{"id":6022,"date":"2026-05-11T09:31:26","date_gmt":"2026-05-11T07:31:26","guid":{"rendered":"https:\/\/materiality.pl\/?p=6022"},"modified":"2026-05-25T11:14:43","modified_gmt":"2026-05-25T09:14:43","slug":"new-standards-explained","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/nowe-standardy-wyjasnione\/","title":{"rendered":"The new standards explained"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6022\" class=\"elementor elementor-6022\" 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>The conference on 5 May 2026 was attended by over 100 representatives of Polish companies, both listed and private, both those reporting on a mandatory basis and those who, as a result of the Omnibus, are outside the mandatory scope but have either already decided to report voluntarily or are in the process of making that decision. The conference was organised by <a href=\"https:\/\/frankbold.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Frank Bold<\/a> in substantive partnership with <a href=\"https:\/\/materiality.pl\/en\/\">MATERIALITY,<\/a> under the patronage of the <a href=\"https:\/\/seg.org.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Polish Association of Listed Companies (SEG)<\/a>, <a href=\"https:\/\/www.polsif.org\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">POLSIF<\/a> and <a href=\"https:\/\/odpowiedzialnybiznes.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Responsible Business Forum<\/a>.<\/p><p>Representatives of these three organisations joined Bartosz Kwiatkowski in a panel discussion on the changes in EU policies aimed at strengthening the EU's security and building the competitive advantages of European companies. Joanna A\u0142asa spoke about sustainable finance opportunities, Miros\u0142aw Kachniewski about tools the Commission could use to ease the operating environment for companies, and Robert Adamczyk, in addition to highlighting global sustainability trends, reminded us of the fundamental values we care about: democracy, freedom, and the right to live in a healthy environment.<\/p><p>For the next hour and a half, Filip Gregor and I talked about what has changed in ESRS. Common-sense materiality testing, much greater flexibility in shaping the structure and content of the report, the overarching principle of fair presentation, and numerous facilitators were just some of the topics we discussed. Some of the standards discussions moved to the backstage, as the conference was probably the first event in Poland where as many as three ESRS co-authors were present at the same time (Filip is a member of the EFRAG Sustainability Reporting Board, and Robert is active in TEG's SR along with me).<\/p><p>The public consultation on draft delegated regulations introducing the <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/16775-Revised-European-sustainability-reporting-standards_en\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">simplified ESRS<\/a> and <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/17232-Sustainability-reporting-standard-for-voluntary-use_en\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">VS,<\/a> announced by the Commission the following day, will run until 3 June 2026. Please take part! Although I have not yet analysed the Commission's changes in great detail, I can already say that I will personally have relatively few comments.<\/p><p>The Commission's draft ESRS departs only marginally from what EFRAG presented at the turn of November and December 2025. And that is a very good thing! It means the Commission has resisted the powerful lobbying conducted by the IFRS Foundation over the past several months. The double materiality assessment remains the foundation of reporting. The IFRS Foundation had wanted companies to produce, in effect, two reports: one directly meeting the requirements of its standards, based on risks and opportunities, which could then be accompanied by a second report addressing impact materiality. A wonderful simplification proposal: two reports instead of one \ud83d\ude09 Fortunately, nothing of the sort will happen.<\/p><p>Among the more significant changes introduced by the Commission, I would mention that GHG emissions reporting will fully utilise the possibilities provided by the GHG Protocol, meaning a company will be able to independently decide which consolidation approach to adopt. In addition, the Commission has made it entirely unambiguous that a report must not contain immaterial information. EFRAG, in relation to immaterial information, had proposed the wording \"is not required to disclose,\" whereas the Commission strengthened this to \"shall not disclose.\" This measure is intended to provide additional protection for companies against the expectations of certain advisers and auditors who, when in doubt, recommended disclosing something anyway (even if not quite material) on the basis that more is better. Well, quite the contrary, more is not better, and only material information should appear in the report.<\/p><p>Beyond the minor but largely positive changes to the draft standards, the Commission has included in the draft delegated regulation itself a provision that many have been anticipating: companies will be able to use the simplified ESRS starting with their reporting for the year 2026. I encourage you to do so, because the new standards are genuinely much simpler than the old ones \ud83d\ude0a<\/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>","protected":false},"excerpt":{"rendered":"<p>On Wednesday, 6 May 2026, the European Commission published for public consultation a draft of the simplified ESRS and the Voluntary Standard (VS). The day before, at a conference organised by Frank Bold in substantive partnership with MATERIALITY, we discussed what is changing in the standards and how these changes fit into the European Union's response to current geopolitical challenges. What topics did we cover at the conference? And what does the draft of the standards look like today?<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[19,38,20,21],"class_list":["post-6022","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-csrd-esrs","tag-omnibus","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>Nowe standardy wyja\u015bnione &#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\/new-standards-explained\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nowe standardy wyja\u015bnione &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"W \u015brod\u0119 6 maja 2026 roku Komisja Europejska przedstawi\u0142a do publicznych konsultacji projekt uproszczonych ESRS-\u00f3w oraz standardu do dobrowolnego stosowania (VS \u2013 Voluntary Standard). Dzie\u0144 wcze\u015bniej na konferencji zorganizowanej przez Frank Bold w partnerstwie merytorycznym z MATERIALITY om\u00f3wili\u015bmy, co zmienia si\u0119 w standardach i jak wpisuj\u0105 si\u0119 one w odpowied\u017a Unii Europejskiej na obecne wyzwania geopolityczne. Jakie kwestie poruszyli\u015bmy na konferencji? 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