{"id":5581,"date":"2026-03-02T11:05:45","date_gmt":"2026-03-02T10:05:45","guid":{"rendered":"https:\/\/materiality.pl\/?p=5581"},"modified":"2026-03-09T09:58:00","modified_gmt":"2026-03-09T08:58:00","slug":"opinion-of-institutions-on-simplified-esrs-ach","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/opinia-instytucji-o-uproszczonych-esrs-ach\/","title":{"rendered":"Opinion of the institutions on the simplified ESRS"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5581\" class=\"elementor elementor-5581\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccfdf00 e-flex e-con-boxed e-con e-parent\" data-id=\"ccfdf00\" 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-d1fac0f elementor-widget elementor-widget-text-editor\" data-id=\"d1fac0f\" 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\">Trzy\u00a0unijne organy nadzoru nad rynkiem kapita\u0142owym (ESMA), bankami (EBA) i towarzystwami ubezpieczeniowymi (EIOPA) oraz\u00a0bank centralny (ECB) wypowiedzia\u0142y si\u0119\u00a0na temat projekt\u00f3w uproszczonych standard\u00f3w ESRS. Zach\u0119cam Was do przeczytania tych opinii (<\/span><a href=\"https:\/\/www.esma.europa.eu\/sites\/default\/files\/2026-02\/ESMA32-846262651-5440_Opinion_on_revised_ESRS.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">opinia\u00a0ESMA<\/span><\/a><span data-contrast=\"auto\">,\u00a0<\/span><a href=\"https:\/\/www.eba.europa.eu\/sites\/default\/files\/2026-02\/2b47a9d5-3f02-43c4-8feb-654803a9a14b\/Opinion%20on%20revised%20ESRS%20standards%20for%20submission%20and%20publication.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">opinia\u00a0EBA<\/span><\/a><span data-contrast=\"auto\">,\u00a0<\/span><a href=\"https:\/\/www.eiopa.europa.eu\/document\/download\/6f12ca60-899a-4623-a10e-e4901c787d1c_en?filename=EIOPA-BoS-26-032%20-%20EIOPA%20Opinion%20on%20revised%20ESRS.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">opinia\u00a0EIOPA<\/span><\/a><span data-contrast=\"auto\">,\u00a0<\/span><a href=\"https:\/\/www.ecb.europa.eu\/pub\/pdf\/other\/ecb.staffopinion_europeansustainabilityreportingstandards202602.en.pdf\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">opinia\u00a0ECB<\/span><\/a><span data-contrast=\"auto\">), ale je\u015bli nie macie na to czasu, to podsumowuj\u0119\u00a0najwa\u017cniejsze wnioski poni\u017cej.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Instytucje wskaza\u0142y na szereg pozytywnych element\u00f3w uproszczonych standard\u00f3w:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"27\" 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\">S\u0105 one prostsze w stosowaniu\u00a0i \u0142atwiejsze w odbiorze<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"27\" 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\">Nast\u0105pi\u0142o dalsze zbli\u017cenie pomi\u0119dzy ESRS-ami\u00a0a standardami mi\u0119dzynarodowymi (IFRS S1 i S2)<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"27\" 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\">Wzmocniona zosta\u0142a rola badania istotno\u015bci; samo badanie zosta\u0142o uproszczone i zracjonalizowane, a jednocze\u015bnie wi\u0119ksze znaczenie ma zasada istotno\u015bci informacji, co pozwoli na\u00a0\u015bci\u015blejsze oparcie raport\u00f3w o informacje istotne.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Jednocze\u015bnie wszystkie instytucje s\u0105 do\u015b\u0107 zgodne co do\u00a0problem\u00f3w, kt\u00f3re wynikaj\u0105 z uproszczonych ESRS-\u00f3w:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"28\" 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\">Ulgi i zwolnienia s\u0105 nadmierne\u00a0i nieograniczone w czasie, co\u00a0b\u0119dzie skutkowa\u0107 gorsz\u0105 por\u00f3wnywalno\u015bci\u0105 raport\u00f3w i lukami w danych<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"28\" 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\">W szczeg\u00f3lno\u015bci zasada nadmiernego kosztu lub wysi\u0142ku oraz mo\u017cliwo\u015b\u0107 raportowania miernik\u00f3w dotycz\u0105cych tylko cz\u0119\u015bci\u00a0dzia\u0142alno\u015bci operacyjnej sp\u00f3\u0142ki b\u0119dzie prowadzi\u0107 do brak\u00f3w w danych<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"28\" 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\">Brak priorytetu dla danych bezpo\u015brednich\u00a0(usuni\u0119to hierarchi\u0119 \u017ar\u00f3de\u0142 danych) spowoduje ni\u017csz\u0105 jako\u015b\u0107 informacji publikowanych w raportach<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"28\" 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\">Cz\u0119\u015b\u0107 usuni\u0119tych punkt\u00f3w danych by\u0142a prosta do raportowania dla sp\u00f3\u0142ek i jednocze\u015bnie bardzo wa\u017cna dla\u00a0instytucji finansowych (np. nara\u017cenie poszczeg\u00f3lnych aktyw\u00f3w sp\u00f3\u0142ki na ryzyka fizyczne zwi\u0105zane ze zmian\u0105 klimatu).<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">Skutkiem tych problem\u00f3w jest wzrost ryzyka\u00a0greenwashingu. B\u0119d\u0105 na nie nara\u017cone w pierwszej kolejno\u015bci raportuj\u0105ce sp\u00f3\u0142ki, a po\u015brednio tak\u017ce instytucje finansowe korzystaj\u0105ce z danych zawartych w raportach.\u00a0To, \u017ce unijny regulator przestanie wymaga\u0107 od sp\u00f3\u0142ek raportowania pewnych kwestii nie oznacza, \u017ce te kwestie przestaj\u0105 by\u0107 istotne. Po prostu koszt pozyskania\u00a0okre\u015blonych danych wzro\u015bnie, bo\u00a0zostanie przerzucony na inwestor\u00f3w, banki i ubezpieczycieli. A oni, jak mo\u017cna si\u0119 spodziewa\u0107, przerzuc\u0105 dalej ten koszt\u00a0z powrotem na sp\u00f3\u0142ki.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Instytucje maj\u0105 te\u017c dla Komisji szereg rekomendacji co zrobi\u0107, \u017ceby uproszczone ESRS-y funkcjonowa\u0142y lepiej. Przede wszystkim proponuj\u0105 one, by ulgi i u\u0142atwienia by\u0142y ograniczone w czasie.\u00a0Komisja powinna te\u017c jak najszybciej wyda\u0107 standard audytu raport\u00f3w na temat zr\u00f3wnowa\u017conego rozwoju.\u00a0Poza tym\u00a0instytucje\u00a0rekomenduj\u0105, by standardy zawiera\u0142y w sobie ograniczenia zabezpieczaj\u0105ce jako\u015b\u0107\u00a0informacji prezentowanych w raportach.\u00a0ECB i ESMA odnosz\u0105 si\u0119 te\u017c do wykorzystywania uproszczonych ESRS-\u00f3w w dobrowolnej sprawozdawczo\u015bci. Ich zdaniem Komisja powinna wskaza\u0107, \u017ce w takim przypadku (raport dobrowolny)\u00a0standardy powinny by\u0107 stosowane w ca\u0142o\u015bci, \u017ceby unikn\u0105\u0107\u00a0wybi\u00f3rczego raportowania pojedynczych informacji i twierdzenia, \u017ce raport jest zgodny ze standardami. ECB ponadto wprost rekomenduje Komisji, by uczyni\u0142a ona ESRS-y zalecanym standardem\u00a0dobrowolnej sprawozdawczo\u015bci dla du\u017cych sp\u00f3\u0142ek i grup kapita\u0142owych, bo VSME po prostu si\u0119 do tego celu nie nadaje.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Opinie czterech unijnych instytucji uwa\u017cam za wywa\u017cone i racjonalne. Spojrza\u0142y one na uproszczone ESRS-y\u00a0w spos\u00f3b kompleksowy, analizuj\u0105c korzy\u015bci i koszty z perspektywy systemowej. Nie chodzi przecie\u017c tylko o to, ile na stosowaniu prostszych standard\u00f3w oszcz\u0119dzi pojedyncza sp\u00f3\u0142ka, ale czy koszt finansowania dla wszystkich sp\u00f3\u0142ek zostanie obni\u017cony czy te\u017c wzro\u015bnie.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Jednocze\u015bnie widz\u0119 coraz wi\u0119cej opinii i pomys\u0142\u00f3w, jak pojawienie si\u0119 uproszczonym ESRS-\u00f3w wp\u0142ywa na\u00a0trwaj\u0105cy obecnie cykl sprawozdawczy.\u00a0Cz\u0119\u015b\u0107 bieg\u0142ych rewident\u00f3w postanawia \u201eprzymkn\u0105\u0107 oko\u201d na\u00a0nieraportowanie pewnych informacji, kt\u00f3re co prawda s\u0105 wymagane w dzi\u015b obowi\u0105zuj\u0105cych standardach, ale nie b\u0119dzie ich w\u00a0tych uproszczonych. C\u00f3\u017c, dla sp\u00f3\u0142ki to na pewno ulga, a w razie czego to nie ona b\u0119dzie odpowiada\u0107 na pytania\u00a0Polskiej Agencji Nadzoru Audytowego.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Czasem jednak ch\u0119\u0107 do jak najszybszego wykorzystania nowych standard\u00f3w idzie zbyt daleko. Obserwuj\u0119 jeden proces\u00a0atestacyjny, w kt\u00f3rym audytor przekonuje sp\u00f3\u0142k\u0119 do zmiany sposobu konsolidacji emisji gaz\u00f3w cieplarnianych. Pos\u0142uguje si\u0119 przy tym nawet nie\u00a0wersj\u0105 standard\u00f3w wydanych przez EFRAG pod koniec 2025 roku, lecz projektem z lipca ubieg\u0142ego roku.\u00a0To ju\u017c posz\u0142o troch\u0119 za daleko. Dzi\u015b jedyn\u0105 obowi\u0105zuj\u0105c\u0105 wersj\u0105 standard\u00f3w s\u0105 te wydane w rozporz\u0105dzeniu delegowanym\u00a0z lipca 2023 r.\u00a0Rozumiem, \u017ce nowe standardy fascynuj\u0105 wszystkich, kt\u00f3rzy profesjonalnie zajmuj\u0105 si\u0119 sprawozdawczo\u015bci\u0105 i atestacj\u0105, ale pami\u0119tajmy, \u017ce to s\u0105 dopiero projekty.\u00a0Stan\u0105 si\u0119 one prawem dopiero, gdy wyda je Komisja Europejska (a w\u0142a\u015bciwie to dopiero po ich publikacji w Dzienniku Urz\u0119dowym UE).\u00a0Czytajmy je, komentujmy, przygotowujmy si\u0119 do ich stosowania, ale do raport\u00f3w za rok 2025 stosujmy te standardy, kt\u00f3re s\u0105 przepisami prawa\u00a0<\/span><span data-contrast=\"auto\">\ud83d\ude0a<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">P.S.\u00a0Tydzie\u0144 temu zapowiedzia\u0142em pojawienie si\u0119 w MATERIALITY ACADEMY naszego najnowszego kursu o uproszczonych ESRS-ach. Kurs ju\u017c jest\u00a0i wszyscy ch\u0119tni mog\u0105 si\u0119 na niego zapisa\u0107 pod tym adresem:\u00a0<\/span><a href=\"https:\/\/materialityacademy.com\/course\/uproszczone-standardy-esrs-2026\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><i><span data-contrast=\"none\">Uproszczone standardy ESRS<\/span><\/i><\/a><span data-contrast=\"auto\">.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p>\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>In mid-February, at the request of the European Commission, ESMA, EBA, EIOPA and the ECB issued their opinions on the simplified ESRS. The conclusions of these opinions are of significant importance for the Commission, which is currently transforming the draft standards developed by EFRAG into a delegated regulation. At the same time, however, the new ESRS have taken on a life of their own: some companies are already working on reports compliant with them, and numerous advisers and, above all, auditors are drawing conclusions from them in ongoing assurance engagements. I have the impression that some of these conclusions are not entirely accurate, while others stem from a misunderstanding of the ongoing change. What is worth emphasising in the opinions of the European institutions? What should be borne in mind in a period when we are dealing with both the \u201cold\u201d and the \u201cnew\u201d standards? <\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[19,20,21],"class_list":["post-5581","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-csrd-esrs","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Opinia instytucji o uproszczonych ESRS-ach &#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\/opinion-of-institutions-on-simplified-esrs-ach\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opinia instytucji o uproszczonych ESRS-ach &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"W po\u0142owie lutego ESMA, EBA, EIOPA i ECB wyda\u0142y na pro\u015bb\u0119 Komisji Europejskiej swoje opinie na temat uproszczonych ESRS-\u00f3w. Wnioski z tych opinii maj\u0105 istotne znaczenie dla Komisji, kt\u00f3ra obecnie przekszta\u0142ca projekt standard\u00f3w stworzony przez EFRAG w rozporz\u0105dzenie delegowane. A jednocze\u015bnie nowe ESRS-y \u017cyj\u0105 swoim \u017cyciem, cz\u0119\u015b\u0107 sp\u00f3\u0142ek ju\u017c pracuje nad zgodnymi z nimi raportami, a liczni doradcy i przede wszystkim audytorzy wyci\u0105gaj\u0105 z nich wnioski w trwaj\u0105cych procesach atestacyjnych. Mam wra\u017cenie, \u017ce niekt\u00f3re z tych wniosk\u00f3w s\u0105 niezbyt trafne, a inne wi\u0105\u017c\u0105 si\u0119 z niezrozumieniem trwaj\u0105cej zmiany. Co jest warte podkre\u015blenia w opiniach europejskich instytucji? 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