{"id":11453,"date":"2026-04-27T17:00:00","date_gmt":"2026-04-27T15:00:00","guid":{"rendered":"https:\/\/modernipravnik.cz\/?p=11453"},"modified":"2026-06-11T00:00:59","modified_gmt":"2026-06-10T22:00:59","slug":"esg-reporting-povinnosti-pro-firmy-od-2026","status":"publish","type":"post","link":"https:\/\/modernipravnik.cz\/en\/blog\/esg-reporting-povinnosti-pro-firmy-od-2026\/","title":{"rendered":"ESG reporting: Povinnosti pro firmy od 2026"},"content":{"rendered":"<h1 style=\"text-align: center;\"><strong>ESG reporting od roku 2026: nov&eacute; povinnosti pro firmy v\u00a0EU<\/strong><\/h1>\n<p><em>ESG (Environmental, Social, Governance) se st&aacute;v&aacute; kl&iacute;\u010dov&yacute;m t&eacute;matem pro firmy v\u00a0EU. Od roku 2026\u00a0p\u0159ib&yacute;vaj&iacute; povinn&eacute; reportingu pro st\u0159edn&iacute; a\u00a0velk&eacute; podniky. Co v&scaron;echno mus&iacute;te p\u0159ipravit?<\/em><\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Co je ESG?<\/strong><\/h2>\n<p>Jsou to t\u0159i pil&iacute;\u0159e udr\u017eiteln&eacute;ho podnik&aacute;n&iacute;:<\/p>\n<p><strong>E<\/strong> (Environmental) - environment&aacute;ln&iacute; odpov\u011bdnost<\/p>\n<p><strong>S&nbsp;<\/strong>(Social) - soci&aacute;ln&iacute; odpov\u011bdnost<\/p>\n<p><strong>G&nbsp;<\/strong>(Governance) - spr&aacute;vn&iacute; \u0159&iacute;zen&iacute;<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Kdo mus&iacute; reportovat?<\/strong><\/h2>\n<h3><strong>Mal&eacute; podniky<\/strong><\/h3>\n<p>Nez&aacute;vis&iacute; na ESG reportingu (zat&iacute;m)<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>St\u0159edn&iacute; podniky (250+ zam\u011bstnanc\u016f nebo 50M EUR obrat)<\/strong><\/h3>\n<p>Od roku 2026\u00a0omezen&yacute; reporting<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Velk&eacute; podniky (500+ zam\u011bstnanc\u016f)<\/strong><\/h3>\n<p>Od roku 2024: pln&yacute; reporting<\/p>\n<p>Od roku 2026: roz&scaron;&iacute;\u0159en&eacute; po\u017eadavky<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Obsah reportingu<\/strong><\/h2>\n<h3><strong>Environment&aacute;ln&iacute; (E)<\/strong><\/h3>\n<ul style=\"list-style-type: disc;\">\n<li>Emise sklen&iacute;kov&yacute;ch plyn\u016f<\/li>\n<li>Spot\u0159eba energie<\/li>\n<li>Nakl&aacute;d&aacute;n&iacute; s\u00a0odpady<\/li>\n<li>Vodn&iacute; zdroje<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Soci&aacute;ln&iacute; (S)<\/strong><\/h3>\n<ul style=\"list-style-type: square;\">\n<li>Pracovn&iacute; podm&iacute;nky<\/li>\n<li>Rovnost p\u0159&iacute;le\u017eitost&iacute;<\/li>\n<li>Bezpe\u010dnost pr&aacute;ce<\/li>\n<li>Komunitn&iacute; aktivity<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><strong>Governance (G)<\/strong><\/h3>\n<ul style=\"list-style-type: circle;\">\n<li>Anti-corruption politiky<\/li>\n<li>Diverzita v\u00a0managementu<\/li>\n<li>Transparentnost<\/li>\n<li>Etick&eacute; kodexy<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><strong>Praktick&eacute; kroky<\/strong><\/h2>\n<h3><strong>Krok 1: Anal&yacute;za gaps<\/strong><\/h3>\n<p>Zjist\u011bte, co u\u017e m&aacute;te a\u00a0co chyb&iacute;.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Krok 2: Sb\u011br dat<\/strong><\/h3>\n<p>Nastavte syst&eacute;m pro sb\u011br dat ze v&scaron;ech odd\u011blen&iacute;.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Krok 3: P\u0159&iacute;prava reportu<\/strong><\/h3>\n<p>Vytvo\u0159te strukturovan&yacute; report dle CSRD standard\u016f.<\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Krok 4: Ov\u011b\u0159en&iacute;<\/strong><\/h3>\n<p>Nechte report ov\u011b\u0159it extern&iacute;m auditorem.<\/p>\n<p>&nbsp;<\/p>\n<h2><strong>Sankce<\/strong><\/h2>\n<p>Za poru&scaron;en&iacute; povinnost&iacute;: Pokuty a\u017e 10\u00a0milion\u016f EUR, reputa\u010dn&iacute; riziko, ztr&aacute;ta investic<\/p>\n<p>&nbsp;<\/p>\n<section class=\"mp-faq\" aria-labelledby=\"mp-faq-title\"><h2 id=\"mp-faq-title\" class=\"mp-faq__title\">FAQ<\/h2><div class=\"mp-faq__list\"><details class=\"mp-faq__item\" open>\n\t\t\t\t<summary class=\"mp-faq__q\">Co je CSRD?<\/summary>\n\t\t\t\t<div class=\"mp-faq__a\"><p>Corporate Sustainability Reporting Directive - nov\u00e1 EU sm\u011brnice o\u00a0ESG reportingu.<\/p>\n<\/div>\n\t\t\t<\/details><details class=\"mp-faq__item\">\n\t\t\t\t<summary class=\"mp-faq__q\">Kde se report zve\u0159ej\u0148uje?<\/summary>\n\t\t\t\t<div class=\"mp-faq__a\"><p>V\u00fdro\u010dn\u00ed zpr\u00e1va, web firmy, datab\u00e1ze EU.<\/p>\n<\/div>\n\t\t\t<\/details><details class=\"mp-faq__item\">\n\t\t\t\t<summary class=\"mp-faq__q\">Jak\u00fd je rozd\u00edl mezi ESG a\u00a0CSR?<\/summary>\n\t\t\t\t<div class=\"mp-faq__a\"><p>CSR je dobrovoln\u00fd, ESG je povinn\u00fd (pro ur\u010dit\u00e9 firmy).<\/p>\n<\/p>\n<p>Tento reporting je nov\u00e1 realita. Pokud si nev\u00edte rady, na\u0161e advok\u00e1tn\u00ed kancel\u00e1\u0159 ModerniPravnik.cz v\u00e1m pom\u016f\u017ee s\u00a0p\u0159\u00edpravou.<\/p>\n<\/div>\n\t\t\t<\/details><\/div><\/section>\n<p>&nbsp;<\/p>\n<p><strong>Pot\u0159ebujete pomoct? Jsme tu pro v&aacute;s!<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Autor: Mgr.\u00a0Petr Uklein, vedouc&iacute; advok&aacute;t advok&aacute;tn&iacute; kancel&aacute;\u0159e ModerniPravnik.cz<\/p>\n<p class=\"wp-block-paragraph\">\n<div class=\"cta-form__wrapper\">\n<div class=\"cta-form__grid\">\n<div class=\"cta-form__info\">\n<div class=\"contact-container\">\n<div class=\"contact-left\">\n<h3> <strong>Napi\u0161te na\u0161im odborn\u00edk\u016fm, pom\u016f\u017eeme v\u00e1m!  <\/strong><\/h3>\n<div class=\"lawyers\">\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2024\/12\/Petr-Uklein-Grey.jpg\" alt=\"Advokat 1\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/Matej-Sedivy.png\" alt=\"Advokat 2\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2024\/12\/Barbora-Janackova-grey3.jpg\" alt=\"Advokat 3\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/martin-1.png\" alt=\"Advokat 4\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/radka-1.png\" alt=\"Advokat 5\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/image.png\" alt=\"Advokat 6\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div>\n<div class=\"lawyer\">\n                <img decoding=\"async\" src=\"https:\/\/modernipravnik.cz\/wp-content\/uploads\/2026\/01\/ruta.png\" alt=\"Advokat 7\"><br \/>\n                <span class=\"status\"><\/span>\n            <\/div><\/div>\n<div class=\"form-descr\">\nNev\u00e1hejte se s\u00a0n\u00e1mi pod\u011blit o\u00a0svou situaci a\u00a0stru\u010dn\u011b popsat, s\u00a0\u010d\u00edm v\u00e1m m\u016f\u017eeme pomoci. Sd\u011blte n\u00e1m, jak v\u00e1s m\u016f\u017eeme nejl\u00e9pe kontaktovat, a\u00a0n\u00e1\u0161 t\u00fdm se v\u00e1m obratem ozve s\u00a0n\u00e1vrhem \u0159e\u0161en\u00ed. Pro va\u0161i lep\u0161\u00ed orientaci doporu\u010dujeme se p\u0159edem sezn\u00e1mit s\u00a0na\u0161\u00edm <a href=\"https:\/\/modernipravnik.cz\/en\/cenik\/\"><strong>price list<\/strong><\/a> Services.\n<\/div>\n<div class=\"contact-info\">\n<p><strong> Po-P\u00e1: 9:00 -18:00 <\/strong><\/p>\n<p class=\"email\"><a href=\"mailto:info@modernipravnik.cz\">info@modernipravnik.cz<\/a><\/p>\n<p><a href=\"tel:+420732394849\"><\/p>\n<p class=\"phone\">\ud83d\udcde (+420) 732 394 849 <span><\/span><\/p>\n<p><\/a><\/p><\/div><\/div>\n<\/div>\n<\/div>\n<div class=\"cta-form__form\">\n<form class=\"mp-contact-form\" action=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf-lead.php\" method=\"post\" novalidate data-trp-original-action=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf-lead.php\">\n<input type=\"text\" name=\"website\" class=\"mp-cf-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\"><br \/>\n<input type=\"hidden\" name=\"page\" value=\"\"><\/p>\n<div class=\"mp-cf-row\">\n<input type=\"text\" name=\"first_name\" placeholder=\"Jm\u00e9no\" required><br \/>\n<input type=\"text\" name=\"last_name\" placeholder=\"P\u0159\u00edjmen\u00ed\" required>\n<\/div>\n<p><input type=\"tel\" name=\"phone\" placeholder=\"Phone\"><br \/>\n<input type=\"email\" name=\"email\" placeholder=\"E-mail\" required><br \/>\n<textarea name=\"message\" placeholder=\"Stru\u010dn\u011b popi\u0161te, s \u010d\u00edm v\u00e1m m\u016f\u017eeme pomoci\"><\/textarea><br \/>\n<label class=\"mp-cf-consent\"><input type=\"checkbox\" name=\"consent\" required> I consent to the processing of my personal data for the purpose of handling my inquiry.<\/label><br \/>\n<button type=\"submit\">Odeslat<\/button><\/p>\n<div class=\"mp-cf-status\" role=\"status\" aria-live=\"polite\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n<link rel=\"stylesheet\" href=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf.css\">\n<script src=\"https:\/\/modernipravnik.cz\/chatbot\/cf\/cf.js?v=1792426575\" defer><\/script>\n        <\/div><\/div><\/div>\n<style>\n.cta-form__wrapper {\n    margin: 40px 0;\n    background: #f2f2f2;\n    padding: 30px;\n    border-radius: 10px;\n}\n.cta-form__grid {\n    display: flex;\n    flex-wrap: wrap;\n    gap: 30px;\n    justify-content: space-between;\n}\n.cta-form__info {\n    flex: 1 1 48%;\n}\n.cta-form__form {\n    flex: 1 1 48%;\n    background: #fff;\n    padding: 20px;\n    border-radius: 10px;\n}\n\/* \u041c\u043e\u0431\u0438\u043b\u043a\u0438: 100% \u0448\u0438\u0440\u0438\u043d\u044b \u0438 \u0443\u0431\u0438\u0440\u0430\u0435\u043c \u0432\u043d\u0443\u0442\u0440\u0435\u043d\u043d\u0438\u0435 \u043f\u0430\u0434\u0434\u0438\u043d\u0433\u0438 *\/\n@media (max-width: 768px) {\n    .cta-form__wrapper {\n        padding: 0;\n        background: transparent;\n    }\n    .cta-form__grid {\n        flex-direction: column;\n        gap: 0;\n    }\n    .cta-form__info, .cta-form__form {\n        flex: 1 1 100%;\n        padding: 20px;\n        border-radius: 0;\n    }\n}\n<\/style>\n<\/p>\n<p>V\u0161echny tyto slu\u017eby a\u00a0produkty v\u00e1m pomohou snadno zvl\u00e1dnout. Nev\u00e1hejte n\u00e1s kontaktovat a\u00a0objednejte si na\u0161e slu\u017eby, smlouvy \u010di produkty p\u0159\u00edmo na webu.<\/p>","protected":false},"excerpt":{"rendered":"<p>Od roku 2026\u00a0se ESG reporting st\u00e1v\u00e1 kl\u00ed\u010dovou povinnost\u00ed pro st\u0159edn\u00ed a\u00a0velk\u00e9 firmy v\u00a0EU. P\u0159in\u00e1\u0161\u00edme p\u0159ehled, koho se t\u00fdk\u00e1, jak\u00e9 oblasti mus\u00ed firmy sledovat a\u00a0jak\u00e9 kroky jsou nezbytn\u00e9 pro spln\u011bn\u00ed nov\u00fdch po\u017eadavk\u016f.<\/p>","protected":false},"author":754,"featured_media":12919,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2782],"tags":[2523,2531,2521,2527,2529,2525],"class_list":["post-11453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","tag-csrd","tag-esg","tag-esg-reporting","tag-korporatni-compliance","tag-pravo-eu","tag-udrzitelnost-podnikani"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ESG reporting: Povinnosti pro firmy od 2026<\/title>\n<meta name=\"description\" content=\"ESG reporting p\u0159in\u00e1\u0161\u00ed firm\u00e1m nov\u00e9 povinnosti podle evropsk\u00e9 legislativy. 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