{"id":91623,"date":"2024-05-22T06:25:00","date_gmt":"2024-05-22T06:25:00","guid":{"rendered":"https:\/\/wp-staging.sproof.com\/digitalne-podpisy-pre-vacsiu-udrzatelnost-v-podnikoch\/"},"modified":"2025-10-06T14:37:43","modified_gmt":"2025-10-06T14:37:43","slug":"digitalne-podpisy-pre-vacsiu-udrzatelnost-v-podnikoch","status":"publish","type":"post","link":"https:\/\/wp-staging.sproof.com\/sk\/digitalne-podpisy-pre-vacsiu-udrzatelnost-v-podnikoch\/","title":{"rendered":"Digit\u00e1lne podpisy pre v\u00e4\u010d\u0161iu udr\u017eate\u013enos\u0165 v podnikoch"},"content":{"rendered":"\n<p>V tomto blogovom pr\u00edspevku sa dozviete v\u0161etko, \u010do potrebujete vedie\u0165 o novej smernici o pod\u00e1van\u00ed spr\u00e1v o udr\u017eate\u013enosti podnikov (CSRD), o po\u017eiadavk\u00e1ch na spolo\u010dnosti a o tom, ako v\u00e1m m\u00f4\u017ee spolo\u010dnos\u0165 sproof sign pom\u00f4c\u0165 prekona\u0165 tieto v\u00fdzvy.<br\/><\/p>\n\n<h2 class=\"wp-block-heading\">Ak\u00e1 je povinnos\u0165 pod\u00e1va\u0165 spr\u00e1vy o CSR?<\/h2>\n\n<p>Povinnos\u0165 pod\u00e1va\u0165 spr\u00e1vy o CSR alebo povinnos\u0165 pod\u00e1va\u0165 spr\u00e1vy o soci\u00e1lnej zodpovednosti podnikov je z\u00e1konn\u00e1 po\u017eiadavka, pod\u013ea ktorej musia spolo\u010dnosti pravidelne pod\u00e1va\u0165 spr\u00e1vy o svojich aktivit\u00e1ch v oblasti udr\u017eate\u013enosti. Tieto spr\u00e1vy zah\u0155\u0148aj\u00fa environment\u00e1lne, soci\u00e1lne a riadiace aspekty (ESG) a ich cie\u013eom je zv\u00fd\u0161i\u0165 transparentnos\u0165 nefinan\u010dn\u00e9ho vplyvu spolo\u010dnosti. Cie\u013eom je poskytn\u00fa\u0165 zainteresovan\u00fdm stran\u00e1m &#8211; vr\u00e1tane investorov, z\u00e1kazn\u00edkov a verejnosti &#8211; komplexn\u00e9 inform\u00e1cie o postupoch spolo\u010dnosti v oblasti udr\u017eate\u013enosti a soci\u00e1lnej zodpovednosti.    <\/p>\n\n<h3 class=\"wp-block-heading\">\u010co pre v\u00e1s znamen\u00e1 nov\u00e1 povinnos\u0165 pod\u00e1va\u0165 spr\u00e1vy o udr\u017eate\u013enosti?<\/h3>\n\n<p>CSRD nadobudne \u00fa\u010dinnos\u0165 v roku 2024 a v\u00fdrazne roz\u0161iruje predch\u00e1dzaj\u00facu <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32014L0095\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">smernicu o nefinan\u010dnom vykazovan\u00ed (NFRD). <\/a> Jej cie\u013eom je \u0161tandardizova\u0165 a regulova\u0165 vykazovanie v oblasti udr\u017eate\u013enosti s cie\u013eom zabezpe\u010di\u0165 v\u00e4\u010d\u0161iu transparentnos\u0165 environment\u00e1lnych a soci\u00e1lnych aspektov spolo\u010dnosti. \u010co to v\u0161ak znamen\u00e1 pre va\u0161u spolo\u010dnos\u0165?   <\/p>\n\n<h3 class=\"wp-block-heading\">\u010co m\u00e1te nahl\u00e1si\u0165?<\/h3>\n\n<p>Spolo\u010dnosti musia zverej\u0148ova\u0165 komplexn\u00e9 inform\u00e1cie o environment\u00e1lnych, soci\u00e1lnych a riadiacich aspektoch (ESG). Patria sem environment\u00e1lne aspekty (napr. emisie, spotreba energie), soci\u00e1lne aspekty (napr. pracovn\u00e9 podmienky, rovnos\u0165), probl\u00e9my zamestnancov, dodr\u017eiavanie \u013eudsk\u00fdch pr\u00e1v a boj proti korupcii a \u00faplatk\u00e1rstvu. Tieto spr\u00e1vy musia obsahova\u0165 kvalitat\u00edvne aj kvantitat\u00edvne \u00fadaje a musia by\u0165 v\u00fdh\u013eadov\u00e9 aj retrospekt\u00edvne. Okrem toho musia pokr\u00fdva\u0165 cel\u00fd hodnotov\u00fd re\u0165azec va\u0161ej spolo\u010dnosti.     <\/p>\n\n<h3 class=\"wp-block-heading\">Koho sa to t\u00fdka?<\/h3>\n\n<p>CSRD sa vz\u0165ahuje na v\u0161etky ve\u013ek\u00e9 spolo\u010dnosti, ktor\u00e9 sp\u013a\u0148aj\u00fa aspo\u0148 dve z t\u00fdchto krit\u00e9ri\u00ed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Viac ako 250 zamestnancov<\/li>\n\n\n\n<li>Bilan\u010dn\u00e1 suma viac ako 20 mili\u00f3nov eur<\/li>\n\n\n\n<li>\u010cist\u00fd obrat viac ako 40 mili\u00f3nov eur<\/li>\n<\/ul>\n\n<p>To znamen\u00e1, \u017ee ove\u013ea viac spolo\u010dnost\u00ed ako doteraz bude musie\u0165 zverej\u0148ova\u0165 svoje opatrenia v oblasti udr\u017eate\u013enosti.<\/p>\n\n<h3 class=\"wp-block-heading\">Kedy mus\u00edte kona\u0165?<\/h3>\n\n<p>Nov\u00e9 <a href=\"https:\/\/www.wko.at\/nachhaltigkeit\/politische-rechtliche-rahmenbedingungen-geschaeftschancen\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">pravidl\u00e1 sa bud\u00fa<\/a> uplat\u0148ova\u0165 v troch f\u00e1zach:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>od 1. janu\u00e1ra 2024 pre<\/strong> spolo\u010dnosti, ktor\u00e9 u\u017e podliehaj\u00fa NFRD (prv\u00e9 vykazovanie 2025)<\/li>\n\n\n\n<li><strong>od 1. janu\u00e1ra 2025 pre<\/strong> ve\u013ek\u00e9 spolo\u010dnosti, ktor\u00e9 predt\u00fdm nepodliehali po\u017eiadavk\u00e1m na vykazovanie (prv\u00e9 vykazovanie v roku 2026)<\/li>\n\n\n\n<li><strong>od 1. janu\u00e1ra 2026 pre<\/strong> k\u00f3tovan\u00e9 mal\u00e9 a stredn\u00e9 podniky (prv\u00e9 vykazovanie 2027) s mo\u017enos\u0165ou v\u00fdnimky do roku 2028<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">R\u00e1mec pre pod\u00e1vanie spr\u00e1v: form\u00e1t a normy<\/h3>\n\n<p>Prostredn\u00edctvom CSRD zaviedla E\u00da jednotn\u00e9 eur\u00f3pske \u0161tandardy vykazovania, ktor\u00e9 musia spolo\u010dnosti pou\u017e\u00edva\u0165 vo svojich spr\u00e1vach o udr\u017eate\u013enosti. Tieto \u0161tandardy, zn\u00e1me ako &#8220;Eur\u00f3pske \u0161tandardy pre vykazovanie udr\u017eate\u013enosti&#8221; (ESRS), vypracovala Eur\u00f3pska poradn\u00e1 skupina pre finan\u010dn\u00e9 v\u00fdkazn\u00edctvo (EFRAG) a Eur\u00f3pska komisia ich transponovala do platn\u00e9ho pr\u00e1va.   <\/p>\n\n<p>Prv\u00e9 nariadenia nadobudn\u00fa \u00fa\u010dinnos\u0165 v roku 2024 a bud\u00fa obsahova\u0165 dvan\u00e1s\u0165 <a href=\"https:\/\/www.umweltbundesamt.de\/umweltberichterstattung-berichtsstandards#einheitliche-eu-standards-fur-die-umwelt-und-nachhaltigkeitsberichterstattung\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">noriem t\u00fdkaj\u00facich sa<\/a> environment\u00e1lnych, soci\u00e1lnych a riadiacich ot\u00e1zok, ako aj v\u0161eobecn\u00fdch po\u017eiadaviek.<\/p>\n\n<p>Od roku 2026 sa bud\u00fa uplat\u0148ova\u0165 zjednodu\u0161en\u00e9 \u0161tandardy vykazovania pre mal\u00e9 a stredn\u00e9 podniky:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Spolo\u010dnosti musia pod\u00e1va\u0165 spr\u00e1vy pod\u013ea z\u00e1sady <strong>dvojitej v\u00fdznamnosti .<\/strong> To znamen\u00e1, \u017ee musia zverej\u0148ova\u0165 vplyv svojich \u010dinnost\u00ed na \u017eivotn\u00e9 prostredie a spolo\u010dnos\u0165, ako aj vplyv environment\u00e1lnych a soci\u00e1lnych zmien na svoje podnikanie.   <\/li>\n\n\n\n<li>Spr\u00e1vy musia by\u0165 pripraven\u00e9 v <strong>digit\u00e1lnom,<\/strong> strojovo \u010ditate\u013enom form\u00e1te a nez\u00e1visle auditovan\u00e9, aby sa zabezpe\u010dil s\u00falad s normami.<\/li>\n<\/ul>\n\n<p>V bud\u00facnosti sa pl\u00e1nuj\u00fa aj odvetvov\u00e9 \u0161tandardy vykazovania, ktor\u00e9 bud\u00fa \u010falej \u0161pecifikova\u0165 vykazovanie.<\/p>\n\n<h2 class=\"wp-block-heading\">Elektronick\u00fd podpis je d\u00f4le\u017eit\u00fdm n\u00e1strojom na dosiahnutie cie\u013eov trvalo udr\u017eate\u013en\u00e9ho rozvoja<\/h2>\n\n<p>Digitaliz\u00e1cia podnikov\u00fdch procesov je z\u00e1kladn\u00fdm n\u00e1strojom na efekt\u00edvne plnenie po\u017eiadaviek CSRD. Z\u00e1kladn\u00fdm procesom, ktor\u00fd by sa preto mal digitalizova\u0165, je podpisovanie zml\u00fav a dokumentov. Od prv\u00e9ho d\u0148a celon\u00e1rodn\u00e9ho zavedenia elektronick\u00e9ho podpisu m\u00f4\u017ee podnik merate\u013ene u\u0161etri\u0165 ve\u013ek\u00e9 mno\u017estvo papierov\u00fdch zdrojov. zdrojov, ktor\u00e9 zne\u010dis\u0165uj\u00fa \u017eivotn\u00e9 prostredie.     <\/p>\n\n<p><strong>Pr\u00edklad:<\/strong> Predpokladajme, \u017ee nejak\u00e1 spolo\u010dnos\u0165 u\u0161etr\u00ed (len!) 500 listov papiera v ur\u010ditom \u010dasovom obdob\u00ed v\u010faka integr\u00e1cii elektronick\u00e9ho podpisu. U\u017e toto opatrenie vedie k zn\u00ed\u017eeniu spotreby o 7,5 kg dreva, 130 litrov vody a 26,8 kilowatthod\u00edn energie.   <\/p>\n\n<p>Pou\u017e\u00edvanie digit\u00e1lnych podpisov preto m\u00f4\u017ee by\u0165 k\u013e\u00fa\u010dom k efekt\u00edvnemu plneniu po\u017eiadaviek CSRD a d\u00f4le\u017eit\u00fdm krokom k udr\u017eate\u013enej\u0161iemu riadeniu podnikov, ako aj k presn\u00e9mu v\u00fdpo\u010dtu, ko\u013eko zdrojov sa u\u0161etrilo.<\/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\u00c1LNEHO 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 invest&#xED;ci&#xED; 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 pridanej hodnoty je zalo\u017een\u00fd na \u00fadajoch pou\u017e\u00edvate\u013eov, ako aj na poznatkoch z anal\u00fdz trhu a odbornej literat\u00fary. S\u00fa\u010dasn\u00e9 v\u00fdpo\u010dty ur\u010duj\u00fa tieto faktory: &#8211; Priemern\u00e1 \u00faspora \u010dasu na intern\u00fd pracovn\u00fd postup podpisovania (bez logistick\u00e9ho \u00fasilia): 10 min\u00fat. &#8211; Priemern\u00fd u\u0161etren\u00fd \u010das na jeden pracovn\u00fd postup extern\u00e9ho podpisu (s logistick\u00fdm \u00fasil\u00edm): 20 min\u00fat. &#8211; Hrub\u00e1 hodinov\u00e1 mzda v eur\u00e1ch, odhadovan\u00e1 na 40 hod\u00edn pr\u00e1ce na pln\u00fd \u00fav\u00e4zok: 20 EUR. &#8211; N\u00e1klady na jeden list A4 (tla\u010d, obstar\u00e1vanie): 0,14 EUR. &#8211; Emisie CO2 na jeden h\u00e1rok A4 pri konven\u010dnom podpise: 0,008 kg. &#8211; Spotreba energie na jeden h\u00e1rok A4: 0,0648 kWh. V skuto\u010dnosti existuje mnoho faktorov, ktor\u00e9 neboli v tomto v\u00fdpo\u010dte zoh\u013eadnen\u00e9, ale ktor\u00e9 m\u00f4\u017eu v\u00fdrazne (pozit\u00edvne) zv\u00fd\u0161i\u0165 skuto\u010dn\u00fa pridan\u00fa hodnotu! Nie s\u00fa zahrnut\u00e9 slu\u017eobn\u00e9 cesty, n\u00e1klady na skladovanie a archiv\u00e1ciu, n\u00e1klady na tla\u010d a skenovaciu techniku a finan\u010dn\u00e9 nev\u00fdhody sp\u00f4soben\u00e9 dlh\u00fdm \u010dakan\u00edm na z\u00e1kazky. Sproof tak m\u00f4\u017ee prispie\u0165 najm\u00e4 k dosiahnutiu va\u0161ich cie\u013eov udr\u017eate\u013enosti v nieko\u013ek\u00fdch \u0161pecifick\u00fdch podkateg\u00f3ri\u00e1ch ESRS (ESRS-E = \u017eivotn\u00e9 prostredie, ESRS-S = soci\u00e1lne, ESRS-G = spr\u00e1va a okrem toho v niektor\u00fdch &#8220;zastre\u0161uj\u00facich t\u00e9mach&#8221;).           <\/figcaption><\/figure>\n<\/div>\n<h2 class=\"wp-block-heading\">Povinn\u00fd alebo vo\u013en\u00fd \u0161t\u00fdl? M\u00e1 vykazovanie udr\u017eate\u013enosti zmysel aj na in\u00fdch \u00farovniach!?   <\/h2>\n\n<p>Povinnos\u0165 pod\u00e1va\u0165 spr\u00e1vy o ESG sa mnoh\u00fdm spolo\u010dnostiam zd\u00e1 na prv\u00fd poh\u013ead nepr\u00edjemn\u00e1. V skuto\u010dnosti sa toto \u00fasilie oplat\u00ed aj organiz\u00e1ci\u00e1m, na ktor\u00e9 sa nevz\u0165ahuje CSRD alebo 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). Ve\u010f transparentnos\u0165 vlastnej udr\u017eate\u013enosti sa \u010doraz viac st\u00e1va konkuren\u010dnou v\u00fdhodou:    <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Posilnenie reput\u00e1cie a zna\u010dky:<\/strong> Spotrebitelia oce\u0148uj\u00fa udr\u017eate\u013enos\u0165. Vykazovanie ESG m\u00f4\u017ee zlep\u0161i\u0165 imid\u017e a zna\u010dku va\u0161ej spolo\u010dnosti, \u010do pom\u00f4\u017ee pril\u00e1ka\u0165 nov\u00fdch z\u00e1kazn\u00edkov a udr\u017ea\u0165 si existuj\u00facich.   <br\/><\/li>\n\n\n\n<li><strong>Presved\u010denie investorov:<\/strong> \u010coraz viac investorov pri svojich rozhodnutiach berie do \u00favahy udr\u017eate\u013enos\u0165. Transparentn\u00e9 pod\u00e1vanie spr\u00e1v o ESG m\u00f4\u017ee va\u0161u spolo\u010dnos\u0165 zatrakt\u00edvni\u0165 pre investorov.   <br\/><\/li>\n\n\n\n<li><strong>Zlep\u0161i\u0165 n\u00e1bor:<\/strong> Udr\u017eate\u013enos\u0165 je pre mnoh\u00fdch uch\u00e1dza\u010dov o zamestnanie rozhoduj\u00facim krit\u00e9riom. Dobr\u00e1 spr\u00e1va ESG v\u00e1m m\u00f4\u017ee pom\u00f4c\u0165 pril\u00e1ka\u0165 a udr\u017ea\u0165 si tie najlep\u0161ie talenty.   <br\/><\/li>\n\n\n\n<li><strong>\u0160etrite zdroje:<\/strong> Definovan\u00edm a meran\u00edm k\u013e\u00fa\u010dov\u00fdch v\u00fdkonnostn\u00fdch ukazovate\u013eov ESG m\u00f4\u017eu spolo\u010dnosti cielene \u0161etri\u0165 zdroje, napr\u00edklad zn\u00ed\u017een\u00edm spotreby energie, a t\u00fdm zn\u00ed\u017ei\u0165 n\u00e1klady.<\/li>\n<\/ul>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Digit\u00e1lny podpis, spr\u00e1va CSR a udr\u017eate\u013enos\u0165<\/p>\n","protected":false},"author":1,"featured_media":91624,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[967],"tags":[1003,1004,1008,1005,1006,1007],"class_list":["post-91623","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-znalostny-prispevok","tag-csrd","tag-digitalny-podpis","tag-roi","tag-sprava-csr","tag-udrzatelnost","tag-usmernenia-eu"],"acf":[],"_links":{"self":[{"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/posts\/91623","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/comments?post=91623"}],"version-history":[{"count":1,"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/posts\/91623\/revisions"}],"predecessor-version":[{"id":91647,"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/posts\/91623\/revisions\/91647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/media\/91624"}],"wp:attachment":[{"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/media?parent=91623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/categories?post=91623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wp-staging.sproof.com\/sk\/wp-json\/wp\/v2\/tags?post=91623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}