{"id":6150,"date":"2026-06-09T11:54:01","date_gmt":"2026-06-09T09:54:01","guid":{"rendered":"https:\/\/materiality.pl\/?p=6150"},"modified":"2026-06-09T11:57:47","modified_gmt":"2026-06-09T09:57:47","slug":"simplified-esrs-and-vs-consultations-and-comments-on-materiality","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/uproszczone-esrs-i-vs-konsultacje-i-uwagi-materiality\/","title":{"rendered":"Simplified ESRS and VS \u2013 Consultations and Comments on MATERIALITY"},"content":{"rendered":"
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Double significance and accurate presentation \u2013 a solid foundation<\/span>\u00a0<\/span><\/h3>\n

In our comments, we commended the European Commission for retaining the key elements of the simplified ESRS:<\/span>\u00a0<\/span><\/p>\n

    \n
  1. Double significance\u00a0<\/span>remains the fundamental principle guiding decisions on which information should be included in the sustainability report and which should be omitted as immaterial. We welcome the Commission\u2019s strengthening of the provision in ESRS 1, paragraph 24, which states that a company shall not disclose immaterial information.<\/span>\u00a0<\/span><\/li>\n
  2. An accurate presentation\u00a0<\/span>remains the overarching principle that applies the qualitative characteristics of information throughout the report. Because this principle has been explicitly retained, report preparers can focus their reports on information that provides a true and fair view of their relationship with nature and society, rather than being burdened by a compliance-based \u201ebox-ticking\u201d approach that was quite common under ESRS Set 1.<\/span>\u00a0<\/span><\/li>\n
  3. In our view, the current ESRS draft enables companies to prepare reports that are valuable to their users, without obscuring information that is material from the perspective of environmental impact or financial matters. Furthermore, by maintaining a very high degree of interoperability with both IFRS S1\/S2 and the GRI Standards, companies reporting in accordance with the ESRS will be able to meet the information needs of the broadest possible group of report users, i.e., financial market participants, as well as employees, other stakeholders, and society as a whole.<\/span>\u00a0<\/span><\/li>\n<\/ol>\n

    Our comments on the ESRS draft: four specific recommendations<\/span>\u00a0<\/span><\/h2>\n

    We also proposed several changes to the proposed ESRS draft:<\/span>\u00a0<\/span><\/p>\n

      \n
    1. ESRS 1, para. 109(a): To ensure a uniform and comparable framework, non-material disclosures should be identified using consistent wording so that users can better understand the disclosures, i.e., they should be \u201eclearly identified as not resulting from a materiality assessment, beginning each time with \u00bbnon-material supplementary information\u00ab.\u201d.<\/span>\u00a0<\/span><\/li>\n
    2. We propose retaining financial control as the primary consolidation approach, in line with EFRAG\u2019s final draft, with the option to expand reporting based on operational control.<\/span>\u00a0<\/span><\/li>\n
    3. We recommend removing the provision that exempts asset managers from the obligation to report on their investments. This provision is inconsistent with international instruments on value chains, such as the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises.<\/span>\u00a0<\/span><\/li>\n
    4. We recommend reinstating the provision requiring more comprehensive disclosure of information on microplastics. The Commission\u2019s proposal requires reporting only on primary microplastics, which results in an information gap regarding secondary microplastics.<\/span>\u00a0<\/span><\/li>\n<\/ol>\n

      Voluntary Standards (VS) and Risk<\/span>\u00a0<\/span><\/h2>\n

      With regard to VS, we reiterated our view that it should remain the standard of choice for micro, small, and medium-sized enterprises, and we encouraged the Commission to take steps to promote the voluntary adoption of simplified ESRS by all large enterprises that fall outside the scope of the CSRD.\u00a0<\/span>\u00a0<\/span><\/p>\n

      In addition, we drew the Commission\u2019s attention to the potential implications of the provisions introduced in the VS draft regarding the value chain limit. The Commission decided to categorize all VS disclosures into four groups, which could lead to unintended complications.\u00a0<\/span>\u00a0<\/span><\/p>\n

      In addition, large companies covered by the CSRD will be able to require only a very limited amount of data from their business partners.\u00a0For example, information regarding pollution, material consumption, water consumption (including in areas affected by water scarcity), or the gender pay gap will not be available to large companies covered by the CSRD.<\/span>\u00a0<\/span><\/p>\n

      453 responses, 16 from Poland \u2013 a consultation that matters<\/span>\u00a0<\/span><\/h2>\n

      The consultations were very well attended; our experience shows that consultations on sustainable development often receive around 200 comments from various organizations.\u00a0This time, there were twice as many.\u00a0<\/span>\u00a0<\/span><\/p>\n

      A total of 16 out of the 453 responses submitted regarding ESRSs came from Poland.\u00a0<\/span>\u00a0<\/span><\/p>\n

      Please note that the European Commission has announced that it will issue a delegated regulation by the end of June.\u00a0<\/span>\u00a0<\/span><\/p>\n

      Realistically, we expect the regulation to be issued by the end of July, given that the scrutiny period is set to end by the end of the year and\u2026 the upcoming vacation season.\u00a0<\/span>\u00a0<\/span><\/p>\n

      Review MATERIALITY\u2019s responses from the consultation simplified ESRS standards<\/a>\u00a0and\u00a0voluntary standard (VS)<\/a>.<\/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>","protected":false},"excerpt":{"rendered":"

      Last week, the public consultation on the draft delegated regulations introducing new ESRSs and a voluntary standard (VS) came to a close. As MATERIALITY, we submitted comments on both documents. <\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[30,19,20,21],"class_list":["post-6150","post","type-post","status-publish","format-standard","hentry","category-stanowiska-i-opinie","tag-aktywnosci-materiality","tag-csrd-esrs","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"\nUproszczone ESRS i VS \u2013 konsultacje i uwagi MATERIALITY • MATERIALITY<\/title>\n<meta name=\"description\" content=\"Komentujemy projekt uproszczonych ESRS i standardu dobrowolnego stosowania. 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