{"id":150,"date":"2025-11-10T16:59:48","date_gmt":"2025-11-10T15:59:48","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?page_id=150"},"modified":"2025-12-07T12:09:51","modified_gmt":"2025-12-07T11:09:51","slug":"esg-dictionary","status":"publish","type":"page","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/slownik-esg\/","title":{"rendered":"ESG Glossary"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"150\" class=\"elementor elementor-150\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f25e10 e-flex e-con-boxed e-con e-parent\" data-id=\"1f25e10\" 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-041e6c4 e-con-full pad-80 e-flex e-con e-child\" data-id=\"041e6c4\" 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-648c8af elementor-widget elementor-widget-breadcrumbs\" data-id=\"648c8af\" 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\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90482be duoHeader elementor-widget elementor-widget-heading\" data-id=\"90482be\" 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\">S\u0142ownik ESG<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66607f2 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"66607f2\" 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\">Krok po kroku prowadzimy Ci\u0119 przez najwa\u017cniejsze poj\u0119cia i obowi\u0105zki zwi\u0105zane ze zr\u00f3wnowa\u017conym rozwojem.<\/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-2c5999e e-flex e-con-boxed e-con e-parent\" data-id=\"2c5999e\" 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-2e01a54 pad-128 e-con-full e-flex e-con e-child\" data-id=\"2e01a54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-54b2d78 e-con-full e-flex e-con e-child\" data-id=\"54b2d78\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-936ea10 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"936ea10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"154593808\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-1545938081\" data-tab-title-id=\"e-n-tab-title-1545938081\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-1545938081\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tBadanie istotno\u015bci\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938082\" data-tab-title-id=\"e-n-tab-title-1545938082\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938082\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tCSDDD\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938083\" data-tab-title-id=\"e-n-tab-title-1545938083\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938083\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tEmisja \u00a0CO2\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938084\" data-tab-title-id=\"e-n-tab-title-1545938084\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938084\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tESRS\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938085\" data-tab-title-id=\"e-n-tab-title-1545938085\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938085\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tGOZ\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938086\" data-tab-title-id=\"e-n-tab-title-1545938086\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938086\" style=\"--n-tabs-title-order: 6;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tRyzyka klimatyczne\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938087\" data-tab-title-id=\"e-n-tab-title-1545938087\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938087\" style=\"--n-tabs-title-order: 7;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tStandardy raportowania niefinansowego\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938088\" data-tab-title-id=\"e-n-tab-title-1545938088\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"8\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938088\" style=\"--n-tabs-title-order: 8;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTaksonomia UE\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-1545938089\" data-tab-title-id=\"e-n-tab-title-1545938089\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"9\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-1545938089\" style=\"--n-tabs-title-order: 9;\">\n\t\t\t\t\t<span class=\"e-n-tab-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 8 13\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M7.4,6.1c.2.2.2.6,0,.8L1.7,12.6c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8l5.1-5.1L.6,1.4c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5.7,5.7Z\"><\/path><\/svg>\t\t<\/span>\n\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTCFD\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-1545938081\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938081\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-98039cb e-con-full e-flex e-con e-child\" data-id=\"98039cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3a76a66 e-flex e-con-boxed e-con e-child\" data-id=\"3a76a66\" 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-de8252f elementor-widget elementor-widget-heading\" data-id=\"de8252f\" 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\">Badanie istotno\u015bci<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65e2f6e elementor-widget elementor-widget-text-editor\" data-id=\"65e2f6e\" 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>Badanie istotno\u015bci ESG \u2013 tak samo jak w rachunkowo\u015bci, definiuje co sp\u00f3\u0142ka powinna raportowa\u0107. Takie badanie powinna przeprowadzi\u0107 ka\u017cda wi\u0119ksza organizacja, a wyniki takiej analizy b\u0119d\u0105 wykorzystane podczas prac nad raportem czy nad strategi\u0105 ESG.<\/p><p>Wa\u017cne: o ile do tej pory w standardach GRI sp\u00f3\u0142ki pokazywa\u0142y matryc\u0119 istotno\u015b\u0107, na kt\u00f3rej wskazana by\u0142a istotno\u015b\u0107 danego tematu ESG z punktu widzenia interesariuszy zewn\u0119trznych oraz z punktu widzenia samej organizacji, tak teraz zaktualizowane GRI Standards i przysz\u0142e ESRS\u2019y wprowadzaj\u0105 zasad\u0119 podw\u00f3jnej istotno\u015bci. Zasada podw\u00f3jnej istotno\u015bci (tzw. Double materiality principle) wprowadza now\u0105 definicj\u0119 i nowe parametry istotno\u015bci zagadnie\u0144 ESG dla sp\u00f3\u0142ki \u2013 badamy jaki jest negatywny wp\u0142yw sp\u00f3\u0142ki na \u015brodowisko i ludzi oraz jak zagadnienia ESG wp\u0142ywaj\u0105 na firm\u0119. Przeprowadzenie badania istotno\u015bci jest wymogiem zapisanym w standardach GRI Standards 2021 i ESRS\u2019ach. W MATERIALITY przeprowadzamy badania istotno\u015bci dla klient\u00f3w ju\u017c wg nowych wytycznych GRI Standards 2021 i ESRS.<\/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<div id=\"e-n-tab-content-1545938082\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938082\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-e17d3b3 e-con-full e-flex e-con e-child\" data-id=\"e17d3b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f04db1a e-flex e-con-boxed e-con e-child\" data-id=\"f04db1a\" 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-c9e9cbb elementor-widget elementor-widget-heading\" data-id=\"c9e9cbb\" 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\">CSDDD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d58e6 elementor-widget elementor-widget-text-editor\" data-id=\"03d58e6\" 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>To skr\u00f3t od Corporate Sustainability Due Diligence Directive. Jest to Unijna Dyrektywa w sprawie nale\u017cytej staranno\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju przedsi\u0119biorstw, kt\u00f3ra jest aktualnie procedowana. Dokument ten b\u0119dzie nak\u0142ada\u0142 na sp\u00f3\u0142ki obowi\u0105zek zarz\u0105dzania ryzykiem \u015brodowiskowym i spo\u0142ecznym zar\u00f3wno w \u0142a\u0144cuchu dostaw, jak i w ca\u0142ym swoim \u0142a\u0144cuchu warto\u015bci.<\/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<div id=\"e-n-tab-content-1545938083\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938083\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-deefb44 e-con-full e-flex e-con e-child\" data-id=\"deefb44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-dd49a94 e-flex e-con-boxed e-con e-child\" data-id=\"dd49a94\" 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-e39cc7c elementor-widget elementor-widget-heading\" data-id=\"e39cc7c\" 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\">Emisja \u00a0CO2<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-071a207 elementor-widget elementor-widget-text-editor\" data-id=\"071a207\" 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>W raportowaniu ESG pod has\u0142em \u201eEmisje CO2\u201d kryj\u0105 si\u0119 tak naprawd\u0119 emisje kilku gaz\u00f3w cieplarnianych. W MATERIALITY podczas wsp\u00f3\u0142pracy z klientami edukujemy o tym, co wp\u0142ywa na zwi\u0119kszenie lub zredukowanie emisji, liczymy emisje CO2 w zakresie 1, 2 i 3 wg sprawdzonej i uznanej mi\u0119dzynarodowo metodologii GHG Protocole i opracowujemy plany dekarbonizacji.<\/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<div id=\"e-n-tab-content-1545938084\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938084\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-edd8c99 e-con-full e-flex e-con e-child\" data-id=\"edd8c99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-49847d6 e-flex e-con-boxed e-con e-child\" data-id=\"49847d6\" 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-86c1844 elementor-widget elementor-widget-heading\" data-id=\"86c1844\" 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<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5718c13 elementor-widget elementor-widget-text-editor\" data-id=\"5718c13\" 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>ESRS to skr\u00f3t od European Sustainability Reporting Standards (Europejskie Standardy Raportowania Zr\u00f3wnowa\u017conego Rozwoju). Dyrektywa CSRD wprowadza ESRS do raportowania niefinansowego, co oznacza, i\u017c sp\u00f3\u0142ki nie b\u0119d\u0105 ju\u017c mia\u0142y dowolno\u015bci w wyborze standard\u00f3w, wg kt\u00f3rych chc\u0105 raportowa\u0107, tak jak to by\u0142o do tej pory. Wi\u0119kszo\u015b\u0107 sp\u00f3\u0142ek wybiera\u0142a dotychczas standardy GRI Standards, SIN (Standardy Informacji Niefinansowej) lub po prostu raportowa\u0142a wg zapis\u00f3w polskiej Ustawy o Rachunkowo\u015bci Art. 49b. Ju\u017c dzisiaj wiemy, \u017ce raporty za 2024 rok b\u0119d\u0105 musia\u0142y by\u0107 opublikowane w europejskich standardach ESRS. ESRS nie powsta\u0142y w pr\u00f3\u017cni \u2013 s\u0105 bardzo zbli\u017cone do GRI Standards z pa\u017adziernika 2021, realizuj\u0105 wytyczne TCFD, posiadaj\u0105 te\u017c elementy ze standard\u00f3w ameryka\u0144skich SASB, ale wg naszej oceny s\u0105 bardzo wymagaj\u0105ce i zmuszaj\u0105 sp\u00f3\u0142ki do dok\u0142adnego i solidnego gromadzenia i przetwarzania danych niefinansowych. W MATERIALITY dostarczamy klientom narz\u0119dzia do gromadzenia danych liczbowych ju\u017c wg wymog\u00f3w GRI Standards 2021 i ESRS, co gwarantuje dobre przygotowanie do nadchodz\u0105cych obowi\u0105zk\u00f3w. Wi\u0119cej praktycznych wskaz\u00f3wek o ESRSach znajdziecie w naszym artykule TUTAJ.<\/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<div id=\"e-n-tab-content-1545938085\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938085\" data-tab-index=\"5\" style=\"--n-tabs-title-order: 5;\" class=\" elementor-element elementor-element-7f21a07 e-con-full e-flex e-con e-child\" data-id=\"7f21a07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-aa11729 e-flex e-con-boxed e-con e-child\" data-id=\"aa11729\" 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-0b83f1b elementor-widget elementor-widget-heading\" data-id=\"0b83f1b\" 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\">GOZ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1cc182 elementor-widget elementor-widget-text-editor\" data-id=\"b1cc182\" 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>Gospodarka Obiegu Zamkni\u0119tego lub gospodarka cyrkularna, ekonomia cyrkularna \u2013 te terminy s\u0105 u\u017cywane na zmian\u0119. GOZ dotyczy takich zagadnie\u0144 jak surowce i materia\u0142y, odpady, jako\u015b\u0107 produkt\u00f3w i us\u0142ug czy modeli biznesowych promuj\u0105cych odej\u015bcie od linearnych system\u00f3w. Wska\u017aniki opisowe i liczbowe z zakresu gospodarki cyrkularnej s\u0105 obecne zar\u00f3wno w GRI Standards, ESRSach, w Taksonomii i nabieraj\u0105 wagi w przej\u015bciu na dzia\u0142alno\u015b\u0107 zr\u00f3wnowa\u017con\u0105 \u015brodowiskowo. GOZ jest wa\u017cnym obszarem ESG w Europejskim Zielonym \u0141adzie.<\/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<div id=\"e-n-tab-content-1545938086\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938086\" data-tab-index=\"6\" style=\"--n-tabs-title-order: 6;\" class=\" elementor-element elementor-element-8fd22d1 e-con-full e-flex e-con e-child\" data-id=\"8fd22d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8566050 e-flex e-con-boxed e-con e-child\" data-id=\"8566050\" 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-2596545 elementor-widget elementor-widget-heading\" data-id=\"2596545\" 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\">Ryzyka klimatyczne<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ae8bff elementor-widget elementor-widget-text-editor\" data-id=\"5ae8bff\" 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>Dobrze zidentyfikowane i opisane ryzyka klimatyczne to nie tylko wype\u0142nienie wytycznych TCFD, element niezb\u0119dny w raportach wg przysz\u0142ych standard\u00f3w ESRS, ale i cenny insight dla sp\u00f3\u0142ki, kt\u00f3ra te ryzyka dodaje nast\u0119pnie do swojego systemu zarz\u0105dzania, aby by\u0107 bardziej odporn\u0105 na to co nas czeka w przysz\u0142o\u015bci. Badanie ryzyk klimatycznych przeprowadzamy wg w\u0142asnej, sprawdzonej metodologii, a klient otrzymuje pe\u0142en raport z kategoryzacj\u0105 zidentyfikowanych ryzyk, zagro\u017ce\u0144 i szans zwi\u0105zanych ze zmianami klimatu.<\/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<div id=\"e-n-tab-content-1545938087\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938087\" data-tab-index=\"7\" style=\"--n-tabs-title-order: 7;\" class=\" elementor-element elementor-element-9c1b21e e-con-full e-flex e-con e-child\" data-id=\"9c1b21e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-64b3b9f e-flex e-con-boxed e-con e-child\" data-id=\"64b3b9f\" 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-0ad90de elementor-widget elementor-widget-heading\" data-id=\"0ad90de\" 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\">Standardy raportowania niefinansowego<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6888620 elementor-widget elementor-widget-text-editor\" data-id=\"6888620\" 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>Aktualnie najpopularniejszymi mi\u0119dzynarodowymi standardami raportowania zr\u00f3wnowa\u017conego rozwoju s\u0105 GRI Standards. W \u015bwiecie anglosaskim r\u00f3wnie popularne s\u0105 standardy SASB, kt\u00f3re \u2013 tak samo jak GRI Standards, podlegaj\u0105 teraz aktualizacji. W Polsce absolutnym minimum jest raportowanie danych niefinansowych zgodnie z wymogami Ustawy o Rachunkowo\u015bci Art. 49b, kt\u00f3ra realizuje zasady Dyrektywy NFRD. Wiele sp\u00f3\u0142ek przygotowuje swoje pierwsze raporty niefinansowe w oparciu o Polskie Standardy Informacji Niefinansowych (SIN-y). Najwa\u017cniejszymi standardami s\u0105 obecnie ESRS (Europejskie Standardy Raportowania Zr\u00f3wnowa\u017conego Rozwoju) wg kt\u00f3rych raporty sp\u00f3\u0142ek (ju\u017c podchodz\u0105cych pod NFRD) za 2024 rok b\u0119d\u0105 musia\u0142y by\u0107 przygotowane. W MATERIALITY pracujemy z klientami wg GRI Standard 2021 i ju\u017c pod ESRS.<\/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<div id=\"e-n-tab-content-1545938088\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938088\" data-tab-index=\"8\" style=\"--n-tabs-title-order: 8;\" class=\" elementor-element elementor-element-423649b e-con-full e-flex e-con e-child\" data-id=\"423649b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8d33737 e-flex e-con-boxed e-con e-child\" data-id=\"8d33737\" 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-4709291 elementor-widget elementor-widget-heading\" data-id=\"4709291\" 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\">Taksonomia UE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8955088 elementor-widget elementor-widget-text-editor\" data-id=\"8955088\" 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>Unijna Taksonomia to pewien rodzaj systematyki definiuj\u0105cej jaka cz\u0119\u015b\u0107 dzia\u0142alno\u015bci sp\u00f3\u0142ki jest zr\u00f3wnowa\u017cona \u015brodowiskowo. Taksonomia jest de facto \u201enak\u0142adk\u0105 analityczn\u0105\u201d na sprawozdanie finansowe, dzi\u0119ki kt\u00f3rej w raportach za 2021 rok, sp\u00f3\u0142ka pokaza\u0142a jaki odsetek obrotu, CapEx\u2019u i OpEx\u2019u klasyfikuje si\u0119 do unijnej Taksonomii. W raportach za 2022 rok, sp\u00f3\u0142ki b\u0119d\u0105 musia\u0142y ju\u017c nie tylko sklasyfikowa\u0107 sw\u00f3j obr\u00f3t, CapEx i OpEx, ale te\u017c sprawdzi\u0107, czy ich dzia\u0142alno\u015b\u0107 spe\u0142nia kryteria techniczne Taksonomii. W planach jest r\u00f3wnie\u017c Taksonomia spo\u0142eczna, kt\u00f3ra w podobny spos\u00f3b obejmie zagadnienia praw cz\u0142owieka.<\/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<div id=\"e-n-tab-content-1545938089\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-1545938089\" data-tab-index=\"9\" style=\"--n-tabs-title-order: 9;\" class=\" elementor-element elementor-element-6050a61 e-con-full e-flex e-con e-child\" data-id=\"6050a61\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-993e004 e-flex e-con-boxed e-con e-child\" data-id=\"993e004\" 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-fec2f40 elementor-widget elementor-widget-heading\" data-id=\"fec2f40\" 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\">TCFD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84319fc elementor-widget elementor-widget-text-editor\" data-id=\"84319fc\" 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>TCFD to skr\u00f3t od Task Force on Climate-related Financial Disclosures. S\u0105 to wytyczne dla sp\u00f3\u0142ek \u2013 opublikowane pierwszy raz w 2017 roku, wg kt\u00f3rych powinno si\u0119 raportowa\u0107 zagadnienia zwi\u0105zane ze zmianami klimatu. Jest to zbi\u00f3r zalece\u0144 wypracowanych przez mi\u0119dzynarodow\u0105 organizacj\u0119 The Financial Stability Board, kt\u00f3ry szybko uzyska\u0142 przychylno\u015b\u0107 instytucji finansowych, inwestor\u00f3w oraz innych interesariuszy. Zaraportowanie kwestii klimatycznych zgodnie z wytycznymi TCFD jest nie tylko dobr\u0105 praktyk\u0105, ale \u015bwiadczy, o tym, \u017ce organizacja zarz\u0105dza swoim wp\u0142ywem w zakresie klimatu. Wytyczne TCFD zawieraj\u0105 11 konkretnych zalece\u0144 (np. opis sposobu, w jaki zarz\u0105d i rada nadzorcza nadzoruj\u0105 ryzyka i szanse zwi\u0105zane z klimatem albo ujawnianie emisji gaz\u00f3w cieplarnianych w zakresach 1, 2 i 3) podzielonych na 4 bloki tematyczne: \u0142ad korporacyjny i system zarz\u0105dczy, strategia, zarz\u0105dzanie ryzykiem oraz wska\u017aniki i cele.<\/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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19a6a73 e-flex e-con-boxed e-con e-parent\" data-id=\"19a6a73\" 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-9914cc5 e-con-full pad-80 e-flex e-con e-child\" data-id=\"9914cc5\" 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-7aa37ff elementor-absolute elementor-widget elementor-widget-image\" data-id=\"7aa37ff\" 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-0611a5c elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0611a5c\" 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\">Masz inne \u2028pytania?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-466bba7 elementor-align-justify btn1 elementor-widget elementor-widget-button\" data-id=\"466bba7\" 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\/kontakt\/\">\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\">Zapytaj o ofert\u0119<\/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-3ee1200 e-flex e-con-boxed e-con e-parent\" data-id=\"3ee1200\" 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-0153923 pad-128 e-con-full e-flex e-con e-child\" data-id=\"0153923\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ceeb84 elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"1ceeb84\" 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\">Te artyku\u0142y <span>mog\u0105 Ci\u0119\u00a0zainteresowa\u0107 <\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e2678 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"d9e2678\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;3&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-3 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--1108 jet-equal-columns__wrapper grid-collapse-gap\" data-queried-id=\"150|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:1108,&quot;posts_num&quot;:3,&quot;columns&quot;:3,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;Nic nie znaleziono&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;empty_query&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:&quot;yes&quot;,&quot;custom_query_id&quot;:&quot;9&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:&quot;true&quot;,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"8\" data-listing-source=\"query\" data-listing-id=\"1108\" data-query-id=\"9\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-6394 jet-equal-columns elementor-dcss-492639195240130\" data-post-id=\"6394\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1108\" class=\"elementor elementor-1108\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6895214e e-flex e-con-boxed e-con e-parent\" data-id=\"6895214e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18856d4f elementor-widget elementor-widget-heading\" data-id=\"18856d4f\" 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\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/?jsf=jet-engine&amp;tax=category:artykuly\" rel=\"tag\">Artyku\u0142y<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68296856 elementor-widget elementor-widget-heading\" data-id=\"68296856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/lca-epd-slad-weglowy-produktu-czym-sie-roznia-i-jak-ze-soba-wspolpracuja\/\">LCA, EPD, \u015blad w\u0119glowy produktu &#8211; czym si\u0119 r\u00f3\u017cni\u0105 i jak ze sob\u0105 wsp\u00f3\u0142pracuj\u0105?<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-759464bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"759464bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tSkr\u00f3ty LCA, EPD i \u015blad w\u0119glowy produktu coraz cz\u0119\u015bciej pojawiaj\u0105 si\u0119 w rozmowach w dzia\u0142ach R&amp;D, w zespo\u0142ach zakupowych, podczas [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f50720b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f50720b\" 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<div class=\"elementor-element elementor-element-720b0369 e-con-full e-flex e-con e-child\" data-id=\"720b0369\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42697d7a elementor-widget elementor-widget-image\" data-id=\"42697d7a\" 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=\"800\" height=\"420\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/Marta-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1024\" alt=\"Marta K\u0119sik\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Marta-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Marta-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Marta-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Marta-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Marta-FI.webp 1800w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\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-30f97578 e-con-full e-flex e-con e-child\" data-id=\"30f97578\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31649d3f elementor-widget elementor-widget-heading\" data-id=\"31649d3f\" 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\"><a href=\"https:\/\/materiality.pl\/osoba\/marta-kesik\">Marta K\u0119sik<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-587777f6 elementor-widget elementor-widget-heading\" data-id=\"587777f6\" 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\">09 Jul 2026<\/span>\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>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-5816 jet-equal-columns elementor-dcss-492639217725446\" data-post-id=\"5816\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1108\" class=\"elementor elementor-1108\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6895214e e-flex e-con-boxed e-con e-parent\" data-id=\"6895214e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18856d4f elementor-widget elementor-widget-heading\" data-id=\"18856d4f\" 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\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/?jsf=jet-engine&amp;tax=category:artykuly\" rel=\"tag\">Artyku\u0142y<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68296856 elementor-widget elementor-widget-heading\" data-id=\"68296856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/5-mitow-o-zrownowazonym-rozwoju-oze\/\">5 mit\u00f3w o zr\u00f3wnowa\u017conym rozwoju OZE<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-759464bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"759464bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tTransformacja energetyczna to jedno z najwi\u0119kszych wyzwa\u0144 naszych czas\u00f3w, ale jej tempo hamuj\u0105 g\u0142\u0119boko zakorzenione mity. Fa\u0142szywe przekonania o OZE [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f50720b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f50720b\" 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<div class=\"elementor-element elementor-element-720b0369 e-con-full e-flex e-con e-child\" data-id=\"720b0369\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42697d7a elementor-widget elementor-widget-image\" data-id=\"42697d7a\" 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=\"800\" height=\"420\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/Artur-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1019\" alt=\"Artur Gazda\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Artur-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Artur-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Artur-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Artur-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Artur-FI.webp 1800w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\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-30f97578 e-con-full e-flex e-con e-child\" data-id=\"30f97578\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31649d3f elementor-widget elementor-widget-heading\" data-id=\"31649d3f\" 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\"><a href=\"https:\/\/materiality.pl\/osoba\/artur-gazda\">Artur Gazda<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-587777f6 elementor-widget elementor-widget-heading\" data-id=\"587777f6\" 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\">23 Mar 2026<\/span>\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>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-5676 jet-equal-columns elementor-dcss-492639233245151\" data-post-id=\"5676\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1108\" class=\"elementor elementor-1108\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6895214e e-flex e-con-boxed e-con e-parent\" data-id=\"6895214e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18856d4f elementor-widget elementor-widget-heading\" data-id=\"18856d4f\" 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\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/?jsf=jet-engine&amp;tax=category:artykuly\" rel=\"tag\">Artyku\u0142y<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68296856 elementor-widget elementor-widget-heading\" data-id=\"68296856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/poradnik-mrit-do-przeprowadzania-analizy-ryzyka-fizycznego\/\">Poradnik MRiT do przeprowadzania analizy ryzyka fizycznego<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-759464bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"759464bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tNa stronach Ministerstwa Rozwoju i Technologii zosta\u0142 opublikowany \u201ePoradnik do przeprowadzania analizy ryzyka fizycznego zwi\u0105zanego z klimatem dla aktywno\u015bci zwi\u0105zanych [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f50720b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f50720b\" 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 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data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">10 Mar 2026<\/span>\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>\n\t\t<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86a7f88 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"86a7f88\" 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\/wiedza-i-praktyka\/\">\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\">Wi\u0119cej artyku\u0142\u00f3w<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Krok po kroku prowadzimy Ci\u0119 przez najwa\u017cniejsze poj\u0119cia i obowi\u0105zki zwi\u0105zane ze zr\u00f3wnowa\u017conym rozwojem. Sprawd\u017a podstawowe poj\u0119cia ESG.<\/p>","protected":false},"author":1,"featured_media":2330,"parent":148,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-150","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\u0142ownik ESG \u2022 MATERIALITY<\/title>\n<meta name=\"description\" content=\"Krok po kroku prowadzimy Ci\u0119 przez najwa\u017cniejsze poj\u0119cia i obowi\u0105zki zwi\u0105zane ze zr\u00f3wnowa\u017conym rozwojem. 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