{"id":164,"date":"2023-06-15T16:08:18","date_gmt":"2023-06-15T14:08:18","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/paragraph\/?p=164"},"modified":"2024-02-13T16:13:42","modified_gmt":"2024-02-13T15:13:42","slug":"priprava-nove-evropske-smernice-ohledne-podnikove-udrzitelnosti","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/paragraph\/2023\/06\/priprava-nove-evropske-smernice-ohledne-podnikove-udrzitelnosti\/","title":{"rendered":"P\u0159\u00edprava nov\u00e9 evropsk\u00e9 sm\u011brnice ohledn\u011b podnikov\u00e9 udr\u017eitelnosti"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p>Dne 1. \u010dervna 2023 Evropsk\u00fd parlament vydal dokument, ve kter\u00e9m se vyjad\u0159uje k p\u0159ipravovan\u00e9 sm\u011brnici <em><strong>Directive on corporate sustainability due diligence (CSDDD)<\/strong>.<\/em> CSDDD vy\u017eaduje, aby p\u0159\u00edslu\u0161n\u00e9 spole\u010dnosti prov\u00e1d\u011bly n\u00e1le\u017eitou p\u00e9\u010di a p\u0159evzaly odpov\u011bdnost za poru\u0161ov\u00e1n\u00ed lidsk\u00fdch pr\u00e1v a po\u0161kozov\u00e1n\u00ed \u017eivotn\u00edho prost\u0159ed\u00ed v r\u00e1mci sv\u00fdch glob\u00e1ln\u00edch \u0159et\u011bzc\u016f. V\u00a0n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku budou shrnuty nejd\u016fle\u017eit\u011bj\u0161\u00ed body t\u00fdkaj\u00edc\u00ed se postoje Evropsk\u00e9ho parlamentu k CSDDD a dopadu t\u00e9to nov\u00e9 sm\u011brnice.<\/p>\n\n\n\n<p>Jedn\u00e1 se o dal\u0161\u00ed evropskou legislativu z&nbsp;oblasti ESG (environmental, social, governance), co\u017e je fenom\u00e9n posledn\u00edch let, kter\u00fd vede firmy k&nbsp;v\u011bt\u0161\u00ed \u201eudr\u017eitelnosti\u201c a odpov\u011bdnosti za stav spole\u010dnosti a \u017eivotn\u00edho prost\u0159ed\u00ed. C\u00edlem sm\u011brnice CSDDD je podpo\u0159it udr\u017eiteln\u00e9 a odpov\u011bdn\u00e9 chov\u00e1n\u00ed podnik\u016f. Stru\u010dn\u011b \u0159e\u010deno, CSDDD bude vy\u017eadovat, aby velk\u00e9 spole\u010dnosti prov\u00e1d\u011bly hloubkovou kontrolu sv\u00fdch vlastn\u00edch \u010dinnost\u00ed a \u010dinnost\u00ed sv\u00fdch dodavatel\u016f a aby identifikovaly a p\u0159edch\u00e1zely, ukon\u010dily nebo zm\u00edrnily jak\u00e9koli skute\u010dn\u00e9 nebo potenci\u00e1ln\u00ed nep\u0159\u00edzniv\u00e9 dopady sv\u00fdch \u010dinnost\u00ed na lidsk\u00e1 pr\u00e1va a \u017eivotn\u00ed prost\u0159ed\u00ed.<\/p>\n\n\n\n<p>Evropsk\u00fd parlament zaujal n\u00e1sleduj\u00edc\u00ed postoj:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Rozsah sm\u011brnice se p\u016fvodn\u011b m\u011bl dot\u00fdkat spole\u010dnost\u00ed s v\u00edce ne\u017e 500 zam\u011bstnanci a obratem nad 150 mil. EUR za fisk\u00e1ln\u00ed rok. Evropsk\u00fd parlament dan\u00fd limit upravil a sm\u011brnice se tak bude t\u00fdkat ji\u017e spole\u010dnost\u00ed s v\u00edce ne\u017e 250 zam\u011bstnanci a obratem nad 40 mil. EUR v EU resp. 150 mil. EUR celosv\u011btov\u011b<\/li>\n\n\n\n<li>Na z\u00e1klad\u011b postoje Evropsk\u00e9ho parlamentu budou m\u00edt spole\u010dnosti v p\u016fsobnosti sm\u011brnice povinnost v z\u00e1sad\u011b p\u0159ijmout pl\u00e1n p\u0159echodu, jeho\u017e c\u00edlem je omezit glob\u00e1ln\u00ed oteplov\u00e1n\u00ed na 1,5 \u00b0C v souladu s Pa\u0159\u00ed\u017eskou dohodou o klimatu. Velk\u00e9 spole\u010dnosti zam\u011bstn\u00e1vaj\u00edc\u00ed v\u00edce ne\u017e 1000 zam\u011bstnanc\u016f by m\u011bly m\u00edt zavedenou politiku odm\u011b\u0148ov\u00e1n\u00ed, kter\u00e1 zajist\u00ed, aby pohybliv\u00e1 slo\u017eka odm\u011bn \u0159editel\u016f byla v\u00e1z\u00e1na na dosa\u017een\u00ed c\u00edl\u016f pl\u00e1nu.<\/li>\n\n\n\n<li>Zm\u011bnil se i sektorov\u00fd rozsah sm\u011brnice, kter\u00e1 se nem\u011bla povinn\u011b dot\u00fdkat finan\u010dn\u00edho sektoru. Nyn\u00ed je zde pro jednotliv\u00e9 \u010dlensk\u00e9 st\u00e1ty ponech\u00e1na mo\u017enost tento finan\u010dn\u00ed sektor zahrnout. Celkov\u011b se tak\u00e9 roz\u0161\u00ed\u0159il rozsah sm\u011brnice i na IT sektor, v\u010detn\u011b cloud\u016f, hardware a software v\u00fdrobc\u016f \u010di provozovatel\u016f soci\u00e1ln\u00edch s\u00edt\u00ed.<\/li>\n\n\n\n<li>Po schv\u00e1len\u00ed se tak\u00e9 zm\u011bnil koncept tzn. value chain, pod kter\u00fd nov\u011b spadaj\u00ed nap\u0159. i doprava, nakl\u00e1d\u00e1n\u00ed s odpadem, prodej a distribuce produkt\u016f \u010di slu\u017eeb, a to po celou dobu procesu. Jedn\u00e1 se tedy i o \u010d\u00e1st, kdy by m\u011bl nap\u0159. v\u00fdrobce b\u00fdt schopen dolo\u017eit a dohledat, jak byly recyklovan\u00e9 \u010d\u00e1sti v jeho produktech z\u00edsk\u00e1ny.<\/li>\n\n\n\n<li>CSDDD nov\u011b tak\u00e9 zahrnuje syst\u00e9m ve\u0159ejnopr\u00e1vn\u00edho dohledu a vym\u00e1h\u00e1n\u00ed (ve zkratce jde o to, aby \u010dlensk\u00e9 st\u00e1ty jmenovaly org\u00e1n dohledu a ud\u011blily mu pravomoci ke kontrole spln\u011bn\u00ed povinnost\u00ed a ud\u011blen\u00ed sankc\u00ed). Krom\u011b toho CSDDD umo\u017e\u0148uje soukromopr\u00e1vn\u00ed vym\u00e1h\u00e1n\u00ed. CSDDD zav\u00e1d\u00ed pro spole\u010dnosti povinnost vyvinout maxim\u00e1ln\u00ed \u00fasil\u00ed, kter\u00e9 mohou v\u00e9st k ob\u010danskopr\u00e1vn\u00ed odpov\u011bdnosti spole\u010dnosti a jej\u00edch dce\u0159in\u00fdch spole\u010dnost\u00ed v p\u0159\u00edpad\u011b poru\u0161en\u00ed n\u011bkter\u00e9 z t\u011bchto povinnost\u00ed, a p\u0159edepisuje, \u017ee vnitrost\u00e1tn\u00ed pr\u00e1vn\u00ed p\u0159edpisy mus\u00ed stanovit ob\u010danskopr\u00e1vn\u00ed odpov\u011bdnost za \u0161kody zp\u016fsoben\u00e9 poru\u0161en\u00edm CSDDD.<\/li>\n\n\n\n<li>Sm\u011brnice CSDDD tak po postoji Evropsk\u00e9ho pralamentu poskytuje (dal\u0161\u00ed) ob\u010danskopr\u00e1vn\u00ed n\u00e1stroj k vyvozen\u00ed odpov\u011bdnosti a odpov\u011bdnosti spole\u010dnost\u00ed za zhor\u0161ov\u00e1n\u00ed \u017eivotn\u00edho prost\u0159ed\u00ed a poru\u0161ov\u00e1n\u00ed lidsk\u00fdch pr\u00e1v, a to jak v Evropsk\u00e9 unii, tak mimo ni.<\/li>\n<\/ul>\n\n\n\n<p>Dal\u0161\u00ed kola vyjedn\u00e1v\u00e1n\u00ed mezi Komis\u00ed, Parlamentem a Radou se o\u010dek\u00e1vaj\u00ed v&nbsp;n\u00e1sleduj\u00edc\u00edch m\u011bs\u00edc\u00edch, kdy se o\u010dek\u00e1v\u00e1, \u017ee by sm\u011brnice m\u011bla b\u00fdt p\u0159ijata do konce roku 2024. Pot\u00e9 budou m\u00edt \u010dlensk\u00e9 st\u00e1ty EU dva roky na transpozici CSDDD do vnitrost\u00e1tn\u00edho pr\u00e1va.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dne 1. \u010dervna 2023 Evropsk\u00fd parlament vydal dokument, ve kter\u00e9m se vyjad\u0159uje k p\u0159ipravovan\u00e9 sm\u011brnici Directive on corporate sustainability due diligence (CSDDD). CSDDD vy\u017eaduje, aby p\u0159\u00edslu\u0161n\u00e9 spole\u010dnosti prov\u00e1d\u011bly n\u00e1le\u017eitou p\u00e9\u010di a p\u0159evzaly odpov\u011bdnost za poru\u0161ov\u00e1n\u00ed lidsk\u00fdch pr\u00e1v a po\u0161kozov\u00e1n\u00ed \u017eivotn\u00edho prost\u0159ed\u00ed v r\u00e1mci sv\u00fdch glob\u00e1ln\u00edch \u0159et\u011bzc\u016f. V\u00a0n\u00e1sleduj\u00edc\u00edm \u010dl\u00e1nku budou shrnuty nejd\u016fle\u017eit\u011bj\u0161\u00ed body t\u00fdkaj\u00edc\u00ed se postoje [&hellip;]<\/p>\n","protected":false},"author":804,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[28,42,43,1],"tags":[],"coauthors":[40],"class_list":["post-164","post","type-post","status-publish","format-standard","hentry","category-corporate","category-csr","category-esg","category-uncategorised"],"_links":{"self":[{"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/posts\/164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/users\/804"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/comments?post=164"}],"version-history":[{"count":0,"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/posts\/164\/revisions"}],"wp:attachment":[{"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/media?parent=164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/categories?post=164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/tags?post=164"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/paragraph\/wp-json\/wp\/v2\/coauthors?post=164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}