{"id":1115,"date":"2025-04-01T09:40:25","date_gmt":"2025-04-01T07:40:25","guid":{"rendered":"https:\/\/www.premieresg.sk\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/"},"modified":"2025-04-01T09:40:25","modified_gmt":"2025-04-01T07:40:25","slug":"co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus","status":"publish","type":"post","link":"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/","title":{"rendered":"\u010co prin\u00e1\u0161a reforma vykazovania udr\u017eate\u013enosti Omnibus?"},"content":{"rendered":"<p style=\"text-align: justify;\">Minul\u00fa stredu Eur\u00f3pska komisia predstavila bal\u00edk n\u00e1vrhov Omnibus, ktor\u00fd m\u00e1 za cie\u013e zn\u00ed\u017ei\u0165 administrat\u00edvnu z\u00e1\u0165a\u017e spojen\u00fa s vykazovan\u00edm inform\u00e1ci\u00ed o udr\u017eate\u013enosti (ESG) pre podniky. Tieto zmeny reaguj\u00fa na po\u017eiadavky firiem na zjednodu\u0161enie administrat\u00edvnych a regula\u010dn\u00fdch povinnost\u00ed. Bal\u00edk sa sklad\u00e1 z dvoch \u010dast\u00ed: prv\u00e1 sa t\u00fdka \u00fapravy povinnost\u00ed v oblasti vykazovania a druh\u00e1 navrhuje odklad term\u00ednov vykazovania.<\/p>\n<p>Omnibus I \u2013 zmeny t\u00fdkaj\u00face sa povinn\u00e9ho vykazovania:<\/p>\n<ul>\n<p style=\"text-align: justify;\">\n<li><strong>Zv\u00fd\u0161enie prahovej hodnoty po\u010dtu zamestnancov<\/strong>: Povinnos\u0165 vykazovania sa bude t\u00fdka\u0165 iba firiem, ktor\u00e9 zamestn\u00e1vaj\u00fa viac ako 1000 os\u00f4b (predt\u00fdm 250), a z\u00e1rove\u0148 musia sp\u013a\u0148a\u0165 aspo\u0148 jedno z nasleduj\u00facich krit\u00e9ri\u00ed: obrat vy\u0161\u0161\u00ed ako 50 mil. EUR alebo celkov\u00e9 akt\u00edva nad 25 mil. EUR. P\u00f4vodn\u00e1 podmienka, pod\u013ea ktorej podniky musia splni\u0165 dve z troch krit\u00e9ri\u00ed, zost\u00e1va v platnosti, pri\u010dom minim\u00e1lny po\u010det zamestnancov 1000 bude musie\u0165 by\u0165 v\u017edy splnen\u00fd.<\/li>\n<p style=\"text-align: justify;\">\n<li><strong>Zjednodu\u0161enie vykazovania v dod\u00e1vate\u013eskom re\u0165azci<\/strong>: Jednou z k\u013e\u00fa\u010dov\u00fdch po\u017eiadaviek smernice CSRD a \u0161tandardov ESRS bola povinnos\u0165 vykazova\u0165 inform\u00e1cie o udr\u017eate\u013enosti nielen za samotn\u00fa firmu, ale aj za cel\u00fd jej dod\u00e1vate\u013esko-odberate\u013esk\u00fd re\u0165azec. T\u00e1to po\u017eiadavka bola n\u00e1ro\u010dn\u00e1, no z\u00e1rove\u0148 pon\u00fakala pr\u00edle\u017eitos\u0165 na detailn\u00e9 mapovanie udr\u017eate\u013enosti po\u010das cel\u00e9ho \u017eivotn\u00e9ho cyklu produktu alebo slu\u017eby. N\u00e1vrh v r\u00e1mci Omnibusu I v\u0161ak uklad\u00e1 povinnos\u0165 zbiera\u0165 tieto inform\u00e1cie len od dod\u00e1vate\u013eov a odberate\u013eov, ktor\u00ed sp\u013a\u0148aj\u00fa nov\u00e9 podmienky uveden\u00e9 v bode 1.<\/li>\n<p style=\"text-align: justify;\">\n<li><strong>Zru\u0161enie 3. vlny vykazovania<\/strong>: Pod\u013ea smernice CSRD a jej postupn\u00e9ho zav\u00e1dzania mali mal\u00e9 a stredn\u00e9 podniky k\u00f3tovan\u00e9 na burze, kapt\u00edvne pois\u0165ovne a menej zlo\u017eit\u00e9 \u00faverov\u00e9 in\u0161tit\u00facie za\u010da\u0165 vykazova\u0165 inform\u00e1cie o udr\u017eate\u013enosti za rok 2027. Omnibus I v\u0161ak t\u00fato povinnos\u0165 pre tieto typy podnikov \u00faplne zru\u0161il.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Omnibus II &#8211;\u00a0navrhuje odklad povinnosti vykazova\u0165 inform\u00e1cie o udr\u017eate\u013enosti o dva roky. To znamen\u00e1, \u017ee spolo\u010dnosti, ktor\u00e9 mali za\u010da\u0165 vykazova\u0165 tieto inform\u00e1cie v druhej vlne (prv\u00fdkr\u00e1t za rok 2025), by po prijat\u00ed nov\u00fdch pravidiel mali za\u010da\u0165 vykazova\u0165 tieto inform\u00e1cie a\u017e za rok 2027. Je d\u00f4le\u017eit\u00e9 zd\u00f4razni\u0165, \u017ee sa to t\u00fdka iba spolo\u010dnost\u00ed, ktor\u00e9 sp\u013a\u0148aj\u00fa nov\u00e9 podmienky stanoven\u00e9 v r\u00e1mci Omnibus I.<\/p>\n<p>Origin\u00e1l n\u00e1vrhu Eur\u00f3pskej komisie s \u010fal\u0161\u00edmi krit\u00e9riami n\u00e1jdete <a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-i_en\">TU<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Minul\u00fa stredu Eur\u00f3pska komisia predstavila bal\u00edk n\u00e1vrhov Omnibus, ktor\u00fd m\u00e1 za cie\u013e zn\u00ed\u017ei\u0165 administrat\u00edvnu z\u00e1\u0165a\u017e spojen\u00fa s vykazovan\u00edm inform\u00e1ci\u00ed o udr\u017eate\u013enosti (ESG) pre podniky. Tieto zmeny reaguj\u00fa na po\u017eiadavky firiem na zjednodu\u0161enie administrat\u00edvnych a regula\u010dn\u00fdch povinnost\u00ed. Bal\u00edk sa sklad\u00e1 z dvoch \u010dast\u00ed: prv\u00e1 sa t\u00fdka \u00fapravy povinnost\u00ed v oblasti vykazovania a druh\u00e1 navrhuje odklad term\u00ednov vykazovania. Omnibus I \u2013 zmeny t\u00fdkaj\u00face sa povinn\u00e9ho vykazovania: Zv\u00fd\u0161enie prahovej hodnoty po\u010dtu zamestnancov: Povinnos\u0165 vykazovania sa bude t\u00fdka\u0165 iba firiem, ktor\u00e9 zamestn\u00e1vaj\u00fa viac ako 1000 os\u00f4b (predt\u00fdm 250), a z\u00e1rove\u0148 musia sp\u013a\u0148a\u0165 aspo\u0148 jedno [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"class_list":["post-1115","post","type-post","status-publish","format-standard","hentry","category-uncategorized","wpautop"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u010co prin\u00e1\u0161a reforma vykazovania udr\u017eate\u013enosti Omnibus? - Premier Consulting ESG<\/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:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u010co prin\u00e1\u0161a reforma vykazovania udr\u017eate\u013enosti Omnibus? - Premier Consulting ESG\" \/>\n<meta property=\"og:description\" content=\"Minul\u00fa stredu Eur\u00f3pska komisia predstavila bal\u00edk n\u00e1vrhov Omnibus, ktor\u00fd m\u00e1 za cie\u013e zn\u00ed\u017ei\u0165 administrat\u00edvnu z\u00e1\u0165a\u017e spojen\u00fa s vykazovan\u00edm inform\u00e1ci\u00ed o udr\u017eate\u013enosti (ESG) pre podniky. Tieto zmeny reaguj\u00fa na po\u017eiadavky firiem na zjednodu\u0161enie administrat\u00edvnych a regula\u010dn\u00fdch povinnost\u00ed. Bal\u00edk sa sklad\u00e1 z dvoch \u010dast\u00ed: prv\u00e1 sa t\u00fdka \u00fapravy povinnost\u00ed v oblasti vykazovania a druh\u00e1 navrhuje odklad term\u00ednov vykazovania. Omnibus I \u2013 zmeny t\u00fdkaj\u00face sa povinn\u00e9ho vykazovania: Zv\u00fd\u0161enie prahovej hodnoty po\u010dtu zamestnancov: Povinnos\u0165 vykazovania sa bude t\u00fdka\u0165 iba firiem, ktor\u00e9 zamestn\u00e1vaj\u00fa viac ako 1000 os\u00f4b (predt\u00fdm 250), a z\u00e1rove\u0148 musia sp\u013a\u0148a\u0165 aspo\u0148 jedno [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/\" \/>\n<meta property=\"og:site_name\" content=\"Premier Consulting ESG\" \/>\n<meta property=\"article:published_time\" content=\"2025-04-01T07:40:25+00:00\" \/>\n<meta name=\"author\" content=\"Premier Consulting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Premier Consulting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/\",\"url\":\"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/\",\"name\":\"\u010co prin\u00e1\u0161a reforma vykazovania udr\u017eate\u013enosti Omnibus? - Premier Consulting ESG\",\"isPartOf\":{\"@id\":\"https:\/\/www.premieresg.sk\/en\/#website\"},\"datePublished\":\"2025-04-01T07:40:25+00:00\",\"author\":{\"@id\":\"https:\/\/www.premieresg.sk\/en\/#\/schema\/person\/bb3707a94d5b9a0a62772cd4ac25f909\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.premieresg.sk\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u010co prin\u00e1\u0161a reforma vykazovania udr\u017eate\u013enosti Omnibus?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.premieresg.sk\/en\/#website\",\"url\":\"https:\/\/www.premieresg.sk\/en\/\",\"name\":\"Premier Consulting ESG\",\"description\":\"Len \u010fal\u0161ia WordPress str\u00e1nka\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.premieresg.sk\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.premieresg.sk\/en\/#\/schema\/person\/bb3707a94d5b9a0a62772cd4ac25f909\",\"name\":\"Premier Consulting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.premieresg.sk\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e9e92b64660a8e0f0a50795f2226a2c866acfc29d6c20e81844352fb277c51aa?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e9e92b64660a8e0f0a50795f2226a2c866acfc29d6c20e81844352fb277c51aa?s=96&d=mm&r=g\",\"caption\":\"Premier Consulting\"},\"url\":\"https:\/\/www.premieresg.sk\/en\/author\/premier\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u010co prin\u00e1\u0161a reforma vykazovania udr\u017eate\u013enosti Omnibus? - Premier Consulting ESG","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.premieresg.sk\/en\/co-prinasa-reforma-vykazovania-udrzatelnosti-omnibus\/","og_locale":"en_US","og_type":"article","og_title":"\u010co prin\u00e1\u0161a reforma vykazovania udr\u017eate\u013enosti Omnibus? - Premier Consulting ESG","og_description":"Minul\u00fa stredu Eur\u00f3pska komisia predstavila bal\u00edk n\u00e1vrhov Omnibus, ktor\u00fd m\u00e1 za cie\u013e zn\u00ed\u017ei\u0165 administrat\u00edvnu z\u00e1\u0165a\u017e spojen\u00fa s vykazovan\u00edm inform\u00e1ci\u00ed o udr\u017eate\u013enosti (ESG) pre podniky. 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