{"id":22747,"date":"2024-05-22T06:25:00","date_gmt":"2024-05-22T06:25:00","guid":{"rendered":"https:\/\/wp-staging.sproof.com\/digitalni-podpisy-pro-vetsi-udrzitelnost-ve-firmach\/"},"modified":"2025-10-06T13:28:36","modified_gmt":"2025-10-06T13:28:36","slug":"digitalni-podpisy-pro-vetsi-udrzitelnost-ve-firmach","status":"publish","type":"post","link":"https:\/\/wp-staging.sproof.com\/cs\/digitalni-podpisy-pro-vetsi-udrzitelnost-ve-firmach\/","title":{"rendered":"Digit\u00e1ln\u00ed podpisy pro v\u011bt\u0161\u00ed udr\u017eitelnost ve firm\u00e1ch"},"content":{"rendered":"\n<p>V tomto p\u0159\u00edsp\u011bvku na blogu se dozv\u00edte v\u0161e, co pot\u0159ebujete v\u011bd\u011bt o nov\u00e9 sm\u011brnici o pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti podnik\u016f (CSRD), o po\u017eadavc\u00edch na spole\u010dnosti a o tom, jak v\u00e1m m\u016f\u017ee sproof sign pomoci tyto v\u00fdzvy p\u0159ekonat.<br\/><\/p>\n\n<h2 class=\"wp-block-heading\">Jak\u00e1 je povinnost pod\u00e1vat zpr\u00e1vy o CSR?<\/h2>\n\n<p>Povinnost pod\u00e1vat zpr\u00e1vy o spole\u010densk\u00e9 odpov\u011bdnosti firem, neboli povinnost pod\u00e1vat zpr\u00e1vy o spole\u010densk\u00e9 odpov\u011bdnosti firem, je z\u00e1konn\u00fd po\u017eadavek, podle kter\u00e9ho mus\u00ed spole\u010dnosti pravideln\u011b pod\u00e1vat zpr\u00e1vy o sv\u00fdch aktivit\u00e1ch v oblasti udr\u017eitelnosti. Tyto zpr\u00e1vy zahrnuj\u00ed environment\u00e1ln\u00ed, soci\u00e1ln\u00ed a spr\u00e1vn\u00ed aspekty (ESG) a maj\u00ed zv\u00fd\u0161it transparentnost nefinan\u010dn\u00edho dopadu spole\u010dnosti. C\u00edlem je poskytnout zainteresovan\u00fdm stran\u00e1m &#8211; v\u010detn\u011b investor\u016f, z\u00e1kazn\u00edk\u016f a ve\u0159ejnosti &#8211; komplexn\u00ed informace o postupech spole\u010dnosti v oblasti udr\u017eitelnosti a spole\u010densk\u00e9 odpov\u011bdnosti.    <\/p>\n\n<h3 class=\"wp-block-heading\">Co pro v\u00e1s znamen\u00e1 nov\u00e1 povinnost pod\u00e1vat zpr\u00e1vy o udr\u017eitelnosti?<\/h3>\n\n<p>CSRD vstoup\u00ed v platnost v roce 2024 a v\u00fdznamn\u011b roz\u0161i\u0159uje p\u0159edchoz\u00ed <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32014L0095\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">sm\u011brnici o nefinan\u010dn\u00edm v\u00fdkaznictv\u00ed (NFRD). <\/a> Jej\u00edm c\u00edlem je standardizovat a regulovat pod\u00e1v\u00e1n\u00ed zpr\u00e1v o ot\u00e1zk\u00e1ch udr\u017eitelnosti, aby byla zaji\u0161t\u011bna v\u011bt\u0161\u00ed transparentnost environment\u00e1ln\u00edch a soci\u00e1ln\u00edch aspekt\u016f spole\u010dnosti. Co to v\u0161ak znamen\u00e1 pro va\u0161i spole\u010dnost?   <\/p>\n\n<h3 class=\"wp-block-heading\">Co m\u00e1te hl\u00e1sit?<\/h3>\n\n<p>Spole\u010dnosti mus\u00ed zve\u0159ej\u0148ovat komplexn\u00ed informace o environment\u00e1ln\u00edch, soci\u00e1ln\u00edch a spr\u00e1vn\u00edch aspektech (ESG). Pat\u0159\u00ed mezi n\u011b environment\u00e1ln\u00ed aspekty (nap\u0159. emise, spot\u0159eba energie), soci\u00e1ln\u00ed aspekty (nap\u0159. pracovn\u00ed podm\u00ednky, rovnost), probl\u00e9my zam\u011bstnanc\u016f, dodr\u017eov\u00e1n\u00ed lidsk\u00fdch pr\u00e1v a boj proti korupci a \u00faplatk\u00e1\u0159stv\u00ed. Tyto zpr\u00e1vy mus\u00ed obsahovat kvalitativn\u00ed i kvantitativn\u00ed \u00fadaje a mus\u00ed b\u00fdt v\u00fdhledov\u00e9 i retrospektivn\u00ed. Krom\u011b toho mus\u00ed pokr\u00fdvat cel\u00fd hodnotov\u00fd \u0159et\u011bzec va\u0161\u00ed spole\u010dnosti.     <\/p>\n\n<h3 class=\"wp-block-heading\">Koho se to t\u00fdk\u00e1?<\/h3>\n\n<p>CSRD se vztahuje na v\u0161echny velk\u00e9 spole\u010dnosti, kter\u00e9 spl\u0148uj\u00ed alespo\u0148 dv\u011b z n\u00e1sleduj\u00edc\u00edch krit\u00e9ri\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>V\u00edce ne\u017e 250 zam\u011bstnanc\u016f<\/li>\n\n\n\n<li>Bilan\u010dn\u00ed suma p\u0159esahuj\u00edc\u00ed 20 milion\u016f eur<\/li>\n\n\n\n<li>\u010cist\u00fd obrat p\u0159es 40 milion\u016f eur<\/li>\n<\/ul>\n\n<p>To znamen\u00e1, \u017ee mnohem v\u00edce spole\u010dnost\u00ed ne\u017e d\u0159\u00edve bude muset zve\u0159ej\u0148ovat sv\u00e1 opat\u0159en\u00ed v oblasti udr\u017eitelnosti.<\/p>\n\n<h3 class=\"wp-block-heading\">Kdy mus\u00edte jednat?<\/h3>\n\n<p>Nov\u00e1 <a href=\"https:\/\/www.wko.at\/nachhaltigkeit\/politische-rechtliche-rahmenbedingungen-geschaeftschancen\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">pravidla budou<\/a> zavedena ve t\u0159ech f\u00e1z\u00edch:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>od 1. ledna 2024 pro<\/strong> spole\u010dnosti, kter\u00e9 ji\u017e podl\u00e9haj\u00ed NFRD (prvn\u00ed vykazov\u00e1n\u00ed 2025).<\/li>\n\n\n\n<li><strong>od 1. ledna 2025 pro<\/strong> velk\u00e9 spole\u010dnosti, kter\u00e9 d\u0159\u00edve nepodl\u00e9haly oznamovac\u00ed povinnosti (prvn\u00ed ozn\u00e1men\u00ed v roce 2026).<\/li>\n\n\n\n<li><strong>od 1. ledna 2026 pro<\/strong> k\u00f3tovan\u00e9 mal\u00e9 a st\u0159edn\u00ed podniky (prvn\u00ed vykazov\u00e1n\u00ed 2027) s mo\u017enost\u00ed v\u00fdjimky do roku 2028.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">R\u00e1mec pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v: form\u00e1t a standardy<\/h3>\n\n<p>CSRD zavedla jednotn\u00e9 evropsk\u00e9 standardy pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v, kter\u00e9 mus\u00ed spole\u010dnosti pou\u017e\u00edvat pro sv\u00e9 zpr\u00e1vy o udr\u017eitelnosti. Tyto standardy, zn\u00e1m\u00e9 jako &#8220;Evropsk\u00e9 standardy pro vykazov\u00e1n\u00ed udr\u017eitelnosti&#8221; (ESRS), byly vypracov\u00e1ny Evropskou poradn\u00ed skupinou pro finan\u010dn\u00ed v\u00fdkaznictv\u00ed (EFRAG) a do platn\u00e9ho pr\u00e1va je transponovala Evropsk\u00e1 komise.   <\/p>\n\n<p>Prvn\u00ed p\u0159edpisy vstoup\u00ed v platnost v roce 2024 a budou zahrnovat dvan\u00e1ct <a href=\"https:\/\/www.umweltbundesamt.de\/umweltberichterstattung-berichtsstandards#einheitliche-eu-standards-fur-die-umwelt-und-nachhaltigkeitsberichterstattung\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">norem t\u00fdkaj\u00edc\u00edch se<\/a> environment\u00e1ln\u00edch, soci\u00e1ln\u00edch a spr\u00e1vn\u00edch ot\u00e1zek a tak\u00e9 zast\u0159e\u0161uj\u00edc\u00ed po\u017eadavky.<\/p>\n\n<p>Od roku 2026 budou platit zjednodu\u0161en\u00e9 standardy pro vykazov\u00e1n\u00ed pro mal\u00e9 a st\u0159edn\u00ed podniky:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Spole\u010dnosti mus\u00ed pod\u00e1vat zpr\u00e1vy podle z\u00e1sady <strong>dvoj\u00ed v\u00fdznamnosti .<\/strong> To znamen\u00e1, \u017ee mus\u00ed zve\u0159ej\u0148ovat jak dopad sv\u00fdch \u010dinnost\u00ed na \u017eivotn\u00ed prost\u0159ed\u00ed a spole\u010dnost, tak dopad environment\u00e1ln\u00edch a soci\u00e1ln\u00edch zm\u011bn na sv\u00e9 podnik\u00e1n\u00ed.   <\/li>\n\n\n\n<li>Zpr\u00e1vy mus\u00ed b\u00fdt p\u0159ipraveny v <strong>digit\u00e1ln\u00edm,<\/strong> strojov\u011b \u010diteln\u00e9m form\u00e1tu a mus\u00ed b\u00fdt nez\u00e1visle auditov\u00e1ny, aby bylo zaji\u0161t\u011bno dodr\u017eov\u00e1n\u00ed standard\u016f.<\/li>\n<\/ul>\n\n<p>V budoucnu se pl\u00e1nuje tak\u00e9 zaveden\u00ed odv\u011btvov\u00fdch standard\u016f pro vykazov\u00e1n\u00ed, kter\u00e9 by d\u00e1le up\u0159esnily vykazov\u00e1n\u00ed.<\/p>\n\n<h2 class=\"wp-block-heading\">Elektronick\u00fd podpis je d\u016fle\u017eit\u00fdm n\u00e1strojem pro dosa\u017een\u00ed c\u00edl\u016f udr\u017eiteln\u00e9ho rozvoje.<\/h2>\n\n<p>Digitalizace podnikov\u00fdch proces\u016f je z\u00e1kladn\u00edm n\u00e1strojem pro \u00fa\u010dinn\u00e9 pln\u011bn\u00ed po\u017eadavk\u016f CSRD. Z\u00e1kladn\u00edm procesem, kter\u00fd by m\u011bl b\u00fdt digitalizov\u00e1n, je proto podepisov\u00e1n\u00ed smluv a dokument\u016f. Od prvn\u00edho dne celost\u00e1tn\u00edho zaveden\u00ed elektronick\u00e9ho podpisu m\u016f\u017ee podnik m\u011b\u0159iteln\u011b u\u0161et\u0159it velk\u00e9 mno\u017estv\u00ed pap\u00edrov\u00fdch zdroj\u016f. zdroj\u016f, kter\u00e9 zne\u010di\u0161\u0165uj\u00ed \u017eivotn\u00ed prost\u0159ed\u00ed.     <\/p>\n\n<p><strong>P\u0159\u00edklad:<\/strong> P\u0159edpokl\u00e1dejme, \u017ee n\u011bjak\u00e1 spole\u010dnost u\u0161et\u0159\u00ed (pouze!) 500 list\u016f pap\u00edru za ur\u010ditou dobu d\u00edky integraci elektronick\u00e9ho podpisu. Ji\u017e toto opat\u0159en\u00ed vede ke sn\u00ed\u017een\u00ed spot\u0159eby o 7,5 kilogramu d\u0159eva, 130 litr\u016f vody a 26,8 kilowatthodin energie.   <\/p>\n\n<p>Pou\u017e\u00edv\u00e1n\u00ed digit\u00e1ln\u00edch podpis\u016f proto m\u016f\u017ee b\u00fdt kl\u00ed\u010dem k \u00fa\u010dinn\u00e9mu pln\u011bn\u00ed po\u017eadavk\u016f CSRD a d\u016fle\u017eit\u00fdm krokem k udr\u017eiteln\u011bj\u0161\u00edmu \u0159\u00edzen\u00ed podnik\u016f, stejn\u011b jako k p\u0159esn\u00e9mu v\u00fdpo\u010dtu, kolik zdroj\u016f bylo u\u0161et\u0159eno.<\/p>\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-black-color has-text-color has-background has-link-color wp-element-button\" style=\"border-radius:4px;background-color:#42e48b\">V\u00ddPO\u010cET N\u00c1VRATNOSTI DIGIT\u00c1LN\u00cdHO PODPISU<\/a><\/div>\n<\/div>\n\n<div style=\"height:28px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"745\" height=\"552\" src=\"https:\/\/wp-staging.sproof.com\/wp-content\/uploads\/2025\/08\/ROI_Calculator.webp\" alt=\"kalkula&#x10D;ka n&#xE1;vratnosti investic sproof V&#xFD;po&#x10D;et\" class=\"wp-image-2535\" srcset=\"https:\/\/wp-staging.sproof.com\/wp-content\/uploads\/2025\/08\/ROI_Calculator.webp 745w, https:\/\/wp-staging.sproof.com\/wp-content\/uploads\/2025\/08\/ROI_Calculator-300x222.webp 300w, https:\/\/wp-staging.sproof.com\/wp-content\/uploads\/2025\/08\/ROI_Calculator-600x445.webp 600w\" sizes=\"auto, (max-width: 745px) 100vw, 745px\" \/><figcaption class=\"wp-element-caption\">*V\u00fdpo\u010det p\u0159idan\u00e9 hodnoty je zalo\u017een na \u00fadaj\u00edch u\u017eivatel\u016f a na poznatc\u00edch z anal\u00fdz trhu a odborn\u00e9 literatury. Sou\u010dasn\u00e9 v\u00fdpo\u010dty jsou ur\u010deny n\u00e1sleduj\u00edc\u00edmi faktory: &#8211; Pr\u016fm\u011brn\u00e1 \u00faspora \u010dasu na jeden intern\u00ed podpisov\u00fd pracovn\u00ed postup (bez logistick\u00e9ho \u00fasil\u00ed): 10 minut. &#8211; Pr\u016fm\u011brn\u00e1 \u00faspora \u010dasu na jeden extern\u00ed podpisov\u00fd pracovn\u00ed postup (s logistick\u00fdm \u00fasil\u00edm): 10 minut: 20 minut. &#8211; Hrub\u00e1 hodinov\u00e1 mzda v eurech, odhadovan\u00e1 pro 40 hodin pr\u00e1ce na pln\u00fd \u00favazek: 20 EUR. &#8211; N\u00e1klady na jeden list A4 (tisk, po\u0159\u00edzen\u00ed): 0,14 EUR. &#8211; Emise CO2 na jeden list A4 p\u0159i konven\u010dn\u00edm podepisov\u00e1n\u00ed: 0,008 kg. &#8211; Spot\u0159eba energie na list A4: 0,0648 kWh. Ve skute\u010dnosti existuje mnoho faktor\u016f, kter\u00e9 nebyly v tomto v\u00fdpo\u010dtu zohledn\u011bny, ale kter\u00e9 mohou v\u00fdrazn\u011b (pozitivn\u011b) zv\u00fd\u0161it skute\u010dnou p\u0159idanou hodnotu! Nejsou zahrnuty slu\u017eebn\u00ed cesty, n\u00e1klady na skladov\u00e1n\u00ed a archivaci, n\u00e1klady na tiskovou a skenovac\u00ed techniku a finan\u010dn\u00ed nev\u00fdhody zp\u016fsoben\u00e9 dlouh\u00fdmi \u010dekac\u00edmi lh\u016ftami na zak\u00e1zky. Zejm\u00e9na sproof tak m\u016f\u017ee p\u0159isp\u011bt k dosa\u017een\u00ed va\u0161ich c\u00edl\u016f udr\u017eitelnosti v n\u011bkolika konkr\u00e9tn\u00edch podkategori\u00edch ESRS (ESRS-E = \u017eivotn\u00ed prost\u0159ed\u00ed, ESRS-S = soci\u00e1ln\u00ed oblast, ESRS-G = spr\u00e1va a d\u00e1le v n\u011bkter\u00fdch &#8220;zast\u0159e\u0161uj\u00edc\u00edch t\u00e9matech&#8221;).           <\/figcaption><\/figure>\n<\/div>\n<h2 class=\"wp-block-heading\">Povinn\u00fd nebo voln\u00fd styl? M\u00e1 smysl pod\u00e1vat zpr\u00e1vy o udr\u017eitelnosti i na jin\u00fdch \u00farovn\u00edch!?   <\/h2>\n\n<p>Povinnost pod\u00e1vat zpr\u00e1vy o ESG se mnoha spole\u010dnostem zd\u00e1 b\u00fdt zpo\u010d\u00e1tku nep\u0159\u00edjemn\u00e1. Ve skute\u010dnosti se toto \u00fasil\u00ed vyplat\u00ed i organizac\u00edm, na kter\u00e9 se nevztahuje CSRD nebo SFDR <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32019R2088\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">(Sustainable <\/a> Finance Disclosure Regulation). Koneckonc\u016f, zpr\u016fhledn\u011bn\u00ed vlastn\u00ed udr\u017eitelnosti se st\u00e1le v\u00edce st\u00e1v\u00e1 konkuren\u010dn\u00ed v\u00fdhodou:    <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Pos\u00edlen\u00ed pov\u011bsti a zna\u010dky:<\/strong> Spot\u0159ebitel\u00e9 si cen\u00ed udr\u017eitelnosti. Vykazov\u00e1n\u00ed ESG m\u016f\u017ee zlep\u0161it image a zna\u010dku va\u0161\u00ed spole\u010dnosti, co\u017e pom\u016f\u017ee p\u0159il\u00e1kat nov\u00e9 z\u00e1kazn\u00edky a udr\u017eet si ty st\u00e1vaj\u00edc\u00ed.   <br\/><\/li>\n\n\n\n<li><strong>P\u0159esv\u011bd\u010dov\u00e1n\u00ed investor\u016f:<\/strong> St\u00e1le v\u00edce investor\u016f zohled\u0148uje udr\u017eitelnost p\u0159i sv\u00e9m rozhodov\u00e1n\u00ed. Transparentn\u00ed pod\u00e1v\u00e1n\u00ed zpr\u00e1v o ESG m\u016f\u017ee va\u0161i spole\u010dnost u\u010dinit pro investory atraktivn\u011bj\u0161\u00ed.   <br\/><\/li>\n\n\n\n<li><strong>Zlep\u0161en\u00ed n\u00e1boru:<\/strong> Udr\u017eitelnost je pro mnoho uchaze\u010d\u016f o zam\u011bstn\u00e1n\u00ed rozhoduj\u00edc\u00edm krit\u00e9riem. Dobr\u00e1 zpr\u00e1va ESG v\u00e1m m\u016f\u017ee pomoci p\u0159il\u00e1kat a udr\u017eet si ty nejlep\u0161\u00ed talenty.   <br\/><\/li>\n\n\n\n<li><strong>\u0160et\u0159ete zdroje:<\/strong> Definov\u00e1n\u00edm a m\u011b\u0159en\u00edm kl\u00ed\u010dov\u00fdch v\u00fdkonnostn\u00edch ukazatel\u016f ESG mohou spole\u010dnosti c\u00edlen\u011b \u0161et\u0159it zdroje, nap\u0159\u00edklad sni\u017eovat spot\u0159ebu energie, a t\u00edm sni\u017eovat n\u00e1klady.<\/li>\n<\/ul>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Digit\u00e1ln\u00ed podpis, zpr\u00e1va CSR a udr\u017eitelnost<\/p>\n","protected":false},"author":1,"featured_media":22748,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[475],"tags":[478,479,482,483,481,480],"class_list":["post-22747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-znalostni-prispevek","tag-csrd","tag-digitalni-podpis","tag-pokyny-eu","tag-roi","tag-udrzitelnost","tag-zprava-csr"],"acf":[],"_links":{"self":[{"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/posts\/22747","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/comments?post=22747"}],"version-history":[{"count":2,"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/posts\/22747\/revisions"}],"predecessor-version":[{"id":37504,"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/posts\/22747\/revisions\/37504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/media\/22748"}],"wp:attachment":[{"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/media?parent=22747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/categories?post=22747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/cs\/wp-json\/wp\/v2\/tags?post=22747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}