{"id":144,"date":"2025-11-10T16:58:11","date_gmt":"2025-11-10T15:58:11","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?page_id=144"},"modified":"2026-03-19T11:50:33","modified_gmt":"2026-03-19T10:50:33","slug":"esrs-knowledge-base","status":"publish","type":"page","link":"https:\/\/materiality.pl\/en\/uslugi\/narzedzia\/baza-wiedzy-esrs\/","title":{"rendered":"ESRS Q&amp;A knowledge base"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"144\" class=\"elementor elementor-144\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9ee2f2 e-flex e-con-boxed e-con e-parent\" data-id=\"b9ee2f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e558448 e-con-full pad-80 e-flex e-con e-child\" data-id=\"e558448\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53eed41 elementor-widget elementor-widget-breadcrumbs\" data-id=\"53eed41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<nav id=\"breadcrumbs\"><span><span><a href=\"https:\/\/materiality.pl\/en\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-721d118 duoHeader elementor-widget elementor-widget-heading\" data-id=\"721d118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">ESRS Q&amp;A Knowledge Base<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14cfa06 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"14cfa06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">European Sustainability Reporting Standards explained. A database of answers to questions about ESRS standards, developed and maintained by MATERIALITY experts. <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-09b91a4 e-flex e-con-boxed e-con e-parent\" data-id=\"09b91a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e08bc91 pad-128 e-con-full e-flex e-con e-child\" data-id=\"e08bc91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6ca9410 e-con-full e-flex e-con e-child\" data-id=\"6ca9410\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ed0e60 e-con-full elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"8ed0e60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8d8405 e-con-full e-flex e-con e-child\" data-id=\"c8d8405\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac91b2f elementor-widget elementor-widget-heading\" data-id=\"ac91b2f\" 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\">ESRS in a nutshell<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01fd6a8 elementor-widget elementor-widget-text-editor\" data-id=\"01fd6a8\" 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>The ESRS, or European Sustainability Reporting Standards, are mandatory for all large companies. It is in accordance with them that sustainability reports are prepared. The standards were issued by European Commission Delegated Regulation 2023\/2772.<\/p><p>Applying ESRS is complicated - that's why we've created an ESRS Q&amp;A knowledge base with answers to frequently asked questions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61da841 elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"61da841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/free.esrs.pl\/\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Check out the DEMO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b16558e e-flex e-con-boxed e-con e-parent\" data-id=\"b16558e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2bf373c e-con-full pad-80 e-flex e-con e-child\" data-id=\"2bf373c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d9ef7ef e-con-full e-flex e-con e-child\" data-id=\"d9ef7ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-11e83d3 e-con-full e-flex e-con e-child\" data-id=\"11e83d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8f3a39 elementor-widget elementor-widget-counter\" data-id=\"a8f3a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"counter.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"3000\" data-to-value=\"79\" data-from-value=\"0\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\"><\/span>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2ba4de elementor-widget elementor-widget-heading\" data-id=\"c2ba4de\" 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\">Questions and answers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0ded91 e-con-full e-flex e-con e-child\" data-id=\"b0ded91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1427b7 elementor-widget elementor-widget-button\" data-id=\"b1427b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/free.esrs.pl\/\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Check out the DEMO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0372fb7 btn1 elementor-widget elementor-widget-button\" data-id=\"0372fb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/esrs.pl\/#kup_dostep\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Buy access<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-96e0eee e-con-full e-flex e-con e-child\" data-id=\"96e0eee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-61aea67 e-con-full e-flex e-con e-child\" data-id=\"61aea67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ececa63 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"ececa63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewbox=\"0 0 40 40\" fill=\"none\"><path d=\"M10.6547 35.0879C9.50401 35.0879 8.5241 34.6857 7.71491 33.8812C6.90546 33.0771 6.50073 32.1048 6.50073 30.9645V9.06604C6.50073 7.91539 6.90546 6.93547 7.71491 6.12629C8.5241 5.31684 9.50401 4.91211 10.6547 4.91211H27.2489V28.8367H10.6547C10.0477 28.8367 9.53618 29.0397 9.12007 29.4458C8.70422 29.8516 8.4963 30.3578 8.4963 30.9645C8.4963 31.5715 8.70422 32.0778 9.12007 32.4836C9.53618 32.8894 10.0477 33.0923 10.6547 33.0923H31.5045V8.0885H33.5001V35.0879H10.6547ZM10.6547 26.8415H25.2538V6.90768H10.6547C10.0355 6.90768 9.52095 7.1156 9.11094 7.53144C8.70118 7.94755 8.4963 8.45908 8.4963 9.06604V27.4963C8.80362 27.298 9.13648 27.1393 9.49488 27.0202C9.85329 26.9011 10.2399 26.8415 10.6547 26.8415ZM11.9729 22.1988H13.5897L14.5596 19.5247H19.2297L20.1918 22.1988H21.7931L17.7539 11.4483H16.0196L11.9729 22.1988ZM15.0548 18.1188L16.8788 13.1461H16.9181L18.7267 18.1188H15.0548Z\" fill=\"#EF8F00\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c383fc9 elementor-widget elementor-widget-heading\" data-id=\"c383fc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ready-made answers to your questions and concerns<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69e2968 elementor-widget elementor-widget-text-editor\" data-id=\"69e2968\" 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>The ESRS Q&amp;A database provides practical explanations of the most common questions regarding the standards.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e7e8c29 e-con-full e-flex e-con e-child\" data-id=\"e7e8c29\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d4027c elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6d4027c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewbox=\"0 0 40 40\" fill=\"none\"><path d=\"M11.5269 22.934H22.4544V21.0824H11.5269V22.934ZM11.5269 18.3336H28.4739V16.482H11.5269V18.3336ZM11.5269 13.7333H28.4739V11.8816H11.5269V13.7333ZM6.00073 33.6596V8.64549C6.00073 8.01207 6.22657 7.46952 6.67824 7.01784C7.12992 6.56617 7.67247 6.34033 8.30589 6.34033H31.6949C32.3283 6.34033 32.8709 6.56617 33.3226 7.01784C33.7742 7.46952 34.0001 8.01207 34.0001 8.64549V26.1399C34.0001 26.7733 33.7742 27.3159 33.3226 27.7676C32.8709 28.2192 32.3283 28.4451 31.6949 28.4451H11.2152L6.00073 33.6596ZM10.4143 26.5934H31.6949C31.8084 26.5934 31.9124 26.5463 32.007 26.452C32.1013 26.3574 32.1484 26.2534 32.1484 26.1399V8.64549C32.1484 8.53202 32.1013 8.428 32.007 8.33344C31.9124 8.23913 31.8084 8.19197 31.6949 8.19197H8.30589C8.19242 8.19197 8.0884 8.23913 7.99384 8.33344C7.89953 8.428 7.85237 8.53202 7.85237 8.64549V29.2574L10.4143 26.5934Z\" fill=\"#EF8F00\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09f1a90 elementor-widget elementor-widget-heading\" data-id=\"09f1a90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Clear and simple language in responses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-153e12e elementor-widget elementor-widget-text-editor\" data-id=\"153e12e\" 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>We explain even complex standard provisions in simple and unambiguous language.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0b4317 e-con-full e-flex e-con e-child\" data-id=\"a0b4317\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-856f886 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"856f886\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewbox=\"0 0 40 40\" fill=\"none\"><path d=\"M7.25 33.8268V32.1408H32.7499V33.8268H7.25ZM9.9342 30.3169V23.6322C9.11239 21.8582 8.51896 20.2986 8.1539 18.9533C7.78885 17.6081 7.60633 16.2985 7.60633 15.0247C7.60633 13.8483 7.75575 12.6182 8.05459 11.3342C8.35321 10.0505 8.7848 8.71524 9.34938 7.3284C9.50059 6.96984 9.71309 6.68766 9.98688 6.48187C10.2607 6.27586 10.5717 6.17285 10.92 6.17285C11.3732 6.17285 11.7288 6.33077 11.9869 6.64661C12.2451 6.96223 12.3635 7.39159 12.3423 7.93469L12.1718 11.5C12.0984 12.5828 12.2605 13.6255 12.658 14.6281C13.0555 15.6306 13.6174 16.5173 14.3437 17.2881C15.0702 18.0589 15.9212 18.6738 16.8967 19.1328C17.8722 19.5916 18.9066 19.821 20 19.821C21.6006 19.821 23.0201 19.937 24.2584 20.1689C25.4967 20.4009 26.5403 20.7398 27.3892 21.1856C28.2638 21.6484 28.9286 22.2403 29.3836 22.9612C29.8383 23.6821 30.0657 24.5556 30.0657 25.5816V30.3169H9.9342ZM11.6205 28.6306H28.3794V25.5816C28.3794 24.9077 28.211 24.3199 27.8744 23.8184C27.5377 23.317 27.0345 22.9016 26.3645 22.5723C25.6362 22.2247 24.7354 21.9603 23.6622 21.7791C22.5892 21.5979 21.3684 21.5074 20 21.5074C18.6693 21.5074 17.4096 21.2277 16.2209 20.6685C15.0323 20.1093 13.9996 19.3627 13.123 18.4286C12.2464 17.4945 11.5659 16.4171 11.0814 15.1965C10.5971 13.9756 10.3977 12.7073 10.4831 11.3916V9.26673C10.1172 10.0982 9.8294 11.0241 9.61981 12.0445C9.41022 13.065 9.30543 14.0584 9.30543 15.0247C9.30543 16.1688 9.49231 17.374 9.86609 18.6403C10.2401 19.9063 10.8249 21.4103 11.6205 23.1521V28.6306ZM20 17.9283C18.7044 17.9283 17.5976 17.4693 16.6796 16.5513C15.7616 15.6333 15.3026 14.5265 15.3026 13.231C15.3026 11.9354 15.7616 10.8286 16.6796 9.9106C17.5976 8.9926 18.7044 8.53361 20 8.53361C21.2955 8.53361 22.4023 8.9926 23.3203 9.9106C24.2383 10.8286 24.6973 11.9354 24.6973 13.231C24.6973 14.5265 24.2383 15.6333 23.3203 16.5513C22.4023 17.4693 21.2955 17.9283 20 17.9283ZM19.9986 16.2423C20.8374 16.2423 21.5492 15.9503 22.1339 15.3662C22.7186 14.7824 23.011 14.0711 23.011 13.2323C23.011 12.3935 22.719 11.6817 22.1352 11.097C21.5514 10.5123 20.8401 10.22 20.0013 10.22C19.1625 10.22 18.4507 10.5119 17.866 11.0957C17.2813 11.6795 16.9889 12.3908 16.9889 13.2296C16.9889 14.0684 17.2809 14.7802 17.8647 15.3649C18.4485 15.9498 19.1598 16.2423 19.9986 16.2423ZM15.1563 30.3169V29.4237C15.1563 28.0881 15.6225 26.9496 16.5548 26.0081C17.4871 25.0666 18.6183 24.5959 19.9483 24.5959H24.7402V26.2819H19.9483C19.0764 26.2819 18.3408 26.5896 17.7415 27.2049C17.1423 27.8203 16.8427 28.5599 16.8427 29.4237V30.3169H15.1563Z\" fill=\"#EF8F00\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b3c9a5 elementor-widget elementor-widget-heading\" data-id=\"0b3c9a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Opportunity to ask your own question<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-039d431 elementor-widget elementor-widget-text-editor\" data-id=\"039d431\" 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>Didn't find the answer? Submit your question using the form \u2013 we will prepare an explanation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e347326 e-flex e-con-boxed e-con e-parent\" data-id=\"e347326\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c63a967 pad-128 e-con-full e-flex e-con e-child\" data-id=\"c63a967\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b89d233 e-con-full e-flex e-con e-child\" data-id=\"b89d233\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8173a3f elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"8173a3f\" 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\">Buy access  <span>to the ESRS knowledge base<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-507010d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"507010d\" 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>All plans give you full access to the ESRS Database. Choose your subscription period and enjoy lower prices with a longer commitment. Select the option that's right for you:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-77ca421 e-grid e-con-full e-con e-child\" data-id=\"77ca421\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5f65b64 e-con-full e-flex e-con e-child\" data-id=\"5f65b64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cce8502 e-con-full e-flex e-con e-child\" data-id=\"cce8502\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c250281 elementor-widget elementor-widget-heading\" data-id=\"c250281\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Payment every<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4efaad3 elementor-widget elementor-widget-heading\" data-id=\"4efaad3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">1 month<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9b6da3d e-con-full e-flex e-con e-child\" data-id=\"9b6da3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d944eb elementor-widget elementor-widget-heading\" data-id=\"4d944eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">100 PLN<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e335635 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e335635\" 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-6d42cf8 elementor-widget elementor-widget-heading\" data-id=\"6d42cf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Access for 1 user<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64e37db elementor-widget elementor-widget-button\" data-id=\"64e37db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/esrs.pl\/#kup_dostep\" target=\"_blank\" 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every<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bfbd8c elementor-widget elementor-widget-heading\" data-id=\"5bfbd8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">3 months<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f6cba4 e-con-full e-flex e-con e-child\" data-id=\"2f6cba4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8754abe elementor-widget elementor-widget-heading\" data-id=\"8754abe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">250 PLN<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3324e53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3324e53\" 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-fc74e29 elementor-widget elementor-widget-heading\" data-id=\"fc74e29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Access for 1 user<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b52ce6f elementor-widget elementor-widget-button\" data-id=\"b52ce6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/esrs.pl\/#kup_dostep\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Buy access<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1395064 e-con-full e-flex e-con e-child\" data-id=\"1395064\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-95f4ed7 e-con-full e-flex e-con e-child\" data-id=\"95f4ed7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86ffa20 elementor-widget elementor-widget-heading\" data-id=\"86ffa20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Payment every<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cbc68f elementor-widget elementor-widget-heading\" data-id=\"6cbc68f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">12 months<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1332a7f e-con-full e-flex e-con e-child\" data-id=\"1332a7f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab98e1a elementor-widget elementor-widget-heading\" data-id=\"ab98e1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">1000 PLN<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc37460 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"bc37460\" 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-c773dfa elementor-widget elementor-widget-heading\" data-id=\"c773dfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Access for 1 user<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-738846c elementor-widget elementor-widget-button\" data-id=\"738846c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/esrs.pl\/#kup_dostep\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Buy access<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32491af elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"32491af\" 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>Payments are automatically renewed at selected billing intervals. You can cancel your subscription at any time. We offer special discounts for teams of 5+ people \u2013 <a href=\"https:\/\/materiality.pl\/en\/contact\/\"><span style=\"text-decoration: underline;\">write to us<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-07a9b15 e-flex e-con-boxed e-con e-parent\" data-id=\"07a9b15\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ecf3642 pad-128 e-con-full e-flex e-con e-child\" data-id=\"ecf3642\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1feb3fe e-con-full e-flex e-con e-child\" data-id=\"1feb3fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7e6dea elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"a7e6dea\" 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\">Database created <span>by practitioners <\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27d1965 e-grid e-con-full e-con e-child\" data-id=\"27d1965\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06279e3 elementor-widget elementor-widget-text-editor\" data-id=\"06279e3\" 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>The answers are created by MATERIALITY experts, i.e., specialists who created the first EU report based on ESRS standards and worked on more than half of the ESRS-compliant reports published in the first reporting cycle in Poland. As a result, they are based on practical knowledge of reporting processes.<\/p><p>When preparing their responses, experts verify them by taking into account the Implementation Guidance and explanations (Q&amp;A Platform) issued by EFRAG (the EU institution that develops ESRS standards for the European Commission).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c967a1e e-con-full e-flex e-con e-child\" data-id=\"c967a1e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-aa9ffc6 e-con-full e-flex e-con e-child\" data-id=\"aa9ffc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28b5cfe elementor-widget elementor-widget-image\" data-id=\"28b5cfe\" 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 loading=\"lazy\" decoding=\"async\" width=\"200\" height=\"300\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-Normal-200x300.webp\" class=\"attachment-medium size-medium wp-image-309\" alt=\"Piotr Biernacki\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-Normal-200x300.webp 200w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-Normal.webp 413w\" sizes=\"auto, (max-width: 200px) 100vw, 200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2011dd4 e-con-full e-flex e-con e-child\" data-id=\"2011dd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77db32f btn4 elementor-widget elementor-widget-button\" data-id=\"77db32f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/en\/about-us\/team\/piotr-biernacki\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Piotr Biernacki<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2b7f94 elementor-widget elementor-widget-heading\" data-id=\"f2b7f94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">ESG Reporting Partner<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c437992 elementor-widget elementor-widget-text-editor\" data-id=\"c437992\" 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>All responses from MATERIALITY experts are prepared under the supervision of Piotr Biernacki, a member of EFRAG Sustainability Reporting TEG and co-author of the first binding set of ESRS standards.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dd41b3f e-flex e-con-boxed e-con e-parent\" data-id=\"dd41b3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8f40480 e-con-full pad-80 e-flex e-con e-child\" data-id=\"8f40480\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1cd65f elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b1cd65f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Employees in ESG, sustainability, and sustainable development departments <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Specialists, managers, and department directors involved in the report creation process <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Experts from consulting firms that help companies report in accordance with ESRS standards <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Statutory auditors and other specialists from auditing firms <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Representatives of investment funds, banks, and insurance companies who use sustainability reports in their work <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">All persons who are learning to use ESRS standards <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-68b8615 e-con-full e-flex e-con e-child\" data-id=\"68b8615\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-5ae6b10 e-con-full glass e-flex e-con e-child\" data-id=\"5ae6b10\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64d0eea elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"64d0eea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">ESRS database created for specialists<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0923eaa btn1 elementor-widget elementor-widget-button\" data-id=\"0923eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/free.esrs.pl\/\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Check out the DEMO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be0a455 e-flex e-con-boxed e-con e-parent\" data-id=\"be0a455\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f8c6073 pad-128 e-con-full e-flex e-con e-child\" data-id=\"f8c6073\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e3fae7 elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"7e3fae7\" 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\">What is our <span>Knowledge Base like?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-957e81d e-grid e-con-full e-con e-child\" data-id=\"957e81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c5861ae e-con-full e-flex e-con e-child\" data-id=\"c5861ae\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9fe4dfd elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9fe4dfd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewbox=\"0 0 40 40\" fill=\"none\"><path d=\"M25.4999 16.9392L31.2466 11.1667L30.2083 10.1284L25.4999 14.8367L23.1249 12.4775L22.0866 13.5417L25.4999 16.9392ZM5.83325 32.9167V30.8225H24.9999V32.9167H5.83325ZM26.6653 21.0471C24.5309 21.0471 22.7119 20.2949 21.2083 18.7905C19.7046 17.286 18.9528 15.4666 18.9528 13.3321C18.9528 11.1977 19.7051 9.37866 21.2095 7.87505C22.7139 6.37143 24.5334 5.61963 26.6678 5.61963C28.8023 5.61963 30.6213 6.37185 32.1249 7.8763C33.6285 9.38074 34.3803 11.2002 34.3803 13.3346C34.3803 15.4691 33.6281 17.2881 32.1237 18.7917C30.6192 20.2953 28.7998 21.0471 26.6653 21.0471ZM5.83325 19.1775V17.0834H15.767C15.9017 17.4684 16.0484 17.8312 16.207 18.1717C16.3653 18.5123 16.5449 18.8475 16.7458 19.1775H5.83325ZM5.83325 26.0471V23.953H22.2616C22.6838 24.1471 23.1259 24.3095 23.5878 24.44C24.0498 24.5706 24.5205 24.6694 24.9999 24.7363V26.0471H5.83325Z\" fill=\"#EF8F00\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-652f947 elementor-widget elementor-widget-heading\" data-id=\"652f947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Understandable<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d67954 elementor-widget elementor-widget-text-editor\" data-id=\"5d67954\" 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>The answers to your questions are written in simple language, easier to understand than the often complex wording of the standards themselves.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d90689 e-con-full e-flex e-con e-child\" data-id=\"5d90689\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9003ec1 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9003ec1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewbox=\"0 0 40 40\" fill=\"none\"><path d=\"M8.44058 35.8334C7.72419 35.8334 7.11058 35.5779 6.59975 35.0671C6.08891 34.5563 5.8335 33.9427 5.8335 33.2263V9.70086C5.8335 8.98447 6.08891 8.371 6.59975 7.86044C7.11058 7.34961 7.72419 7.09419 8.44058 7.09419H11.261V3.97461H13.5152V7.09419H26.5493V3.97461H28.7502V7.09419H31.5597C32.2761 7.09419 32.8897 7.34961 33.4006 7.86044C33.9114 8.371 34.1668 8.98447 34.1668 9.70086V22.6734L32.0727 24.7671V16.9767H7.92766V33.2263C7.92766 33.3546 7.981 33.4723 8.08766 33.5792C8.19461 33.6859 8.31225 33.7392 8.44058 33.7392H20.1722L22.2822 35.8334H8.44058ZM7.92766 14.8825H32.0727V9.70086C32.0727 9.5728 32.0193 9.4553 31.9127 9.34836C31.8057 9.24141 31.6881 9.18794 31.5597 9.18794H8.44058C8.31225 9.18794 8.19461 9.24141 8.08766 9.34836C7.981 9.4553 7.92766 9.5728 7.92766 9.70086V14.8825ZM27.7222 36.6667L22.7268 31.6871L24.1902 30.185L27.7139 33.7084L34.7439 26.6892L36.2352 28.1613L27.7222 36.6667Z\" fill=\"#EF8F00\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2df993c elementor-widget elementor-widget-heading\" data-id=\"2df993c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Unambiguous<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5feeafc elementor-widget elementor-widget-text-editor\" data-id=\"5feeafc\" 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>Whenever possible, we clearly indicate what a given provision in the standards means or how it should be applied. If the question concerns a complex issue, it is discussed in a clear and understandable manner.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4189ef5 e-con-full e-flex e-con e-child\" data-id=\"4189ef5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6352d98 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"6352d98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewbox=\"0 0 40 40\" fill=\"none\"><path d=\"M9.83131 29.1283V15.427H11.9255V29.1283H9.83131ZM19.0321 29.1283V15.427H21.1259V29.1283H19.0321ZM4.61548 12.4999V10.6754L20.0001 2.5791L35.3846 10.6754V12.4999H4.61548ZM9.6434 10.4058H30.3676L20.0001 4.96577L9.6434 10.4058ZM4.61548 34.1495V32.0554H24.2746C24.3088 32.4059 24.3484 32.7487 24.3934 33.0837C24.4381 33.419 24.5171 33.7742 24.6305 34.1495H4.61548ZM28.0746 23.2937V15.427H30.1688V22.247L28.0746 23.2937ZM33.3334 39.3587C31.5556 38.9187 30.0855 37.9001 28.923 36.3029C27.7608 34.7056 27.1796 32.9316 27.1796 30.9808V27.0512L33.3334 23.9745L39.4871 27.0512V30.9808C39.4871 32.9316 38.906 34.7056 37.7438 36.3029C36.5813 37.9001 35.1112 38.9187 33.3334 39.3587ZM32.283 34.6474L37.7684 29.1708L36.6634 28.0553L32.283 32.4187L30.2521 30.3879L29.1476 31.5012L32.283 34.6474Z\" fill=\"#EF8F00\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1c029 elementor-widget elementor-widget-heading\" data-id=\"6d1c029\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Compliant with regulations\u00a0<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d09481b elementor-widget elementor-widget-text-editor\" data-id=\"d09481b\" 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>The answers to the questions are based on the standards themselves and their official interpretation by EFRAG.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-003f09e e-con-full e-flex e-con e-child\" data-id=\"003f09e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-010a6de elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"010a6de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"40\" height=\"40\" viewbox=\"0 0 40 40\" fill=\"none\"><path d=\"M7.92742 32.0727V7.92766V28.2931V24.7693V32.0727ZM8.44034 34.1668C7.72395 34.1668 7.11034 33.9114 6.5995 33.4006C6.08867 32.8897 5.83325 32.2761 5.83325 31.5597V8.44058C5.83325 7.72419 6.08867 7.11058 6.5995 6.59975C7.11034 6.08891 7.72395 5.8335 8.44034 5.8335H31.5595C32.2759 5.8335 32.8895 6.08891 33.4003 6.59975C33.9112 7.11058 34.1666 7.72419 34.1666 8.44058V23.1627H32.0724V8.44058C32.0724 8.31225 32.0191 8.19461 31.9124 8.08766C31.8055 7.981 31.6878 7.92766 31.5595 7.92766H8.44034C8.312 7.92766 8.19436 7.981 8.08742 8.08766C7.98075 8.19461 7.92742 8.31225 7.92742 8.44058V31.5597C7.92742 31.6881 7.98075 31.8057 8.08742 31.9127C8.19436 32.0193 8.312 32.0727 8.44034 32.0727H20.7799V34.1668H8.44034ZM28.9945 35.8335L23.9991 30.8539L25.4816 29.3518L28.9945 32.8752L36.0245 25.856L37.5158 27.3281L28.9945 35.8335ZM13.0233 21.2714C13.378 21.2714 13.6787 21.1482 13.9253 20.9018C14.1717 20.6554 14.2949 20.3549 14.2949 20.0002C14.2949 19.6454 14.1717 19.3449 13.9253 19.0985C13.6787 18.8521 13.378 18.7289 13.0233 18.7289C12.6688 18.7289 12.3683 18.8521 12.1216 19.0985C11.8752 19.3449 11.752 19.6454 11.752 20.0002C11.752 20.3549 11.8752 20.6554 12.1216 20.9018C12.3683 21.1482 12.6688 21.2714 13.0233 21.2714ZM13.0233 14.7181C13.378 14.7181 13.6787 14.5949 13.9253 14.3485C14.1717 14.1021 14.2949 13.8016 14.2949 13.4468C14.2949 13.0921 14.1717 12.7916 13.9253 12.5452C13.6787 12.2988 13.378 12.1756 13.0233 12.1756C12.6688 12.1756 12.3683 12.2988 12.1216 12.5452C11.8752 12.7916 11.752 13.0921 11.752 13.4468C11.752 13.8016 11.8752 14.1021 12.1216 14.3485C12.3683 14.5949 12.6688 14.7181 13.0233 14.7181ZM18.3353 21.0472H27.9016V18.9531H18.3353V21.0472ZM18.3353 14.4939H27.9016V12.3997H18.3353V14.4939Z\" fill=\"#EF8F00\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffd4bff elementor-widget elementor-widget-heading\" data-id=\"ffd4bff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Current<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b90c268 elementor-widget elementor-widget-text-editor\" data-id=\"b90c268\" 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>If the interpretation of an issue changes in EFRAG, we update the answers in our Database accordingly.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8f6758d e-flex e-con-boxed e-con e-parent\" data-id=\"8f6758d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cb186aa e-con-full pad-80 e-flex e-con e-child\" data-id=\"cb186aa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d1d425 elementor-absolute elementor-widget elementor-widget-image\" data-id=\"6d1d425\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"400\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/90a2b7938f076178732c5c5eb8be9b19.webp\" class=\"attachment-full size-full wp-image-29\" alt=\"\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/90a2b7938f076178732c5c5eb8be9b19.webp 626w, https:\/\/materiality.pl\/wp-content\/uploads\/90a2b7938f076178732c5c5eb8be9b19-300x192.webp 300w\" sizes=\"auto, (max-width: 626px) 100vw, 626px\" \/>\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-9412226 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"9412226\" 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\">Check out the free demo<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfd4b66 elementor-align-justify btn1 elementor-widget elementor-widget-button\" data-id=\"cfd4b66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/free.esrs.pl\/\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See DEMO<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59a02ae e-flex e-con-boxed e-con e-parent\" data-id=\"59a02ae\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ebe08c1 pad-128 e-con-full e-flex e-con e-child\" data-id=\"ebe08c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-21e00f2 e-con-full e-flex e-con e-child\" data-id=\"21e00f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d8f37a6 elementor-widget elementor-widget-heading\" data-id=\"d8f37a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83b9ec9 elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"83b9ec9\" 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\">Learn more <span>About our ESRS Knowledge Base<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-018cdb4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"018cdb4\" 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>We answer your most important questions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b40ef85 elementor-widget__width-initial elementor-widget elementor-widget-n-accordion\" data-id=\"b40ef85\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&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=\"e-n-accordion-item-1880\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1880\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How to use the ESRS Q&amp;A database? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1880\" class=\"elementor-element elementor-element-fdc1808 e-con-full e-flex e-con e-child\" data-id=\"fdc1808\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1880\" class=\"elementor-element elementor-element-cca8d2f e-flex e-con-boxed e-con e-child\" data-id=\"cca8d2f\" 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-4bd5bfb elementor-widget elementor-widget-text-editor\" data-id=\"4bd5bfb\" 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><span style=\"font-weight: 400;\">Are you already an ESRS Q&amp;A user? Log in using the link sent to you in the email after registering with the database or at <a href=\"https:\/\/coda.io\/@materiality\/esrs\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">https:\/\/coda.io\/@materiality\/esrs<\/span><\/a>.<\/span><\/p><p>In the ESRS Q&amp;A database, you can search for an issue that interests you in any way you like in the \u201cSearch\u201d field. You can search by the ESRS standard number, by the name of the disclosure requirement in question, or by any passage of text.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1881\" 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=\"e-n-accordion-item-1881\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What should I do if I cannot find an answer to my problem in the database? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1881\" class=\"elementor-element elementor-element-b90473e e-con-full e-flex e-con e-child\" data-id=\"b90473e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1881\" class=\"elementor-element elementor-element-28db8f4 e-flex e-con-boxed e-con e-child\" data-id=\"28db8f4\" 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-49cdf91 elementor-widget elementor-widget-text-editor\" data-id=\"49cdf91\" 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>If you cannot find the question and answer you are interested in in the database, ask us! Below the main view of the database, at the bottom right, there is a \u201cFORM\u201d button that opens a form for asking questions.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1882\" 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=\"e-n-accordion-item-1882\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How often is the database updated? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1882\" class=\"elementor-element elementor-element-2925a2d e-con-full e-flex e-con e-child\" data-id=\"2925a2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1882\" class=\"elementor-element elementor-element-ac607a3 e-flex e-con-boxed e-con e-child\" data-id=\"ac607a3\" 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-828f5de elementor-widget elementor-widget-text-editor\" data-id=\"828f5de\" 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>The database is constantly being updated. We try to answer new questions as quickly as possible. However, sometimes questions concern complex issues that require some time to analyze.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1883\" 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-1883\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What questions are in the database, and which ones are not? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1883\" class=\"elementor-element elementor-element-1749aa1 e-con-full e-flex e-con e-child\" data-id=\"1749aa1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1883\" class=\"elementor-element elementor-element-269f405 e-flex e-con-boxed e-con e-child\" data-id=\"269f405\" 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-a811a53 elementor-widget elementor-widget-text-editor\" data-id=\"a811a53\" 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>The database concerns ESRS standards. This means that it will contain answers to questions about ESRS standards.<\/p><p>The database will not contain questions specifically concerning:<\/p><ul><li>Individual issues concerning specific companies (the content of the database is publicly available)<\/li><li>The CSRD Directive and regulations implementing it into Polish law<\/li><li>EU Taxonomy of environmentally sustainable activities<\/li><li>Other legal provisions not related to ESRS standards<\/li><\/ul>\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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1884\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1884\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> I submitted a question via the form. When will I receive a response? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1884\" class=\"elementor-element elementor-element-b671dc0 e-con-full e-flex e-con e-child\" data-id=\"b671dc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1884\" class=\"elementor-element elementor-element-0c946ce e-flex e-con-boxed e-con e-child\" data-id=\"0c946ce\" 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-44c857f elementor-widget elementor-widget-text-editor\" data-id=\"44c857f\" 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>We strive to respond to questions as quickly as possible. We respond to over 50% questions within 1 business day, and to 95% faster than 3 business days. However, some questions concern such complex issues that it takes longer to respond to them.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1885\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1885\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> I asked a question, and it was rejected. Why? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1885\" class=\"elementor-element elementor-element-796c00f e-con-full e-flex e-con e-child\" data-id=\"796c00f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1885\" class=\"elementor-element elementor-element-153c8c1 e-flex e-con-boxed e-con e-child\" data-id=\"153c8c1\" 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-18cd8ee elementor-widget elementor-widget-text-editor\" data-id=\"18cd8ee\" 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>The question probably went beyond the scope of what we write about in the section \"What questions are in the database and what questions are not\". In such cases, we have to reject the question. When rejecting a question, we always give a specific reason.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1886\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1886\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How can I be sure that the answers to the questions are correct? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1886\" class=\"elementor-element elementor-element-6f97cde e-con-full e-flex e-con e-child\" data-id=\"6f97cde\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1886\" class=\"elementor-element elementor-element-33e3217 e-flex e-con-boxed e-con e-child\" data-id=\"33e3217\" 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-d82be70 elementor-widget elementor-widget-text-editor\" data-id=\"d82be70\" 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>Some of the answers contained in the ESRS Q&amp;A database are based on official answers by EFRAG, the EU institution that drafts ESRS standards.<\/p><p>The remaining answers were provided by MATERIALITY experts. We have taken due care to ensure that they are detailed and accurate, but we cannot be held responsible for their full compliance with the emerging line of interpretation set by the European Commission and the European Court of Justice.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1887\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1887\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How can I cancel my database subscription? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1887\" class=\"elementor-element elementor-element-4b579b2 e-con-full e-flex e-con e-child\" data-id=\"4b579b2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1887\" class=\"elementor-element elementor-element-a09a490 e-flex e-con-boxed e-con e-child\" data-id=\"a09a490\" 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-462feb5 elementor-widget elementor-widget-text-editor\" data-id=\"462feb5\" 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>Subscription to the database can be purchased for a month, quarter, or year. It is automatically renewed. You can cancel your subscription at any time before it is renewed for the next period by sending an email to <span style=\"text-decoration: underline;\"><a href=\"mailto:kontakt@materialityacademy.com\">kontakt@materialityacademy.com<\/a><\/span><\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1888\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1888\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How soon after purchasing a subscription will I get access to the database? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1888\" class=\"elementor-element elementor-element-e2f5dee e-con-full e-flex e-con e-child\" data-id=\"e2f5dee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1888\" class=\"elementor-element elementor-element-9b90270 e-flex e-con-boxed e-con e-child\" data-id=\"9b90270\" 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-ac2053a elementor-widget elementor-widget-text-editor\" data-id=\"ac2053a\" 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>Within one business day. Check the email address you used during registration and purchase.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1889\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1889\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> I purchased a subscription using my email address. I want to change it\u2014how do I do that? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-1889\" class=\"elementor-element elementor-element-30cd48c e-con-full e-flex e-con e-child\" data-id=\"30cd48c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1889\" class=\"elementor-element elementor-element-9ed6b8f e-flex e-con-boxed e-con e-child\" data-id=\"9ed6b8f\" 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-2fafcd0 elementor-widget elementor-widget-text-editor\" data-id=\"2fafcd0\" 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>Please contact us at <a href=\"mailto:kontakt@materialityacademy.com\"><span style=\"text-decoration: underline;\">kontakt@materialityacademy.com<\/span><\/a>, we will change the email address assigned to the ESRS Q&amp;A database.<\/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>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-18810\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-18810\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How many people can use one subscription? <\/h3><\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewbox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/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-18810\" class=\"elementor-element elementor-element-1d11b2d e-con-full e-flex e-con e-child\" data-id=\"1d11b2d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-18810\" class=\"elementor-element elementor-element-7c047e5 e-flex e-con-boxed e-con e-child\" data-id=\"7c047e5\" 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-e48ecd0 elementor-widget elementor-widget-text-editor\" data-id=\"e48ecd0\" 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>The subscription is for one person. If more people are to use the database, they should purchase access for themselves. If you want to purchase access for 5 or more people from the same organization, please contact us at <a href=\"mailto:kontakt@materialityacademy.com\"><span style=\"text-decoration: underline;\">kontakt@materialityacademy.com<\/span><\/a>, we will offer you an attractive discount.<\/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>\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<div class=\"elementor-element elementor-element-b6e89d9 e-con-full e-flex e-con e-child\" data-id=\"b6e89d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5298d80 elementor-widget elementor-widget-heading\" data-id=\"5298d80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Need more information?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64124d3 elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"64124d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Write to us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0f064e e-flex e-con-boxed e-con e-parent\" data-id=\"e0f064e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-bf7467e pad-128 e-con-full e-flex e-con e-child\" data-id=\"bf7467e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-92af13b e-grid e-con-full e-con e-child\" data-id=\"92af13b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e316223 e-con-full e-flex e-con e-child\" data-id=\"e316223\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f30b7b5 elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"f30b7b5\" 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\">Check out our <span>other tools<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-85c3245 e-grid e-con-full e-con e-child\" data-id=\"85c3245\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-113d838 e-con-full e-flex e-con e-child\" data-id=\"113d838\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1066fa elementor-widget elementor-widget-heading\" data-id=\"c1066fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/services\/tools\/power-esrs\/\">Reporting with PowerESRS<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1f4c0e elementor-widget elementor-widget-heading\" data-id=\"a1f4c0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">We automate and simplify ESRS-compliant reporting.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97ea37e elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"97ea37e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/en\/services\/tools\/power-esrs\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b58c4f0 e-con-full e-flex e-con e-child\" data-id=\"b58c4f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae5961 elementor-widget elementor-widget-heading\" data-id=\"2ae5961\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/esrsreports.materiality.pl\/\" target=\"_blank\" rel=\"nofollow\">ESRS Report Database<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c36192b elementor-widget elementor-widget-heading\" data-id=\"c36192b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Examples of ESRS-compliant reports from Polish companies.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0b2f0 elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"6a0b2f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/esrsreports.materiality.pl\/\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Purchase access to the practical ESRS Q&amp;A knowledge base. Answers from MATERIALITY experts will help you understand and implement reporting standards. <\/p>","protected":false},"author":1,"featured_media":2334,"parent":24,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-144","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Baza Wiedzy ESRS w formie Q&amp;A \u2022 MATERIALITY TOOLS<\/title>\n<meta name=\"description\" content=\"Kup dost\u0119p do praktycznej bazy wiedzy ESRS Q&amp;A. Odpowiedzi ekspert\u00f3w MATERIALITY pomog\u0105 Ci zrozumie\u0107 i wdro\u017cy\u0107 standardy raportowania. Sprawd\u017a &gt;\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/materiality.pl\/en\/services\/tools\/esrs-knowledge-base\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Baza Wiedzy ESRS w formie Q&amp;A \u2022 MATERIALITY TOOLS\" \/>\n<meta property=\"og:description\" content=\"Kup dost\u0119p do praktycznej bazy wiedzy ESRS Q&amp;A. Odpowiedzi ekspert\u00f3w MATERIALITY pomog\u0105 Ci zrozumie\u0107 i wdro\u017cy\u0107 standardy raportowania. 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