{"id":6480,"date":"2026-04-08T11:46:49","date_gmt":"2026-04-08T11:46:49","guid":{"rendered":"https:\/\/learning.greensufabu.eu\/module\/zpravy-o-udrzitelnosti-a-certifikace"},"modified":"2026-07-20T10:34:43","modified_gmt":"2026-07-20T10:34:43","slug":"zpravy-o-udrzitelnosti-a-certifikace","status":"publish","type":"module","link":"https:\/\/learning.greensufabu.eu\/cs\/module\/zpravy-o-udrzitelnosti-a-certifikace","title":{"rendered":"Zpr\u00e1vy o udr\u017eitelnosti a certifikace"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6480\" class=\"elementor elementor-6480 elementor-3654\" data-elementor-post-type=\"module\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a604390 e-con-full e-flex e-con e-parent\" data-id=\"a604390\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd9e617 elementor-widget__width-inherit elementor-widget elementor-widget-n-accordion\" data-id=\"bd9e617\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"unit1\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"unit1\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. Kl\u00ed\u010dov\u00e9 koncepty <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"unit1\" class=\"elementor-element elementor-element-4c502b6 e-con-full e-flex e-con e-child\" data-id=\"4c502b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5224a6 elementor-widget elementor-widget-heading\" data-id=\"d5224a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Zpr\u00e1vy a certifikace v oblasti udr\u017eitelnosti<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3be04d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e3be04d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c60623 elementor-widget elementor-widget-text-editor\" data-id=\"6c60623\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Reporting a certifikace jsou jednou ze strategi\u00ed firemn\u00ed komunikace se z\u00fa\u010dastn\u011bn\u00fdmi stranami ohledn\u011b postup\u016f ESG organizace.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"unit1\" class=\"elementor-element elementor-element-1fb20b5 e-flex e-con-boxed e-con e-child\" data-id=\"1fb20b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a92104d elementor-widget elementor-widget-text-editor\" data-id=\"a92104d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Reporting <\/strong>m\u00e1 systematicky zve\u0159ej\u0148ovat rizika a opat\u0159en\u00ed (ESG), s nimi\u017e se organizace setk\u00e1v\u00e1 ve sv\u00e9m provozn\u00edm procesu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b2dd5f elementor-widget__width-initial dce_masking-none elementor-widget elementor-widget-image\" data-id=\"6b2dd5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"566\" height=\"252\" src=\"https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/04\/Sufabu-arrow.png\" class=\"attachment-full size-full wp-image-6477\" alt=\"\" srcset=\"https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/04\/Sufabu-arrow.png 566w, https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/04\/Sufabu-arrow-300x134.png 300w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c81f67 elementor-widget elementor-widget-text-editor\" data-id=\"8c81f67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Certifikace <\/strong>p\u0159edstavuj\u00ed ov\u011b\u0159en\u00ed t\u0159et\u00ed stranou postup\u016f ESG organizace a jejich souladu s p\u0159edpisy nebo normami v oboru (Pope &#038; Lim, 2020).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39abfa7 elementor-widget elementor-widget-text-editor\" data-id=\"39abfa7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Zve\u0159ej\u0148ov\u00e1n\u00edm a ov\u011b\u0159ov\u00e1n\u00edm postup\u016f ESG m\u016f\u017eete l\u00e9pe budovat d\u016fv\u011bru u zainteresovan\u00fdch stran, jako jsou z\u00e1kazn\u00edci, dodavatel\u00e9 a investo\u0159i, kte\u0159\u00ed se nepod\u00edlej\u00ed na provozu firmy a nemus\u00ed nutn\u011b v\u011bd\u011bt, co firma skute\u010dn\u011b d\u011bl\u00e1.<\/p>\n<p>Tato obava je obzvl\u00e1\u0161t\u011b relevantn\u00ed pro rodinn\u00e9 firmy, jako je ta va\u0161e, proto\u017ee zainteresovan\u00e9 strany se obvykle ob\u00e1vaj\u00ed, \u017ee va\u0161e rodina by mohla sd\u00edlet d\u016fle\u017eit\u00e9 informace hlavn\u011b mezi sebou, sp\u00ed\u0161e ne\u017e aby je otev\u0159en\u011b sd\u00edlela s lidmi mimo rodinu (Hsueh, 2018).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd16aef elementor-widget__width-initial dce_masking-none elementor-widget elementor-widget-image\" data-id=\"dd16aef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"514\" src=\"https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/05\/Sufabu-M12-01-CZ.png\" class=\"attachment-large size-large wp-image-6478\" alt=\"\" srcset=\"https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/05\/Sufabu-M12-01-CZ.png 768w, https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/05\/Sufabu-M12-01-CZ-300x201.png 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f7c210 elementor-widget elementor-widget-heading\" data-id=\"9f7c210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reakce na z\u00fa\u010dastn\u011bn\u00e9 strany<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-987963f elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"987963f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307efa8 elementor-widget elementor-widget-text-editor\" data-id=\"307efa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Krom\u011b proaktivn\u00ed komunikace ESG postup\u016f s extern\u00edmi zainteresovan\u00fdmi stranami m\u016f\u017ee va\u0161e rodina \u010delit tak\u00e9 <strong>tlaku ze strany t\u011bchto zainteresovan\u00fdch<\/strong> stran, aby sd\u011blila v\u00edce informac\u00ed a z\u00edskala v\u00edce ov\u011b\u0159en\u00ed (Morsing &#038; Spence, 2019).<\/p>\n<p>Nap\u0159\u00edklad pokud ostatn\u00ed konkurenti p\u0159ij\u00edmaj\u00ed stejnou certifikaci, va\u0161i z\u00e1kazn\u00edci a dodavatel\u00e9 mohou o\u010dek\u00e1vat, \u017ee ud\u011bl\u00e1te tot\u00e9\u017e; v opa\u010dn\u00e9m p\u0159\u00edpad\u011b m\u016f\u017eete o takov\u00e1 obchodn\u00ed partnerstv\u00ed a p\u0159\u00edle\u017eitosti p\u0159ij\u00edt, kdy\u017e se uch\u00fdl\u00ed ke konkurenci s certifikac\u00ed, jak ve sv\u00e9m p\u0159\u00edpad\u011b uvedla rodina KSL Trading (\u0160v\u00e9dsko).<\/p>\n<p>Podobn\u011b i n\u00e1\u0161 p\u0159\u00edpad, Orditura Paola di Grazzini Fausto (It\u00e1lie), se setk\u00e1v\u00e1 s tlakem v textiln\u00edm sektoru, kde se od dodavatel\u016f o\u010dek\u00e1v\u00e1, \u017ee z\u00edskaj\u00ed certifikace pro sv\u00e9 ingredience a produkty. Spln\u011bn\u00ed nebo dokonce p\u0159ekro\u010den\u00ed po\u017eadavk\u016f t\u011bchto zainteresovan\u00fdch stran m\u016f\u017ee va\u0161emu rodinn\u00e9mu podniku poskytnout pozitivn\u00ed hodnocen\u00ed, kter\u00e9 p\u0159il\u00e1k\u00e1 v\u00edce z\u00fa\u010dastn\u011bn\u00fdch stran ve prosp\u011bch va\u0161ich obchodn\u00edch operac\u00ed (He et al., 2025). <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90826cf elementor-widget elementor-widget-heading\" data-id=\"90826cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Spole\u010dn\u00e9 r\u00e1mce pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49c846d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"49c846d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4096232 elementor-widget elementor-widget-text-editor\" data-id=\"4096232\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pokud va\u0161e rodina chce vyu\u017e\u00edvat tyto komunika\u010dn\u00ed strategie, m\u016f\u017eete za\u010d\u00edt s nejb\u011b\u017en\u011bj\u0161\u00edmi reportovac\u00edmi r\u00e1mci a\/nebo certifikacemi.<\/p>\n<p>Nejb\u011b\u017en\u011bj\u0161\u00edm r\u00e1mcem pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v je <span style=\"text-decoration: underline;\"><strong>Glob\u00e1ln\u00ed iniciativa pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v (GRI)<\/strong><\/span>, co\u017e je dominantn\u00ed r\u00e1mec pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti, jeliko\u017e jej p\u0159ijalo v\u00edce ne\u017e 14 000 organizac\u00ed ve v\u00edce ne\u017e 100 zem\u00edch jako vod\u00edtko pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti.<\/p>\n<p>Rodinn\u00e9 firmy v EU by v\u0161ak m\u011bly v\u011bnovat pozornost <span style=\"text-decoration: underline;\"><strong>Evropsk\u00fdm standard\u016fm pro reporting o udr\u017eitelnosti (ESRS)<\/strong><\/span>, kter\u00e9 budou od roku 2025 slou\u017eit jako hlavn\u00ed r\u00e1mec pro reporting udr\u017eitelnosti v souladu se sm\u011brnic\u00ed CSRD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d41e11b elementor-widget elementor-widget-heading\" data-id=\"d41e11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">R\u016fznorod\u00e9 certifikace<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaf2ac2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"eaf2ac2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a66a11c elementor-widget elementor-widget-text-editor\" data-id=\"a66a11c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ve srovn\u00e1n\u00ed s dominanc\u00ed t\u011bchto r\u00e1mc\u016f pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v se m\u016f\u017eete setkat s v\u011bt\u0161\u00ed rozmanitost\u00ed v oblasti certifikac\u00ed udr\u017eitelnosti. Mezi b\u011b\u017en\u00e9 pat\u0159\u00ed: <\/p>\n<p>(1) <span style=\"text-decoration: underline;\"><strong>ISO 14001<\/strong><\/span>, co\u017e je mezin\u00e1rodn\u00ed norma pro ov\u011b\u0159ov\u00e1n\u00ed syst\u00e9mu environment\u00e1ln\u00edho managementu, kter\u00fd organizace pou\u017e\u00edv\u00e1 ke kontrole a zlep\u0161ov\u00e1n\u00ed sv\u00e9ho environment\u00e1ln\u00edho profilu. V na\u0161ich p\u0159\u00edpadech spole\u010dnosti Aveflor (\u010cesk\u00e1 republika) a Grupo El Castillo (\u0160pan\u011blsko) p\u0159ijaly normu ISO 14001 za \u00fa\u010delem zlep\u0161en\u00ed sv\u00e9ho environment\u00e1ln\u00edho profilu, zejm\u00e9na nakl\u00e1d\u00e1n\u00ed s odpady mezi zam\u011bstnanci a z\u00e1kazn\u00edky; <\/p>\n<p>(2) <span style=\"text-decoration: underline;\"><strong>Syst\u00e9m environment\u00e1ln\u00edho managementu a auditu (EMAS)<\/strong><\/span>, kter\u00fd je podobn\u00fd norm\u011b ISO 14001, ale v\u00edce se zam\u011b\u0159uje na syst\u00e9m environment\u00e1ln\u00edho managementu organizac\u00ed se s\u00eddlem v EU;<\/p>\n<p>(3) <span style=\"text-decoration: underline;\"><strong>Certifikace B Corp<\/strong><\/span> je dal\u0161\u00ed standard, kter\u00fd se zab\u00fdv\u00e1 nejen environment\u00e1ln\u00ed v\u00fdkonnost\u00ed organizace, ale tak\u00e9 jej\u00ed soci\u00e1ln\u00ed v\u00fdkonnost\u00ed a transparentnost\u00ed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa6bcb elementor-widget elementor-widget-text-editor\" data-id=\"eaa6bcb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Krom\u011b t\u011bchto komplexn\u00edch certifikac\u00ed se va\u0161e rodina m\u016f\u017ee zam\u011b\u0159it na certifikace pro specifick\u00e9 aspekty postup\u016f udr\u017eitelnosti.<\/p>\n<p>Nap\u0159\u00edklad v na\u0161em p\u0159\u00edpad\u011b firma Plojihar (\u010cesk\u00e1 republika) vyu\u017e\u00edv\u00e1 <span style=\"text-decoration: underline;\">certifikaci Forest Stewardship Council (FSC)<\/span> ke sledov\u00e1n\u00ed a kontrole pou\u017e\u00edv\u00e1n\u00ed v\u00fdrobk\u016f souvisej\u00edc\u00edch se d\u0159evem.<\/p>\n<p>Firma Orditura Paola di Grazzini Fausto (It\u00e1lie) se \u0159\u00edd\u00ed <span style=\"text-decoration: underline;\">standardem Global Recycled Standard (GRS)<\/span>, aby zlep\u0161ila recyklaci materi\u00e1l\u016f a produkt\u016f.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c67384b elementor-widget elementor-widget-heading\" data-id=\"c67384b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">V\u00fdzvy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-232e477 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"232e477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d50281b elementor-widget elementor-widget-text-editor\" data-id=\"d50281b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Rozmanitost r\u00e1mc\u016f pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v a certifikac\u00ed m\u016f\u017ee n\u011bkdy p\u0159in\u00e9st \u0159adu v\u00fdzev pro va\u0161i rodinnou firmu, zejm\u00e9na pokud se jedn\u00e1 o mal\u00fd nebo st\u0159edn\u00ed podnik.<\/p>\n<p>Vzhledem k tomu, \u017ee dodr\u017eov\u00e1n\u00ed ka\u017ed\u00e9ho r\u00e1mce a\/nebo certifikace vy\u017eaduje<strong> \u010das a zdroje<\/strong>, va\u0161e rodinn\u00e1 firma nemus\u00ed b\u00fdt schopna dodr\u017eovat n\u011bkolik r\u00e1mc\u016f a certifikac\u00ed sou\u010dasn\u011b.<\/p>\n<p>Zejm\u00e9na pokud va\u0161e rodina podnik\u00e1 v r\u016fzn\u00fdch zem\u00edch, pr\u00e1vn\u00ed r\u00e1mce v r\u016fzn\u00fdch prost\u0159ed\u00edch si mohou <strong>n\u011bkdy dokonce odporovat<\/strong>, jak to za\u017eila spole\u010dnost Aveflor (\u010cesk\u00e1 republika), co\u017e zp\u016fsobuje pot\u00ed\u017ee s v\u00fdvojem celopodnikov\u00e9ho, konzistentn\u00edho syst\u00e9mu environment\u00e1ln\u00edho managementu.<\/p>\n<p>Podobn\u011b m\u00e1 spole\u010dnost Essem Design (\u0160v\u00e9dsko) podniky v r\u016fzn\u00fdch pr\u016fmyslov\u00fdch odv\u011btv\u00edch, kde ka\u017ed\u00e9 odv\u011btv\u00ed m\u00e1 svou vlastn\u00ed certifikaci. Nav\u00edc vzhledem k tomu, \u017ee n\u011bkter\u00e9 r\u00e1mce pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v a\/nebo certifikace vy\u017eaduj\u00ed podrobn\u00e9 sledov\u00e1n\u00ed a v\u00fdpo\u010dty, jako nap\u0159\u00edklad emise Scope 3 v cel\u00e9m dodavatelsk\u00e9m \u0159et\u011bzci, je \u0159\u00edd\u00edc\u00ed rodina spole\u010dnosti Essem Design <strong>zahlcena <\/strong>dodate\u010dnou administrativn\u00ed z\u00e1t\u011b\u017e\u00ed pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v o udr\u017eitelnosti nad r\u00e1mec sv\u00e9 b\u011b\u017en\u00e9 provozn\u00ed z\u00e1t\u011b\u017ee. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e84a73 elementor-widget elementor-widget-text-editor\" data-id=\"8e84a73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>V na\u0161ich p\u0159\u00edpadech jsme sd\u00edleli n\u011bkolik tip\u016f, jak tyto probl\u00e9my p\u0159ekonat.<\/p>\n<p>Zaprv\u00e9, kdy\u017e se va\u0161e rodina setk\u00e1v\u00e1 s r\u016fzn\u00fdmi r\u00e1mci a certifikacemi, m\u016f\u017ee b\u00fdt vhodn\u00e9 zhodnotit, <strong>kter\u00fd z nich je nejd\u016fle\u017eit\u011bj\u0161\u00ed a p\u0159\u00edmo relevantn\u00ed<\/strong> pro fungov\u00e1n\u00ed va\u0161\u00ed firmy.<\/p>\n<p>Vzhledem k omezen\u00fdm zdroj\u016fm se spole\u010dnost Essen Design (\u0160v\u00e9dsko) rozhodla nejprve zam\u011b\u0159it na z\u00edsk\u00e1n\u00ed certifikace pro odv\u011btv\u00ed, ve kter\u00e9m p\u016fsob\u00ed jej\u00ed hlavn\u00ed z\u00e1kazn\u00edci, a kter\u00e9 tak p\u0159isp\u00edv\u00e1 k v\u011bt\u0161in\u011b jej\u00edch p\u0159\u00edjm\u016f.<\/p>\n<p>Pokud v\u0161ak va\u0161e rodinn\u00e1 firma vyhodnot\u00ed, \u017ee n\u011bkolik r\u00e1mc\u016f a\/nebo certifikac\u00ed je stejn\u011b d\u016fle\u017eit\u00fdch, mo\u017en\u00e1 budete muset <strong>vy\u010dlenit osobu<\/strong>, kter\u00e1 se t\u011bmito po\u017eadavky podrobn\u011b zab\u00fdv\u00e1, tj. vybudovat intern\u00edho experta na dan\u00e9 t\u00e9ma.<\/p>\n<p>Spole\u010dnost Aveflor (\u010cesk\u00e1 republika) zam\u011bstn\u00e1v\u00e1 jednoho zam\u011bstnance, kter\u00fd se zam\u011b\u0159uje p\u0159edev\u0161\u00edm na pochopen\u00ed regula\u010dn\u00edch rozd\u00edl\u016f mezi zem\u011bmi. Tato osoba vede podrobn\u00e9 diskuse s vl\u00e1dn\u00edmi \u00fa\u0159edn\u00edky, aby pomohla ovl\u00e1daj\u00edc\u00ed rodin\u011b zav\u00e9st vhodn\u00e9 udr\u017eiteln\u00e9 postupy, jako je nap\u0159\u00edklad instalace fotovoltaick\u00e9 elektr\u00e1rny a \u010dist\u00edrny odpadn\u00edch vod. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0666b elementor-widget__width-initial dce_masking-none elementor-widget elementor-widget-image\" data-id=\"7f0666b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"672\" height=\"645\" src=\"https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/05\/Sufabu-M12-02-CZ.png\" class=\"attachment-large size-large wp-image-6479\" alt=\"\" srcset=\"https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/05\/Sufabu-M12-02-CZ.png 672w, https:\/\/learning.greensufabu.eu\/wp-content\/uploads\/2026\/05\/Sufabu-M12-02-CZ-300x288.png 300w\" sizes=\"(max-width: 672px) 100vw, 672px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cbc7846 elementor-widget elementor-widget-text-editor\" data-id=\"cbc7846\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Pokud va\u0161e rodina nem\u00e1 prost\u0159edky na rozvoj intern\u00edho odborn\u00edka, m\u016f\u017eete se spolehnout na spolupr\u00e1ci s extern\u00edmi partnery.<\/p>\n<p>Nap\u0159\u00edklad spole\u010dnost Grupo El Castillo (\u0160pan\u011blsko) nab\u00eddla sv\u00fdm z\u00e1kazn\u00edk\u016fm \u0161kolen\u00ed v oblasti \u017eivotn\u00edho prost\u0159ed\u00ed, kte\u0159\u00ed j\u00ed n\u00e1sledn\u011b mohou pomoci zav\u00e9st udr\u017eiteln\u00e9 postupy, jako je sni\u017eov\u00e1n\u00ed odpadu, a splnit tak po\u017eadavky na souvisej\u00edc\u00ed certifikace.<\/p>\n<p>Podobn\u011b spole\u010dnost KSL Trading (\u0160v\u00e9dsko) pro\u0161kolila sv\u00e9 z\u00e1kazn\u00edky, aby jim pomohli s poskytov\u00e1n\u00edm vstup\u016f pro p\u0159\u00edpravu jejich zpr\u00e1v o udr\u017eitelnosti.<\/p>\n<p>Krom\u011b toho spolupracuj\u00ed s dodavateli, aby se od sebe navz\u00e1jem u\u010dili, nap\u0159\u00edklad jak shroma\u017e\u010fovat vstupy od ostatn\u00edch z\u00e1kazn\u00edk\u016f a dodavatel\u016f a jak vypo\u010d\u00edt\u00e1vat emise.<\/p>\n<p>\u00dazk\u00e1 spolupr\u00e1ce s dal\u0161\u00edmi zainteresovan\u00fdmi stranami umo\u017e\u0148uje t\u011bmto rodinn\u00fdm firm\u00e1m vyu\u017e\u00edvat spole\u010dn\u00e9 zdroje a znalosti k pln\u011bn\u00ed po\u017eadavk\u016f na jejich reporting a certifikace v oblasti udr\u017eitelnosti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"unit1\" class=\"elementor-element elementor-element-5a7b305 e-flex e-con-boxed e-con e-child\" data-id=\"5a7b305\" data-element_type=\"container\" data-e-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-8a88f38 elementor-widget elementor-widget-text-editor\" data-id=\"8a88f38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Na z\u00e1v\u011br<\/strong> lze \u0159\u00edci, \u017ee reporting o udr\u017eitelnosti a certifikace se pro rodinn\u00e9 firmy postupn\u011b st\u00e1vaj\u00ed nevyhnuteln\u00fdmi kv\u016fli rostouc\u00edm po\u017eadavk\u016fm kl\u00ed\u010dov\u00fdch zainteresovan\u00fdch stran, jako je st\u00e1t, odv\u011btv\u00ed a z\u00e1kazn\u00edci. Ti pot\u0159ebuj\u00ed informace o aktivit\u00e1ch va\u0161\u00ed rodinn\u00e9 firmy v oblasti udr\u017eitelnosti, aby si vybudovali d\u016fv\u011bru a ochotu s v\u00e1mi spolupracovat.<\/p><p>Vzhledem k tomu, \u017ee existuje mnoho r\u016fzn\u00fdch r\u00e1mc\u016f pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v a certifika\u010dn\u00edch standard\u016f, va\u0161e rodina nemus\u00ed m\u00edt dostatek zdroj\u016f na to, aby je v\u0161echny splnila.<\/p><p>Proto byste si m\u011bli s \u010dleny rodiny probrat: <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region\" aria-labelledby=\"unit1\" class=\"elementor-element elementor-element-4c3c09d e-flex e-con-boxed e-con e-child\" data-id=\"4c3c09d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e40be58 elementor-widget-tablet__width-initial elementor-widget elementor-widget-heading\" data-id=\"e40be58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">kter\u00e9mu d\u00e1t p\u0159ednost<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f686cd elementor-widget elementor-widget-heading\" data-id=\"1f686cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">kter\u00e1 osoba je pro tento \u00fakol ur\u010dena<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1fbdf9 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"d1fbdf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">zda byste cht\u011bli na tomto \u00fakolu spolupracovat s extern\u00edmi partnery<\/h5>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3e6d05 elementor-widget elementor-widget-text-editor\" data-id=\"a3e6d05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tyto hodnot\u00edc\u00ed ot\u00e1zky m\u016f\u017eete pou\u017e\u00edt k veden\u00ed rodinn\u00e9 diskuse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40f1548 elementor-widget elementor-widget-text-editor\" data-id=\"40f1548\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Kdo jsou va\u0161i kl\u00ed\u010dov\u00ed zainteresovan\u00ed akt\u00e9\u0159i a jak\u00e1 jsou jejich o\u010dek\u00e1v\u00e1n\u00ed ohledn\u011b reportingu o udr\u017eitelnosti a\/nebo certifikac\u00ed?<\/li>\n<li>Kter\u00e9 o\u010dek\u00e1v\u00e1n\u00ed je nejrelevantn\u011bj\u0161\u00ed pro va\u0161i rodinu a firmu?<\/li>\n<li>Kolik zdroj\u016f &#8211; nap\u0159\u00edklad finan\u010dn\u00edch prost\u0159edk\u016f, kapacit lid\u00ed a \u010dasu &#8211; m\u00e1 va\u0161e rodina k dispozici, aby mohla usilovat o tento nejrelevantn\u011bj\u0161\u00ed r\u00e1mec reportingu o udr\u017eitelnosti a\/nebo certifikaci?<\/li>\n<li>Jak by va\u0161e rodina zhodnotila kr\u00e1tkodob\u00e9 i dlouhodob\u00e9 n\u00e1klady a p\u0159\u00ednosy plynouc\u00ed z uplat\u0148ov\u00e1n\u00ed tohoto konkr\u00e9tn\u011b r\u00e1mce pro pod\u00e1v\u00e1n\u00ed zpr\u00e1v a\/nebo certifikace?<\/li>\n<li>Kdo bude odpov\u011bdn\u00fd za implementaci pod\u00e1v\u00e1n\u00ed zpr\u00e1v a\/nebo certifikace? M\u00e1 tato osoba p\u0159\u00edslu\u0161n\u00e9 znalosti? Jak m\u016f\u017eete tuto osobu podpo\u0159it s p\u0159\u00edpravou na implementaci?  <\/li>\n<li>Jak budete hodnotit efektivitu va\u0161eho reportingu a\/nebo certifikace v oblasti udr\u017eitelnosti a rozhodovat, zda v t\u011bchto postupech budete pokra\u010dovat?<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"activity\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"activity\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Sebehodnocen\u00ed <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"activity\" class=\"elementor-element elementor-element-e460b10 e-flex e-con-boxed e-con e-child\" data-id=\"e460b10\" data-element_type=\"container\" data-e-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-591ae0a elementor-widget elementor-widget-shortcode\" data-id=\"591ae0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"h5p-content\" data-content-id=\"26\"><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"sec-divide\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"sec-divide\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Zdroje a \u010detba <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"sec-divide\" class=\"elementor-element elementor-element-e699579 e-con-full e-flex e-con e-child\" data-id=\"e699579\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dac4a76 elementor-widget elementor-widget-text-editor\" data-id=\"dac4a76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>European Commission. Sm\u011brnice o pod\u00e1v\u00e1n\u00ed zpr\u00e1v podnik\u016f o udr\u017eitelnosti (CSRD).  <br><a href=\"https:\/\/finance.ec.europa.eu\/financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en\">finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate -sustainability-reporting_en<\/a><\/li><li>European Commission. Dobrovoln\u00fd standard pro mal\u00e9 a st\u0159edn\u00ed podniky (VSME).  <a href=\"https:\/\/finance.ec.europa.eu\/publications\/commission-presents-voluntary-sustainability-reporting-standard-ease-burden-smes_en\">finance.ec.europa.eu<\/a><\/li><li>Global Reporting Initiative (GRI):<ul><li>\u0160ablona obsahov\u00e9ho indexu (Content Index Template). <a href=\"https:\/\/www.globalreporting.org\/reporting-support\/reporting-tools\/content-index-template\/\">globalreporting.org<\/a><\/li><li>Licencovan\u00fd software a n\u00e1strojov\u00ed partne\u0159i GRI v jednotliv\u00fdch zem\u00edch. <a href=\"https:\/\/www.globalreporting.org\/reporting-support\/reporting-tools\/gri-licensed-software-tools-partners\/\">globalreporting.org<\/a><\/li><\/ul><\/li><li>International Organization for Standardization: Normy pro r\u016fzn\u00e9 aspekty environment\u00e1ln\u00ed udr\u017eitelnosti. <a href=\"https:\/\/www.iso.org\/sectors\/environment\">iso.org\/sectors\/environment<\/a><\/li><li>Eco-Management and Audit Scheme (EMAS): N\u00e1stroje. <a href=\"https:\/\/green-forum.ec.europa.eu\/green-business\/emas\/emas-resources\/emas-tools_en\">green-forum.ec.europa.eu\/green-business\/emas\/emas-resources\/emas-tools_en<\/a><\/li><li>B Lab Europe: Jak se st\u00e1t B Corp. <a href=\"https:\/\/bcorporation.eu\/become-a-b-corp\/how-to-become-a-b-corp\/\">bcorporation.eu\/become-a-b-corp\/how-to-become-a-b-corp<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1983\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1983\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. Reference <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1983\" class=\"elementor-element elementor-element-1de0486 e-con-full e-flex e-con e-child\" data-id=\"1de0486\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccae657 elementor-widget elementor-widget-text-editor\" data-id=\"ccae657\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Car\u00e8, R., Agnese, P., Cerciello, M., &#038; Taddeo, S. (2025). Vypl\u00e1c\u00ed se zve\u0159ej\u0148ovat informace o udr\u017eitelnosti? Vliv ESG zve\u0159ej\u0148ov\u00e1n\u00ed na ESG kontroverze v evropsk\u00fdch bank\u00e1ch. Business Strategy and the Environment, 34, 3294- 3310.    <a href=\"https:\/\/doi.org\/10.1002\/bse.4150\">doi.org\/10.1002\/bse.4150<\/a><\/li><li>He, H., Chen, Y., Guo, R., He, L., &#038; Wan, H. (2025). Cena v\u00e1gnosti: Reakce zainteresovan\u00fdch stran na ESG informace firem. Journal of Business Ethics.   <a href=\"https:\/\/doi.org\/10.1007\/s10551-025-06001-0\">doi.org\/10.1007\/s10551-025-06001-0<\/a><\/li><li>Hsueh, J. W.-J. (2018). Struktura governance a mezera v d\u016fv\u011bryhodnosti: experiment\u00e1ln\u00ed d\u016fkazy o reportingu udr\u017eitelnosti rodinn\u00fdch firem. Journal of Business Ethics, 153(2), 547-568. <a href=\"https:\/\/doi.org\/10.1007\/s10551-016-3409-y\">doi.org\/10.1007\/s10551-016-3409-y<\/a><\/li><li>Morsing, M., &#038; Spence, L. J. (2019). Komunikace spole\u010densk\u00e9 odpov\u011bdnosti firem (CSR) a mal\u00e9 a st\u0159edn\u00ed podniky: dilema \u201egovernmentality\u201c explicitn\u00ed a implicitn\u00ed CSR komunikace. Human Relations, 72(12), 1920-1947.  <br><a href=\"https:\/\/doi.org\/10.1177\/0018726718804306\">doi.org\/0018726718804306<\/a><\/li><li>Philippe, D., &#038; Durand, R. (2011). Dopad chov\u00e1n\u00ed v souladu s normami na reputaci firmy. Strategic Management Journal, 32(9), 969-993.   <a href=\"https:\/\/doi.org\/10.1002\/smj.919\">doi.org\/10.1002\/smj.919<\/a><\/li><li>Pope, S., &#038; Lim, A. (2020). Rozd\u00edl v governance v glob\u00e1ln\u00ed spole\u010densk\u00e9 odpov\u011bdnosti firem: glob\u00e1ln\u00ed strukturace r\u00e1mc\u016f reportingu a certifikac\u00ed, 1998-2017. Organization Studies, 41(6), 821-854.   <a href=\"https:\/\/doi.org\/10.1177\/0170840619830131\">doi.org\/0170840619830131<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-6480","module","type-module","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/learning.greensufabu.eu\/cs\/wp-json\/wp\/v2\/module\/6480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learning.greensufabu.eu\/cs\/wp-json\/wp\/v2\/module"}],"about":[{"href":"https:\/\/learning.greensufabu.eu\/cs\/wp-json\/wp\/v2\/types\/module"}],"version-history":[{"count":4,"href":"https:\/\/learning.greensufabu.eu\/cs\/wp-json\/wp\/v2\/module\/6480\/revisions"}],"predecessor-version":[{"id":7444,"href":"https:\/\/learning.greensufabu.eu\/cs\/wp-json\/wp\/v2\/module\/6480\/revisions\/7444"}],"wp:attachment":[{"href":"https:\/\/learning.greensufabu.eu\/cs\/wp-json\/wp\/v2\/media?parent=6480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}