{"id":630,"date":"2023-12-12T10:21:07","date_gmt":"2023-12-12T10:21:07","guid":{"rendered":"https:\/\/new.ekowatt.cz\/?page_id=630"},"modified":"2026-02-24T11:41:44","modified_gmt":"2026-02-24T11:41:44","slug":"eu-taxonomie-a-esg-environmental-social-and-governance","status":"publish","type":"page","link":"https:\/\/ekowatt.cz\/index.php\/eu-taxonomie-a-esg-environmental-social-and-governance\/","title":{"rendered":"EU taxonomie a&nbsp;ESG Environmental, Social and Governance"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"630\" class=\"elementor elementor-630\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b2e1a16 e-flex e-con-boxed e-con e-parent\" data-id=\"5b2e1a16\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7d67a299 e-con-full e-flex e-con e-child\" data-id=\"7d67a299\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd8d444 elementor-widget elementor-widget-image\" data-id=\"4dd8d444\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1080\" height=\"1340\" src=\"https:\/\/ekowatt.cz\/wp-content\/uploads\/2023\/12\/Frame-18.jpg\" class=\"attachment-full size-full wp-image-947\" alt srcset=\"https:\/\/ekowatt.cz\/wp-content\/uploads\/2023\/12\/Frame-18.jpg 1080w, https:\/\/ekowatt.cz\/wp-content\/uploads\/2023\/12\/Frame-18-242x300.jpg 242w, https:\/\/ekowatt.cz\/wp-content\/uploads\/2023\/12\/Frame-18-825x1024.jpg 825w, https:\/\/ekowatt.cz\/wp-content\/uploads\/2023\/12\/Frame-18-768x953.jpg 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42a101f e-con-full e-flex e-con e-child\" data-id=\"42a101f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c16afa4 elementor-widget elementor-widget-heading\" data-id=\"3c16afa4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">EU taxonomie a&nbsp;ESG (Environmental, Social and Governance)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18907721 elementor-widget elementor-widget-text-editor\" data-id=\"18907721\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tax\u00adonomie EU je n\u00e1stroj umo\u017e\u0148u\u00adj\u00edc\u00ed klasi\u00adfikaci udr\u017eitel\u00adn\u00fdch eko\u00adnom\u00adick\u00ad\u00fdch aktiv\u00adit&nbsp;firem<\/p><p><strong>Tax\u00adonomie EU<\/strong> je p\u0159ede\u00adv\u0161\u00edm n\u00e1stro\u00adjem umo\u017e\u0148u\u00adj\u00edc\u00edm klasi\u00adfikaci udr\u017eitel\u00adn\u00fdch eko\u00adnom\u00adick\u00ad\u00fdch aktiv\u00adit. Jej\u00ed exis\u00adtence vytv\u00e1\u0159\u00ed <strong>spole\u010dn\u00fd jazyk<\/strong> pro jed\u00adnotliv\u00e9 akt\u00e9ry, a&nbsp;sjed\u00adnocu\u00adje tak defini\u00adci toho, jak\u00e9 aktiv\u00adi\u00adty lze pova\u017eo\u00advat za udr\u017eitel\u00adn\u00e9. P\u0159is\u00adp\u011b\u00adje tak\u00e9 k&nbsp;<strong>trans\u00adpar\u00adent\u00adnos\u00adti<\/strong> charak\u00adteru inves\u00adtic, a&nbsp;t\u00edm p\u00e1dem povede k&nbsp;infor\u00admovan\u011bj\u0161\u00edm investi\u010dn\u00edm rozhod\u00adnut\u00edm. Hlavn\u00edm o\u010dek\u00e1\u00advan\u00fdm p\u0159\u00ednosem tax\u00adonomie je p\u0159e\u00adsun soukrom\u00e9ho kapit\u00e1lu od zne\u010di\u0161\u0165u\u00adj\u00edc\u00edch pro\u00adjek\u00adt\u016f k&nbsp;udr\u017eiteln\u00fdm.<\/p><p><strong>ESG neboli \u201eEnvi\u00adron\u00admen\u00adtal, Social and Cor\u00adpo\u00adrate Gov\u00ader\u00adnance\u201c<\/strong> \u2013 se zab\u00fdv\u00e1 zod\u00adpov\u011bd\u00adn\u00fdm chov\u00e1n\u00edm firem ve vztahu k&nbsp;\u017eiv\u00adot\u00adn\u00ed\u00admu prost\u0159ed\u00ed, ke spole\u010dnos\u00adti i&nbsp;k \u0159\u00edzen\u00ed rizik.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74bf747 elementor-widget elementor-widget-button\" data-id=\"74bf747\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/ekowatt.cz\/index.php\/sluzby\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">V\u0161ech\u00adny slu\u017eby<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4218c44 e-flex e-con-boxed e-con e-parent\" data-id=\"4218c44\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-936200c e-con-full e-flex e-con e-child\" data-id=\"936200c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8e18a0 elementor-widget elementor-widget-heading\" data-id=\"c8e18a0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ESG ozna\u010duje t\u0159i hlavn\u00ed faktory, kter\u00e9 ovliv\u0148uj\u00ed udr\u017eitelnost spole\u010dnosti:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2085bb e-con-full e-flex e-con e-child\" data-id=\"e2085bb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4591f9 elementor-widget elementor-widget-text-editor\" data-id=\"c4591f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Envi\u00adron\u00admen\u00adt\u00e1l\u00adn\u00ed fak\u00adtor (\u201eE\u201c) <\/strong>\u0159e\u0161\u00ed dopady spot\u0159e\u00adby zdro\u00adj\u016f jak\u00e9hokoli pod\u00adniku na \u017eiv\u00adot\u00adn\u00ed prost\u0159ed\u00ed, jako je uhl\u00edkov\u00e1 stopa, vypou\u0161t\u011bn\u00ed odpad\u00adn\u00edch vod a&nbsp;dal\u0161\u00ed \u010din\u00adnos\u00adti ovliv\u0148u\u00adj\u00edc\u00ed \u017eiv\u00adot\u00adn\u00ed prost\u0159ed\u00ed. Envi\u00adron\u00admen\u00adt\u00e1l\u00adn\u00ed aspekt je obzvl\u00e1\u0161t\u011b d\u016fle\u017eit\u00fd v&nbsp;sou\u010das\u00adn\u00e9 dob\u011b, kdy se spole\u010dnos\u00adti po cel\u00e9m sv\u011bt\u011b sna\u017e\u00ed splnit envi\u00adron\u00admen\u00adt\u00e1l\u00adn\u00ed po\u017ea\u00addavky Pa\u0159\u00ed\u017esk\u00e9 dohody a&nbsp;zas\u00adtavit nevrat\u00adn\u00e9 zm\u011bny kli\u00admatu. Ty, kter\u00e9 sv\u00e9 emise sni\u017eu\u00adj\u00ed, zaz\u00adna\u00admen\u00e1\u00adva\u00adj\u00ed v&nbsp;pr\u016fb\u011bhu \u010dasu n\u00e1r\u016fst v\u00fdnos\u016f.<\/li><\/ul><ul><li><strong>Soci\u00e1l\u00adn\u00ed fak\u00adtor (\u201eS\u201c)<\/strong> se soust\u0159ed\u00ed na to, jak pod\u00adnik spolupracu\u00adje s&nbsp;komu\u00adni\u00adta\u00admi, v&nbsp;nich\u017e p\u016fsob\u00ed. Zkoum\u00e1 tak\u00e9 intern\u00ed poli\u00adtiky t\u00fdka\u00adj\u00edc\u00ed se nap\u0159\u00edk\u00adlad inkluze, vztah\u016f spole\u010dnos\u00adti se zam\u011bst\u00adnan\u00adci, z\u00e1kazn\u00edky a&nbsp;dal\u0161\u00ed\u00admi zain\u00adtereso\u00advan\u00fd\u00admi strana\u00admi. Zdrav\u00ed a&nbsp;bezpe\u010dnost na pra\u00adcov\u00adi\u0161ti, bezpe\u010dnost a&nbsp;kvali\u00adta v\u00fdrobk\u016f a&nbsp;ochrana spot\u0159ebitele jsou dal\u0161\u00ed z&nbsp;mno\u00adha soci\u00e1l\u00adn\u00edch ukaza\u00adtel\u016f, kter\u00e9 se berou v&nbsp;\u00favahu.<\/li><\/ul><ul><li><strong>Fak\u00adtor \u0159\u00edzen\u00ed rizik (\u201eG\u201c&nbsp;)<\/strong>z anglick\u00ad\u00e9ho Gov\u00ader\u00adnance,&nbsp;se t\u00fdk\u00e1 intern\u00edch pos\u00adtup\u016f a&nbsp;poli\u00adtik, kter\u00e9 vedou k&nbsp;efek\u00adtivn\u00ed\u00admu rozhodov\u00e1n\u00ed a&nbsp;dodr\u017eov\u00e1n\u00ed pr\u00e1vn\u00edch p\u0159ed\u00adpis\u016f. Do spr\u00e1vy a&nbsp;\u0159\u00edzen\u00ed spad\u00e1 nap\u0159\u00edk\u00adlad slo\u017een\u00ed spr\u00e1vn\u00ed rady, odm\u011b\u0148ov\u00e1n\u00ed a&nbsp;dohled nad vedouc\u00ed\u00admi pra\u00adcov\u00adn\u00edky spole\u010dnos\u00adti, dodr\u017eov\u00e1n\u00ed pr\u00e1v akcion\u00e1\u0159\u016f a&nbsp;dal\u0161\u00ed.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c5e350e e-flex e-con-boxed e-con e-parent\" data-id=\"2c5e350e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb7cd9a elementor-widget elementor-widget-heading\" data-id=\"1fb7cd9a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M\u00e1te z\u00e1jem o&nbsp;na\u0161e slu\u017eby?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dc47c2 elementor-widget elementor-widget-text-editor\" data-id=\"5dc47c2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Napi\u0161te n\u00e1m nebo zav\u00adole\u00adjte, r\u00e1di v\u00e1m pom\u016f\u017eeme.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4febbb9f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4febbb9f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/ekowatt.cz\/index.php\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Kon\u00adtakt<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>EU tax\u00adonomie a&nbsp;ESG (Envi\u00adron\u00admen\u00adtal, Social and Gov\u00ader\u00adnance) Tax\u00adonomie EU je n\u00e1stroj umo\u017e\u0148u\u00adj\u00edc\u00ed klasi\u00adfikaci udr\u017eitel\u00adn\u00fdch eko\u00adnom\u00adick\u00ad\u00fdch aktiv\u00adit&nbsp;firem Tax\u00adonomie EU je p\u0159ede\u00adv\u0161\u00edm n\u00e1stro\u00adjem umo\u017e\u0148u\u00adj\u00edc\u00edm klasi\u00adfikaci udr\u017eitel\u00adn\u00fdch eko\u00adnom\u00adick\u00ad\u00fdch aktiv\u00adit. Jej\u00ed exis\u00adtence vytv\u00e1\u0159\u00ed spole\u010dn\u00fd jazyk pro jed\u00adnotliv\u00e9 akt\u00e9ry, a&nbsp;sjed\u00adnocu\u00adje tak defini\u00adci toho, jak\u00e9 aktiv\u00adi\u00adty lze pova\u017eo\u00advat za udr\u017eitel\u00adn\u00e9. P\u0159is\u00adp\u011b\u00adje tak\u00e9 k&nbsp;trans\u00adpar\u00adent\u00adnos\u00adti charak\u00adteru inves\u00adtic, a&nbsp;t\u00edm p\u00e1dem povede k&nbsp;infor\u00admovan\u011bj\u0161\u00edm investi\u010dn\u00edm rozhodnut\u00edm.&nbsp;[\u2026]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"wp_typography_post_enhancements_disabled":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","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":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","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":"default","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":""},"class_list":["post-630","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/pages\/630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/comments?post=630"}],"version-history":[{"count":61,"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/pages\/630\/revisions"}],"predecessor-version":[{"id":2788,"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/pages\/630\/revisions\/2788"}],"wp:attachment":[{"href":"https:\/\/ekowatt.cz\/index.php\/wp-json\/wp\/v2\/media?parent=630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}