{"id":2467,"date":"2024-03-31T08:34:51","date_gmt":"2024-03-31T08:34:51","guid":{"rendered":"https:\/\/sources-matter.com\/?p=2467"},"modified":"2026-07-27T10:58:58","modified_gmt":"2026-07-27T10:58:58","slug":"evropska-rada-dava-zelenou-smernici-csddd","status":"publish","type":"post","link":"https:\/\/sources-matter.com\/en\/evropska-rada-dava-zelenou-smernici-csddd\/sources-matter","title":{"rendered":"Evropsk\u00e1 rada d\u00e1v\u00e1 zelenou Sm\u011brnici CSDDD: Co to znamen\u00e1 pro firmy?"},"content":{"rendered":"

Evpropsk\u00e1 rada d\u00e1v\u00e1 zelenou sm\u011brnici CSDDD: Nov\u00fd rozm\u011br udr\u017eitelnosti a firemn\u00ed odpov\u011bdnosti<\/strong><\/h2>\n\n\n\n

Evropsk\u00e1 unie neust\u00e1le pracuje na pos\u00edlen\u00ed udr\u017eitelnosti a soci\u00e1ln\u00ed odpov\u011bdnosti podnik\u016f, co\u017e se odr\u00e1\u017e\u00ed ve v\u00fdvoji Sm\u011brnice o n\u00e1le\u017eit\u00e9 p\u00e9\u010di podnik\u016f v oblasti udr\u017eitelnosti – Corporate Sustainability Due Diligence Directive (CSDDD, neboli CS3D), kter\u00e1 byla schv\u00e1len\u00e1 Evropskou radou v\u00a0polovin\u011b b\u0159ezna.<\/p>\n\n\n\n

P\u016fvodn\u011b kone\u010dn\u00fd n\u00e1vrh sm\u011brnice CSDDD, kter\u00fd se zd\u00e1l b\u00fdt p\u0159ipraven\u00fd ke schv\u00e1len\u00ed byl zve\u0159ejn\u011bn 30. ledna. Tato podpora v\u0161ak rychle klesla pot\u00e9, co N\u011bmecko nazna\u010dilo, \u017ee se zdr\u017e\u00ed hlasov\u00e1n\u00ed, a to proto\u017ee N\u011bmecko ji\u017e m\u00e1 sv\u016fj vlastn\u00ed ekvivalent z\u00e1kona o n\u00e1le\u017eit\u00e9 p\u00e9\u010di. Francie, It\u00e1lie a dal\u0161\u00ed \u010dlenov\u00e9 n\u00e1sledovali p\u0159\u00edkladu N\u011bmecka co se zdr\u017een\u00ed hlasov\u00e1n\u00ed t\u00fd\u010de, tak\u017ee bylo jasn\u00e9, \u017ee Evropsk\u00e1 rada nebude schopna z\u00edskat v\u011bt\u0161inovou podporu.<\/p>\n\n\n\n

N\u00e1sledovalo 45 dn\u00ed jedn\u00e1n\u00ed za zav\u0159en\u00fdmi dve\u0159mi, kdy pot\u00e9, v polovin\u011b b\u0159ezna Evropsk\u00e1 rada opakovan\u011b za\u0159adila CSDDD na po\u0159ad jedn\u00e1n\u00ed. Rozsah p\u016fsobnosti dot\u010den\u00fdch spole\u010dnost\u00ed byl oproti p\u016fvodn\u00edmu n\u00e1vrhu sn\u00ed\u017een o 70 %, a to na 1000 zam\u011bstnanc\u016f a 450 milion\u016f obratu (EUR), kter\u00fd se vztahuje i na spole\u010dnosti mimo EU. Dal\u0161\u00edm krokem je hlasov\u00e1n\u00ed Evropsk\u00e9ho parlamentu, kter\u00e9 se uskute\u010dn\u00ed v dubnu a jeho p\u0159ijet\u00ed a zve\u0159ejn\u011bn\u00ed se o\u010dek\u00e1v\u00e1 do l\u00e9ta leto\u0161n\u00edho roku.<\/p>\n\n\n\n

Sm\u011brnice se tedy prim\u00e1rn\u011b vztahuje na velk\u00e9 spole\u010dnosti, kter\u00e9 maj\u00ed v Evropsk\u00e9 unii v\u00fdznamn\u00fd ekonomick\u00fd vliv. C\u00edlem t\u00e9to sm\u011brnice je zajistit, aby podniky identifikovaly, p\u0159edch\u00e1zely a minimalizovaly negativn\u00ed dopady sv\u00e9ho p\u016fsoben\u00ed na lidsk\u00e1 pr\u00e1va a \u017eivotn\u00ed prost\u0159ed\u00ed, a to v r\u00e1mci sv\u00e9ho p\u016fsoben\u00ed a dodavatelsk\u00fdch \u0159et\u011bzc\u016f, za kter\u00e9 se spole\u010dnosti stanou zodpov\u011bdn\u00e9.<\/p>\n\n\n\n

Z\u00e1sadn\u00ed a kl\u00ed\u010dovou sou\u010d\u00e1st\u00ed sm\u011brnice je nicm\u00e9n\u011b zam\u011b\u0159en\u00ed na n\u00e1le\u017eitou p\u00e9\u010di (due diligence) v dodavatelsk\u00fdch \u0159et\u011bzc\u00edch. Tato skute\u010dnost m\u00e1 v praxi za n\u00e1sledek to, \u017ee nejenom spole\u010dnosti, kter\u00e9 jsou p\u0159\u00edmo ovlivn\u011bny touto sm\u011brnic\u00ed, ale tak\u00e9 jejich dodavatel\u00e9 a subdodavatel\u00e9, mus\u00ed implementovat d\u016fkladn\u00e9 kontroln\u00ed mechanismy a procesy due diligence. Co\u017e znamen\u00e1, \u017ee v\u0161echny \u00farovn\u011b dodavatelsk\u00e9ho \u0159et\u011bzce budou vyzv\u00e1ny k sou\u010dinnosti a k tomu, aby prokazateln\u011b uplat\u0148ovaly kroky vedouc\u00ed ke zvy\u0161ov\u00e1n\u00ed transparentnosti informac\u00ed a vlastn\u00ed odpov\u011bdnosti.<\/p>\n\n\n\n

EU Sm\u011brnice CSDDD je v\u00fdznamn\u00fdm krokem sm\u011brem k odpov\u011bdn\u011bj\u0161\u00edmu a udr\u017eiteln\u011bj\u0161\u00edmu podnik\u00e1n\u00ed v r\u00e1mci Evropsk\u00e9 unie. A\u010dkoli p\u0159edstavuje pro spole\u010dnosti \u0159adu v\u00fdzev, jej\u00ed implementace m\u016f\u017ee v\u00e9st k lep\u0161\u00edmu soci\u00e1ln\u00edmu a environment\u00e1ln\u00edmu p\u016fsoben\u00ed spole\u010dnost\u00ed, co\u017e je v z\u00e1jmu v\u0161ech. Spole\u010dnosti by m\u011bly co nejd\u0159\u00edve za\u010d\u00edt s p\u0159\u00edpravami na spln\u011bn\u00ed nov\u00fdch po\u017eadavk\u016f, aby byly v souladu s legislativou a p\u0159isp\u00edvaly k pozitivn\u00ed zm\u011bn\u011b v glob\u00e1ln\u00edm m\u011b\u0159\u00edtku.<\/p>\n\n\n\n

Podniky, kter\u00e9 proaktivn\u011b p\u0159istupuj\u00ed k t\u011bmto zm\u011bn\u00e1m, mohou zlep\u0161it svou reputaci, sn\u00ed\u017eit rizika a otev\u0159\u00edt si dve\u0159e k nov\u00fdm trh\u016fm a investic\u00edm.<\/p>\n\n\n\n

<\/p>\n\n\n\n

P\u0159\u00edklad z praxe<\/strong>: Conflict Minerals<\/strong><\/h2>\n\n\n\n

Evropsk\u00e9 spole\u010dnosti mus\u00ed nyn\u00ed zaji\u0161\u0165ovat, \u017ee c\u00edn, wolfram, tantal a zlato (3TG) dov\u00e1\u017een\u00e9 do EU poch\u00e1zej\u00ed z etick\u00fdch zdroj\u016f nezasa\u017een\u00fdch konfliktem. Tyto po\u017eadavky jsou d\u00e1ny EU Na\u0159\u00edzen\u00edm<\/a> o povinnostech n\u00e1le\u017eit\u00e9 p\u00e9\u010de v dodavatelsk\u00e9m \u0159et\u011bzci pro n\u011bkter\u00e9 dovozce c\u00ednu, tantalu, wolframu, jejich rud a zlata.<\/p>\n\n\n\n

Ustanoven\u00ed t\u00e9to Sm\u011brnice CSDDD t\u00fdkaj\u00edc\u00ed se n\u00e1le\u017eit\u00e9 p\u00e9\u010de se budou tak\u00e9 vztahovat na spole\u010dnosti, kter\u00e9 nejsou p\u0159\u00edmo dot\u010deny v\u00fd\u0161e zm\u00edn\u011bn\u00fdm na\u0159\u00edzen\u00edm. To zahrnuje firmy, kter\u00e9 pou\u017e\u00edvaj\u00ed tyto miner\u00e1ly b\u011bhem sv\u00fdch v\u00fdrobn\u00edch proces\u016f (nap\u0159. v\u00fdrobci a dodavatel\u00e9 v r\u00e1mci automobilov\u00e9ho, leteck\u00e9ho \u010di zdravotnick\u00e9ho pr\u016fmyslu, \u010di v\u00fdrobci spot\u0159ebn\u00ed elektroniky).<\/p>\n\n\n\n

Sm\u011brnice se d\u00e1le nebude vztahovat jen na 3TG, ale tak\u00e9 na dodavatelsk\u00e9 (hodnotov\u00e9 \u0159et\u011bzce) dal\u0161\u00edch nerostn\u00fdch surovin, kter\u00e9 maj\u00ed nep\u0159\u00edzniv\u00e9 dopady na lidsk\u00e1 pr\u00e1va, klima a \u017eivotn\u00ed prost\u0159ed\u00ed. V\u00fdrobn\u00ed spole\u010dnosti se ji\u017e mohou setk\u00e1vat s \u017e\u00e1dostmi pro n\u00e1le\u017eitou p\u00e9\u010di v r\u00e1mci Kobaltu a Sl\u00eddy, kter\u00e9 se reportuj\u00ed pomoc\u00ed \u0161ablony EMRT (Extended Mineral Reporting Template).<\/p>\n\n\n\n

<\/div>\n\n\n\n

Pokud hled\u00e1te spolehliv\u00e9ho partnera, kter\u00fd v\u00e1m pom\u016f\u017ee s mapov\u00e1n\u00edm konfliktn\u00edch miner\u00e1l\u016f ve va\u0161ich dodavatelsk\u00fdch \u0159et\u011bzc\u00edch, obra\u0165te se na spole\u010dnost Sources-Matter.<\/a> Na\u0161e rozs\u00e1hl\u00e9 znalosti a odborn\u00e9 postupy zaji\u0161\u0165uj\u00ed, \u017ee va\u0161e dodavatelsk\u00e9 \u0159et\u011bzce budou transparentn\u00ed a odpov\u011bdn\u00e9. <\/p>\n\n\n\n

Contact us<\/a> <\/strong>je\u0161t\u011b dnes a zjist\u011bte, jak m\u016f\u017eeme spole\u010dn\u011b pracovat na zaji\u0161t\u011bn\u00ed udr\u017eiteln\u011bj\u0161\u00ed budoucnosti.<\/p>","protected":false},"excerpt":{"rendered":"

Evpropsk\u00e1 rada d\u00e1v\u00e1 zelenou sm\u011brnici CSDDD: Nov\u00fd rozm\u011br udr\u017eitelnosti a firemn\u00ed odpov\u011bdnosti Evropsk\u00e1 unie neust\u00e1le pracuje na pos\u00edlen\u00ed udr\u017eitelnosti a soci\u00e1ln\u00ed odpov\u011bdnosti podnik\u016f, co\u017e se odr\u00e1\u017e\u00ed ve v\u00fdvoji Sm\u011brnice o n\u00e1le\u017eit\u00e9 p\u00e9\u010di podnik\u016f v oblasti udr\u017eitelnosti – Corporate Sustainability Due Diligence Directive (CSDDD, neboli CS3D), kter\u00e1 byla schv\u00e1len\u00e1 Evropskou radou v\u00a0polovin\u011b b\u0159ezna. P\u016fvodn\u011b kone\u010dn\u00fd n\u00e1vrh […]<\/p>\n","protected":false},"author":1,"featured_media":231137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[124],"tags":[98,36,45,39],"class_list":["post-2467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-konfliktni-mineraly","tag-csddd","tag-esg-konfliktni-mineraly","tag-esg-reporting","tag-konfliktni-mineraly"],"_links":{"self":[{"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/posts\/2467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/comments?post=2467"}],"version-history":[{"count":4,"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/posts\/2467\/revisions"}],"predecessor-version":[{"id":231118,"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/posts\/2467\/revisions\/231118"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/media\/231137"}],"wp:attachment":[{"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/media?parent=2467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/categories?post=2467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sources-matter.com\/en\/wp-json\/wp\/v2\/tags?post=2467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}