Czechimplant and ESG reporting member meeting
I had a lot of travel this week. Tuesday Prague and Czechimplant, Wednesday, Thursday ECM and Grenoble and on Friday a trip with my daughter to Moravská Třebová. But it was all positive.
At Czechimplant I was again elected to the cluster’s scientific council for another 4 years, and I consider that a great honour. All-star names around me:
- • Chairman of the scientific council Doc. MUDr. Pavel Douša, CSc., Head of the Department of Trauma Surgery and Orthopedics of the University Hospital in Ostrava,
- • Prof. MUDr. Valér Džupa, CSc., Vice-Dean for Academic Procedures of the 3rd Faculty of Medicine of Charles University,
- • Prof. Dr. Ing. Dalibor Vojtěch, Head of the Institute of Metallic Materials and Corrosion Engineering at the University of Chemical Technology in Prague,
- • Prof. MUDr. Václav Báča, Ph.D., Head of the Institute of Anatomy of the Faculty of Medicine of the University of Ostrava,
- • Prof. RNDr. Matěj Daniel, Ph.D., member of the scientific council, CTU, Faculty of Mechanical Engineering, Department of Biomechanics.
And my personal goal? Center of Excellence for Medical applications. And what is hidden behind it? A central 3D printing workplace for all hospitals in the Czech Republic, providing a central service for metal printing of medical implants. And what is missing? Well, perhaps only about 300 million CZK in investment.
In addition to the election of bodies, Jana Vykoukalová again provided, as always, absolutely luxurious lectures. The one, from Lenka Mynářová on the topic of “New challenges of AESG legislation – integration of AI, digitalization, robotization”, Lenka Mynářová, expert of the Ministry of Industry and Trade. And what was it about?
No one will exempt us from ESG reporting anymore. This is already legally required by European directives. Even though this mainly concerns large companies, to be able to responsibly report their carbon footprint, they must also audit their suppliers. That is, heat treatment suppliers. And if a supplier, a heat treatment plant, does not stand up to the competition with its individual carbon footprint, it will be excluded. When I mentioned this on conference in Jihlava, it caused smiles. But that probably ends our resistance to this matter. The era of sustainable accountancy will come, when every company will have to choose its supplier and equipment according to this principle. The result should therefore be a “green” heat treatment plant.
In the entire sustainable accounting system, it is expected that each product should have its own digital, environmental passport. This will not only prove how much CO2 was generated during its production but will also be the basis for improvements or for an additional tax on the product when crossing the border (CBAM).
CSRD = Corporate Sustainability Reporting Directive
ESRS = European Sustainability Reporting Standards, pravidla pro ESG reporting
PPWR = The Packaging and Packaging Waste Regulation
The problem we must solve is not that it is not possible, the problem is that we are not prepared for it. Not only do we not have input and therefore output data, but above all we do not have a system.
And since it was called environmental accountancy, a connection with costs and accounting is offered.
And that is the way. But this is exactly what the het treaters will encounter. For this task to be a functional part of classic accounting, a whole series of adjustments will be needed, which cannot be done even in a year. And it must be done as many times as there are types of accounting systems in our heat treatment operations. Those who have SAP or Navision, Helios, etc. will be able to hope that the accounting provider will develop this module for them, and they will just pay for it and install it.
Others, in addition to replacing the furnaces with more ecological, greener ones, will also have to think about replacing the accounting with a system that will do it automatically. And just as we print a delivery note at the end of order processing, the environmental passport with the emissions we caused by our activities may also fall out of the system.
For large companies, it starts with the financial statements for 2025, i.e. for the accounting period from January 1, 2025. So, it’s not even a month that we have to prepare. For small and medium-sized enterprises, from 2026, with a possible postponement until 2028. Only micro-enterprises will be excluded from this. So, it will be a nice massacre.
I wish everyone a lot of strength for this
Jiří Stanislav
December 8, 2024
