{"id":22109,"date":"2026-09-07T20:47:34","date_gmt":"2026-09-07T18:47:34","guid":{"rendered":"https:\/\/www.cbcsd.cz\/?p=22109"},"modified":"2026-09-07T20:47:34","modified_gmt":"2026-09-07T18:47:34","slug":"navrh-seznamu-datovych-bodu-pro-revidovane-esrs-vypracovany-efrag-byl-zverejnen","status":"publish","type":"post","link":"https:\/\/www.cbcsd.cz\/en\/navrh-seznamu-datovych-bodu-pro-revidovane-esrs-vypracovany-efrag-byl-zverejnen\/","title":{"rendered":"N\u00e1vrh seznamu datov\u00fdch bod\u016f pro revidovan\u00e9 ESRS vypracovan\u00fd EFRAG byl zve\u0159ejn\u011bn"},"content":{"rendered":"<p>Dne 28.&nbsp;srpna 2026 <strong>zve\u0159ejnil sekretari\u00e1t EFRAG n\u00e1vrh seznamu datov\u00fdch bod\u016f pro revidovan\u00e9 Evropsk\u00e9 standardy pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti <\/strong>(<strong>\u201eESRS\u201c<\/strong>). Dokument m\u00e1 spole\u010dnostem pomoci s&nbsp;implementac\u00ed revidovan\u00fdch ESRS p\u0159ijat\u00fdch Evropskou komis\u00ed v&nbsp;\u010dervenci 2026 a usnadnit orientaci v&nbsp;po\u017eadavc\u00edch na zve\u0159ej\u0148ov\u00e1n\u00ed informac\u00ed. <strong>N\u00e1vrh seznamu datov\u00fdch bod\u016f <\/strong>(<strong>\u201eSeznam\u201c<\/strong>) je k&nbsp;dispozici na tomto <a href=\"https:\/\/www.efrag.org\/en\/media\/32781\" target=\"_blank\" rel=\"noopener\">odkazu<\/a>. <strong>Vysv\u011btluj\u00edc\u00ed dokument (Explanatory Note &#8211; Revised ESRS &#8211; Draft List of Datapoints and Draft XBRL Taxonomy 2026)<\/strong> k&nbsp;Seznamu je dostupn\u00fd na tomto <a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2026-08\/Explanatory%20Note%20-%20Revised%20ESRS%20-%20Draft%20List%20of%20Datapoints%20and%20Draft%20XBRL%20Taxonomy%202026.pdf\" target=\"_blank\" rel=\"noopener\">odkazu<\/a>.<\/p>\n<p>Nov\u00fd Seznam navazuje na d\u0159\u00edve publikovan\u00fd dokument <strong>IG 3 List of Datapoints<\/strong> a poskytuje ucelen\u00fd p\u0159ehled v\u0161ech datov\u00fdch bod\u016f vy\u017eadovan\u00fdch podle revidovan\u00fdch ESRS. Jeho c\u00edlem je podpo\u0159it spole\u010dnosti p\u0159i p\u0159\u00edprav\u011b v\u00fdkaz\u016f o udr\u017eitelnosti a p\u0159isp\u011bt k&nbsp;jednotn\u011bj\u0161\u00ed interpretaci po\u017eadavk\u016f standard\u016f.<\/p>\n<p>EFRAG sou\u010dasn\u011b p\u0159edstavila n\u011bkolik praktick\u00fdch vylep\u0161en\u00ed. Mezi n\u011b pat\u0159\u00ed zejm\u00e9na <strong>kategorizace datov\u00fdch bod\u016f podle typu \u00fadaj\u016f, propojen\u00ed s&nbsp;interaktivn\u00ed verz\u00ed ESRS prost\u0159ednictv\u00edm hypertextov\u00fdch odkaz\u016f a mo\u017enost mapov\u00e1n\u00ed po\u017eadavk\u016f v\u016f\u010di p\u016fvodn\u00ed verzi standard\u016f<\/strong> p\u0159ijat\u00e9 v&nbsp;roce 2023. D\u00edky tomu mohou u\u017eivatel\u00e9 l\u00e9pe sledovat zm\u011bny proveden\u00e9 v&nbsp;r\u00e1mci revize ESRS.<\/p>\n<p>EFRAG vyzvala odbornou ve\u0159ejnost, spole\u010dnosti i dal\u0161\u00ed z\u00fa\u010dastn\u011bn\u00e9 strany k&nbsp;posouzen\u00ed navr\u017een\u00e9ho Seznamu a identifikaci p\u0159\u00edpadn\u00fdch z\u00e1sadn\u00edch nedostatk\u016f. P\u0159ipom\u00ednky lze zas\u00edlat <strong>v r\u00e1mci ve\u0159ejn\u00e9 konzultace do 23.&nbsp;\u0159\u00edjna 2026<\/strong>, p\u0159i\u010dem\u017e fin\u00e1ln\u00ed verze dokumentu by m\u011bla b\u00fdt zve\u0159ejn\u011bna do konce roku 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dne 28.&nbsp;srpna 2026 zve\u0159ejnil sekretari\u00e1t EFRAG n\u00e1vrh seznamu datov\u00fdch bod\u016f pro revidovan\u00e9 Evropsk\u00e9 standardy pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti (\u201eESRS\u201c). Dokument m\u00e1 spole\u010dnostem &#8230; <a class=\"cz_readmore\" href=\"https:\/\/www.cbcsd.cz\/en\/navrh-seznamu-datovych-bodu-pro-revidovane-esrs-vypracovany-efrag-byl-zverejnen\/\"><i class=\"fa fa-angle-right\" aria-hidden=\"true\"><\/i><span>\u010c\u00edst v\u00edce<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":22110,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","iawp_total_views":0},"categories":[577],"tags":[],"_links":{"self":[{"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/posts\/22109"}],"collection":[{"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/comments?post=22109"}],"version-history":[{"count":1,"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/posts\/22109\/revisions"}],"predecessor-version":[{"id":22112,"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/posts\/22109\/revisions\/22112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/media\/22110"}],"wp:attachment":[{"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/media?parent=22109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/categories?post=22109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cbcsd.cz\/en\/wp-json\/wp\/v2\/tags?post=22109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}