{"id":4555,"date":"2025-01-15T09:00:17","date_gmt":"2025-01-15T08:00:17","guid":{"rendered":"https:\/\/materiality.pl\/?p=4555"},"modified":"2025-12-12T15:02:55","modified_gmt":"2025-12-12T14:02:55","slug":"esrs-standards-raise-many-questions-learn-about-esrs-qa-base","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/standardy-esrs-rodza-wiele-pytan-poznaj-baze-esrs-qa\/","title":{"rendered":"ESRS standards raise many questions \u2013 explore the ESRS Q&amp;A database"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4555\" class=\"elementor elementor-4555\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7d6ca8 e-flex e-con-boxed e-con e-parent\" data-id=\"4f7d6ca8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4196195a elementor-widget elementor-widget-text-editor\" data-id=\"4196195a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Piotr Biernacki od ponad czterech lat wsp\u00f3\u0142tworzy standardy ESRS w EFRAGu. Eksperci MATERIALITY stosuj\u0105 je w praktyce od blisko dw\u00f3ch lat, w samym ubieg\u0142ym roku opracowuj\u0105c kilkana\u015bcie raport\u00f3w. Po drodze natkn\u0119li\u015bmy si\u0119 na mn\u00f3stwo w\u0105tpliwo\u015bci i dylemat\u00f3w, kt\u00f3re musieli\u015bmy rozstrzyga\u0107 studiuj\u0105c przepisy, debatuj\u0105c z ekspertami, przekopuj\u0105c si\u0119 przez dokumenty EFRAG\u2019u, dyskutuj\u0105c z bieg\u0142ymi rewidentami.<\/span>\u00a0<\/p><p><span data-contrast=\"auto\">Ca\u0142a zebrana w ten spos\u00f3b wiedza by\u0142a dost\u0119pna dotychczas jedynie klientom us\u0142ug doradczych MATERIALITY. Od dzi\u015b udost\u0119pniamy j\u0105 ka\u017cdej osobie, kt\u00f3ra b\u0119dzie jej potrzebowa\u0107.<\/span>\u00a0<\/p><p><span data-contrast=\"auto\">Uruchomili\u015bmy w MATERIALITY ACADEMY platform\u0119 ESRS Q&amp;A, czyli baz\u0119 pyta\u0144 i odpowiedzi dotycz\u0105cych standard\u00f3w raportowania. Co najwa\u017cniejsze, nie jest to tylko statyczna baza pyta\u0144, lecz zawiera ona mechanizm do zadawania nowych, w\u0142asnych pyta\u0144 i uzyskiwania na nie odpowiedzi.<\/span>\u00a0<\/p><p><span data-contrast=\"auto\">Mamy ogromn\u0105 nadziej\u0119, \u017ce nasza nowa platforma odpowie na Wasze potrzeby, szczeg\u00f3lnie w tym wa\u017cnym okresie raportowania. Zapraszamy na <a href=\"http:\/\/www.esrs.pl\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">www.esrs.pl<\/a>!<\/span><\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4561 size-large\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/ESRS_QA-1024x1024.webp\" alt=\"Baza Wiedzy ESRS Q&amp;A\" width=\"800\" height=\"800\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/ESRS_QA-1024x1024.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/ESRS_QA-300x300.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/ESRS_QA-150x150.webp 150w, https:\/\/materiality.pl\/wp-content\/uploads\/ESRS_QA-768x768.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/ESRS_QA-12x12.webp 12w, https:\/\/materiality.pl\/wp-content\/uploads\/ESRS_QA.webp 1080w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p><p><span data-contrast=\"auto\">Przyk\u0142adowe pytania &#8211; sprawd\u017a nasze odpowiedzi w wersji <\/span><a href=\"https:\/\/esrs.pl\/#sprawdz\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">demo ESRS Q&amp;A<\/span><\/a><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS 1: Jak cz\u0119sto trzeba aktualizowa\u0107 badanie istotno\u015bci?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS 2: Czy posiadanie strategii ESG lub poszczeg\u00f3lnych polityk jest obowi\u0105zkowe?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS 1: Czy istnieje minimalna liczba zagadnie\u0144, kt\u00f3re trzeba uwzgl\u0119dni\u0107 w raporcie?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS S1: Jak szczeg\u00f3\u0142owo trzeba raportowa\u0107 dane o strukturze zatrudnienia?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS 2: Wed\u0142ug jakich sektor\u00f3w trzeba podzieli\u0107 przychody przedsi\u0119biorstwa?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS 22: Czy trzeba opisa\u0107 cele zarz\u0105du, kt\u00f3re zosta\u0142y ustanowione dopiero w roku sprawozdawczym?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS 2: Jak dokona\u0107 oceny produkt\u00f3w i us\u0142ug w odniesieniu do cel\u00f3w zr\u00f3wnowa\u017conego rozwoju?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"8\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS E3: Czy zagospodarowana woda deszczowa wlicza si\u0119 do poboru wody?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"9\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS S1: Jak raportowa\u0107 dane o osobach, kt\u00f3rym nie gwarantuje si\u0119 okre\u015blonej liczby godzin pracy?\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"10\" data-aria-level=\"1\"><span data-contrast=\"auto\">Pytanie ESRS S1: Czym wed\u0142ug standard\u00f3w ESRS jest szkolenie?<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As you know, ESRS standards raise many questions. Most of them arise when we are in the process of creating a report or preparing data and information for it. Sometimes, however, we face a very specific problem and need a precise answer. Where can we find such answers? Who can provide them?<\/p>","protected":false},"author":3,"featured_media":4561,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[30,19,20],"class_list":["post-4555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualnosci","tag-aktywnosci-materiality","tag-csrd-esrs","tag-raportowanie-esg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Standardy ESRS rodz\u0105 wiele pyta\u0144 - poznaj baz\u0119 ESRS Q&amp;A &#8226; MATERIALITY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/esrs-standards-raise-many-questions-learn-about-esrs-qa-base\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Standardy ESRS rodz\u0105 wiele pyta\u0144 - poznaj baz\u0119 ESRS Q&amp;A &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"Jak wiecie, standardy ESRS rodz\u0105 wiele pyta\u0144. 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