9m zve\u0159ej\u0148ov\u00e1n\u00ed s bodovan\u00fdmi dotazn\u00edky k zm\u011bn\u011b klimatu, vod\u011b a les\u016fm. Sk\u00f3re vyu\u017e\u00edvaj\u00ed investo\u0159i a st\u00e1le \u010dast\u011bji i n\u00e1kupn\u00ed t\u00fdmy.<\/li>\n<li><strong>GHG Protocol<\/strong> \u2013 z\u00e1kladn\u00ed \u00fa\u010detn\u00ed standard pro inventury sklen\u00edkov\u00fdch plyn\u016f, kter\u00fd poskytuje architekturu Scope 1, 2 a 3, na ni\u017e odkazuje v\u011bt\u0161ina ostatn\u00edch r\u00e1mc\u016f.<\/li>\n<\/ul>\n<h3>Regulatorn\u00ed r\u00e1mce<\/h3>\n<ul>\n<li><strong>CSRD a ESRS<\/strong> \u2013 re\u017eim EU pro firmy nad definovan\u00fdmi velikostn\u00edmi krit\u00e9rii s povinnost\u00ed vykazovat podle dvan\u00e1cti standard\u016f ESRS: dva obecn\u00e9, p\u011bt environment\u00e1ln\u00edch, \u010dty\u0159i soci\u00e1ln\u00ed a jeden \u0159\u00edd\u00edc\u00ed.<\/li>\n<li><strong>VSME<\/strong> \u2013 dobrovoln\u00fd standard pro mal\u00e9 a st\u0159edn\u00ed podniky, navr\u017een\u00fd jako p\u0159im\u011b\u0159en\u00fd a zjednodu\u0161en\u00fd soubor zve\u0159ejn\u011bn\u00ed a jako akceptovan\u00fd form\u00e1t, kdy\u017e velc\u00ed odb\u011bratel\u00e9 \u017e\u00e1daj\u00ed data z hodnotov\u00e9ho \u0159et\u011bzce.<\/li>\n<li><strong>N\u00e1rodn\u00ed re\u017eimy<\/strong> \u2013 nap\u0159\u00edklad Streamlined Energy and Carbon Reporting (SECR) ve Velk\u00e9 Brit\u00e1nii, National Greenhouse and Energy Reporting v Austr\u00e1lii a r\u016fzn\u00e9 asijsk\u00e9 a latinskoamerick\u00e9 re\u017eimy navazuj\u00edc\u00ed na standardy ISSB.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>R\u00e1mec<\/th>\n<th>Typ<\/th>\n<th>Hlavn\u00ed adres\u00e1t<\/th>\n<th>Zam\u011b\u0159en\u00ed<\/th>\n<th>Bodov\u00e1n\u00ed<\/th>\n<th>Typick\u00e9 pou\u017eit\u00ed<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>GRI<\/td>\n<td>Dobrovoln\u00fd<\/td>\n<td>\u0160irok\u00e9 spektrum zainteresovan\u00fdch stran<\/td>\n<td>Materialita dopadu<\/td>\n<td>Ne<\/td>\n<td>Samostatn\u00e1 zpr\u00e1va o udr\u017eitelnosti<\/td>\n<\/tr>\n<tr>\n<td>ISSB \/ IFRS S1 a S2<\/td>\n<td>Dobrovoln\u00fd, v mnoha jurisdikc\u00edch se st\u00e1v\u00e1 povinn\u00fdm<\/td>\n<td>Investo\u0159i<\/td>\n<td>Finan\u010dn\u00ed materialita, klima<\/td>\n<td>Ne<\/td>\n<td>Glob\u00e1ln\u00ed z\u00e1klad pro informov\u00e1n\u00ed investor\u016f<\/td>\n<\/tr>\n<tr>\n<td>TCFD<\/td>\n<td>Dobrovoln\u00fd (dnes sou\u010d\u00e1st ISSB)<\/td>\n<td>Investo\u0159i, regul\u00e1to\u0159i<\/td>\n<td>Klimatick\u00e9 riziko: \u0159\u00edzen\u00ed, strategie, rizika, ukazatele<\/td>\n<td>Ne<\/td>\n<td>Popis klimatick\u00fdch rizik a sc\u00e9n\u00e1\u0159ov\u00e1 anal\u00fdza<\/td>\n<\/tr>\n<tr>\n<td>CDP<\/td>\n<td>Dobrovoln\u00fd syst\u00e9m zve\u0159ej\u0148ov\u00e1n\u00ed<\/td>\n<td>Investo\u0159i, z\u00e1kazn\u00edci<\/td>\n<td>Klima, voda, lesy<\/td>\n<td>Ano<\/td>\n<td>Ka\u017edoro\u010dn\u00ed bodovan\u00e9 zve\u0159ejn\u011bn\u00ed<\/td>\n<\/tr>\n<tr>\n<td>SASB<\/td>\n<td>Dobrovoln\u00fd (dnes sou\u010d\u00e1st ISSB)<\/td>\n<td>Investo\u0159i<\/td>\n<td>Odv\u011btvov\u00e1 finan\u010dn\u00ed materialita<\/td>\n<td>Ne<\/td>\n<td>Srovn\u00e1n\u00ed v r\u00e1mci odv\u011btv\u00ed<\/td>\n<\/tr>\n<tr>\n<td>GHG Protocol<\/td>\n<td>Dobrovoln\u00fd \u00fa\u010detn\u00ed standard<\/td>\n<td>V\u0161echny vykazuj\u00edc\u00ed subjekty<\/td>\n<td>\u00da\u010dtov\u00e1n\u00ed emis\u00ed<\/td>\n<td>Ne<\/td>\n<td>Inventura Scope 1, 2 a 3<\/td>\n<\/tr>\n<tr>\n<td>CSRD \/ ESRS<\/td>\n<td>Regulatorn\u00ed (EU)<\/td>\n<td>Regul\u00e1to\u0159i, investo\u0159i, ve\u0159ejnost<\/td>\n<td>Dvoj\u00ed materialita<\/td>\n<td>Ne, ale s povinn\u00fdm ov\u011b\u0159en\u00edm<\/td>\n<td>Z\u00e1konn\u00e1 zpr\u00e1va o udr\u017eitelnosti<\/td>\n<\/tr>\n<tr>\n<td>VSME<\/td>\n<td>Dobrovoln\u00fd standard (EU)<\/td>\n<td>MSP, banky, velc\u00ed odb\u011bratel\u00e9<\/td>\n<td>P\u0159im\u011b\u0159en\u00fd z\u00e1kladn\u00ed a roz\u0161\u00ed\u0159en\u00fd modul<\/td>\n<td>Ne<\/td>\n<td>Po\u017eadavky na data z hodnotov\u00e9ho \u0159et\u011bzce<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V praxi v\u011bt\u0161ina velk\u00fdch firem pou\u017e\u00edv\u00e1 v\u00edce ne\u017e jeden r\u00e1mec. Efektivn\u00ed p\u0159\u00edstup spo\u010d\u00edv\u00e1 ve vybudov\u00e1n\u00ed jednoho datov\u00e9ho modelu, kter\u00fd mapuje intern\u00ed ukazatele na datov\u00e9 body po\u017eadovan\u00e9 jednotliv\u00fdmi r\u00e1mci, tak\u017ee nov\u00fd po\u017eadavek se stane mapovac\u00ed \u00falohou m\u00edsto nov\u00e9ho projektu sb\u011bru dat.<\/p>\n<h2>Kdo m\u00e1 povinnost ESG reportingu a podle jak\u00fdch pravidel?<\/h2>\n<p>Povinn\u00fd ESG reporting je dnes realitou v EU i v \u0159ad\u011b dal\u0161\u00edch jurisdikc\u00ed, ov\u0161em p\u016fsobnost se od p\u016fvodn\u00edho zn\u011bn\u00ed CSRD v\u00fdrazn\u011b z\u00fa\u017eila \u2013 pro pl\u00e1nov\u00e1n\u00ed je proto kl\u00ed\u010dov\u00e9 zn\u00e1t aktu\u00e1ln\u00ed prahov\u00e9 hodnoty.<\/p>\n<h3>CSRD a ESRS: evropsk\u00fd z\u00e1klad<\/h3>\n<p>Pr\u00e1vo EU ukl\u00e1d\u00e1 firm\u00e1m nad ur\u010ditou velikost zve\u0159ej\u0148ovat informace o rizic\u00edch a p\u0159\u00edle\u017eitostech vypl\u00fdvaj\u00edc\u00edch ze soci\u00e1ln\u00edch a environment\u00e1ln\u00edch ot\u00e1zek a o dopadech jejich \u010dinnosti na lidi a \u017eivotn\u00ed prost\u0159ed\u00ed. Sm\u011brnice CSRD vstoupila v platnost 5. ledna 2023 a nahradila d\u0159\u00edv\u011bj\u0161\u00ed sm\u011brnici o nefinan\u010dn\u00edm vykazov\u00e1n\u00ed. Firmy v p\u016fsobnosti CSRD vykazuj\u00ed podle standard\u016f ESRS, kter\u00e9 v n\u00e1vrhov\u00e9 podob\u011b p\u0159ipravila organizace EFRAG, nez\u00e1visl\u00fd org\u00e1n sdru\u017euj\u00edc\u00ed r\u016fzn\u00e9 skupiny zainteresovan\u00fdch stran.<\/p>\n<p>Zav\u00e1d\u011bn\u00ed bylo p\u016fvodn\u011b rozvr\u017eeno do vln. Vlna 1 \u2013 velk\u00e9 k\u00f3tovan\u00e9 spole\u010dnosti EU a dal\u0161\u00ed subjekty ve\u0159ejn\u00e9ho z\u00e1jmu ji\u017e pokryt\u00e9 NFRD \u2013 zve\u0159ejnila prvn\u00ed zpr\u00e1vy podle CSRD v roce 2025 za \u00fa\u010detn\u00ed rok 2024. Vlna 2 zahrnovala velk\u00e9 nek\u00f3tovan\u00e9 spole\u010dnosti, vlna 3 k\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky.<\/p>\n<h3>Zjednodu\u0161en\u00ed Omnibus a nov\u00e9 prahov\u00e9 hodnoty<\/h3>\n<p>Bal\u00ed\u010dek Omnibus, politicky dohodnut\u00fd v prosinci 2025 a potvrzen\u00fd Radou v \u00fanoru 2026, situaci v\u00fdrazn\u011b zm\u011bnil. Nezru\u0161il CSRD, ale z\u00fa\u017eil okruh povinn\u00fdch subjekt\u016f, upravil na\u010dasov\u00e1n\u00ed a sn\u00ed\u017eil administrativn\u00ed z\u00e1t\u011b\u017e.<\/p>\n<table>\n<thead>\n<tr>\n<th>Prvek<\/th>\n<th>Stav p\u0159ed Omnibus<\/th>\n<th>Stav po Omnibus<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Prahov\u00e1 hodnota po\u010dtu zam\u011bstnanc\u016f<\/td>\n<td>250 a v\u00edce zam\u011bstnanc\u016f<\/td>\n<td>1 000 a v\u00edce zam\u011bstnanc\u016f<\/td>\n<\/tr>\n<tr>\n<td>Prahov\u00e1 hodnota obratu<\/td>\n<td>40 mil. \u20ac \u010dist\u00e9ho obratu<\/td>\n<td>450 mil. \u20ac \u010dist\u00e9ho obratu (s odpov\u00eddaj\u00edc\u00edm obratem dosa\u017een\u00fdm v EU pro skupiny mimo EU)<\/td>\n<\/tr>\n<tr>\n<td>K\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky (vlna 3)<\/td>\n<td>V povinn\u00e9 p\u016fsobnosti od 2026\/2027<\/td>\n<td>Vy\u0159azeny z povinn\u00e9 p\u016fsobnosti; doporu\u010deno dobrovoln\u00e9 vykazov\u00e1n\u00ed podle VSME<\/td>\n<\/tr>\n<tr>\n<td>Prvn\u00ed zpr\u00e1va vlny 2<\/td>\n<td>2026 za \u00fa\u010detn\u00ed rok 2025<\/td>\n<td>2028 za \u00fa\u010detn\u00ed rok 2027<\/td>\n<\/tr>\n<tr>\n<td>Datov\u00e9 body ESRS<\/td>\n<td>Pln\u00fd p\u016fvodn\u00ed rozsah standard\u016f<\/td>\n<td>Sn\u00ed\u017een\u00ed zhruba o 61 %, s v\u011bt\u0161\u00edm d\u016frazem na materialitu a odborn\u00fd \u00fasudek<\/td>\n<\/tr>\n<tr>\n<td>Klimatick\u00e9 pl\u00e1ny transformace<\/td>\n<td>Povinn\u00e9 zve\u0159ejn\u011bn\u00ed<\/td>\n<td>Povinnost zru\u0161ena<\/td>\n<\/tr>\n<tr>\n<td>Ov\u011b\u0159en\u00ed<\/td>\n<td>Ov\u011b\u0159en\u00ed s omezenou jistotou, standardy m\u011bly b\u00fdt p\u0159ijaty<\/td>\n<td>Ov\u011b\u0159en\u00ed s omezenou jistotou z\u016fst\u00e1v\u00e1; term\u00edn pro evropsk\u00fd standard odlo\u017een na 1. \u010dervence 2027<\/td>\n<\/tr>\n<tr>\n<td>Po\u017eadavky na data z hodnotov\u00e9ho \u0159et\u011bzce<\/td>\n<td>Od partner\u016f bylo mo\u017en\u00e9 po\u017eadovat pln\u00e1 data ESRS<\/td>\n<td>Po firm\u00e1ch s m\u00e9n\u011b ne\u017e 1 000 zam\u011bstnanci lze po\u017eadovat pouze data v rozsahu VSME<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u010clensk\u00e9 st\u00e1ty mus\u00ed zm\u011bn\u011bnou sm\u011brnici transponovat do n\u00e1rodn\u00edho pr\u00e1va, p\u0159i\u010dem\u017e term\u00edn pro transpozici je b\u0159ezen 2027. V \u010cesk\u00e9 republice se CSRD prom\u00edt\u00e1 p\u0159edev\u0161\u00edm do z\u00e1kona o \u00fa\u010detnictv\u00ed a souvisej\u00edc\u00edch p\u0159edpis\u016f, na Slovensku do z\u00e1kona \u010d. 431\/2002 Z. z. o \u00fa\u010detnictv\u00ed. M\u00edstn\u00ed pravidla pro ukl\u00e1d\u00e1n\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed se proto \u0159\u00edd\u00ed n\u00e1rodn\u00ed transpozic\u00ed, nikoli p\u0159\u00edmo sm\u011brnic\u00ed.<\/p>\n<h3>Co plat\u00ed pro firmy pod prahov\u00fdmi hodnotami?<\/h3>\n<p>B\u00fdt mimo povinnou p\u016fsobnost neznamen\u00e1 b\u00fdt mimo tok dat. Firmy mimo p\u016fsobnost jsou i nad\u00e1le b\u011b\u017en\u011b \u017e\u00e1d\u00e1ny o data o udr\u017eitelnosti ze strany bank, poji\u0161\u0165oven, velk\u00fdch odb\u011bratel\u016f a partner\u016f v hodnotov\u00e9m \u0159et\u011bzci, kte\u0159\u00ed je pot\u0159ebuj\u00ed pro spln\u011bn\u00ed vlastn\u00edch povinnost\u00ed. Praktick\u00fdm d\u016fsledkem je, \u017ee pro v\u011bt\u0161inu st\u0159edn\u00edch firem se ESG reporting st\u00e1v\u00e1 obchodn\u00edm po\u017eadavkem, nikoli z\u00e1konn\u00fdm \u2013 tla\u010d\u00ed na n\u011bj smlouvy a \u00fav\u011bry, ne regul\u00e1to\u0159i. Pr\u00e1v\u011b pro tuto situaci existuje standard VSME, kter\u00fd nab\u00edz\u00ed p\u0159im\u011b\u0159en\u00fd soubor zve\u0159ejn\u011bn\u00ed, jen\u017e maj\u00ed velc\u00ed odb\u011bratel\u00e9 akceptovat.<\/p>\n<h3>Glob\u00e1ln\u00ed situace<\/h3>\n<p>Mimo EU se prost\u0159ed\u00ed sbli\u017euje kolem z\u00e1kladu ISSB, ov\u0161em r\u016fzn\u00fdm tempem a s r\u016fznou m\u00edrou pr\u00e1vn\u00ed z\u00e1vaznosti. Standardy IFRS S1 a S2 se roz\u0161\u00ed\u0159ily v Asii, Latinsk\u00e9 Americe, Africe a Oce\u00e1nii; do dubna 2026 je dobrovoln\u011b nebo povinn\u011b p\u0159ijalo 28 jurisdikc\u00ed a dal\u0161\u00edch 12 to pl\u00e1nuje. Ve Spojen\u00fdch st\u00e1tech se v\u00fdvoj ub\u00edral opa\u010dn\u00fdm sm\u011brem: SEC v roce 2024 p\u0159ijala pravidla pro zve\u0159ej\u0148ov\u00e1n\u00ed klimatick\u00fdch informac\u00ed, pozastavila jejich \u00fa\u010dinnost do rozhodnut\u00ed soudn\u00edch spor\u016f a v roce 2026 navrhla jejich zru\u0161en\u00ed. To neru\u0161\u00ed povinnosti americk\u00fdch firem p\u016fsob\u00edc\u00edch v Evrop\u011b nebo v hodnotov\u00fdch \u0159et\u011bzc\u00edch z\u00e1sobuj\u00edc\u00edch evropsk\u00e9 z\u00e1kazn\u00edky \u2013 pouze p\u0159esouv\u00e1 zdroj povinnosti z dom\u00e1c\u00edho pr\u00e1va cenn\u00fdch pap\u00edr\u016f na regulaci EU a obchodn\u00ed smlouvy.<\/p>\n<h2>Jak vybudovat datov\u00fd a IT z\u00e1klad pro ESG reporting?<\/h2>\n<p>ESG reporting je v j\u00e1dru datov\u00fd probl\u00e9m v \u0159e\u010di regulace. Firmy, kter\u00e9 reportuj\u00ed bez pot\u00ed\u017e\u00ed, nejsou ty s nejv\u011bt\u0161\u00edmi t\u00fdmy udr\u017eitelnosti, ale ty, jejich\u017e datov\u00e1 architektura byla pro tento \u00fa\u010del navr\u017eena.<\/p>\n<h3>Pro\u010d jsou ESG data obt\u00ed\u017en\u00e1 ze sv\u00e9 podstaty<\/h3>\n<p>\u010cty\u0159i vlastnosti \u010din\u00ed ESG data n\u00e1ro\u010dn\u011bj\u0161\u00edmi na spr\u00e1vu ne\u017e data finan\u010dn\u00ed:<\/p>\n<ol>\n<li><strong>Vznikaj\u00ed mimo finan\u010dn\u00ed \u00fatvar.<\/strong> Energie, HR, n\u00e1kup, logistika i spr\u00e1va budov vlastn\u00ed data, kter\u00e1 mus\u00ed finance nakonec vyk\u00e1zat.<\/li>\n<li><strong>P\u0159ekra\u010duj\u00ed hranici \u00fa\u010detn\u00ed jednotky.<\/strong> Emise Scope 3 a soci\u00e1ln\u00ed data z dodavatelsk\u00e9ho \u0159et\u011bzce poch\u00e1zej\u00ed od t\u0159et\u00edch stran s vlastn\u00edmi syst\u00e9my, definicemi a motivacemi.<\/li>\n<li><strong>Stejn\u011b \u010dasto se odhaduj\u00ed jako m\u011b\u0159\u00ed.<\/strong> Odhady zalo\u017een\u00e9 na v\u00fddaj\u00edch, odv\u011btvov\u00e9 pr\u016fm\u011bry a p\u0159ibli\u017en\u00e9 faktory jsou legitimn\u00ed, mus\u00ed v\u0161ak b\u00fdt dokumentovan\u00e9 a verzovan\u00e9, aby byly opravy vysv\u011btliteln\u00e9.<\/li>\n<li><strong>Jejich definice se \u010dasto m\u011bn\u00ed.<\/strong> Standardy se reviduj\u00ed, prahy se posouvaj\u00ed, faktory se aktualizuj\u00ed. Statick\u00fd tabulkov\u00fd model takov\u00e9 tempo zm\u011bn nezvl\u00e1dne.<\/li>\n<\/ol>\n<p>Tyto vlastnosti vysv\u011btluj\u00ed, pro\u010d kvalita dat dominuje seznamu p\u0159ek\u00e1\u017eek: v pr\u016fzkumu Deloitte k tomuto t\u00e9matu uvedla v\u00edce ne\u017e polovina vedouc\u00edch pracovn\u00edk\u016f kvalitu dat jako svou nejv\u011bt\u0161\u00ed v\u00fdzvu v oblasti ESG dat.<\/p>\n<h3>Referen\u010dn\u00ed architektura pro ESG data<\/h3>\n<p>Funk\u010dn\u00ed ESG datov\u00e1 architektura odd\u011bluje jednotliv\u00e9 vrstvy tak, aby zm\u011bna vykazovac\u00edch standard\u016f ovlivnila jen prezenta\u010dn\u00ed vrstvu a zm\u011bna zdrojov\u00fdch syst\u00e9m\u016f jen vrstvu sb\u011bru dat.<\/p>\n<ul>\n<li><strong>Vrstva zdroj\u016f<\/strong> \u2013 m\u011b\u0159i\u010de a senzory, ERP, HR a mzdov\u00e9 syst\u00e9my, data o vozov\u00e9m parku a cest\u00e1ch, n\u00e1kupn\u00ed z\u00e1znamy, platformy pro spr\u00e1vu budov, dodavatelsk\u00e9 port\u00e1ly.<\/li>\n<li><strong>Vrstva sb\u011bru a integrace<\/strong> \u2013 automatizovan\u00e1 extrakce ze zdrojov\u00fdch syst\u00e9m\u016f, API a souborov\u00e1 rozhran\u00ed pro data t\u0159et\u00edch stran, valida\u010dn\u00ed pravidla uplat\u0148ovan\u00e1 u\u017e p\u0159i vstupu.<\/li>\n<li><strong>V\u00fdpo\u010dtov\u00e1 vrstva<\/strong> \u2013 centr\u00e1ln\u00ed engine emisn\u00edch faktor\u016f s uzn\u00e1van\u00fdmi sadami faktor\u016f, v\u00fdpo\u010detn\u00ed logikou pro jednotliv\u00e9 ukazatele, p\u0159evodem jednotek a pravidly pro hranice a konsolidaci.<\/li>\n<li><strong>Datov\u00e1 a \u0159\u00edd\u00edc\u00ed vrstva<\/strong> \u2013 kmenov\u00fd datov\u00fd model pro ESG ukazatele, dokumentovan\u00e1 linie od vyk\u00e1zan\u00e9 hodnoty zp\u011bt ke zdrojov\u00e9mu z\u00e1znamu, verzov\u00e1n\u00ed a \u0159\u00edzen\u00ed p\u0159\u00edstupu podle rol\u00ed.<\/li>\n<li><strong>Vykazovac\u00ed a zve\u0159ej\u0148ovac\u00ed vrstva<\/strong> \u2013 mapov\u00e1n\u00ed na r\u00e1mce (ESRS, GRI, ISSB), generov\u00e1n\u00ed zpr\u00e1v a strojov\u011b \u010diteln\u00e9 zna\u010dkov\u00e1n\u00ed pro digit\u00e1ln\u00ed pod\u00e1n\u00ed.<\/li>\n<li><strong>Vrstva ov\u011b\u0159en\u00ed a auditu<\/strong> \u2013 \u00falo\u017ei\u0161t\u011b d\u016fkaz\u016f, dokumentace kontrol, protokoly zm\u011bn a auditn\u00ed stopy, kter\u00e9 extern\u00edmu ov\u011b\u0159ovateli umo\u017en\u00ed \u010d\u00edsla testovat, nikoli je ru\u010dn\u011b rekonstruovat.<\/li>\n<\/ul>\n<p>Tam, kde tato architektura existuje, se ro\u010dn\u00ed cyklus vykazov\u00e1n\u00ed st\u00e1v\u00e1 \u0159\u00edzen\u00fdm procesem. Tam, kde chyb\u00ed, z\u00e1vis\u00ed cyklus na n\u011bkolika lidech a sad\u011b tabulek, jejich\u017e p\u016fvod p\u0159i kontrole nikdo nedok\u00e1\u017ee zrekonstruovat \u2013 co\u017e je p\u0159esn\u011b situace, kterou m\u00e1 ov\u011b\u0159en\u00ed odhalit.<\/p>\n<h3>Vlastn\u00ed v\u00fdvoj, nebo n\u00e1kup: v\u00fdb\u011br ESG softwaru<\/h3>\n<p>Specializovan\u00e9 ESG platformy existuj\u00ed a dosp\u00edvaj\u00ed, zejm\u00e9na pro uhl\u00edkovou bilanci a mapov\u00e1n\u00ed na r\u00e1mce. Re\u00e1ln\u00e1 krit\u00e9ria v\u00fdb\u011bru se m\u00e1lokdy t\u00fdkaj\u00ed funkc\u00ed a t\u00e9m\u011b\u0159 v\u017edy zapadnut\u00ed do st\u00e1vaj\u00edc\u00edho prost\u0159ed\u00ed: zda se platforma integruje s pou\u017e\u00edvan\u00fdm ERP a HR syst\u00e9my, zda lze emisn\u00ed faktory a metodiky konfigurovat a verzovat, zda je auditn\u00ed stopa dostate\u010dn\u00e1 pro ov\u011b\u0159en\u00ed, zda podporuje r\u00e1mce, kter\u00e9 firma skute\u010dn\u011b pot\u0159ebuje, a zda lze data exportovat bez uzam\u010den\u00ed u dodavatele.<\/p>\n<p>Nej\u010dast\u011bj\u0161\u00ed architektonickou chybou je n\u00e1kup n\u00e1stroje pro vykazov\u00e1n\u00ed p\u0159ed definov\u00e1n\u00edm datov\u00e9ho modelu. Vykazovac\u00ed vrstva nad nedefinovan\u00fdmi daty produkuje p\u016fsobiv\u00e9 zpr\u00e1vy postaven\u00e9 na neov\u011b\u0159iteln\u00fdch \u010d\u00edslech \u2013 co\u017e je hor\u0161\u00ed v\u00fdsledek ne\u017e jednoduch\u00e1 zpr\u00e1va postaven\u00e1 na solidn\u00edch datech.<\/p>\n<h3>Testov\u00e1n\u00ed, kontroly a p\u0159ipravenost na ov\u011b\u0159en\u00ed<\/h3>\n<p>Proto\u017ee informace o udr\u017eitelnosti se dnes ov\u011b\u0159uj\u00ed, pot\u0159ebuj\u00ed ESG datov\u00e9 toky stejn\u00e9 zach\u00e1zen\u00ed jako jak\u00fdkoli jin\u00fd syst\u00e9m z\u00e1znamu. To znamen\u00e1 definovan\u00e9 kontroly s vlastn\u00edky, odsouhlasen\u00ed mezi ESG ukazateli a finan\u010dn\u00edmi daty tam, kde se p\u0159ekr\u00fdvaj\u00ed (nap\u0159\u00edklad v\u00fddaje za energii versus spot\u0159eba energie), postupy pro v\u00fdjimky a opravy, uchov\u00e1v\u00e1n\u00ed d\u016fkaz\u016f po cel\u00e9 obdob\u00ed ov\u011b\u0159ov\u00e1n\u00ed a \u2013 u samotn\u00e9 platformy pro vykazov\u00e1n\u00ed \u2013 funk\u010dn\u00ed testy, testy migrace dat a regresn\u00ed testy p\u0159i ka\u017ed\u00e9 zm\u011bn\u011b standard\u016f nebo sad faktor\u016f. Firmy, kter\u00e9 k ESG platform\u011b p\u0159istupuj\u00ed jako ke kritick\u00e9mu podnikov\u00e9mu syst\u00e9mu a odpov\u00eddaj\u00edc\u00edm zp\u016fsobem ji testuj\u00ed, se vyhnou nejdra\u017e\u0161\u00edmu zp\u016fsobu selh\u00e1n\u00ed v t\u00e9to discipl\u00edn\u011b: zji\u0161t\u011bn\u00ed p\u0159i ov\u011b\u0159ov\u00e1n\u00ed, \u017ee \u010d\u00edsla nelze dolo\u017eit.<\/p>\n<p>Pokud se va\u0161e firma p\u0159ipravuje na povinn\u00e9 nebo z\u00e1kaznicky vy\u017eadovan\u00e9 zve\u0159ej\u0148ov\u00e1n\u00ed ESG a pot\u0159ebuje navrhnout datovou architekturu, kontroly a vykazovac\u00ed procesy, m\u016f\u017ee v\u00e1m <a href=\"https:\/\/greyson.eu\/cs\/consulting\/\">konzulta\u010dn\u00ed t\u00fdm Greyson<\/a> pomoci zhodnotit st\u00e1vaj\u00edc\u00ed prost\u0159ed\u00ed a sestavit praktick\u00fd pl\u00e1n.<\/p>\n<h2>Jak\u00e9 chyby firmy v ESG reportingu d\u011blaj\u00ed nej\u010dast\u011bji?<\/h2>\n<p>Vzorce selh\u00e1n\u00ed v ESG reportingu jsou konzistentn\u00ed a do zna\u010dn\u00e9 m\u00edry jim lze p\u0159edej\u00edt. P\u011bt se jich opakuje nej\u010dast\u011bji.<\/p>\n<h3>Omyl 1: Je to komunika\u010dn\u00ed projekt<\/h3>\n<p>P\u0159id\u011blit ESG reporting marketingu nebo firemn\u00ed komunikaci zaru\u010den\u011b vede k vypr\u00e1v\u011bn\u00ed, kter\u00e9 ov\u011b\u0159en\u00ed nep\u0159e\u017eije. ESG reporting je discipl\u00edna dat a kontrol s komunika\u010dn\u00edm v\u00fdstupem, nikoli naopak. Spr\u00e1vn\u00e9 je spole\u010dn\u00e9 vlastnictv\u00ed: udr\u017eitelnost za obsah a metodiku, finance za konsolidaci a kontroly, IT za datovou infrastrukturu.<\/p>\n<h3>Omyl 2: Zm\u011bny Omnibus znamenaj\u00ed, \u017ee tlak opadl<\/h3>\n<p>Bal\u00ed\u010dek Omnibus sn\u00ed\u017eil p\u016fsobnost a administrativn\u00ed z\u00e1t\u011b\u017e. Nezru\u0161il CSRD, nezru\u0161il dvoj\u00ed materialitu, nezru\u0161il povinnost ov\u011b\u0159en\u00ed a neodstranil obchodn\u00ed popt\u00e1vku po datech z hodnotov\u00e9ho \u0159et\u011bzce. Firmy, kter\u00e9 sv\u00e9 programy kv\u016fli nov\u00fdm prah\u016fm ukon\u010dily, \u010dasto \u010del\u00ed dotazn\u00edk\u016fm od z\u00e1kazn\u00edk\u016f a bank \u00fapln\u011b bez datov\u00e9 infrastruktury \u2013 co\u017e je obt\u00ed\u017en\u011bj\u0161\u00ed pozice ne\u017e dobrovoln\u00e9 vykazov\u00e1n\u00ed.<\/p>\n<h3>Omyl 3: Odhadovan\u00e1 data jsou nep\u0159\u00edpustn\u00e1<\/h3>\n<p>Odhady jsou b\u011b\u017en\u00e9 a p\u0159\u00edpustn\u00e9, pokud jsou dokumentovan\u00e9, metodicky konzistentn\u00ed a jako odhad ozna\u010den\u00e9. Probl\u00e9mem nen\u00ed odhad, ale neozna\u010den\u00fd odhad nebo odhad, jeho\u017e metodika se mezi obdob\u00edmi ti\u0161e m\u011bn\u00ed. Zve\u0159ejn\u011bn\u00fd a stabiln\u00ed odhad je podstatn\u011b obhajiteln\u011bj\u0161\u00ed ne\u017e p\u0159esn\u011b vypadaj\u00edc\u00ed \u010d\u00edslo bez dohledateln\u00e9ho zdroje.<\/p>\n<h3>Omyl 4: Scope 3 lze odkl\u00e1dat neomezen\u011b<\/h3>\n<p>Scope 3 tvo\u0159\u00ed nejv\u011bt\u0161\u00ed \u010d\u00e1st uhl\u00edkov\u00e9 stopy v\u011bt\u0161iny firem a je nejv\u00edce vystaven po\u017eadavk\u016fm na data z hodnotov\u00e9ho \u0159et\u011bzce. Odkl\u00e1d\u00e1n\u00ed povinnost nesni\u017euje, jen oddaluje zji\u0161t\u011bn\u00ed, \u017ee dodavatel\u00e9 data na vy\u017e\u00e1d\u00e1n\u00ed dodat nedok\u00e1\u017eou. Za\u010d\u00edt s kategoriemi s nejv\u011bt\u0161\u00edm dopadem a postupn\u00fdm pl\u00e1nem zapojen\u00ed dodavatel\u016f je \u00fa\u010dinn\u011bj\u0161\u00ed ne\u017e \u010dekat na \u00faplnou inventuru.<\/p>\n<h3>Omyl 5: Ov\u011b\u0159en\u00ed je jednor\u00e1zov\u00e1 ro\u010dn\u00ed akce<\/h3>\n<p>P\u0159ipravenost na ov\u011b\u0159en\u00ed je trval\u00fd stav, nikoli prosincov\u00e1 aktivita. Pokud d\u016fkazy nevznikaj\u00ed v okam\u017eiku \u010dinnosti \u2013 ode\u010dty m\u011b\u0159i\u010d\u016f, faktury, potvrzen\u00ed od dodavatel\u016f, v\u00fdpo\u010detn\u00ed b\u011bhy \u2013, nelze je po m\u011bs\u00edc\u00edch spolehliv\u011b rekonstruovat. Firmy, kter\u00e9 sb\u011br d\u016fkaz\u016f za\u010dlen\u00ed do provozn\u00edho procesu, vyd\u00e1vaj\u00ed na ov\u011b\u0159en\u00ed v\u00fdrazn\u011b m\u00e9n\u011b ne\u017e ty, kter\u00e9 jej poj\u00edmaj\u00ed jako zp\u011btn\u00fd pohled na konci roku.<\/p>\n<h2>Jak bude ESG reporting vypadat v budoucnu?<\/h2>\n<p>\u010cty\u0159i posuny jsou u\u017e dnes z\u0159eteln\u00e9 a v p\u0159\u00ed\u0161t\u00edch letech ur\u010d\u00ed podobu oboru.<\/p>\n<h3>Sbli\u017eov\u00e1n\u00ed kolem spole\u010dn\u00e9ho z\u00e1kladu<\/h3>\n<p>Mno\u017een\u00ed r\u00e1mc\u016f ustupuje konsolidaci. Standardy ISSB se staly referen\u010dn\u00edm bodem pro zve\u0159ej\u0148ov\u00e1n\u00ed zam\u011b\u0159en\u00e9 na investory, re\u017eim EU byl zjednodu\u0161en, ani\u017e by se vzdal dvoj\u00ed materiality a ov\u011b\u0159en\u00ed, a pr\u00e1ce na interoperabilit\u011b mezi tv\u016frci standard\u016f sni\u017euje n\u00e1ro\u010dnost mapov\u00e1n\u00ed pro nadn\u00e1rodn\u00ed firmy. Sm\u011br vede k jednomu z\u00e1kladn\u00edmu souboru dat obsluhuj\u00edc\u00edmu v\u00edce r\u00e1mc\u016f m\u00edsto paraleln\u00edch vykazovac\u00edch lini\u00ed.<\/p>\n<h3>Digitalizace a strojov\u011b \u010diteln\u00e9 vykazov\u00e1n\u00ed<\/h3>\n<p>Informace o udr\u017eitelnosti se p\u0159esouvaj\u00ed do stejn\u00e9 digit\u00e1ln\u00ed vykazovac\u00ed infrastruktury jako informace finan\u010dn\u00ed, se strukturovan\u00fdm zna\u010dkov\u00e1n\u00edm a digit\u00e1ln\u00edm pod\u00e1n\u00edm. Jakmile regul\u00e1to\u0159i a analytici dok\u00e1\u017eou zpracov\u00e1vat zve\u0159ejn\u011bn\u00ed ve velk\u00e9m rozsahu, stane se srovnatelnost vymahatelnou m\u00edsto \u017e\u00e1douc\u00ed \u2013 a tolerance k nejednotn\u011b definovan\u00fdm ukazatel\u016fm prudce klesne.<\/p>\n<h3>ESG data jako provozn\u00ed vstup, ne v\u00fdstup vykazov\u00e1n\u00ed<\/h3>\n<p>Nejv\u00fdznamn\u011bj\u0161\u00ed zm\u011bna je kulturn\u00ed. Jak se ESG data integruj\u00ed do ERP a pl\u00e1novac\u00edch syst\u00e9m\u016f, p\u0159est\u00e1vaj\u00ed b\u00fdt ro\u010dn\u00edm artefaktem vykazov\u00e1n\u00ed a st\u00e1vaj\u00ed se provozn\u00edm vstupem: n\u00e1kupn\u00ed rozhodnut\u00ed v\u00e1\u017een\u00e1 emisemi dodavatel\u016f, alokace kapit\u00e1lu ovlivn\u011bn\u00e1 tranzitn\u00edmi riziky, design v\u00fdrobk\u016f omezen\u00fd c\u00edli cirkularity. Tady se realizuje skute\u010dn\u00e1 n\u00e1vratnost programu ESG dat.<\/p>\n<h3>Vym\u00e1h\u00e1n\u00ed proti greenwashingu<\/h3>\n<p>Regulatorn\u00ed pozornost se p\u0159esouv\u00e1 od zve\u0159ej\u0148ov\u00e1n\u00ed k pravdivosti tvrzen\u00ed. R\u00e1mec EU pro environment\u00e1ln\u00ed tvrzen\u00ed n\u011bkter\u00e9 environment\u00e1ln\u00ed sliby plo\u0161n\u011b zakazuje a u jin\u00fdch vy\u017eaduje dolo\u017een\u00ed, soub\u011b\u017en\u011b se zp\u0159\u00eds\u0148uj\u00ed n\u00e1rodn\u00ed pravidla na ochranu spot\u0159ebitele. Ve spojen\u00ed s povinn\u00fdm ov\u011b\u0159en\u00edm to v\u00fdrazn\u011b zvy\u0161uje n\u00e1klady na nads\u00e1zku \u2013 a zvy\u0161uje hodnotu datov\u00e9ho z\u00e1kladu, kter\u00fd dok\u00e1\u017ee podlo\u017eit ka\u017ed\u00e9 tvrzen\u00ed.<\/p>\n<p>Pro vedouc\u00ed pracovn\u00edky v IT a datov\u00e9 oblasti je z\u00e1v\u011br u v\u0161ech \u010dty\u0159 posun\u016f stejn\u00fd: ESG reporting nebude m\u00e9n\u011b n\u00e1ro\u010dn\u00fd na data. Bude integrovan\u011bj\u0161\u00ed, automatizovan\u011bj\u0161\u00ed a ov\u011b\u0159iteln\u011bj\u0161\u00ed \u2013 a firmy, kter\u00e9 tuto schopnost vybuduj\u00ed v\u010das, zaplat\u00ed za compliance m\u00e9n\u011b a z\u00edskaj\u00ed z n\u00ed v\u00edce.<\/p>\n<h2>\u010casto kladen\u00e9 ot\u00e1zky o ESG reportingu<\/h2>\n<h3>Co je ESG reporting jednodu\u0161e \u0159e\u010deno?<\/h3>\n<p>ESG reporting je zve\u0159ejn\u011bn\u00ed strukturovan\u00fdch informac\u00ed o environment\u00e1ln\u00edch dopadech firmy, jej\u00edm p\u0159\u00edstupu k lidem a zp\u016fsobu \u0159\u00edzen\u00ed. P\u0159ev\u00e1d\u00ed aktivity v oblasti udr\u017eitelnosti do m\u011b\u0159iteln\u00fdch, srovnateln\u00fdch a ov\u011b\u0159iteln\u00fdch dat, kter\u00e1 mohou investo\u0159i, regul\u00e1to\u0159i a z\u00e1kazn\u00edci pou\u017e\u00edt pro sv\u00e1 rozhodnut\u00ed.<\/p>\n<h3>Je ESG reporting povinn\u00fd?<\/h3>\n<p>Z\u00e1le\u017e\u00ed na tom, kde firma p\u016fsob\u00ed a jak je velk\u00e1. V r\u00e1mci EU ukl\u00e1d\u00e1 sm\u011brnice CSRD velk\u00fdm spole\u010dnostem a ur\u010dit\u00fdm k\u00f3tovan\u00fdm subjekt\u016fm nad definovan\u00fdmi prahy zve\u0159ej\u0148ovat ov\u011b\u0159en\u00e9 informace o udr\u017eitelnosti podle standard\u016f ESRS. Mimo EU se po\u017eadavky li\u0161\u00ed: re\u017eimy navazuj\u00edc\u00ed na standardy ISSB p\u0159ijala \u0159ada jurisdikc\u00ed, zat\u00edmco Spojen\u00e9 st\u00e1ty p\u0159istoupily ke zru\u0161en\u00ed sv\u00fdch feder\u00e1ln\u00edch pravidel pro zve\u0159ej\u0148ov\u00e1n\u00ed klimatick\u00fdch informac\u00ed. Mnoho firem mimo povinnou p\u016fsobnost p\u0159esto reportuje, proto\u017ee data vy\u017eaduj\u00ed banky, poji\u0161\u0165ovny a velc\u00ed odb\u011bratel\u00e9.<\/p>\n<h3>Jak\u00fd je rozd\u00edl mezi ESG reportingem a reportingem o udr\u017eitelnosti?<\/h3>\n<p>Reporting o udr\u017eitelnosti je \u0161irok\u00fd a orientovan\u00fd na dopady, m\u00ed\u0159\u00ed na \u0161irok\u00e9 publikum a b\u00fdv\u00e1 vypr\u00e1v\u011bc\u00ed. ESG reporting je strukturovan\u011bj\u0161\u00ed a orientovan\u00fd na investory a regul\u00e1tory, postaven\u00fd na definovan\u00fdch ukazatel\u00edch, anal\u00fdz\u00e1ch materiality a ov\u011b\u0159en\u00ed t\u0159et\u00ed stranou. V praxi se oba st\u00e1le v\u00edce p\u0159ekr\u00fdvaj\u00ed, proto\u017ee regulace posunula zve\u0159ej\u0148ov\u00e1n\u00ed o udr\u017eitelnosti sm\u011brem k modelu ESG reportingu.<\/p>\n<h3>Jak\u00e9 jsou t\u0159i pil\u00ed\u0159e ESG reportingu?<\/h3>\n<p>Environment\u00e1ln\u00ed, soci\u00e1ln\u00ed a \u0159\u00edd\u00edc\u00ed. Environment\u00e1ln\u00ed pil\u00ed\u0159 pokr\u00fdv\u00e1 emise, energii, vodu, odpady a biodiverzitu. Soci\u00e1ln\u00ed pil\u00ed\u0159 pokr\u00fdv\u00e1 zam\u011bstnance, lidsk\u00e1 pr\u00e1va, bezpe\u010dnost a ochranu zdrav\u00ed p\u0159i pr\u00e1ci, diverzitu a dopady na komunity. \u0158\u00edd\u00edc\u00ed pil\u00ed\u0159 pokr\u00fdv\u00e1 dohled spr\u00e1vn\u00edho org\u00e1nu, etiku, boj proti korupci, intern\u00ed kontrolu a spr\u00e1vu dat.<\/p>\n<h3>Co je CSRD a jak souvis\u00ed s ESG reportingem?<\/h3>\n<p>Corporate Sustainability Reporting Directive je sm\u011brnice EU, kter\u00e1 \u010din\u00ed z ESG reportingu z\u00e1konnou povinnost pro firmy nad definovan\u00fdmi velikostn\u00edmi krit\u00e9rii a p\u0159edepisuje form\u00e1t zve\u0159ejn\u011bn\u00ed. Firmy v p\u016fsobnosti vykazuj\u00ed podle evropsk\u00fdch standard\u016f ESRS, kter\u00e9 stanovuj\u00ed konkr\u00e9tn\u00ed po\u017eadavky na zve\u0159ejn\u011bn\u00ed v environment\u00e1ln\u00edch, soci\u00e1ln\u00edch a \u0159\u00edd\u00edc\u00edch t\u00e9matech.<\/p>\n<h3>Co je dvoj\u00ed materialita a pro\u010d je d\u016fle\u017eit\u00e1?<\/h3>\n<p>Dvoj\u00ed materialita vy\u017eaduje posuzovat t\u00e9mata udr\u017eitelnosti ze dvou sm\u011br\u016f: jak ovliv\u0148uj\u00ed finan\u010dn\u00ed v\u00fdkonnost firmy (finan\u010dn\u00ed materialita) a jak \u010dinnost firmy ovliv\u0148uje lidi a \u017eivotn\u00ed prost\u0159ed\u00ed (materialita dopadu). T\u00e9ma je reportovateln\u00e9, pokud je v\u00fdznamn\u00e9 alespo\u0148 z jednoho pohledu, co\u017e hodnocen\u00ed roz\u0161i\u0159uje nad r\u00e1mec \u010dist\u011b finan\u010dn\u00edho posouzen\u00ed.<\/p>\n<h3>Jak\u00e1 data jsou pro ESG reporting pot\u0159eba?<\/h3>\n<p>Typicky emise sklen\u00edkov\u00fdch plyn\u016f ve Scope 1, 2 a 3, spot\u0159eba energie a vody, mno\u017estv\u00ed odpad\u016f, data o zam\u011bstnanc\u00edch a bezpe\u010dnosti pr\u00e1ce, ukazatele diverzity a odm\u011b\u0148ov\u00e1n\u00ed, informace o dodavatel\u00edch, \u00fadaje o spr\u00e1vn\u00edm org\u00e1nu a odm\u011b\u0148ov\u00e1n\u00ed a podrobnosti o politik\u00e1ch, c\u00edlech a \u0159\u00edd\u00edc\u00edch procesech. Data poch\u00e1zej\u00ed z provozn\u00edch syst\u00e9m\u016f, ERP, HR, n\u00e1kupu a od t\u0159et\u00edch stran a mus\u00ed b\u00fdt dokumentov\u00e1na s jasn\u00fdmi definicemi, hranicemi a metodami v\u00fdpo\u010dtu.<\/p>\n<h3>Jak dlouho trv\u00e1 p\u0159\u00edprava na ESG reporting?<\/h3>\n<p>U firmy bez existuj\u00edc\u00ed infrastruktury je realistick\u00fd p\u0159\u00edpravn\u00fd cyklus 12 a\u017e 18 m\u011bs\u00edc\u016f na prvn\u00ed zpr\u00e1vu, p\u0159i\u010dem\u017e nejv\u00edce \u010dasu zabere anal\u00fdza materiality a datov\u00e1 architektura. Firmy, kter\u00e9 za\u010dnou s definovan\u00fdm datov\u00fdm modelem a postupn\u00fdm zapojen\u00edm dodavatel\u016f, obvykle dos\u00e1hnou stabiln\u00edho a opakovateln\u00e9ho cyklu ve druh\u00e9m vykazovan\u00e9m roce.<\/p>\n<h3>Mohou mal\u00e9 a st\u0159edn\u00ed firmy pou\u017e\u00edt zjednodu\u0161en\u00fd p\u0159\u00edstup?<\/h3>\n<p>Ano. Standard VSME poskytuje dobrovoln\u00fd a p\u0159im\u011b\u0159en\u00fd r\u00e1mec zve\u0159ejn\u011bn\u00ed ur\u010den\u00fd pro mal\u00e9 a st\u0159edn\u00ed podniky a velk\u00e9 firmy maj\u00ed akceptovat data v rozsahu VSME od dodavatel\u016f s m\u00e9n\u011b ne\u017e 1 000 zam\u011bstnanci. Je to praktick\u00e1 cesta pro st\u0159edn\u00ed firmy, kter\u00e9 mus\u00ed odpov\u00eddat na po\u017eadavky z\u00e1kazn\u00edk\u016f a bank, ani\u017e by zav\u00e1d\u011bly cel\u00fd datov\u00fd soubor ESRS.<\/p>\n<h3>Jak\u00e1 je nejv\u011bt\u0161\u00ed v\u00fdzva ESG reportingu?<\/h3>\n<p>Kvalita a dohledatelnost dat. ESG data vznikaj\u00ed v mnoha syst\u00e9mech, \u010dasto se odhaduj\u00ed m\u00edsto m\u011b\u0159en\u00ed a mus\u00ed b\u00fdt dolo\u017eiteln\u00e1 pro ov\u011b\u0159en\u00ed. Firmy, kter\u00e9 vy\u0159e\u0161\u00ed datovou architekturu \u2013 jasn\u00e9 definice, automatizovan\u00fd sb\u011br, dokumentovanou metodiku a obhajitelnou auditn\u00ed stopu \u2013, pova\u017euj\u00ed samotn\u00e9 vykazov\u00e1n\u00ed za pom\u011brn\u011b p\u0159\u00edmo\u010dar\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ESG reporting: Kompletn\u00ed pr\u016fvodce pro IT a business mana\u017eery ESG reporting je strukturovan\u00e9 zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o tom, jak si firma vede v oblasti \u017eivotn\u00edho prost\u0159ed\u00ed, soci\u00e1ln\u00edch ot\u00e1zek a \u0159\u00edzen\u00ed spole\u010dnosti (ESG), a z\u00e1rove\u0148 o tom, jak tyto faktory ovliv\u0148uj\u00ed jej\u00ed vlastn\u00ed finan\u010dn\u00ed situaci a jej\u00ed dopady na okol\u00ed. To, co za\u010d\u00ednalo jako dobrovoln\u00e1 komunika\u010dn\u00ed aktivita, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"template":"","glossary-cat":[],"class_list":["post-21082","glossary","type-glossary","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG reporting - Greyson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/greyson.eu\/cs\/glossary\/esg-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG reporting - Greyson\" \/>\n<meta property=\"og:description\" content=\"ESG reporting: Kompletn\u00ed pr\u016fvodce pro IT a business mana\u017eery ESG reporting je strukturovan\u00e9 zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed o tom, jak si firma vede v oblasti \u017eivotn\u00edho prost\u0159ed\u00ed, soci\u00e1ln\u00edch ot\u00e1zek a \u0159\u00edzen\u00ed spole\u010dnosti (ESG), a z\u00e1rove\u0148 o tom, jak tyto faktory ovliv\u0148uj\u00ed jej\u00ed vlastn\u00ed finan\u010dn\u00ed situaci a jej\u00ed dopady na okol\u00ed. 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