{"id":5857,"date":"2026-03-23T11:27:28","date_gmt":"2026-03-23T10:27:28","guid":{"rendered":"https:\/\/materiality.pl\/?p=5857"},"modified":"2026-03-30T09:31:28","modified_gmt":"2026-03-30T07:31:28","slug":"recommendation-on-simplified-esrs-ow","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/rekomendacja-dotyczaca-uproszczonych-esrs-ow\/","title":{"rendered":"Recommendation on simplified ESRSs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5857\" class=\"elementor elementor-5857\" 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\">Rekomendacja jest dost\u0119pna na stronie ka\u017cdej z organizacji, kt\u00f3re s\u0105 jej sygnatariuszami, a tak\u017ce\u00a0<\/span><a href=\"https:\/\/materiality.pl\/wiedza-i-praktyka\/uproszczone_esrs_rekomendacja_organizacji\/\"><span data-contrast=\"none\">na stronie MATERIALITY<\/span><\/a><span data-contrast=\"auto\">. Autorzy dokumentu skupili si\u0119 na wydaniu jednego zalecenia, kt\u00f3re mo\u017cna stre\u015bci\u0107 takim zdaniem: \u201e<\/span><i><span data-contrast=\"auto\">Je\u015bli jeste\u015b du\u017c\u0105 sp\u00f3\u0142k\u0105, nie obejmuje Ci\u0119 dyrektywa CSRD, ale planujesz dobrowolnie sporz\u0105dzi\u0107 raport ESG &#8211; zr\u00f3b go zgodnie z uproszczonymi standardami ESRS.<\/span><\/i><span data-contrast=\"auto\">\u201d<\/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\">Autorzy przedstawiaj\u0105 szereg argument\u00f3w,\u00a0dlaczego to w\u0142a\u015bnie uproszczone ESRS-y s\u0105\u00a0odpowiednie\u00a0dla du\u017cych sp\u00f3\u0142ek:<\/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=\"30\" 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 przejrzyste, uporz\u0105dkowane, napisane prostym j\u0119zykiem i maj\u0105 znacznie zredukowan\u0105 liczb\u0119 punkt\u00f3w danych oraz zawieraj\u0105 szereg zwolnie\u0144 i przepis\u00f3w przej\u015bciowych<\/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=\"30\" 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\">zachowuj\u0105 sp\u00f3jno\u015b\u0107 z rozpowszechnionymi na \u015bwiecie standardami, takimi jak IFRS S1+S2 oraz GRI<\/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=\"30\" 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\">s\u0105 w najwi\u0119kszym stopniu dostosowane do europejskiego prawa, dzi\u0119ki czemu w raportach sp\u00f3\u0142ki mog\u0105 wykorzysta\u0107 wiele informacji i danych, kt\u00f3re i tak ju\u017c gromadz\u0105 i dostarczaj\u0105 na potrzeby innych przepis\u00f3w<\/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=\"30\" 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\">umo\u017cliwiaj\u0105 poddanie raportu atestacji przez bieg\u0142ego rewidenta, na przyk\u0142ad zgodnie z funkcjonuj\u0105cym w Polsce standardem KSUA3002PL.<\/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\">Sygnatariusze podkre\u015blaj\u0105 te\u017c, \u017ce cho\u0107 VSME jest dobr\u0105 i wa\u017cn\u0105 inicjatyw\u0105, to zosta\u0142 on stworzony dla mikro, ma\u0142ych i \u015brednich przedsi\u0119biorstw i po prostu nie nadaje si\u0119 do raportowania przez du\u017ce sp\u00f3\u0142ki, gdy\u017c nie jest w stanie odda\u0107 z\u0142o\u017cono\u015bci i specyfiki wi\u0119kszych organizacji.<\/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\">Rekomendacja jest wyra\u017anym sygna\u0142em, czego oczekuj\u0105 instytucje finansowe od du\u017cych sp\u00f3\u0142ek: raportowanie zgodnie ze standardami, kt\u00f3re zosta\u0142y dla nich stworzone. Sporz\u0105dzaj\u0105c raport zgodnie z uproszczonymi ESRS-ami\u00a0sp\u00f3\u0142ka dostarczy bankom lub inwestorom tych informacji, kt\u00f3rych one potrzebuj\u0105.<\/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\">Warto zwr\u00f3ci\u0107 szczeg\u00f3ln\u0105 uwag\u0119 na jeden element zawarty w rekomendacji. Wprost wskazane jest w niej, \u017ce zawarta w standardach zasada rzetelnej prezentacji (fair\u00a0presentation) ma spowodowa\u0107, \u017ce sporz\u0105dzone zgodnie z ESRS-ami\u00a0raporty b\u0119d\u0105 przedstawia\u0142y\u00a0rzetelny i wierny obraz sp\u00f3\u0142ki (true\u00a0and fair\u00a0view). To w\u0142a\u015bnie fair\u00a0presentation moim zdaniem jest najwi\u0119kszym osi\u0105gni\u0119ciem procesu upraszczania standard\u00f3w. Wobec znacznego zmniejszenia\u00a0liczby punkt\u00f3w danych\u00a0pozwoli ona przedsi\u0119biorstwom na\u00a0du\u017co bardziej swobodne kszta\u0142towanie raport\u00f3w\u00a0przy jednoczesnym zachowaniu wszystkich istotnych informacji.<\/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\">Dzi\u015b, tj.\u00a0przy\u00a0raportach za rok 2025 tworzonych na starych zasadach, wiele sp\u00f3\u0142ek narzeka na\u00a0sztywno\u015b\u0107 standard\u00f3w. Oparte o\u00a0compliance\u00a0podej\u015bcie, kt\u00f3re jest pochodn\u0105 zalece\u0144 cz\u0119\u015bci doradc\u00f3w i audytor\u00f3w,\u00a0powoduje, \u017ce sp\u00f3\u0142ki cz\u0119sto\u00a0wype\u0142niaj\u0105 d\u0142ug\u0105 checklist\u0119 punkt\u00f3w danych, a\u00a0nie tworz\u0105 opowie\u015b\u0107 o sp\u00f3\u0142ce i tym, jak zarz\u0105dza ona zr\u00f3wnowa\u017conym rozwojem.\u00a0Fair\u00a0presentation\u00a0oznacza, \u017ce w przysz\u0142o\u015bci raport b\u0119dzie koncentrowa\u0142 si\u0119 na tym, co istotne.<\/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\">Mam nadziej\u0119, \u017ce\u00a0podejmuj\u0105c decyzj\u0119 o wyborze standardu\u00a0raportuj\u0105ce\u00a0sp\u00f3\u0142ki wezm\u0105 pod uwag\u0119 rekomendacj\u0119, kt\u00f3r\u0105 wyda\u0142o sze\u015b\u0107 organizacji.\u00a0Je\u015bli decydujemy si\u0119 na\u00a0dobrowolne raportowanie, to przecie\u017c warto zrobi\u0107 to dobrze, tak, jak tego oczekuj\u0105 odbiorcy sprawozda\u0144\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<br \/><br \/><\/span><\/p><p><span data-contrast=\"auto\">P.S. W\u00a0<\/span><a href=\"https:\/\/materialityacademy.com\/course\/proces-nalezytej-starannosci\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">MATERIALITY ACADEMY mamy nowy kurs<\/span><\/a><span data-contrast=\"auto\">!\u00a0<\/span><a href=\"https:\/\/materiality.pl\/osoba\/artur-gazda\/\"><span data-contrast=\"none\">Artur Gazda<\/span><\/a><span data-contrast=\"auto\">\u00a0t\u0142umaczy w nim, na czym polegaj\u0105\u00a0procesy nale\u017cytej staranno\u015bci. To absolutny fundament, niezale\u017cnie czy przygotowujesz si\u0119 do CSDDD, chcesz spe\u0142ni\u0107 wymogi stawiane Ci przez Twoich klient\u00f3w korporacyjnych czy po prostu zale\u017cy Ci na\u00a0sprawnym zarz\u0105dzeniu zagadnieniami zr\u00f3wnowa\u017conego rozwoju\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>\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>On 19 March 2026, six organisations representing companies and financial institutions issued a joint recommendation. SEG, PIHRB, POLSIF, IZFiA, FOB and ZBP recommend that large companies intending to prepare sustainability reports on a voluntary basis should do so in accordance with the simplified ESRS. What does this recommendation mean for companies, financial institutions and other stakeholders? <\/p>","protected":false},"author":3,"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":[13],"tags":[19,20,21],"class_list":["post-5857","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rekomendacja dotycz\u0105ca uproszczonych ESRS-\u00f3w &#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\/recommendation-on-simplified-esrs-ow\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rekomendacja dotycz\u0105ca uproszczonych ESRS-\u00f3w &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"19 marca 2026 roku sze\u015b\u0107 organizacji zrzeszaj\u0105cych sp\u00f3\u0142ki i instytucje finansowe wyda\u0142o wsp\u00f3ln\u0105 rekomendacj\u0119. SEG, PIHRB, POLSIF, IZFiA, FOB i ZBP zalecaj\u0105, by du\u017ce sp\u00f3\u0142ki, kt\u00f3re zamierzaj\u0105 dobrowolnie sporz\u0105dza\u0107 raporty na temat zr\u00f3wnowa\u017conego rozwoju, tworzy\u0142y je zgodnie z uproszczonymi standardami ESRS. 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SEG, PIHRB, POLSIF, IZFiA, FOB i ZBP zalecaj\u0105, by du\u017ce sp\u00f3\u0142ki, kt\u00f3re zamierzaj\u0105 dobrowolnie sporz\u0105dza\u0107 raporty na temat zr\u00f3wnowa\u017conego rozwoju, tworzy\u0142y je zgodnie z uproszczonymi standardami ESRS. Co oznacza ta rekomendacja dla przedsi\u0119biorstw, instytucji finansowych i innych interesariuszy?","og_url":"https:\/\/materiality.pl\/en\/knowledge-and-practice\/recommendation-on-simplified-esrs-ow\/","og_site_name":"MATERIALITY","article_publisher":"https:\/\/www.facebook.com\/materialitypl\/","article_published_time":"2026-03-23T10:27:28+00:00","article_modified_time":"2026-03-30T07:31:28+00:00","og_image":[{"width":2112,"height":1110,"url":"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp","type":"image\/webp"}],"author":"@dm1n-@l1cjA","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/rekomendacja-dotyczaca-uproszczonych-esrs-ow\/#article","isPartOf":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/rekomendacja-dotyczaca-uproszczonych-esrs-ow\/"},"author":{"name":"@dm1n-@l1cjA","@id":"https:\/\/materiality.pl\/#\/schema\/person\/46170ac12df06c9695594ef9a5501109"},"headline":"Rekomendacja dotycz\u0105ca uproszczonych ESRS-\u00f3w","datePublished":"2026-03-23T10:27:28+00:00","dateModified":"2026-03-30T07:31:28+00:00","mainEntityOfPage":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/rekomendacja-dotyczaca-uproszczonych-esrs-ow\/"},"wordCount":560,"publisher":{"@id":"https:\/\/materiality.pl\/#organization"},"keywords":["CSRD &amp; 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