{"id":1107,"date":"2023-09-18T01:05:00","date_gmt":"2023-09-17T23:05:00","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?p=1107"},"modified":"2025-12-03T19:13:14","modified_gmt":"2025-12-03T18:13:14","slug":"first-report-based-on-esrs-standards","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/pierwszy-raport-oparty-o-standardy-esrs\/","title":{"rendered":"First report based on ESRS standards"},"content":{"rendered":"\n<p>Raport Tylko jest dost\u0119pny w dw\u00f3ch wersjach j\u0119zykowych (po polsku i po angielsku) <a href=\"https:\/\/tylko.com\/press\/\" data-type=\"link\" data-id=\"https:\/\/tylko.com\/press\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">pod tym adresem<\/a>, w sekcji Downloads \/ Company \/ Sustainability Report 2022. MATERIALITY wspiera Tylko w zarz\u0105dzaniu zr\u00f3wnowa\u017conym rozwojem od ponad dw\u00f3ch lat. Prace nad raportem zacz\u0119\u0142y si\u0119 zim\u0105 2023 r. w oparciu o projekty standard\u00f3w przekazane przez EFRAG do Komisji Europejskiej. W sierpniu 2023 r. raport zosta\u0142 w najwi\u0119kszym mo\u017cliwym stopniu dostosowany do ostatecznej wersji standard\u00f3w.<\/p>\n\n\n\n<p>Odwaga zarz\u0105du sp\u00f3\u0142ki, kt\u00f3ry zdecydowa\u0142 si\u0119 na wykorzystanie jeszcze nieobowi\u0105zuj\u0105cych standard\u00f3w umo\u017cliwi\u0142a prac\u0119 nad tym pionierskim projektem. Jak ka\u017cdy \u201epierwszy na \u015bwiecie\u201d projekt by\u0142 on trudny, bo nie by\u0142o wzor\u00f3w, na kt\u00f3rych mo\u017cna by\u0142oby si\u0119 opiera\u0107, ale dawa\u0142 te\u017c swobod\u0119 w poszukiwaniu w\u0142a\u015bciwych sposob\u00f3w post\u0119powania.<\/p>\n\n\n\n<p>Podobn\u0105 \u015bcie\u017ck\u0119 przechodzi obecnie co najmniej kilka znanych mi sp\u00f3\u0142ek, kt\u00f3re postanowi\u0142y sporz\u0105dzi\u0107 raporty za rok 2023 zgodnie ze standardami ESRS. S\u0105 to jednak podmioty, kt\u00f3re w poprzednich latach sporz\u0105dza\u0142y sprawozdania, zwykle oparte o standardy GRI. Z jednej strony u\u0142atwia to prac\u0119, bo stanowi baz\u0119, na kt\u00f3rej mo\u017cna si\u0119 oprze\u0107, a z drugiej utrudnia, bo przechodz\u0105c z GRI na ESRS-y trzeba oduczy\u0107 si\u0119 pewnych nawyk\u00f3w.<\/p>\n\n\n\n<p>Z kolei nauk\u0119 ESRS-\u00f3w warto zacz\u0105\u0107 od ich uwa\u017cnej lektury. W jakiej kolejno\u015b\u0107 warto czyta\u0107 standardy? Pisali\u015bmy o tym ju\u017c na pocz\u0105tku sierpnia. [to linkujemy do wpisu na blogu z 7 sierpnia] Po lekturze i nauce trzeba przeprowadzi\u0107 badanie istotno\u015bci, a p\u00f3\u017aniej zacz\u0105\u0107 zbiera\u0107 dane i przygotowywa\u0107 raport.<\/p>\n\n\n\n<p>Rola pioniera w raportowaniu na podstawie ESRS przypad\u0142a Tylko, sp\u00f3\u0142ce, kt\u00f3ra zmaga\u0142a si\u0119 po raz pierwszy z konieczno\u015bci\u0105 zgromadzenia odpowiednich danych i opisania funkcjonuj\u0105cych w niej proces\u00f3w w spos\u00f3b wymagany przez standardy. Mimo, \u017ce biznes prowadzony przez Tylko jest bardzo mocno osadzony w zr\u00f3wnowa\u017conym modelu biznesowym (zach\u0119cam do lektury raportu, zw\u0142aszcza dzia\u0142a\u0144 w zakresie gospodarki cyrkularnej), to jest to pierwszy raport sp\u00f3\u0142ki na temat zr\u00f3wnowa\u017conego rozwoju. Jak wida\u0107 \u2013 da si\u0119, ESRS\u2019y nie s\u0105 takie straszne, jak mo\u017ce si\u0119 wydawa\u0107 z ich pierwszej lektury ?<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Only S.A., a Polish technology company in the furniture industry, has published its first sustainability report. It is also the world's first report based on ESRS standards. This is perhaps the best proof that ESRS are not so scary and can be mastered.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[13],"tags":[19,20,21],"class_list":["post-1107","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-csrd-esrs","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pierwszy raport oparty o standardy ESRS &#8226; MATERIALITY<\/title>\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\/knowledge-and-practice\/first-report-based-on-esrs-standards\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pierwszy raport oparty o standardy ESRS &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"Tylko S.A., polska firma technologiczna z bran\u017cy meblarskiej, opublikowa\u0142a sw\u00f3j pierwszy raport zr\u00f3wnowa\u017conego rozwoju. Jest to jednocze\u015bnie pierwszy na \u015bwiecie raport oparty o standardy ESRS. 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