{"id":6930,"date":"2023-12-17T13:39:41","date_gmt":"2023-12-17T12:39:41","guid":{"rendered":"https:\/\/strate9y.com\/?post_type=glossary&p=6930"},"modified":"2026-09-26T23:18:09","modified_gmt":"2026-09-26T21:18:09","slug":"csr","status":"publish","type":"glossary","link":"https:\/\/strate9y.com\/sk\/glossary\/csr\/","title":{"rendered":"CSR"},"content":{"rendered":"\n

\u2190 STRATE9Y\u00ae Knowledge Hub<\/a><\/p>\n\n\n\n

CSR (Corporate Social Responsibility) znamen\u00e1 spolo\u010densk\u00fa zodpovednos\u0165 podnikov \u2014 sp\u00f4sob, ak\u00fdm organiz\u00e1cia zoh\u013ead\u0148uje dopady svojho podnikania na zamestnancov, z\u00e1kazn\u00edkov, komunity, \u017eivotn\u00e9 prostredie a \u010fal\u0161\u00edch stakeholderov.<\/strong> CSR nie je iba filantropia ani marketingov\u00e1 kampa\u0148. Zmysel m\u00e1 vtedy, ke\u010f sa premieta do re\u00e1lnych rozhodnut\u00ed, procesov a zodpovednosti firmy.<\/p>\n\n\n\n

\u010co je CSR<\/h2>\n\n\n\n

CSR sa t\u00fdka toho, ako firma pristupuje k dopadom, ktor\u00e9 vytv\u00e1ra nad r\u00e1mec \u010disto finan\u010dn\u00e9ho v\u00fdsledku. M\u00f4\u017ee zah\u0155\u0148a\u0165 pracovn\u00e9 podmienky, f\u00e9rov\u00e9 obchodn\u00e9 praktiky, ochranu \u017eivotn\u00e9ho prostredia, vz\u0165ahy s dod\u00e1vate\u013emi, komunitami, z\u00e1kazn\u00edkmi alebo transparentnos\u0165 rozhodovania.<\/p>\n\n\n\n

CSR m\u00f4\u017ee ma\u0165 dobrovo\u013en\u00e9 prvky, ale \u010das\u0165 oblast\u00ed, ktor\u00e9 sa s n\u00edm prekr\u00fdvaj\u00fa, m\u00f4\u017ee by\u0165 z\u00e1rove\u0148 predmetom z\u00e1konn\u00fdch alebo regula\u010dn\u00fdch po\u017eiadaviek. Preto nie je presn\u00e9 ch\u00e1pa\u0165 CSR ako \u010disto dobrovo\u013en\u00fa oblas\u0165 oddelen\u00fa od compliance.<\/p>\n\n\n\n

CSR vs. ESG<\/h2>\n\n\n\n

CSR<\/strong> je \u0161ir\u0161\u00ed koncept firemnej zodpovednosti a sp\u00f4sobu, ak\u00fdm organiz\u00e1cia prem\u00fd\u0161\u013ea o svojom vplyve na stakeholderov a spolo\u010dnos\u0165. ESG<\/strong> (Environmental, Social, Governance) je r\u00e1mec na \u0161trukt\u00farovan\u00e9 posudzovanie environment\u00e1lnych, soci\u00e1lnych a riadiacich faktorov, \u010dasto v kontexte reportingu, riz\u00edk a investi\u010dn\u00e9ho rozhodovania.<\/p>\n\n\n\n

CSR teda nie je to ist\u00e9 ako ESG. M\u00f4\u017eu sa prekr\u00fdva\u0165, ale ESG b\u00fdva viac zameran\u00e9 na konkr\u00e9tne t\u00e9my, metriky a zverej\u0148ovan\u00e9 inform\u00e1cie.<\/p>\n\n\n\n

CSR vs. udr\u017eate\u013enos\u0165<\/h2>\n\n\n\n

Udr\u017eate\u013enos\u0165<\/strong> rie\u0161i dlhodob\u00fa schopnos\u0165 organiz\u00e1cie fungova\u0165 sp\u00f4sobom, ktor\u00fd berie do \u00favahy ekonomick\u00e9, environment\u00e1lne a soci\u00e1lne dopady. CSR<\/strong> je jedn\u00fdm z pr\u00edstupov, ako t\u00fato zodpovednos\u0165 prenies\u0165 do firemn\u00fdch princ\u00edpov, polit\u00edk a iniciat\u00edv.<\/p>\n\n\n\n

Model \u201ePeople, Planet, Profit\u201c m\u00f4\u017ee by\u0165 u\u017eito\u010dn\u00fd ako jednoduch\u00e1 pripomienka troch oblast\u00ed, ale nemal by sa ch\u00e1pa\u0165 ako kompletn\u00e1 metodika CSR.<\/p>\n\n\n\n

CSR vs. compliance<\/h2>\n\n\n\n

Compliance<\/strong> znamen\u00e1 dodr\u017eiavanie z\u00e1konov, regul\u00e1cie, intern\u00fdch pravidiel a z\u00e1v\u00e4zn\u00fdch \u0161tandardov. CSR<\/strong> ide nad r\u00e1mec samotn\u00e9ho dodr\u017eiavania povinnost\u00ed a rie\u0161i aj \u0161ir\u0161iu zodpovednos\u0165 vo\u010di stakeholderom. Firma v\u0161ak nem\u00f4\u017ee kompenzova\u0165 poru\u0161ovanie pravidiel dobrovo\u013en\u00fdmi CSR aktivitami.<\/p>\n\n\n\n

Hlavn\u00e9 oblasti CSR<\/h2>\n\n\n\n