{"id":1566,"date":"2025-10-01T19:08:00","date_gmt":"2025-10-01T17:08:00","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?p=1566"},"modified":"2025-12-12T15:19:58","modified_gmt":"2025-12-12T14:19:58","slug":"revision-of-esrs-standards","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/rewizja-standardow-esrs\/","title":{"rendered":"Revision of ESRS standards"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1566\" class=\"elementor elementor-1566\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6090b596 e-flex e-con-boxed e-con e-parent\" data-id=\"6090b596\" 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-3a7547bf elementor-widget elementor-widget-text-editor\" data-id=\"3a7547bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p>Files:<\/p>\n\n<p><a href=\"https:\/\/materiality.pl\/wp-content\/uploads\/MATERIALITY_ESRS_revision_comment_letter.pdf\" target=\"_blank\" rel=\"noopener\" data-type=\"attachment\" data-id=\"1560\">MATERIALITY_ESRS_revision_comment_letter.pdf<br \/><\/a><br \/><a href=\"https:\/\/materiality.pl\/wp-content\/uploads\/Amended-ESRS-Exposure-Draft-July-2025-Public-Consultation-Survey.pdf\" target=\"_blank\" rel=\"noopener\" data-type=\"attachment\" data-id=\"1557\">Amended ESRS Exposure Draft July 2025 Public Consultation Survey.pdf<br \/><\/a><br \/><a href=\"https:\/\/materiality.pl\/wp-content\/uploads\/Amended-ESRS-Exposure-Draft-July-2025-Public-Consultation-Survey.pdf\" target=\"_blank\" rel=\"noopener\" data-type=\"attachment\" data-id=\"1557\">M_Amended ESRS \u2013 Exposure Draft 2025 Public Survey \u2013 Detailed Comments on Paragraph Level.xlsx<\/a><\/p>\n\n<p>\u00a0<\/p>\n\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>","protected":false},"excerpt":{"rendered":"<p>MATERIALITY's position on the draft simplified ESRS standards in response to the public consultation conducted by EFRAG.<\/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":[37],"tags":[30,19],"class_list":["post-1566","post","type-post","status-publish","format-standard","hentry","category-stanowiska-i-opinie","tag-aktywnosci-materiality","tag-csrd-esrs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rewizja standard\u00f3w 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\/revision-of-esrs-standards\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rewizja standard\u00f3w ESRS &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"Stanowisko MATERIALITY w sprawie projekt\u00f3w uproszczonych standard\u00f3w ESRS w odpowiedzi na publiczne konsultacje prowadzone przez EFRAG.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/revision-of-esrs-standards\/\" \/>\n<meta property=\"og:site_name\" content=\"MATERIALITY\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/materialitypl\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-10-01T17:08:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-12T14:19:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2112\" \/>\n\t<meta property=\"og:image:height\" content=\"1110\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"@dm1N-1G@\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/rewizja-standardow-esrs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/rewizja-standardow-esrs\\\/\"},\"author\":{\"name\":\"@dm1N-1G@\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/add2478f07f77004ce1e942805f5c153\"},\"headline\":\"Rewizja standard\u00f3w ESRS\",\"datePublished\":\"2025-10-01T17:08:00+00:00\",\"dateModified\":\"2025-12-12T14:19:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/rewizja-standardow-esrs\\\/\"},\"wordCount\":35,\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"keywords\":[\"Aktywno\u015bci MATERIALITY\",\"CSRD &amp; 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