{"id":5698,"date":"2026-03-31T12:56:52","date_gmt":"2026-03-31T10:56:52","guid":{"rendered":"https:\/\/materiality.pl\/?page_id=5698"},"modified":"2026-03-31T12:58:58","modified_gmt":"2026-03-31T10:58:58","slug":"cbam","status":"publish","type":"page","link":"https:\/\/materiality.pl\/en\/uslugi\/doradztwo\/cbam\/","title":{"rendered":"Support in the implementation of CBAM"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5698\" class=\"elementor elementor-5698\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f141119 e-flex e-con-boxed e-con e-parent\" data-id=\"f141119\" 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-f0ea3a4 e-con-full pad-80 e-flex e-con e-child\" data-id=\"f0ea3a4\" 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-b5a8996 elementor-widget elementor-widget-breadcrumbs\" data-id=\"b5a8996\" 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-f00fc16 duoHeader elementor-widget elementor-widget-heading\" data-id=\"f00fc16\" 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\">Wsparcie we wdro\u017ceniu CBAM <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cdf34b1 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"cdf34b1\" 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\">Eksperci MATERIALITY przeka\u017c\u0105 Twojej organizacji kluczowe informacje o obowi\u0105zkach wynikaj\u0105cych z przepis\u00f3w rozporz\u0105dzenia w sprawie unijnego mechanizmu dostosowywania cen na granicach z uwzgl\u0119dnieniem emisji CO2 (rozporz\u0105dzenie CBAM). <\/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-7eb2377 e-flex e-con-boxed e-con e-parent\" data-id=\"7eb2377\" 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-c5c0202 pad-128 e-con-full e-flex e-con e-child\" data-id=\"c5c0202\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-63f5fb6 e-grid e-con-full e-con e-child\" data-id=\"63f5fb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c78aaa8 elementor-widget elementor-widget-text-editor\" data-id=\"c78aaa8\" 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 style=\"font-weight: 400;\">Przeanalizujemy dzia\u0142alno\u015b\u0107 Twojej organizacji i zidentyfikujemy kategorie produkt\u00f3w, z kt\u00f3rymi dzisiaj wi\u0105\u017c\u0105 si\u0119 obowi\u0105zki wynikaj\u0105ce z rozporz\u0105dzenia CBAM. Wska\u017cemy te\u017c kategorie produkt\u00f3w, kt\u00f3re b\u0119d\u0105 obj\u0119te CBAM w najbli\u017cszej przysz\u0142o\u015bci. W ten spos\u00f3b przygotujemy Twoj\u0105 organizacj\u0119 na nadchodz\u0105ce zmiany i nauczymy wykorzysta\u0107 now\u0105 wiedz\u0119 do planowania zakup\u00f3w i dostaw na kolejne miesi\u0105ce. CBAM to bowiem realny koszt, kt\u00f3ry w kolejnych latach b\u0119dzie r\u00f3s\u0142 &#8211; ale kt\u00f3rym mo\u017cna (i nale\u017cy) zarz\u0105dzi\u0107.<span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:709,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ae7a936 e-con-full e-flex e-con e-child\" data-id=\"ae7a936\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af425e9 elementor-widget elementor-widget-text-editor\" data-id=\"af425e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><p>Pomo\u017cemy Twojej firmie obni\u017cy\u0107 obci\u0105\u017cenie CBAM: w zakresie wymog\u00f3w importu towar\u00f3w, z\u0142o\u017cenia deklaracji CBAM, rozliczenia z emisji wbudowanych w zaimportowane towary, czy identyfikacji i oceny \u0142a\u0144cucha warto\u015bci.<\/p><p>\u00a0<\/p><\/div><div><p><span data-contrast=\"none\">Nasza wsp\u00f3\u0142praca odbywa\u0107 si\u0119 b\u0119dzie w oparciu o przejrzysty harmonogram wdro\u017cenia, kt\u00f3ry pozwoli Twojej organizacji na bie\u017c\u0105co weryfikowa\u0107 post\u0119p prac.\u00a0<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57d98fc elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"57d98fc\" 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\">Skontaktuj si\u0119 z nami<\/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-a1d1a97 e-flex e-con-boxed e-con e-parent\" data-id=\"a1d1a97\" 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-1c09ab3 e-con-full pad-80 e-flex e-con e-child\" data-id=\"1c09ab3\" 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-7d15c09 elementor-widget elementor-widget-heading\" data-id=\"7d15c09\" 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\">Jak b\u0119dziemy razem pracowa\u0107?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1a7c0b e-con-full e-flex e-con e-child\" data-id=\"f1a7c0b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e7afea1 e-con-full e-flex e-con e-child\" data-id=\"e7afea1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7545aec elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-heading\" data-id=\"7545aec\" 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\">Warsztaty<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eee62ef e-con-full e-flex e-con e-child\" data-id=\"eee62ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08d8d12 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"08d8d12\" 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 data-contrast=\"none\">W pierwszej kolejno\u015bci przeprowadzimy warsztaty na temat rozporz\u0105dzenia CBAM dla os\u00f3b, kt\u00f3re w przedsi\u0119biorstwie odpowiedzialne s\u0105 za obszary istotne z punktu widzenia z CBAM.<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Warsztaty stanowi\u0105 fundament naszej wsp\u00f3\u0142pracy, pozwalaj\u0105 dostosowa\u0107 indywidualne wsparcie do specyfiki dzia\u0142alno\u015bci i struktury organizacji. Pomagaj\u0105 te\u017c uporz\u0105dkowa\u0107 wiedz\u0119 uczestnikom.\u00a0<\/span><\/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<div class=\"elementor-element elementor-element-2942503 e-con-full e-flex e-con e-child\" data-id=\"2942503\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7596e0d elementor-widget__width-initial elementor-widget-tablet__width-inherit elementor-widget elementor-widget-heading\" data-id=\"7596e0d\" 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\">Wsparcie merytoryczne<\/h3>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c46f40 e-con-full e-flex e-con e-child\" data-id=\"5c46f40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97e11b7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"97e11b7\" 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 data-contrast=\"none\">Po przeprowadzeniu warsztat\u00f3w, przygotujemy przejrzysty harmonogram wdro\u017cenia. B\u0119dzie on nasz\u0105 wsp\u00f3ln\u0105 map\u0105 drogow\u0105 i pozwoli \u0142atwo kontrolowa\u0107 post\u0119p prac.<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Nast\u0119pnie dokonamy szczeg\u00f3\u0142owego przegl\u0105du towar\u00f3w, kt\u00f3re mog\u0105 podlega\u0107 rozporz\u0105dzeniu CBAM. <\/span><\/p><p><span data-contrast=\"none\">Przeanalizujemy\u00a0te\u017c\u00a0i zmapujemy\u00a0\u0142a\u0144cuch warto\u015bci\u00a0Twojej firmy,\u00a0szczeg\u00f3lny\u00a0nacisk k\u0142ad\u0105c na zidentyfikowanie kluczowych dostawc\u00f3w.<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Na zako\u0144czenie, zbudujemy efektywne wewn\u0119trzne procedury, z uwzgl\u0119dnieniem<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\"> struktury organizacji i kluczowych proces\u00f3w wewn\u0119trzne (takich jak proces zakupowy). Wszystkie te elementy om\u00f3wimy podczas ko\u0144cowych warsztat\u00f3w walidacyjnych, by w<\/span><span data-contrast=\"none\"> pe\u0142ni dostosowa\u0107 je do potrzeb Twojej organizacji.<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8aebd2 e-flex e-con-boxed e-con e-parent\" data-id=\"f8aebd2\" 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-ac8e6d8 e-con-full e-flex e-con e-child\" data-id=\"ac8e6d8\" 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-7e0eb6c e-con-full glass e-flex e-con e-child\" data-id=\"7e0eb6c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a5629ee elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a5629ee\" 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\">Efekty wsp\u00f3\u0142pracy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1535119 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1535119\" 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-d70d9ac elementor-widget elementor-widget-text-editor\" data-id=\"d70d9ac\" 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 data-contrast=\"none\">W rezultacie naszych prac otrzymasz:<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:709,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:709}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"none\">kompletn\u0105 informacj\u0119 na temat obowi\u0105zk\u00f3w przedsi\u0119biorstwa w \u015bwietle rozporz\u0105dzenia CBAM, r\u00f3wnie\u017c perspektywie kolejnych miesi\u0119cy;<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"none\">wiedz\u0119 na temat zasad sporz\u0105dzania deklaracji CBAM, emisji wbudowanych, certyfikat\u00f3w CBAM, a tak\u017ce zasad obliczania wsp\u00f3\u0142czynnika fazowania CBAM; <\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"none\">dostosowane do struktury i sposobu dzia\u0142ania Twojej organizacji dokumenty wewn\u0119trzne wspieraj\u0105ce wdro\u017cenie CBAM;<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559683&quot;:0,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"none\">rozumienie procedur kontroli przeprowadzanych przez Komisj\u0119 Europejsk\u0105 i organy krajowe. <\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:0,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fdc51e7 btn1 elementor-widget elementor-widget-button\" data-id=\"fdc51e7\" 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\">Napisz do nas<\/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-1cde3f7 e-flex e-con-boxed e-con e-parent\" data-id=\"1cde3f7\" 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-98bd526 pad-128 e-con-full e-flex e-con e-child\" data-id=\"98bd526\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-79bceff e-grid e-con-full e-con e-child\" data-id=\"79bceff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2927c27 e-con-full e-flex e-con e-child\" data-id=\"2927c27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-392b495 elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"392b495\" 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\">Co wyr\u00f3\u017cnia nasze <span>wsparcie we wdro\u017ceniu Rozporz\u0105dzenia CBAM?<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87d2add elementor-align-left btn4 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"87d2add\" 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\/o-nas\/\">\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 o nas<\/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-f3d4e71 e-grid e-con-full e-con e-child\" data-id=\"f3d4e71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f9cf094 e-con-full e-flex e-con e-child\" data-id=\"f9cf094\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e231762 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e231762\" 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\" 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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40cbb38 elementor-widget elementor-widget-heading\" data-id=\"40cbb38\" 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\">Praktyczne i zrozumia\u0142e przedstawienie obowi\u0105zk\u00f3w wynikaj\u0105cych z rozporz\u0105dzenia CBAM w formie warsztat\u00f3w zapewniaj\u0105cych aktywny udzia\u0142 uczestnik\u00f3w i uwzgl\u0119dniaj\u0105cych kontekst dzia\u0142alno\u015bci przedsi\u0119biorstwa. <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-83bddba e-con-full e-flex e-con e-child\" data-id=\"83bddba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d6fff66 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"d6fff66\" 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\" 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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e9cfbc elementor-widget elementor-widget-heading\" data-id=\"6e9cfbc\" 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\">Analiza portfela produkt\u00f3w z uwzgl\u0119dnieniem planowanego poszerzenia zakresu zastosowania rozporz\u0105dzenia CBAM - jeste\u015bcie zabezpieczeni tak\u017ce na przysz\u0142o\u015b\u0107. <\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a02b79 e-con-full e-flex e-con e-child\" data-id=\"1a02b79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0fec1cb elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"0fec1cb\" 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\" 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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f52ff4f elementor-widget elementor-widget-heading\" data-id=\"f52ff4f\" 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\">Przygotowane przez nas praktyczne wzory dokument\u00f3w, dopasowane do specyfiki Twojego przedsi\u0119biorstwa. <\/p>\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-d87714e elementor-align-left btn4 elementor-hidden-desktop elementor-hidden-laptop elementor-widget elementor-widget-button\" data-id=\"d87714e\" 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\/o-nas\/\">\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 o nas<\/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-4395436 e-flex e-con-boxed e-con e-parent\" data-id=\"4395436\" 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-e4f7490 e-con-full pad-80 e-flex e-con e-child\" data-id=\"e4f7490\" 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-37ed4f2 elementor-absolute elementor-widget elementor-widget-image\" data-id=\"37ed4f2\" 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-3e4a25d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"3e4a25d\" 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\">Potrzebujesz wsparcia we wdro\u017ceniu Rozporz\u0105dzenia CBAM?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec087fc elementor-align-justify btn1 elementor-widget elementor-widget-button\" data-id=\"ec087fc\" 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-5df8aae e-flex e-con-boxed e-con e-parent\" data-id=\"5df8aae\" 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-a7d1f1d pad-128 e-con-full e-flex e-con e-child\" data-id=\"a7d1f1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10a1894 e-con-full e-flex e-con e-child\" data-id=\"10a1894\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3324bed elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"3324bed\" 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\">Wi\u0119cej informacji na temat <span>Rozporz\u0105dzenia CBAM<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76a672e elementor-widget elementor-widget-text-editor\" data-id=\"76a672e\" 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 data-contrast=\"none\">Rozporz\u0105dzenie CBAM\u00a0stanowi uzupe\u0142nienie systemu EU ETS (unijnego systemu handlu uprawnieniami do emisji) i ma wyr\u00f3wnywa\u0107 warunki konkurencji pomi\u0119dzy producentami z UE i z kraj\u00f3w trzecich poprzez uwzgl\u0119dnienie koszt\u00f3w emisji CO\u2082 w cenie importowanych produkt\u00f3w.\u00a0CBAM ma\u00a0tak\u017ce przeciwdzia\u0142a\u0107 zjawisku ucieczki emisji\u00a0(<\/span><i><span data-contrast=\"none\">carbon\u00a0leakage<\/span><\/i><span data-contrast=\"none\">), czyli przenoszeniu wysokoemisyjnej produkcji z UE do pa\u0144stw o \u0142agodniejszych regulacjach klimatycznych. W rezultacie zastosowania mechanizmu CBAM wysokoemisyjne produkty z importu b\u0119d\u0105 obci\u0105\u017cone kosztem emisji CO\u2082 por\u00f3wnywalnym do tego, jaki ponosz\u0105 producenci unijni w ramach systemu EU ETS.<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Aktualnie mechanizm CBAM obejmuje\u00a0towary\u00a0podstawowe, takie jak aluminium,\u00a0\u017celiwo, stal i\u00a0cement.\u00a0Cho\u0107 mechanizm ten chroni przed ucieczk\u0105 emisji, zwi\u0119ksza jednocze\u015bnie koszty dla producent\u00f3w w UE wykorzystuj\u0105cych te\u00a0towary\u00a0do dalszego przetwarzania\u00a0(produkcji) &#8211;\u00a0na przyk\u0142ad przy produkcji\u00a0urz\u0105dze\u0144 AGD.\u00a0<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Komisja Europejska dostrzega, \u017ce konsekwencj\u0105 dzia\u0142ania mechanizmu\u00a0CBAM jest\u00a0ryzyko, \u017ce\u00a0produkcja\u00a0na kolejnych etapach \u0142a\u0144cucha warto\u015bci\u00a0w UE\u00a0mo\u017ce\u00a0zosta\u0107\u00a0przeniesiona\u00a0do kraj\u00f3w o s\u0142abszych regulacjach klimatycznych albo\u00a0\u017ce\u00a0towary z UE\u00a0b\u0119d\u0105\u00a0zast\u0119powane\u00a0bardziej emisyjnymi, ale ta\u0144szymi\u00a0produktami importowanymi.\u00a0Aby temu przeciwdzia\u0142a\u0107,\u00a0w grudniu 2025 r.\u00a0Komisja\u00a0zapowiedzia\u0142a\u00a0rozszerzenie\u00a0zakresu\u00a0zastosowania\u00a0CBAM\u00a0o\u00a0180 produkt\u00f3w\u00a0wykorzystuj\u0105cych w istotnym zakresie\u00a0stal\u00a0i\u00a0aluminium, takich jak\u00a0ch\u0142odnice przemys\u0142owe, maszyny odlewnicze,\u00a0okucia\u00a0i urz\u0105dzenia AGD.<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/p><p><span data-contrast=\"none\">Poszerzenie zakresu zastosowania CBAM\u00a0oznacza konieczno\u015b\u0107\u00a0planowania\u00a0z wyprzedzeniem ju\u017c dzisiaj &#8211; nasi eksperci\u00a0w tym pomog\u0105!<\/span><span data-ccp-props=\"{&quot;134245418&quot;:false,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:240,&quot;335559991&quot;:0}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-219c2c1 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"219c2c1\" 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.elementor-element-1c35936 *\/.elementor-754 .elementor-element.elementor-element-1c35936 a {\n    border-bottom: 1px solid #2F4842;\npadding-bottom: 1px;\n}\n\n.elementor-754 .elementor-element.elementor-element-1c35936 a:hover {\n    border-bottom: 1px solid #EF8F00;\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"754\" class=\"elementor elementor-754 e-loop-item e-loop-item-6035 post-6035 post type-post status-publish format-standard hentry category-aktualnosci tag-csrd-esrs tag-omnibus tag-przepisy-i-regulacje tag-raportowanie-esg tag-standardy-raportowania\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-28fa8b3 e-flex e-con-boxed e-con e-parent\" data-id=\"28fa8b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" role=\"listitem\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a68d3b7 elementor-widget elementor-widget-heading\" data-id=\"a68d3b7\" 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&#038;tax=category:aktualnosci\" rel=\"tag\">Aktualno\u015bci<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a5883e elementor-widget elementor-widget-heading\" data-id=\"6a5883e\" 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\/wiedza-i-praktyka\/pakiet-omnibus-i-jaki-jest-jego-status\/\" aria-label=\"\">Pakiet Omnibus I &#8211; jaki jest jego status?<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b453e2b elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"b453e2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tCo ju\u017c si\u0119 wydarzy\u0142o, a co jeszcze przed nami w temacie pakietu Omnibus I? [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91395b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d91395b\" 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-2606d0c e-con-full e-flex e-con e-child\" data-id=\"2606d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d58f21 elementor-widget elementor-widget-image\" data-id=\"1d58f21\" 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\/Sonia-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1032\" alt=\"Sonia Kortas\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-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-eb61238 e-con-full e-flex e-con e-child\" data-id=\"eb61238\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c35936 elementor-widget elementor-widget-heading\" data-id=\"1c35936\" 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\/sonia-kortas\" aria-label=\"\">Sonia Kortas<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dffb586 elementor-widget elementor-widget-heading\" data-id=\"dffb586\" 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\">12 May 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\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"754\" class=\"elementor elementor-754 e-loop-item e-loop-item-6011 post-6011 post type-post status-publish format-standard hentry category-newsletter-piotra-biernackiego tag-csrd-esrs tag-raportowanie-esg tag-standardy-raportowania\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-28fa8b3 e-flex e-con-boxed e-con e-parent\" data-id=\"28fa8b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" role=\"listitem\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a68d3b7 elementor-widget elementor-widget-heading\" data-id=\"a68d3b7\" 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&#038;tax=category:newsletter-piotra-biernackiego\" rel=\"tag\">Newsletter Piotra Biernackiego<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a5883e elementor-widget elementor-widget-heading\" data-id=\"6a5883e\" 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\/wiedza-i-praktyka\/raport-ktorego-nie-umiem-ocenic\/\" aria-label=\"\">Raport, kt\u00f3rego nie umiem oceni\u0107<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b453e2b elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"b453e2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\t\u201eJak tworzycie te standardy, to mo\u017ce sami by\u015bcie spr\u00f3bowali zrobi\u0107 zgodny z nimi raport!\u201d \u2013 nieraz s\u0142ysza\u0142em takie g\u0142osy frustracji [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91395b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d91395b\" 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-2606d0c e-con-full e-flex e-con e-child\" data-id=\"2606d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d58f21 elementor-widget elementor-widget-image\" data-id=\"1d58f21\" 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\/Piotr-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1031\" alt=\"Piotr Biernacki\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-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-eb61238 e-con-full e-flex e-con e-child\" data-id=\"eb61238\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c35936 elementor-widget elementor-widget-heading\" data-id=\"1c35936\" 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\/piotr-biernacki\" aria-label=\"\">Piotr Biernacki<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dffb586 elementor-widget elementor-widget-heading\" data-id=\"dffb586\" 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\">04 May 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\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"754\" class=\"elementor elementor-754 e-loop-item e-loop-item-5982 post-5982 post type-post status-publish format-standard hentry category-newsletter-piotra-biernackiego tag-omnibus tag-raportowanie-esg\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-28fa8b3 e-flex e-con-boxed e-con e-parent\" data-id=\"28fa8b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\" role=\"listitem\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a68d3b7 elementor-widget elementor-widget-heading\" data-id=\"a68d3b7\" 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&#038;tax=category:newsletter-piotra-biernackiego\" rel=\"tag\">Newsletter Piotra Biernackiego<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a5883e elementor-widget elementor-widget-heading\" data-id=\"6a5883e\" 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\/wiedza-i-praktyka\/jak-efrag-pomaga-spolkom\/\" aria-label=\"\">Jak EFRAG pomaga sp\u00f3\u0142kom?<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b453e2b elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"b453e2b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tEFRAG zajmuje si\u0119 nie tylko tworzeniem projekt\u00f3w standard\u00f3w sprawozdawczo\u015bci. Du\u017c\u0105 cz\u0119\u015b\u0107 jego dzia\u0142a\u0144 stanowi wspieranie sp\u00f3\u0142ek we wdra\u017caniu obowi\u0105zuj\u0105cych zasad [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d91395b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d91395b\" 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-2606d0c e-con-full e-flex e-con e-child\" data-id=\"2606d0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d58f21 elementor-widget elementor-widget-image\" data-id=\"1d58f21\" 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\/Piotr-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1031\" alt=\"Piotr Biernacki\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-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-eb61238 e-con-full e-flex e-con e-child\" data-id=\"eb61238\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c35936 elementor-widget elementor-widget-heading\" data-id=\"1c35936\" 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\/piotr-biernacki\" aria-label=\"\">Piotr Biernacki<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dffb586 elementor-widget elementor-widget-heading\" data-id=\"dffb586\" 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\">20 Apr 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\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9fab3c elementor-align-right btn4 elementor-widget elementor-widget-button\" data-id=\"d9fab3c\" 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<div class=\"elementor-element elementor-element-4563414 e-flex e-con-boxed e-con e-parent\" data-id=\"4563414\" 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-cf4dd69 pad-128 e-con-full e-flex e-con e-child\" data-id=\"cf4dd69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60f86fd elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"60f86fd\" 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\">Sprawd\u017a powi\u0105zane <span> us\u0142ugi<\/span><\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a83d3c0 e-grid e-con-full e-con e-child\" data-id=\"a83d3c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-508f9b3 e-con-full e-flex e-con e-child\" data-id=\"508f9b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bd544a8 elementor-widget elementor-widget-heading\" data-id=\"bd544a8\" 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\/uslugi\/doradztwo\/kalkulacja-emisji-ghg\/\">Kalkulacja emisji GHG<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f8fcd0 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6f8fcd0\" 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\">Liczymy \u015blad w\u0119glowy w trzech zakresach, zgodnie z metodyk\u0105 GHG Protocol.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-923e128 elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"923e128\" 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\/uslugi\/doradztwo\/kalkulacja-emisji-ghg\/\">\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<\/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-4c57eb6 e-con-full e-flex e-con e-child\" data-id=\"4c57eb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80a22cb elementor-widget elementor-widget-heading\" data-id=\"80a22cb\" 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\/uslugi\/doradztwo\/plan-transformacji-i-dekarbonizacji\/\">Plan transformacji i dekarbonizacji<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6057355 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6057355\" 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\">Opracowujemy plany transformacji i dekarbonizacji.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eae6c01 elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"eae6c01\" 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\/uslugi\/doradztwo\/plan-transformacji-i-dekarbonizacji\/\">\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<\/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-dbd0dea e-con-full e-flex e-con e-child\" data-id=\"dbd0dea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b0f5c1 elementor-widget elementor-widget-heading\" data-id=\"3b0f5c1\" 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\/uslugi\/doradztwo\/scenariuszowa-analiza-odpornosci\/\">Scenariuszowa analiza odporno\u015bci<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa57983 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"fa57983\" 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\">Oceniamy odporno\u015b\u0107 strategii dzia\u0142ania firmy w r\u00f3\u017cnych scenariuszach klimatycznych.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-199d8bb elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"199d8bb\" 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\/uslugi\/doradztwo\/scenariuszowa-analiza-odpornosci\/\">\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<\/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-62f50f0 e-con-full e-flex e-con e-child\" data-id=\"62f50f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5a21d5 elementor-widget elementor-widget-heading\" data-id=\"d5a21d5\" 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\/uslugi\/doradztwo\/strategia-zrownowazonego-rozwoju\/\">Strategia zr\u00f3wnowa\u017conego rozwoju<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-357a730 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"357a730\" 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\">Opracowujemy strategie ESG zintegrowane z celami biznesowymi firmy.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cfb80f elementor-align-left btn4 elementor-widget elementor-widget-button\" data-id=\"9cfb80f\" 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\/uslugi\/doradztwo\/strategia-zrownowazonego-rozwoju\/\">\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<\/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\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>We develop ESG indicators that reflect the specific nature of the company's operations.<\/p>","protected":false},"author":3,"featured_media":5705,"parent":128,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-5698","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wsparcie we wdro\u017ceniu CBAM &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Jak spe\u0142ni\u0107 obowi\u0105zki CBAM (rozporz\u0105dzenia w sprawie unijnego mechanizmu dostosowywania cen na granicach z uwzgl\u0119dnieniem emisji CO2)?\" \/>\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\/consulting\/cbam\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" 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