{"version":"1.0","provider_name":"MATERIALITY","provider_url":"https:\/\/materiality.pl\/en","title":"Pu\u0142apki w ESRS\u2019ach &#8226; MATERIALITY","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"hzoG8DWGMr\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/pulapki-w-esrsach\/\">ESRS pitfalls<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/pulapki-w-esrsach\/embed\/#?secret=hzoG8DWGMr\" width=\"600\" height=\"338\" title=\"&#8220;Pu\u0142apki w ESRS\u2019ach&#8221; &#8212; MATERIALITY\" data-secret=\"hzoG8DWGMr\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/materiality.pl\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"Komisja Europejska zmieni\u0142a szereg zapis\u00f3w w standardach ESRS. Wersja standard\u00f3w wydanych 31 lipca 2023 r. w rozporz\u0105dzeniu delegowanym r\u00f3\u017cni si\u0119 od tej, kt\u00f3r\u0105 EFRAG przekaza\u0142 do Komisji w listopadzie 2022 r. Wiele wprowadzonych zmian dotyczy\u0142o przepis\u00f3w przej\u015bciowych, doprowadzenia do wi\u0119kszej sp\u00f3jno\u015bci ze standardami wydanymi przez ISSB, a tak\u017ce zmiany w podej\u015bciu do istotno\u015bci. Ale w ostatecznych standardach pojawi\u0142y si\u0119 te\u017c drobne zmiany, kt\u00f3re wp\u0142ywaj\u0105 w istotny spos\u00f3b na to, co i jak sp\u00f3\u0142ki maj\u0105 raportowa\u0107. Zmiany te nie zosta\u0142y wyja\u015bnione przez Komisj\u0119, a niekt\u00f3re z nich mog\u0105 stanowi\u0107 powa\u017cny problem. Na czym one polegaj\u0105?","thumbnail_url":"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp","thumbnail_width":2112,"thumbnail_height":1110}