{"id":3548,"date":"2025-03-05T18:03:43","date_gmt":"2025-03-05T17:03:43","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?p=3548"},"modified":"2026-07-14T13:56:50","modified_gmt":"2026-07-14T11:56:50","slug":"taxonomy-of-balanced-financing-current-regulations-and-clarifications-of-the-european-commission","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/taksonomia-zrownowazonego-finansowania-aktualne-przepisy-i-wyjasnienia-komisji-europejskiej\/","title":{"rendered":"Taxonomy of sustainable financing - current regulations and explanations of the European Commission"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3548\" class=\"elementor elementor-3548\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-328a00a e-flex e-con-boxed e-con e-parent\" data-id=\"328a00a\" data-element_type=\"container\" data-e-type=\"container\" 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data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taksonomia zr\u00f3wnowa\u017conego finansowania &#8211; aktualne przepisy i wyja\u015bnienia Komisji Europejskiej<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e235c6d elementor-widget elementor-widget-button\" data-id=\"e235c6d\" 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\/#regulacje-esg\">\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\">Regulacje ESG<\/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-e76ca97 e-flex e-con-boxed e-con e-parent\" data-id=\"e76ca97\" 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-8fdf71a pad-128 e-con-full e-flex e-con e-child\" data-id=\"8fdf71a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe271f2 e-con-full e-flex e-con e-child\" data-id=\"fe271f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38c6789 e-con-full e-flex e-con e-child\" data-id=\"38c6789\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf29a6f elementor-widget elementor-widget-heading\" data-id=\"bf29a6f\" 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\">05 Mar 2025<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a860bf elementor-widget elementor-widget-heading\" data-id=\"7a860bf\" 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\">\u2022 Aktualizacja:  12 sty 2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2274ac e-con-full e-flex e-con e-child\" data-id=\"a2274ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf03042 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"cf03042\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&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-2 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--1524 grid-collapse-gap\" data-queried-id=\"3548|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;:1524,&quot;posts_num&quot;:4,&quot;columns&quot;:2,&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;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;&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;osoba&quot;],&quot;hide_widget_if&quot;:&quot;&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;3&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=\"1\" data-listing-source=\"query\" data-listing-id=\"1524\" data-query-id=\"3\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-2601 elementor-dcss-883682148876918\" data-post-id=\"2601\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/materiality.pl\/en\/osoba\/zuzanna-lulinska\/\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1524\" class=\"elementor elementor-1524\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8081a3 e-con-full e-flex e-con e-child\" data-id=\"a8081a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c5b415 elementor-widget elementor-widget-image\" data-id=\"9c5b415\" 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=\"512\" height=\"512\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor.webp\" class=\"attachment-large size-large wp-image-2509\" alt=\"\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor.webp 512w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-300x300.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-150x150.webp 150w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-270x270.webp 270w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-192x192.webp 192w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-180x180.webp 180w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-32x32.webp 32w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\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-3cdcf41 e-con-full e-flex e-con e-child\" data-id=\"3cdcf41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26eae7e btn4 elementor-widget elementor-widget-button\" data-id=\"26eae7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/en\/osoba\/zuzanna-lulinska\/\">\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\">Zuzanna Luli\u0144ska<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-417967f elementor-widget elementor-widget-heading\" data-id=\"417967f\" 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\">Senior Sustainability Specialist<\/span>\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<a href=\"https:\/\/materiality.pl\/en\/osoba\/zuzanna-lulinska\/\" class=\"jet-engine-listing-overlay-link\"><\/a><\/div><\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-1001 elementor-dcss-883682157318040\" data-post-id=\"1001\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/materiality.pl\/en\/osoba\/sonia-kortas\/\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1524\" class=\"elementor elementor-1524\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8081a3 e-con-full e-flex e-con e-child\" data-id=\"a8081a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c5b415 elementor-widget elementor-widget-image\" data-id=\"9c5b415\" 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-3cdcf41 e-con-full e-flex e-con e-child\" data-id=\"3cdcf41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26eae7e btn4 elementor-widget elementor-widget-button\" data-id=\"26eae7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/en\/osoba\/sonia-kortas\/\">\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\">Sonia Kortas<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-417967f elementor-widget elementor-widget-heading\" data-id=\"417967f\" 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\">Ethics Specialist<\/span>\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<a href=\"https:\/\/materiality.pl\/en\/osoba\/sonia-kortas\/\" class=\"jet-engine-listing-overlay-link\"><\/a><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cf5e4c elementor-widget elementor-widget-text-editor\" data-id=\"0cf5e4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tTaksonomia UE, tj. rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) 2020\/852 z dnia 18 czerwca 2020 r. w sprawie ustanowienia ram u\u0142atwiaj\u0105cych zr\u00f3wnowa\u017cone inwestycje, zmieniaj\u0105ce rozporz\u0105dzenie (UE) 2019\/2088 jest narz\u0119dziem prawnym przyj\u0119tym w Unii Europejskiej, kt\u00f3re s\u0142u\u017cy do jednoznacznej oceny, czy dana dzia\u0142alno\u015b\u0107 gospodarcza jest zr\u00f3wnowa\u017cona \u015brodowiskowo.\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-669b0d4 e-con-full e-flex e-con e-child\" data-id=\"669b0d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7528843 e-con-full e-flex e-con e-child\" data-id=\"7528843\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07d8cd6 elementor-widget elementor-widget-table-of-contents\" data-id=\"07d8cd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;container&quot;:&quot;.content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Nie znaleziono nag\\u0142\\u00f3wk\\u00f3w&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:100,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-toc__07d8cd6\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\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<div class=\"elementor-element elementor-element-749e567 e-con-full content e-flex e-con e-child\" data-id=\"749e567\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1959d25 e-con-full e-flex e-con e-child\" data-id=\"1959d25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dfe7d6e elementor-widget elementor-widget-heading\" data-id=\"dfe7d6e\" 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\">Wej\u015bcie w \u017cycie Taksonomii UE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3730f2 elementor-widget elementor-widget-text-editor\" data-id=\"a3730f2\" 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 lipcu 2020 r. wesz\u0142o w \u017cycie <em>rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) 2020\/852 z dnia 18 czerwca 2020 r.<\/em> <em>w sprawie ustanowienia ram u\u0142atwiaj\u0105cych zr\u00f3wnowa\u017cone inwestycje, zmieniaj\u0105ce rozporz\u0105dzenie (UE) 2019\/2088<\/em>. W polskim t\u0142umaczeniu przepis\u00f3w regulacja ta funkcjonuje jako \u201esystematyka\u201d, jednak bardziej popularnym okre\u015bleniem jest \u201eTaksonomia UE\u201d. Rozporz\u0105dzenie to ma na celu okre\u015blnie warunk\u00f3w, na jakich prowadzone dzia\u0142alno\u015bci mog\u0105 zosta\u0107 uznane za zr\u00f3wnowa\u017cone \u015brodowiskowo.<\/p><p>Taksonomia UE dotyczy uczestnik\u00f3w rynku finansowego, kt\u00f3rzy udost\u0119pniaj\u0105 produkty finansowe oraz przedsi\u0119biorstw obj\u0119tych obowi\u0105zkiem raportowania informacji niefinansowych (zgodnie z art. 19a lub 29a dyrektywy 2013\/34\/UE).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f495949 e-con-full e-flex e-con e-child\" data-id=\"f495949\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99732cd elementor-widget elementor-widget-heading\" data-id=\"99732cd\" 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\">Tekst rozporz\u0105dzenia w sprawie Taksonomii UE:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14c10a8 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"14c10a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:32020R0852\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Polska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32020R0852\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Angielska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbf1d3f e-con-full e-flex e-con e-child\" data-id=\"bbf1d3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c4c85f elementor-widget elementor-widget-heading\" data-id=\"0c4c85f\" 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 oznacza zgodno\u015b\u0107 z Taksonomi\u0105 UE?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78fd23e e-con-full e-flex e-con e-child\" data-id=\"78fd23e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d96ab44 elementor-widget elementor-widget-heading\" data-id=\"d96ab44\" 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\">Aby m\u00f3c wykaza\u0107 zgodno\u015b\u0107 z taksonomi\u0105, nale\u017cy udowodni\u0107, \u017ce prowadzona dzia\u0142alno\u015b\u0107:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e68a204 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e68a204\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">wnosi istotny wk\u0142ad w realizacj\u0119 co najmniej jednego z cel\u00f3w \u015brodowiskowych,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">nie wyrz\u0105dza powa\u017cnych szk\u00f3d dla \u017cadnego z cel\u00f3w \u015brodowiskowych,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">jest prowadzona zgodnie z minimalnymi gwarancjami,<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">spe\u0142nia techniczne kryteria kwalifikacji.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f7993c e-con-full e-flex e-con e-child\" data-id=\"3f7993c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6f2bb2 elementor-widget elementor-widget-heading\" data-id=\"e6f2bb2\" 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\">Taksonomia okre\u015bla 6 cel\u00f3w \u015brodowiskowych:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-873dbc6 elementor-widget elementor-widget-text-editor\" data-id=\"873dbc6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>\u0142agodzenie zmian klimatu (CCM, climate change mitigation);<\/li><li>adaptacja do zmian klimatu (CCA, climate change adaptation);<\/li><li>zr\u00f3wnowa\u017cone wykorzystywanie i ochrona zasob\u00f3w wodnych i morskich (WTR, the sustainable use and protection of water and marine resources)<\/li><li>przej\u015bcie na gospodark\u0119 o obiegu zamkni\u0119tym (CE, the transition to a circular economy);<\/li><li>zapobieganie zanieczyszczeniu i jego kontrola (PPE, pollution prevention and control);<\/li><li>ochrona i odbudowa bior\u00f3\u017cnorodno\u015bci i ekosystem\u00f3w (BIO, the protection and restoration of biodiversity and ecosystems).<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a62d44d e-con-full e-flex e-con e-child\" data-id=\"a62d44d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b030248 elementor-widget elementor-widget-heading\" data-id=\"b030248\" 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\">Minimalne Gwarancje<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57298c8 elementor-widget elementor-widget-text-editor\" data-id=\"57298c8\" 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>Minimalne Gwarancje s\u0105 to procedury stosowane przez przedsi\u0119biorstwo prowadz\u0105ce dzia\u0142alno\u015b\u0107 gospodarcz\u0105, kt\u00f3re maj\u0105 zapewni\u0107 przestrzeganie:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf56901 elementor-widget elementor-widget-text-editor\" data-id=\"bf56901\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Wytycznych OECD dla przedsi\u0119biorstw wielonarodowych<\/li><li>Wytycznych ONZ dotycz\u0105cych biznesu i praw cz\u0142owieka, w tym zasad o\u015bmiu podstawowych konwencji MOP<\/li><li>Zasad i praw okre\u015blonych w Mi\u0119dzynarodowej karcie praw cz\u0142owieka.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-488b869 elementor-widget elementor-widget-text-editor\" data-id=\"488b869\" 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>Minimalne Gwarancje oceniane s\u0105 na poziomie ca\u0142ej Sp\u00f3\u0142ki, a nie w odniesieniu do poszczeg\u00f3lnych dzia\u0142alno\u015bci. Wprowadzono je do Taksonomii w celu zapewnienia, \u017ce zr\u00f3wnowa\u017cony rozw\u00f3j nie b\u0119dzie odbywa\u0107 si\u0119 kosztem podstawowych praw cz\u0142owieka oraz zasad \u0142adu korporacyjnego. Dla przyk\u0142adu za zr\u00f3wnowa\u017con\u0105 nie b\u0119dzie mog\u0142a zosta\u0107 uznana dzia\u0142alno\u015b\u0107 przedsi\u0119biorstwa, kt\u00f3re narusza prawa cz\u0142owieka, w tym prawa pracownicze, dzia\u0142a z naruszeniem zasad uczciwej konkurencji czy dopuszcza si\u0119 praktyk korupcyjnych.<\/p><p>W ramach naszych <a href=\"https:\/\/materiality.pl\/uslugi\/doradztwo\/raportowanie-taksonomii\/\">us\u0142ug doradczych<\/a>, weryfikujemy, czy spe\u0142nione s\u0105 Minimalne Gwarancje dotycz\u0105ce proces\u00f3w nale\u017cytej staranno\u015bci.<\/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-e3133f5 e-con-full e-flex e-con e-child\" data-id=\"e3133f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e5b5d21 elementor-widget elementor-widget-heading\" data-id=\"e5b5d21\" 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\">Techniczne Kryteria Kwalifikacji\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a8720b5 e-con-full e-flex e-con e-child\" data-id=\"a8720b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c2c9a elementor-widget elementor-widget-text-editor\" data-id=\"e9c2c9a\" 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>Aby oceni\u0107, czy dana dzia\u0142alno\u015b\u0107 jest zr\u00f3wnowa\u017cona \u015brodowiskowo (taxonomy-aligned), a wi\u0119c wnosi istotny wk\u0142ad w przynajmniej jeden cel \u015brodowiskowy oraz nie wyrz\u0105dza powa\u017cnych szk\u00f3d wobec pozosta\u0142ych cel\u00f3w \u015brodowiskowych, nale\u017cy wykorzysta\u0107 \u201etechniczne kryteria kwalifikacji\u201d (TKK, lub w wersji angielskiej \u201eTSC\u201d, technical screening criteria).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31ee6cf e-con-full e-flex e-con e-child\" data-id=\"31ee6cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25ce09f elementor-widget elementor-widget-heading\" data-id=\"25ce09f\" 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\">Techniczne kryteria kwalifikacji uregulowano w dw\u00f3ch rozporz\u0105dzeniach delegowanych Komisji:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c43a49a elementor-widget elementor-widget-text-editor\" data-id=\"c43a49a\" 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>1. <strong>Akt delegowany w sprawie klimatu<\/strong> \u2013 rozporz\u0105dzenie delegowane Komisji (UE) 2021\/2139 z dnia 4 czerwca 2021 r. uzupe\u0142niaj\u0105ce rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) 2020\/852 poprzez ustanowienie technicznych kryteri\u00f3w kwalifikacji s\u0142u\u017c\u0105cych okre\u015bleniu warunk\u00f3w, na jakich dana dzia\u0142alno\u015b\u0107 gospodarcza kwalifikuje si\u0119 jako wnosz\u0105ca istotny wk\u0142ad w \u0142agodzenie zmian klimatu lub w adaptacj\u0119 do zmian klimatu, a tak\u017ce okre\u015bleniu, czy ta dzia\u0142alno\u015b\u0107 gospodarcza nie wyrz\u0105dza powa\u017cnych szk\u00f3d wzgl\u0119dem \u017cadnego z pozosta\u0142ych cel\u00f3w \u015brodowiskowych, kt\u00f3re by\u0142o nowelizowane trzykrotnie:<\/p><ol><li style=\"list-style-type: none;\"><ol><li>2022\/1214 (rozporz\u0105dzenie delegowane Komisji (UE) 2022\/1214 z dnia 9 marca 2022 r. zmieniaj\u0105ce rozporz\u0105dzenie delegowane (UE) 2021\/2139 w odniesieniu do dzia\u0142alno\u015bci gospodarczej w niekt\u00f3rych sektorach energetycznych oraz rozporz\u0105dzenie delegowane (UE) 2021\/2178 w odniesieniu do publicznego ujawniania szczeg\u00f3lnych informacji w odniesieniu do tych rodzaj\u00f3w dzia\u0142alno\u015bci gospodarczej) \u2013 dodano nowe rodzaje dzia\u0142alno\u015bci (w tym dzia\u0142alno\u015bci zwi\u0105zane z produkcj\u0105 energii atomowej i z paliw gazowych)<\/li><li>2023\/2485 (rozporz\u0105dzenie delegowane Komisji (UE) 2023\/2485 z dnia 27 czerwca 2023 r. zmieniaj\u0105ce rozporz\u0105dzenie delegowane (UE) 2021\/2139 ustanawiaj\u0105ce dodatkowe techniczne kryteria kwalifikacji s\u0142u\u017c\u0105ce okre\u015bleniu warunk\u00f3w, na jakich niekt\u00f3re rodzaje dzia\u0142alno\u015bci gospodarczej kwalifikuj\u0105 si\u0119 jako wnosz\u0105ce istotny wk\u0142ad w \u0142agodzenie zmian klimatu lub w adaptacj\u0119 do zmian klimatu, a tak\u017ce okre\u015bleniu, czy dzia\u0142alno\u015b\u0107 ta nie wyrz\u0105dza powa\u017cnych szk\u00f3d wzgl\u0119dem \u017cadnego z pozosta\u0142ych cel\u00f3w \u015brodowiskowych) \u2013 wprowadzono korekty do zapis\u00f3w TKK.<\/li><li>2026\/73 (rozporz\u0105dzenie delegowane Komisji (UE) 2026\/73 z dnia 4 lipca 2025 r. zmieniaj\u0105ce rozporz\u0105dzenie delegowane (UE) 2021\/2178 w\u00a0odniesieniu do uproszczenia tre\u015bci i\u00a0prezentacji informacji dotycz\u0105cych zr\u00f3wnowa\u017conej \u015brodowiskowo dzia\u0142alno\u015bci, kt\u00f3re maj\u0105 by\u0107 ujawniane, oraz rozporz\u0105dzenia delegowane (UE) 2021\/2139 i\u00a0(UE) 2023\/2486 w\u00a0odniesieniu do uproszczenia niekt\u00f3rych technicznych kryteri\u00f3w kwalifikacji s\u0142u\u017c\u0105cych okre\u015bleniu, czy dzia\u0142alno\u015b\u0107 gospodarcza nie wyrz\u0105dza powa\u017cnych szk\u00f3d wzgl\u0119dem cel\u00f3w \u015brodowiskowych) \u2013 zmiany w za\u0142\u0105czniku I oraz II.<\/li><\/ol><\/li><\/ol><p>2. <strong>Akt delegowany \u201e\u015brodowiskowy\u201d<\/strong> \u2013 rozporz\u0105dzenie delegowane Komisji (UE) 2023\/2486 z dnia 27 czerwca 2023 r. uzupe\u0142niaj\u0105ce rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) 2020\/852 poprzez ustanowienie technicznych kryteri\u00f3w kwalifikacji s\u0142u\u017c\u0105cych okre\u015bleniu warunk\u00f3w, na jakich dana dzia\u0142alno\u015b\u0107 gospodarcza kwalifikuje si\u0119 jako wnosz\u0105ca istotny wk\u0142ad w zr\u00f3wnowa\u017cone wykorzystywanie i ochron\u0119 zasob\u00f3w wodnych i morskich, w przej\u015bcie na gospodark\u0119 o obiegu zamkni\u0119tym, w zapobieganie zanieczyszczeniu i jego kontrol\u0119 lub w ochron\u0119 i odbudow\u0119 bior\u00f3\u017cnorodno\u015bci i ekosystem\u00f3w, a tak\u017ce okre\u015bleniu, czy ta dzia\u0142alno\u015b\u0107 gospodarcza nie wyrz\u0105dza powa\u017cnych szk\u00f3d wzgl\u0119dem kt\u00f3regokolwiek z innych cel\u00f3w \u015brodowiskowych, i zmieniaj\u0105ce rozporz\u0105dzenie delegowane Komisji (UE) 2021\/2178 w odniesieniu do publicznego ujawniania szczeg\u00f3lnych informacji w odniesieniu do tych rodzaj\u00f3w dzia\u0142alno\u015bci gospodarczej. Akt delegowany zosta\u0142 znowelizowany przez rozporz\u0105dzenie delegowane 2026\/73 w zakresie za\u0142\u0105cznik\u00f3w I, II oraz IV.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40d2313 e-con-full e-flex e-con e-child\" data-id=\"40d2313\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7607e11 elementor-widget elementor-widget-heading\" data-id=\"7607e11\" 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\">Tekst skonsolidowany aktu delegowanego w sprawie klimatu:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd93039 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fd93039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:02021R2139-20250108\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Polska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:02021R2139-20250108\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Angielska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6304f60 e-con-full e-flex e-con e-child\" data-id=\"6304f60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04fedbe elementor-widget elementor-widget-heading\" data-id=\"04fedbe\" 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\">Tekst aktu delegowanego \u201e\u015brodowiskowego\u201d:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3d13d8 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a3d13d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=OJ:L_202302486\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Polska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:L_202302486\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Angielska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0cef1aa e-con-full e-flex e-con e-child\" data-id=\"0cef1aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-925ae55 elementor-widget elementor-widget-heading\" data-id=\"925ae55\" 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\">Raportowanie Taksonomii<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76ae03d e-con-full e-flex e-con e-child\" data-id=\"76ae03d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f75f31 elementor-widget elementor-widget-text-editor\" data-id=\"6f75f31\" 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>Na potrzeby raportowania w zakresie dzia\u0142alno\u015bci zr\u00f3wnowa\u017conej nale\u017cy korzysta\u0107 z tzw. \u201eaktu delegowanego do art. 8\u201d, a wi\u0119c <em>rozporz\u0105dzenia delegowanego Komisji (UE) 2021\/2178 z dnia 6 lipca 2021 r. uzupe\u0142niaj\u0105cego rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) 2020\/852 przez sprecyzowanie tre\u015bci i prezentacji informacji dotycz\u0105cych zr\u00f3wnowa\u017conej \u015brodowiskowo dzia\u0142alno\u015bci gospodarczej, kt\u00f3re maj\u0105 by\u0107 ujawniane przez przedsi\u0119biorstwa podlegaj\u0105ce art. 19a lub 29a dyrektywy 2013\/34\/UE, oraz okre\u015blenie metody spe\u0142nienia tego obowi\u0105zku ujawniania informacji<\/em> (akt nowelizowany przez art. 5 oraz za\u0142\u0105czniki V-VII rozporz\u0105dzenia delegowanego 2023\/2486 oraz rozporz\u0105dzenie delegowane 2022\/1214 przez art.2 oraz za\u0142\u0105cznik III dodany jako za\u0142\u0105cznik XII, a tak\u017ce przez art. 1 rozporz\u0105dzenia delegowanego 2026\/73). Rozporz\u0105dzenie to zawiera szczeg\u00f3\u0142owe wytyczne dotycz\u0105ce sposobu raportowania \u2013 definicje poj\u0119\u0107, wzory tabel raportowych oraz zasady ujawniania informacji przez przedsi\u0119biorstwa niefinansowe (np. produkcyjne, budowlane, us\u0142ugowe) oraz finansowe (np. instytucje kredytowe, fundusze inwestycyjne, zak\u0142ady ubezpieczeniowe).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-298de44 e-con-full e-flex e-con e-child\" data-id=\"298de44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a425776 elementor-widget elementor-widget-heading\" data-id=\"a425776\" 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\">Tekst aktu delegowanego do art. 8 (tekst skonsolidowany):<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789d43e elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"789d43e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:02021R2178-20240101\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Polska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:02021R2178-20240101\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Angielska wersja<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-59ace0e elementor-widget elementor-widget-text-editor\" data-id=\"59ace0e\" 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>Przeprowadzimy Twoj\u0105 sp\u00f3\u0142k\u0119 przez pe\u0142en proces Raportowania Taksonomii UE. <a href=\"https:\/\/materiality.pl\/uslugi\/doradztwo\/raportowanie-taksonomii\/\">Dowiedz si\u0119 o naszej us\u0142udze i um\u00f3w na konsultacj\u0119.\u00a0<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1274b6a e-con-full e-flex e-con e-child\" data-id=\"1274b6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7181949 elementor-widget elementor-widget-heading\" data-id=\"7181949\" 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\">Jakie rodzaje dzia\u0142alno\u015bci kwalifikuj\u0105 si\u0119 do Taksonomii UE? <\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54b7f26 e-con-full e-flex e-con e-child\" data-id=\"54b7f26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e26d338 elementor-widget elementor-widget-text-editor\" data-id=\"e26d338\" 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 akcie delegowanym w sprawie klimatu wymienione s\u0105 rodzaje dzia\u0142alno\u015bci, kt\u00f3re mog\u0105 mie\u0107 istotny wk\u0142ad w \u0142agodzenie zmian klimatu (znajduj\u0105 si\u0119 w za\u0142\u0105czniku I rozporz\u0105dzenia) lub w adaptacj\u0119 do zmian klimatu (znajduj\u0105 si\u0119 w za\u0142\u0105czniku II).<\/p><p>Natomiast w przyj\u0119tym dwa lata p\u00f3\u017aniej akcie delegowanym \u015brodowiskowym znajduj\u0105 si\u0119 za\u0142\u0105czniki, w kt\u00f3rych okre\u015blono techniczne kryteria kwalifikacji dla dzia\u0142alno\u015bci, kt\u00f3re mog\u0105 mie\u0107 istotny wk\u0142ad w cele \u015brodowiskowe dotycz\u0105ce: ochrony zasob\u00f3w wodnych i morskich, przej\u015bcia na gospodark\u0119 o obiegu zamkni\u0119tym, przeciwdzia\u0142aniu zanieczyszczeniom, ochrony bior\u00f3\u017cnorodno\u015bci.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2626faf elementor-widget elementor-widget-image\" data-id=\"2626faf\" 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=\"1440\" height=\"810\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/PP_Taksonomia_tabela_1_01.2026.webp\" class=\"attachment-full size-full wp-image-4939\" alt=\"Tabela: Rodzaje dzia\u0142alno\u015bci kwalifikuj\u0105ce si\u0119\u00a0do Taksonomii. Obowi\u0105zuj\u0105ce i nowe Techniczne Kryteria Kwalifikacji.\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/PP_Taksonomia_tabela_1_01.2026.webp 1440w, https:\/\/materiality.pl\/wp-content\/uploads\/PP_Taksonomia_tabela_1_01.2026-300x169.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/PP_Taksonomia_tabela_1_01.2026-1024x576.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/PP_Taksonomia_tabela_1_01.2026-768x432.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/PP_Taksonomia_tabela_1_01.2026-18x10.webp 18w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/>\t\t\t\t\t\t\t\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-9ab9d99 e-con-full e-flex e-con e-child\" data-id=\"9ab9d99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad84885 elementor-widget elementor-widget-heading\" data-id=\"ad84885\" 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 stosowa\u0107 Taksonomi\u0119?<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e81461 e-con-full e-flex e-con e-child\" data-id=\"3e81461\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35db5d4 elementor-widget elementor-widget-text-editor\" data-id=\"35db5d4\" 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 zwi\u0105zku z szeregiem w\u0105tpliwo\u015bci, jakie pojawi\u0142y si\u0119 w\u015br\u00f3d u\u017cytkownik\u00f3w powy\u017cszych przepis\u00f3w, Komisja Europejska wyda\u0142a szereg opracowa\u0144 w formie odpowiedzi na cz\u0119sto zadawane pytania (FAQ), kt\u00f3re maj\u0105 ujednolici\u0107 praktyk\u0119 stosowania akt\u00f3w delegowanych:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0054b1f elementor-widget elementor-widget-text-editor\" data-id=\"0054b1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Do aktu delegowanego w sprawie klimatu (Zawiadomienie Komisji w sprawie interpretacji i wykonania niekt\u00f3rych przepis\u00f3w prawnych aktu delegowanego UE w sprawie unijnej systematyki dotycz\u0105cej zmiany klimatu ustanawiaj\u0105cego techniczne kryteria kwalifikacji w odniesieniu do tych rodzaj\u00f3w dzia\u0142alno\u015bci gospodarczej, kt\u00f3ra wnosi istotny wk\u0142ad w \u0142agodzenie zmiany klimatu lub adaptacj\u0119 do zmiany klimatu i nie wyrz\u0105dza powa\u017cnych szk\u00f3d wzgl\u0119dem \u017cadnego z pozosta\u0142ych cel\u00f3w \u015brodowiskowych). Wyja\u015bnienia z 20 pa\u017adziernika 2023 r. mo\u017cna znale\u017a\u0107 tutaj: [<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:52023XC00267\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">PL<\/span><\/a>] [<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:C_202300267&amp;qid=1712066891918\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">EN<\/span><\/a>]\u00a0<\/li><li>Do aktu delegowanego do art. 8 wydano nast\u0119puj\u0105ce dokumenty z wyja\u015bnieniami:<ol><li><strong>(lipiec 2021)<\/strong> dokument s\u0142u\u017cb Komisji zawieraj\u0105cy odpowiedzi na cz\u0119sto zadawane pytania \u201eWhat is the EU Taxonomy Article 8 delegated act and how will it work in practice?\u201d [\u201eCzym jest akt delegowany okre\u015blaj\u0105cy obowi\u0105zki w zakresie ujawniania informacji na mocy art. 8 rozporz\u0105dzenia w sprawie unijnej systematyki dotycz\u0105cej zr\u00f3wnowa\u017conego rozwoju i jak w praktyce b\u0119dzie wygl\u0105da\u0142o jego stosowanie?\u201d] [<a href=\"https:\/\/finance.ec.europa.eu\/system\/files\/2021-07\/sustainable-finance-taxonomy-article-8-faq_en.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">EN<\/span><\/a>]<\/li><li><strong>(stycze\u0144 2022)<\/strong> dokument s\u0142u\u017cb Komisji zawieraj\u0105cy odpowiedzi na cz\u0119sto zadawane pytania dotycz\u0105ce sposobu, w jaki przedsi\u0119biorstwa finansowe i niefinansowe powinny ujawnia\u0107 informacje dotycz\u0105ce dzia\u0142alno\u015bci gospodarczej i aktyw\u00f3w kwalifikuj\u0105cych si\u0119 do systematyki zgodnie z aktem delegowanym okre\u015blaj\u0105cym obowi\u0105zki w zakresie ujawniania informacji [<a href=\"https:\/\/finance.ec.europa.eu\/system\/files\/2022-01\/sustainable-finance-taxonomy-article-8-report-eligible-activities-assets-faq_en.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">EN<\/span><\/a>]<\/li><li><strong>(6 pa\u017adziernika 2022)<\/strong> Zawiadomienie Komisji w sprawie interpretacji niekt\u00f3rych przepis\u00f3w prawnych aktu delegowanego okre\u015blaj\u0105cego obowi\u0105zki w zakresie ujawniania informacji dotycz\u0105cych zg\u0142aszania dzia\u0142alno\u015bci gospodarczej kwalifikuj\u0105cej si\u0119 do systematyki [<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:52022XC1006(01)\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">PL<\/span><\/a>] [<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:52022XC1006(01)\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">EN<\/span><\/a>]<\/li><li><strong>(20 pa\u017adziernika 2023)<\/strong> Zawiadomienie Komisji w sprawie interpretacji i wykonania niekt\u00f3rych przepis\u00f3w prawnych aktu delegowanego okre\u015blaj\u0105cego obowi\u0105zki w zakresie ujawniania informacji na mocy art. 8 rozporz\u0105dzenia w sprawie unijnej systematyki dotycz\u0105cej zr\u00f3wnowa\u017conego rozwoju dotycz\u0105cych zg\u0142aszania dzia\u0142alno\u015bci gospodarczej i aktyw\u00f3w kwalifikuj\u0105cych si\u0119 do systematyki i zgodnych z systematyk\u0105 (drugie zawiadomienie Komisji) [<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=OJ:C_202300305&amp;qid=1712065432190\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">PL<\/span><\/a>] [<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:C_202300305\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">EN<\/span><\/a>]<\/li><li><strong>(8 listopada 2024)<\/strong> Zawiadomienie Komisji w sprawie interpretacji i wykonania niekt\u00f3rych przepis\u00f3w prawnych aktu delegowanego okre\u015blaj\u0105cego obowi\u0105zki w zakresie ujawniania informacji na mocy art. 8 rozporz\u0105dzenia w sprawie unijnej systematyki dotycz\u0105cej zr\u00f3wnowa\u017conego rozwoju dotycz\u0105cych zg\u0142aszania dzia\u0142alno\u015bci gospodarczej i aktyw\u00f3w kwalifikuj\u0105cych si\u0119 do systematyki i zgodnych z systematyk\u0105 (trzecie zawiadomienie Komisji) [<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=OJ:C_202406691\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"text-decoration: underline;\">PL<\/span><\/a>] [<span style=\"text-decoration: underline;\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:C_202406691\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">EN<\/a><\/span>]<\/li><\/ol><\/li><li><strong>(5 marca 2025)<\/strong> Zawiadomienie Komisji w sprawie interpretacji i wykonania niekt\u00f3rych przepis\u00f3w prawnych aktu delegowanego w sprawie unijnej systematyki dotycz\u0105cej zr\u00f3wnowa\u017conego rozwoju w dziedzinie \u015brodowiska, aktu delegowanego w sprawie unijnej systematyki dotycz\u0105cej zmiany klimatu oraz aktu delegowanego okre\u015blaj\u0105cego obowi\u0105zki w zakresie ujawniania informacji dotycz\u0105cych unijnej systematyki [<span style=\"text-decoration: underline;\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=OJ:C_202501373\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">PL<\/a><\/span>] [<span style=\"text-decoration: underline;\"><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=OJ:C_202501373\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">EN<\/a><\/span>].<\/li><\/ol>\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-941f875 e-con-full e-flex e-con e-child\" data-id=\"941f875\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c13d8f elementor-widget elementor-widget-heading\" data-id=\"2c13d8f\" 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\">Najnowsze zmiany w Taksonomii UE\n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4de9f36 e-con-full e-flex e-con e-child\" data-id=\"4de9f36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4634153 elementor-widget elementor-widget-heading\" data-id=\"4634153\" 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\">Zmiany proponowane w projekcie Omnibus:\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0b6c1b elementor-widget elementor-widget-text-editor\" data-id=\"d0b6c1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Podniesienie prog\u00f3w obowi\u0105zkowego raportowania do du\u017cych przedsi\u0119biorstw zatrudniaj\u0105cych ponad 1000 pracownik\u00f3w, z rocznym obrotem netto powy\u017cej 450 mln EUR;<\/li><li>Wprowadzenie mo\u017cliwo\u015bci raportowania cz\u0119\u015bciowej zgodno\u015bci z Taksonomi\u0105 dla podmiot\u00f3w z rocznym obrotem netto poni\u017cej 450 mln EUR.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e97c064 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e97c064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/commission.europa.eu\/publications\/omnibus-ii_en\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Zach\u0119camy do zapoznania si\u0119 z projektem Omnibus<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d86eb9 elementor-widget elementor-widget-text-editor\" data-id=\"9d86eb9\" 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 class=\"Akapitzwyky\"><strong>Uwaga!<\/strong>\u00a0Projekt Omnibus nie zak\u0142ada bezpo\u015brednich zmian w rozporz\u0105dzeniu Taksonomicznym jednak poprzez bezpo\u015brednie powi\u0105zanie obowi\u0105zku raportowania o zgodno\u015bci z Taksonomi\u0105 z obowi\u0105zkiem sprawozdawczym z zakresu zr\u00f3wnowa\u017conego rozwoju wszelkie zmiany w zakresie stosowania Dyrektywy CSRD mog\u0105 r\u00f3wnie\u017c wp\u0142ywa\u0107 na zakres raportowania taksonomii (patrz: art. 1 ust. 2 lit.c rozporz\u0105dzenia 2019\/2088).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4bba038 elementor-widget elementor-widget-text-editor\" data-id=\"4bba038\" 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 class=\"Akapitzwyky\"><strong>Stan obowi\u0105zywania zmian:<\/strong> zmiany nie zosta\u0142y jeszcze wprowadzone. Parlament Europejski oraz Rada przeg\u0142osowa\u0142y wst\u0119pne porozumienie, kt\u00f3re 16 grudnia 2025 zosta\u0142o potwierdzone przez Parlament i w nast\u0119pnej kolejno\u015bci, aby zacz\u0119\u0142y obowi\u0105zywa\u0107, musi zosta\u0107 ostatecznie potwierdzone przez Rad\u0119, opublikowane w Dzienniku Urz\u0119dowym Unii Europejskiej oraz transponowane do przepis\u00f3w krajowych.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2432908 e-con-full e-flex e-con e-child\" data-id=\"2432908\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-593ff9f elementor-widget elementor-widget-heading\" data-id=\"593ff9f\" 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\">Zmiany wprowadzone rozporz\u0105dzeniem delegowanym Komisji Europejskiej (UE) 2026\/73<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2523b50 elementor-widget elementor-widget-text-editor\" data-id=\"2523b50\" 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 class=\"Akapitzwyky\">Komisja Europejska w lipcu 2025 roku przyj\u0119\u0142a Rozporz\u0105dzenie Delegowane (UE) 2026\/73, kt\u00f3re zosta\u0142o og\u0142oszone w Dzienniku Unii Europejskiej 8 stycznia 2026 r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2daf5bd elementor-widget elementor-widget-text-editor\" data-id=\"2daf5bd\" 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 class=\"Akapitzwyky\"><strong>Uwaga!<\/strong>\u00a0Rozporz\u0105dzenie Delegowane wejdzie w \u017cycie 28 stycznia 2026 roku po zako\u0144czeniu 20 dniowego vacatio legis. Rozporz\u0105dzenie jest stosowane od 1 stycznia 2026 r. Przedsi\u0119biorstwom pozostawia si\u0119 jednak mo\u017cliwo\u015b\u0107 wyboru, czy za pierwszy okres po wprowadzaniu zmian (za rok obrotowy, kt\u00f3ry rozpocz\u0105\u0142 si\u0119 mi\u0119dzy 1 stycznia a 31 grudnia 2025 roku) skorzystaj\u0105 z uproszcze\u0144 czy b\u0119d\u0105 raportowa\u0107 jeszcze na starych zasadach.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f34bed elementor-widget elementor-widget-heading\" data-id=\"0f34bed\" 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\"><br>Najwa\u017cniejsze zmiany wprowadzone Rozporz\u0105dzeniem Delegowanym <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ccaa24 elementor-widget elementor-widget-text-editor\" data-id=\"5ccaa24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Wprowadzenie prog\u00f3w istotno\u015bci finansowej na poziomie 10% obrotu, nak\u0142ad\u00f3w inwestycyjnych (CapEx) oraz wydatk\u00f3w operacyjnych (OpEx). Oznacza to, \u017ce mo\u017cemy wy\u0142\u0105czy\u0107 z oceny zgodno\u015bci z Taksonomi\u0105 UE jedn\u0105 lub sum\u0119 kilku dzia\u0142alno\u015bci, kt\u00f3re \u0142\u0105cznie nie przekraczaj\u0105 10% w ramach ka\u017cdego z trzech KPI:\u00a0obrotu,\u00a0CapEx\u00a0i\u00a0OpEx.<\/li><li>Uproszczenie kryteri\u00f3w DNSH (zasada \u201enie czy\u0144 powa\u017cnych szk\u00f3d\u201d).<\/li><li>Wprowadzenie uproszcze\u0144 w tabelach taksonomicznych (zredukowanie o 64% punkt\u00f3w danych da przedsi\u0119biorstw niefinansowych i o 89% dla instytucji finansowych).<\/li><li>Uproszczenie kluczowych wska\u017anik\u00f3w efektywno\u015bci takich jak GAR dla instytucji finansowych oraz wprowadzenie mo\u017cliwo\u015bci nieraportowania przez instytucje finansowe poszczeg\u00f3lnych KPI przez dwa lata.<\/li><li>Uchylenie za\u0142\u0105cznika XII do rozporz\u0105dzenia delegowanego (UE) 2021\/2178, kt\u00f3ry dotyczy\u0142 dzia\u0142alno\u015bci w sektorach gazu ziemnego i energii j\u0105drowej, co zmniejszy\u0107 ma obci\u0105\u017cenia sprawozdawcze i unikn\u0105\u0107 powielania informacji ujawnianych przez przedsi\u0119biorstwa niefinansowe.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e75a7 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"b1e75a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=OJ:L_202600073\" target=\"_blank\" rel=\"nofollow\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4.22172 19.778C4.68559 20.2425 5.23669 20.6108 5.84334 20.8617C6.44999 21.1126 7.10023 21.2411 7.75672 21.24C8.41335 21.2411 9.06374 21.1125 9.67054 20.8617C10.2774 20.6108 10.8286 20.2425 11.2927 19.778L14.1207 16.949L12.7067 15.535L9.87872 18.364C9.31519 18.925 8.55239 19.2399 7.75722 19.2399C6.96205 19.2399 6.19925 18.925 5.63572 18.364C5.07422 17.8007 4.75892 17.0378 4.75892 16.2425C4.75892 15.4471 5.07422 14.6842 5.63572 14.121L8.46472 11.293L7.05072 9.87896L4.22172 12.707C3.28552 13.6454 2.75977 14.9169 2.75977 16.2425C2.75977 17.568 3.28552 18.8395 4.22172 19.778ZM19.7777 11.293C20.7134 10.3542 21.2388 9.08288 21.2388 7.75746C21.2388 6.43204 20.7134 5.16068 19.7777 4.22196C18.8393 3.28577 17.5678 2.76001 16.2422 2.76001C14.9166 2.76001 13.6452 3.28577 12.7067 4.22196L9.87872 7.05096L11.2927 8.46496L14.1207 5.63596C14.6842 5.07495 15.447 4.75999 16.2422 4.75999C17.0374 4.75999 17.8002 5.07495 18.3637 5.63596C18.9252 6.19923 19.2405 6.96213 19.2405 7.75746C19.2405 8.55279 18.9252 9.31569 18.3637 9.87896L15.5347 12.707L16.9487 14.121L19.7777 11.293Z\" fill=\"#2F4842\"><\/path><path d=\"M8.46371 16.95L7.04871 15.536L15.5357 7.05005L16.9497 8.46505L8.46371 16.95Z\" fill=\"#2F4842\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Zach\u0119camy do zapoznania si\u0119 z tre\u015bci\u0105 Rozporz\u0105dzenia Delegowanego<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbb9248 e-con-full e-flex e-con e-child\" data-id=\"dbb9248\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28ee183 elementor-widget elementor-widget-heading\" data-id=\"28ee183\" 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\">Udost\u0119pnij<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc5999 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"3fc5999\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_x-twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on x-twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-x-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-facebook\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3be3f4d elementor-fixed elementor-hidden-desktop elementor-hidden-laptop elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"3be3f4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;container&quot;:&quot;.content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Nie znaleziono nag\\u0142\\u00f3wk\\u00f3w&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_position&quot;:&quot;fixed&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:100,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3be3f4d\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3be3f4d\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__3be3f4d\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\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<\/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-46586c9 e-flex e-con-boxed e-con e-parent\" data-id=\"46586c9\" 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-40a6146 e-con-full pad-80 e-flex e-con e-child\" data-id=\"40a6146\" 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-21bfac4 elementor-absolute elementor-widget elementor-widget-image\" data-id=\"21bfac4\" 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-25b7568 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"25b7568\" 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\">B\u0105d\u017amy w kontakcie<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a825e95 elementor-align-justify btn1 elementor-widget elementor-widget-button\" data-id=\"a825e95\" 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-049c757 e-flex e-con-boxed e-con e-parent\" data-id=\"049c757\" 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-eeccf9f pad-128 e-con-full e-flex e-con e-child\" data-id=\"eeccf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-028f47d elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"028f47d\" 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-c3665e5 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"c3665e5\" 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=\"3548|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 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class=\"jet-listing-grid__item jet-listing-dynamic-post-6447 jet-equal-columns elementor-dcss-883682224252857\" data-post-id=\"6447\"  >\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:sukcesy-klientow\" rel=\"tag\">Sukcesy klient\u00f3w<\/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\/polenergia-w-kompendium-praktyk-taksonomii-ue-przyklad-podejscia-ktore-dziala\/\">Polenergia w Kompendium praktyk Taksonomii UE \u2013 przyk\u0142ad podej\u015bcia, kt\u00f3re dzia\u0142a<\/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\tPraktyka Polenergii zosta\u0142a uwzgl\u0119dniona w oficjalnym Kompendium praktyk w zakresie stosowania Taksonomii UE w Polsce\u201d przygotowanym pod auspicjami Ministerstwa Rozwoju [...]\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=\"512\" height=\"512\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor.webp\" class=\"attachment-large size-large wp-image-2509\" alt=\"\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor.webp 512w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-300x300.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-150x150.webp 150w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-270x270.webp 270w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-192x192.webp 192w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-180x180.webp 180w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-32x32.webp 32w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\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\" 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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\/metodyka-materiality-w-kompendium-praktyk-w-zakresie-stosowania-taksonomii-ue-w-polsce\/\">Metodyka MATERIALITY w \u201eKompendium praktyk w zakresie stosowania Taksonomii UE w Polsce\u201d<\/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\tW czerwcu 2026 roku Ministerstwo Rozwoju i Technologii opublikowa\u0142o \u201eKompendium praktyk w zakresie stosowania Taksonomii UE w Polsce\" - pierwsz\u0105 [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element 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Zaledwie dwa miesi\u0105ce p\u00f3\u017aniej Komisja poprosi\u0142a ESMA, EBA i EIOPA o [...]\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\/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-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\/piotr-biernacki\">Piotr Biernacki<\/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\">30 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-f899487 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f899487\" 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>The EU taxonomy, i.e. Regulation (EU) 2020\/852 of the European Parliament and of the Council of 18 June 2020 on establishing a framework to facilitate sustainable investment, amending Regulation (EU) 2019\/2088, is a legal tool adopted in the European Union to unambiguously assess whether an economic activity is environmentally sustainable.<\/p>","protected":false},"author":1,"featured_media":2330,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taksonomia zr\u00f3wnowa\u017conego finansowania - aktualne przepisy i wyja\u015bnienia Komisji Europejskiej &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Przewodnik po Taksonomii UE: cele \u015brodowiskowe, kryteria DNSH, raportowanie i zmiany. 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