{"id":5795,"date":"2026-03-19T13:48:17","date_gmt":"2026-03-19T12:48:17","guid":{"rendered":"https:\/\/materiality.pl\/?p=5795"},"modified":"2026-03-19T15:47:04","modified_gmt":"2026-03-19T14:47:04","slug":"simplified_esrs_recommendation_organization","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/uproszczone_esrs_rekomendacja_organizacji\/","title":{"rendered":"Simplified ESRS for large companies - recommendation of key organizations"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5795\" class=\"elementor elementor-5795\" 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<h2><span data-contrast=\"none\">Background to the changes - new definition of reportable entities<\/span><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;335559738&quot;:160,&quot;335559739&quot;:80}\">\u00a0<\/span><\/h2><p>In late 2025 and early 2026, there were significant changes to the directive <strong>CSRD (Corporate Sustainability Reporting Directive).<\/strong>. The circle of entities subject to mandatory reporting has narrowed significantly. Under the new rules, only entities that meet two criteria combined: they employ more than 1,000 employees and have net revenues exceeding PLN 1.9 billion are subject to mandatory sustainability reporting.<\/p><p>As a result, many large companies that had previously been preparing for mandatory reporting found themselves able to report voluntarily. They faced a key dilemma: which standard to choose to maintain credibility in the eyes of investors and financial institutions?<\/p><p>The answer to this question is the joint recommendation issued on March 19, 2026 by: <strong>Association of Stock Exchange Issuers (SEG)<\/strong>, <strong>Polish Institute for Human Rights and Business<\/strong>, <strong>Chamber of Fund and Asset Managers<\/strong>, <strong>Sustainable Investment Forum Poland (POLSIF)<\/strong>, <strong>Responsible Business Forum<\/strong> and <strong>Union of Polish Banks<\/strong>.<\/p><p><em>\u201eSimplified ESRS is a standard that was created in response to the real needs of large companies and their stakeholders. By choosing it, companies not only build the credibility of their reports, but also invest in the future. The expectations of banks and investment funds and large business partners are clear: they need complete, verified ESG data. They can find such data in reports that comply with ESRS standards. Simplified ESRS is a rational strategic choice, not just a technical one.\u201d <\/em>~ he said <a href=\"https:\/\/materiality.pl\/en\/person\/piotr-biernacki\/\"><strong>Piotr Biernacki<\/strong><\/a>, ESG Reporting Partner at MATERIALITY and Chairman of the SEG Sustainability Committee<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-768ae3b e-con-full e-flex e-con e-child\" data-id=\"768ae3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f21da93 elementor-widget elementor-widget-spacer\" data-id=\"f21da93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb7dd87 elementor-widget elementor-widget-heading\" data-id=\"fb7dd87\" 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\">Text of a recommendation on the choice of a standard by large voluntary reporting companies:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc9afae elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"fc9afae\" 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:\/\/materiality.pl\/wp-content\/uploads\/Rekomendacja_uproszczone_standardy_ESRS.pdf\" 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\">Polish version of the recommendation<\/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:\/\/materiality.pl\/wp-content\/uploads\/Recommendation_simplified_ESRS.pdf\" 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\">English version of the recommendation<\/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-1f7d02f e-con-full e-flex e-con e-child\" data-id=\"1f7d02f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64ed41b elementor-widget elementor-widget-spacer\" data-id=\"64ed41b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbbb786 elementor-widget elementor-widget-text-editor\" data-id=\"fbbb786\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h2>Why simplified ESRS and not VSME?<\/h2><p>Some large reporting companies voluntarily considered choosing the standard <strong>VSME (Voluntary Small and Medium Enterprises).<\/strong>, dedicated to micro, small and medium-sized enterprises. However, experts point out that this standard is not compatible with the scale and operational complexity of large units and groups.<\/p><h3>Risk of insufficient data quality<\/h3><p>The VSME standard was designed to simplify processes for the SME sector. For large companies, its application involves a number of risks:<\/p><ul><li><strong>No materiality analysis:<br \/><\/strong>The VSME Standard in its basic form does not require a full dual materiality analysis, which is the foundation of the ESRS Standards.<br \/><a style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\" href=\"https:\/\/materiality.pl\/en\/services\/consulting\/significance-testing\/\">Learn more about the double significance test<\/a><span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">.<\/span><\/li><li><strong>Financial sector expectations:<\/strong> <br \/>Investors and banks, operating under a regime of <strong>SFDR (Sustainable Finance Disclosure Regulation)<\/strong>, need high-level data that VSME-based reports simply cannot provide. <a style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\" href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/simplified-esrs\/\">We wrote about this in an article summarizing the simplified ESRS.<\/a><\/li><li><strong>No EU Taxonomy:<br \/><\/strong> The current version of VSME does not include requirements for reporting on sustainable investments, making it difficult to assess a company's compliance with the European Union's environmental goals.<strong style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, 'Helvetica Neue', Arial, 'Noto Sans', sans-serif, 'Apple Color Emoji', 'Segoe UI Emoji', 'Segoe UI Symbol', 'Noto Color Emoji';\">\u00a0<\/strong><\/li><\/ul><h3>Advantages of simplified ESRS for large units<\/h3><p>According to the recommendation, the simplified ESRS (which the European Commission plans to adopt in the form of a delegated regulation in June 2026) represent a \u201egolden mean.\u201d They combine high substantive quality with fewer data points than before (<strong>datapoints<\/strong>). In addition, they are organized and written in clear language.<\/p><p>The key arguments for this choice are:<\/p><ul><li><strong>Global Cohesion:<br \/><\/strong> Simplified ESRS maintains high compatibility with international standards, such as <strong>IFRS S1 and S2<\/strong> (issued by the International Sustainability Standards Board) and standards <strong>GRI (Global Reporting Initiative)<\/strong>. This allows the company to prepare a single report that meets the needs of different stakeholder groups. Learn more about the simplified standards in <a href=\"https:\/\/materialityacademy.com\/course\/uproszczone-standardy-esrs-2026\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">MATERIALITY ACADEMY course<\/a>.<\/li><li><strong>Consistency with EU regulations: <br \/><\/strong>Simplified ESRS are aligned with various European laws. This makes it simpler to create a report based on them, because we use data and information that we collect anyway for compliance with these laws.<\/li><li><strong>An easier path to full reporting:<br \/><\/strong> Using simplified ESRS prepares the company for possible entry into the full CSRD obligation in the future, minimizing \u201eregulatory shock.\u201d.<\/li><li><strong>Credibility and attestation:<\/strong> <br \/>Reports prepared according to the simplified ESRS can be subjected to an attestation process in accordance with national standards, such as. <strong>KSUA 3002PL<\/strong>, which significantly increases the quality of the data contained in them in the eyes of the audience.<\/li><\/ul><h2>Recommendation in practice - what should companies do?<\/h2><p>The signatory organizations recommend that large entities and groups deciding to voluntarily report for fiscal year 2026 should opt for the simplified ESRS. At the same time, they stress that the original <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A02023R2772-20250101\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">ESRS 2023 standards.<\/a> can serve a supportive function and be a source of good practice in deepening the content of the report.<\/p><p>As MATERIALITY, observing the market and supporting companies in their reporting processes, we see that consistency of standards is the key to effective communication with the capital market. We invite you to learn more about our <a href=\"https:\/\/materiality.pl\/en\/services\/consulting\/\">services and tools<\/a> supporting sustainable development.<\/p>\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>","protected":false},"excerpt":{"rendered":"<p>Changes in the regulatory environment are forcing large companies to revise their reporting strategies. Six organizations of companies and financial institutions have issued a joint recommendation, identifying simplified ESRS as the optimal standard for large companies reporting voluntarily. <\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[19,20,21],"class_list":["post-5795","post","type-post","status-publish","format-standard","hentry","category-aktualnosci","tag-csrd-esrs","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uproszczone ESRS dla du\u017cych sp\u00f3\u0142ek \u2013 rekomendacja kluczowych organizacji &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Du\u017ce sp\u00f3\u0142ki raportuj\u0105ce dobrowolnie powinny wybra\u0107 uproszczone ESRS zamiast VSME. 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