{"id":5560,"date":"2026-02-25T13:07:21","date_gmt":"2026-02-25T12:07:21","guid":{"rendered":"https:\/\/materiality.pl\/?p=5560"},"modified":"2026-03-23T14:16:57","modified_gmt":"2026-03-23T13:16:57","slug":"simplified-esrs","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/uproszczone-esrs\/","title":{"rendered":"What you should know about the simplified ESRS standards"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5560\" class=\"elementor elementor-5560\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4da176e e-flex e-con-boxed e-con e-parent\" data-id=\"4da176e\" 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-a70b5db elementor-widget elementor-widget-text-editor\" data-id=\"a70b5db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<h2 class=\"wp-block-heading\"><strong>Harmonogram wdro\u017cenia i kontekst prac nad uproszczeniem<\/strong>\u00a0<\/h2>\n\n<p>Prace nad uproszczeniem standard\u00f3w ESRS zosta\u0142y zainicjowane przez Komisj\u0119 Europejsk\u0105 w marcu 2025 roku w ramach <a href=\"https:\/\/omnibus.materiality.pl\/\" target=\"_blank\" rel=\"noreferrer noopener\">inicjatywy legislacyjnej\u00a0<strong>Omnibus<\/strong><\/a>, maj\u0105cej na celu deregulacj\u0119 i zmniejszenie obci\u0105\u017ce\u0144 administracyjnych wynikaj\u0105cych z dyrektywy CSRD. EFRAG\u00a0(Europejska instytucja tworz\u0105ca\u00a0i opiniuj\u0105ca dla Komisji Europejskiej standardy sprawozdawczo\u015bci finansowej i zr\u00f3wnowa\u017conego rozwoju)\u00a0zako\u0144czy\u0142 prace nad projektami na prze\u0142omie listopada i grudnia 2025 roku, przekazuj\u0105c ostateczne wersje do Komisji Europejskiej.\u00a0<\/p>\n\n<p>Komisja Europejska\u00a0planuje\u00a0wyda\u0107\u00a0nowe rozporz\u0105dzenie delegowane\u00a0latem \u2013 ju\u017c\u00a0w\u00a0<strong>czerwcu 2026 roku<\/strong>. Pe\u0142ne zastosowanie nowych standard\u00f3w przewidziane jest od roku obrotowego\u00a0<strong>2027<\/strong>, jednak przepisy przewiduj\u0105 okresy przej\u015bciowe:\u00a0<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Sp\u00f3\u0142ki raportuj\u0105ce obowi\u0105zkowo<\/strong>: Za rok 2025 (raport w 2026) musz\u0105 stosowa\u0107 &#8222;stary&#8221; zestaw standard\u00f3w z 2023 roku. W raporcie za rok 2026 (publikowanym w 2027) b\u0119d\u0105 mog\u0142y wybra\u0107 pomi\u0119dzy starymi a nowymi standardami. Od 2027 roku obowi\u0105zywa\u0107 b\u0119dzie wy\u0142\u0105cznie nowy, uproszczony zestaw.\u00a0<\/li>\n<\/ul>\n\n<ul class=\"wp-block-list\">\n<li><strong>Sp\u00f3\u0142ki raportuj\u0105ce dobrowolnie<\/strong>: Mog\u0105 wybra\u0107 uproszczone ESRS-y ju\u017c przy raportowaniu za rok 2025. Podobnie jak w przypadku raportowania obowi\u0105zkowego, od 2027 roku uproszczone standardy stan\u0105 si\u0119 dla nich jedynym dost\u0119pnym zestawem w ramach ESRS.\u00a0<\/li>\n<\/ul>\n\n<p>Szczeg\u00f3\u0142y dotycz\u0105ce projekt\u00f3w mo\u017cna znale\u017a\u0107 na oficjalnej stronie\u00a0<a href=\"https:\/\/www.efrag.org\/en\/draft-simplified-esrs\" target=\"_blank\" rel=\"noreferrer noopener\">EFRAG &#8211; Draft Simplified ESRS<\/a>.\u00a0<\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Redukcja obci\u0105\u017ce\u0144: 70% mniej punkt\u00f3w danych<\/strong>\u00a0<\/h2>\n\n<p>Najbardziej widoczn\u0105 zmian\u0105 jest radykalne odchudzenie standard\u00f3w.\u00a0G\u0142\u00f3wnie podnoszona jest liczba punkt\u00f3w danych (data points), kt\u00f3ra spad\u0142a z ponad 1000 w pierwszym zestawie do nieco ponad\u00a0<strong>300<\/strong>.\u00a0Stanowi\u00a0to\u00a0redukcj\u0119 o oko\u0142o\u00a0<strong>71%<\/strong>.\u00a0Dana ta jest imponuj\u0105ca, jednak w gruncie rzeczy\u00a0nie uwzgl\u0119dnia r\u00f3\u017cnicy w stopniu skomplikowania poszczeg\u00f3lnych danych (trudno por\u00f3wnywa\u0107\u00a0prosty opis polityki\u00a0z pe\u0142nym wyliczeniem\u00a0emisji\u00a0zakresu 3). Du\u017co mocniej na nas \u2013 praktyk\u00f3w\u00a0\u2013\u00a0\u00a0<\/p>\n\n<p>dzia\u0142a\u00a0por\u00f3wnanie\u00a0obj\u0119to\u015bci\u00a0samych dokument\u00f3w: liczba stron\u00a0zmniejszy\u0142a si\u0119 o ponad po\u0142ow\u0119 \u2013 z 300 do ok. 130.\u00a0<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>Co znikn\u0119\u0142o ze standard\u00f3w?<\/strong>\u00a0<\/h3>\n\n<p>Kluczem do osi\u0105gni\u0119cia tych oszcz\u0119dno\u015bci by\u0142o\u00a0usuni\u0119cie wszystkich punkt\u00f3w danych o charakterze dobrowolnym (tzw. &#8222;may disclose&#8221;) oraz redukcja o ponad\u00a0<strong>60%<\/strong>\u00a0punkt\u00f3w obowi\u0105zkowych (&#8222;shall disclose&#8221;). Warto jednak pami\u0119ta\u0107, \u017ce zakres tematyczny pozosta\u0142 niezmieniony \u2013 nadal operujemy w ramach 12 standard\u00f3w: dw\u00f3ch przekrojowych (ESRS 1 i 2) oraz dziesi\u0119ciu tematycznych.\u00a0<\/p>\n<h2><b><span data-contrast=\"none\">Nowe zasady gry: Fair Presentation i Undue Cost or Effort<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Uproszczone standardy ESRS wprowadzaj\u0105 dwie fundamentalne zasady, kt\u00f3re maj\u0105 u\u0142atwi\u0107 \u017cycie osobom przygotowuj\u0105cym raporty:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"none\">Zasada rzetelnej prezentacji (Fair Presentation)<\/span><\/b><span data-contrast=\"none\">: Staje si\u0119 ona nadrz\u0119dn\u0105 zasad\u0105 raportowania. Oznacza to, \u017ce raport ma wiernie odzwierciedla\u0107 istotne wp\u0142ywy, ryzyka i szanse (IROs) sp\u00f3\u0142ki, a nie by\u0107 jedynie wype\u0142nion\u0105 checklist\u0105 czy sztywn\u0105 tabelk\u0105.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Dok\u0142adniej zasad\u0119 rzetelnej prezentacji t\u0142umaczy <\/span><a href=\"https:\/\/materiality.pl\/o-nas\/zespol\/piotr-biernacki\/\"><span data-contrast=\"none\">Piotr Biernacki<\/span><\/a><span data-contrast=\"none\"> podczas szkolenia <\/span><a href=\"https:\/\/materialityacademy.com\/course\/uproszczone-standardy-esrs-2026\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">\u201eUproszczone standardy ESRS\u201d<\/span><\/a><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"none\">Zasada nadmiernego kosztu lub wysi\u0142ku (Undue Cost or Effort)<\/span><\/b><span data-contrast=\"none\">: Je\u015bli pozyskanie danych (szczeg\u00f3lnie z \u0142a\u0144cucha warto\u015bci) wi\u0105\u017ce si\u0119 z nak\u0142adami niewsp\u00f3\u0142miernymi do korzy\u015bci dla u\u017cytkownik\u00f3w raportu, sp\u00f3\u0142ka mo\u017ce zrezygnowa\u0107 z ich ujawnienia, uzasadniaj\u0105c t\u0119 decyzj\u0119. Wyj\u0105tkiem od tej zasady pozostaj\u0105 dane dotycz\u0105ce emisji gaz\u00f3w cieplarnianych (E1-8).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<li><span data-contrast=\"none\">Dodatkowo, <strong>badanie istotno\u015bci<\/strong> (materiality assessment) staje si\u0119 bardziej pragmatyczne.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"none\">Wi\u0119cej o procesie badania istotno\u015bci piszemy w opisie <a href=\"https:\/\/materiality.pl\/uslugi\/doradztwo\/badanie-istotnosci\/\">doradztwa w zakresie badania istotno\u015bci<\/a>.<\/span><span data-contrast=\"none\">\u00a0W MATERIALITY opracowali\u015bmy w\u0142asn\u0105 metodyk\u0119 badania na podstawie dokument\u00f3w bran\u017cowych i najlepszych praktyk, zastosowan\u0105 ju\u017c w kilkudziesi\u0119ciu projektach dla sp\u00f3\u0142ek z wielu bran\u017c. Stale j\u0105 aktualizujemy i dostosowujemy do naszych klient\u00f3w.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n\n<h2><b><span data-contrast=\"none\">Strategiczne zmiany w strukturze raportu<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Nowe standardy stawiaj\u0105 na elastyczno\u015b\u0107 i przejrzysto\u015b\u0107. Do najwa\u017cniejszych nowo\u015bci nale\u017c\u0105:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" 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;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Executive Summary<\/span><\/b><span data-contrast=\"none\">: Mo\u017cliwo\u015b\u0107 stworzenia zwi\u0119z\u0142ego podsumowania zarz\u0105dczego.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" 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;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Za\u0142\u0105czniki<\/span><\/b><span data-contrast=\"none\">: Przeniesienie szczeg\u00f3\u0142owych opis\u00f3w metodyk czy tabel danych do aneks\u00f3w, co poprawia czytelno\u015b\u0107 g\u0142\u00f3wnej cz\u0119\u015bci dokumentu.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" 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;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"none\">Integracja wytycznych<\/span><\/b><span data-contrast=\"none\">: Wymogi dotycz\u0105ce stosowania (Application Requirements) znajduj\u0105 si\u0119 teraz bezpo\u015brednio pod wymogami ujawnieniowymi (Disclosure Requirements), eliminuj\u0105c konieczno\u015b\u0107 ci\u0105g\u0142ego przeskakiwania mi\u0119dzy sekcjami dokumentu.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3><span data-contrast=\"none\">Redukcja to nie wszystko<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Wszystkie opisywane zmiany wp\u0142ywaj\u0105 na ca\u0142o\u015bciowy odbi\u00f3r i czytelno\u015b\u0107 dokumentu. Zmieni\u0142a si\u0119 nie tylko obj\u0119to\u015b\u0107 i uk\u0142ad tre\u015bci. Kolejn\u0105 korzystn\u0105 zmian\u0105 w ESRS jest uproszczony j\u0119zyk. G\u0142\u0119boka redakcja tekstu standard\u00f3w, zmiana uk\u0142adu przypis\u00f3w, doprecyzowanie i ujednolicenie definicji powoduj\u0105, \u017ce ca\u0142o\u015b\u0107 czyta si\u0119 p\u0142ynniej i \u0142atwiej jest zrozumie\u0107 dokument.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"none\">Kontrowersje wok\u00f3\u0142 VSME i wa\u017cna opinia EBC<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Wa\u017cnym elementem debaty o uproszczonych standardach ESRS jest zastosowanie ich przez sp\u00f3\u0142ki nieobj\u0119te bezpo\u015brednio obowi\u0105zkiem raportowania CSRD. Cho\u0107 r\u00f3wnolegle dost\u0119pne s\u0105 standardy\u00a0<\/span><b><span data-contrast=\"none\">VSME<\/span><\/b><span data-contrast=\"none\"> (<\/span><span data-contrast=\"none\">Voluntary Sustainability Reporting Standard &#8211; <\/span><span data-contrast=\"none\">dla ma\u0142ych i \u015brednich przedsi\u0119biorstw), pojawi\u0142y si\u0119 istotne g\u0142osy krytyczne.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"none\">11 lutego 2026 roku <\/span><\/b><a href=\"https:\/\/www.ecb.europa.eu\/pub\/pdf\/other\/ecb.staffopinion_europeansustainabilityreportingstandards202602.en.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><b><span data-contrast=\"none\">Europejski Bank Centralny (EBC)<\/span><\/b><span data-contrast=\"none\"> w swojej oficjalnej opinii<\/span><\/a><span data-contrast=\"none\"> przekazanej Komisji Europejskiej wskaza\u0142, \u017ce to w\u0142a\u015bnie <\/span><b><span data-contrast=\"none\">uproszczone ESRS-y powinny by\u0107 standardem rekomendowanym dla du\u017cych sp\u00f3\u0142ek spoza zakresu CSRD do stosowania dobrowolnego<\/span><\/b><span data-contrast=\"none\">. Wed\u0142ug EBC standard VSME nie jest adekwatny dla du\u017cych podmiot\u00f3w i nie zaspokaja potrzeb informacyjnych sektora finansowego w takim stopniu, jak robi\u0105 to uproszczone ESRS-y. Jest to jasny sygna\u0142 dla du\u017cych grup kapita\u0142owych, kt\u00f3re chc\u0105 raportowa\u0107 dobrowolnie, aby kierowa\u0142y swoj\u0105 uwag\u0119 w\u0142a\u015bnie na ten zestaw wytycznych.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"none\">Podsumowanie: Czy raportowanie b\u0119dzie \u0142atwiejsze?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"none\">Analiza koszt\u00f3w i korzy\u015bci przeprowadzona na zlecenie EFRAG wykazuje, \u017ce stosowanie uproszczonych standard\u00f3w b\u0119dzie nawet o <\/span><b><span data-contrast=\"none\">30-40% ta\u0144sze<\/span><\/b><span data-contrast=\"none\"> ni\u017c w przypadku dotychczasowego zestawu. Cho\u0107 ro\u015bnie rola <\/span><b><span data-contrast=\"none\">ujawnie\u0144 specyficznych dla sp\u00f3\u0142ki<\/span><\/b><span data-contrast=\"none\"> (co wymaga wi\u0119kszej kreatywno\u015bci i poszukiwa\u0144 w standardach takich jak GRI czy SASB), og\u00f3lny bilans zmian jest zdecydowanie korzystny.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Przej\u015bcie na nowe standardy dla firm, kt\u00f3re ju\u017c raportuj\u0105, powinno by\u0107 p\u0142ynne, poniewa\u017c wi\u0119kszo\u015b\u0107 miernik\u00f3w ilo\u015bciowych pozostaje zbli\u017cona. Dla nowych podmiot\u00f3w uproszczone ESRS-y stanowi\u0105 najbardziej kompletny i zrozumia\u0142y &#8222;podr\u0119cznik&#8221; do wdra\u017cania sprawozdawczo\u015bci zr\u00f3wnowa\u017conego rozwoju.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:240,&quot;335559740&quot;:240}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<h3><span data-contrast=\"none\">Chcesz przygotowa\u0107 swoj\u0105 organizacj\u0119 na nadchodz\u0105ce zmiany w standardach?\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/h3>\n<p><span data-contrast=\"none\">Przygotowali\u015bmy specjalnie wst\u0119pne <strong><a href=\"https:\/\/materialityacademy.com\/course\/uproszczone-standardy-esrs-2026\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">szkolenie z uproszczonych standard\u00f3w ESRS<\/a>.<\/strong> Do\u0142\u0105cz do naszego kursu na <\/span><a href=\"https:\/\/materialityacademy.com\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">MATERIALITY ACADEMY<\/span><\/a><span data-contrast=\"none\"> oraz zapoznaj si\u0119 z innymi zasobami w sekcji <a href=\"https:\/\/materiality.pl\/wiedza-i-praktyka\/\">wiedza i praktyka<\/a><\/span><span data-contrast=\"none\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>After intensive work by EFRAG and in response to the legislative Omnibus initiative, a breakthrough in sustainability reporting is coming. The simplified ESRS (European Sustainability Reporting Standards) is not only a reduction in the number of data points by more than 70%, but more importantly a change in reporting philosophy - moving from a rigid checklist to the principle of fair presentation. In this article, we analyze the key substantive changes, the timeline for implementation, and the strategic implications for both mandatory and voluntary reporting companies. <\/p>","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[18],"tags":[19,38,20,21],"class_list":["post-5560","post","type-post","status-publish","format-standard","hentry","category-artykuly","tag-csrd-esrs","tag-omnibus","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Co warto wiedzie\u0107 o uproszczonych standardach ESRS &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Przewodnik po uproszczonych standardach ESRS (2026). Dowiedz si\u0119 o redukcji punkt\u00f3w danych o 71%, ni\u017cszych kosztach raportowania, zasadzie Fair Presentation i harmonogramie wdro\u017cenia.\" \/>\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\/simplified-esrs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Co warto wiedzie\u0107 o uproszczonych standardach ESRS &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"Przewodnik po uproszczonych standardach ESRS (2026). Dowiedz si\u0119 o redukcji punkt\u00f3w danych o 71%, ni\u017cszych kosztach raportowania, zasadzie Fair Presentation i harmonogramie wdro\u017cenia.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/simplified-esrs\/\" \/>\n<meta property=\"og:site_name\" content=\"MATERIALITY\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/materialitypl\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-25T12:07:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-23T13:16:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2112\" \/>\n\t<meta property=\"og:image:height\" content=\"1110\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"@dm1n-Edyt@\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/uproszczone-esrs\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/uproszczone-esrs\\\/\"},\"author\":{\"name\":\"@dm1n-Edyt@\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/890a0db6935a0ac1fb8d7cfd7a0a0afc\"},\"headline\":\"Co warto wiedzie\u0107 o uproszczonych standardach ESRS\",\"datePublished\":\"2026-02-25T12:07:21+00:00\",\"dateModified\":\"2026-03-23T13:16:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/uproszczone-esrs\\\/\"},\"wordCount\":1040,\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"keywords\":[\"CSRD &amp; ESRS\",\"Omnibus\",\"Raportowanie ESG\",\"Standardy raportowania\"],\"articleSection\":[\"Artyku\u0142y\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/uproszczone-esrs\\\/\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/uproszczone-esrs\\\/\",\"name\":\"Co warto wiedzie\u0107 o uproszczonych standardach ESRS &#8226; MATERIALITY\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#website\"},\"datePublished\":\"2026-02-25T12:07:21+00:00\",\"dateModified\":\"2026-03-23T13:16:57+00:00\",\"description\":\"Przewodnik po uproszczonych standardach ESRS (2026). 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