{"id":6197,"date":"2026-06-22T11:54:05","date_gmt":"2026-06-22T09:54:05","guid":{"rendered":"https:\/\/materiality.pl\/?p=6197"},"modified":"2026-07-09T09:59:44","modified_gmt":"2026-07-09T07:59:44","slug":"the-materiality-methodology-in-the-compendium-of-practices-for-the-application-of-the-eu-taxonomy-in-poland","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/metodyka-materiality-w-kompendium-praktyk-w-zakresie-stosowania-taksonomii-ue-w-polsce\/","title":{"rendered":"The MATERIALITY Methodology in the \u201eCompendium of Practices for the Application of the EU Taxonomy in Poland\u201d"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6197\" class=\"elementor elementor-6197\" 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<p><span data-contrast=\"auto\">The MATERIALITY methodology was included in the Compendium as one of the four tools recommended by the Working Group\u2014alongside initiatives by the Polish Development Fund and POLSIF, and projects by the Polish Development Fund. This recognition stems from concrete results: Since 2021, dozens of companies listed on the Warsaw Stock Exchange (GPW) and private-sector companies have been using the model we developed to carry out a full cycle of disclosures in accordance with Articles 8 and 18 of the EU Taxonomy Regulation.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">The compendium describes a four-step methodology\u2014from identifying activities eligible for the Taxonomy, through the allocation of revenues,\u00a0CapEx and OpEx, through verification of compliance with technical eligibility criteria (TEC) and Minimum Guarantees, to the calculation and preparation of ready-to-use KPI tables. A special focus is placed on a tool that supports the assessment of compliance with the Minimum Guarantees, taking into account the UN Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises \u2014an area that, in reporting practice, continues to pose the greatest interpretive challenges for organizations.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">For ESG specialists responsible for the annual taxonomy cycle, the Compendium can serve as a valuable reference point \u2014both in terms of comparing their own approach to identifying and allocating financial data and in assessing whether their documentation procedures are sufficient during the audit attestation phase.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p><p><a href=\"https:\/\/www.gov.pl\/web\/rozwoj-technologia\/kompendium-praktyk-w-zakresie-stosowania-taksonomii-ue-w-polsce\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">The full text of the \u201eCompendium of Practices for the Application of the EU Taxonomy in Poland\u201d can be found on the website of the Ministry of Development and Technology.<\/span><\/a><span data-contrast=\"auto\">\u00a0We encourage you to read it.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">For more information on the EU Taxonomy, please visit our page at\u00a0<\/span><a href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/taxonomy-of-balanced-financing-current-regulations-and-clarifications-of-the-european-commission\/\"><span data-contrast=\"none\">the preparation of the regulatory document \u201cSustainable Finance Taxonomy\u2014Current Regulations and Explanations from the European Commission.\u201d.<\/span><\/a><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">And if you need help implementing the taxonomy process in your organization, <\/span><a href=\"https:\/\/materiality.pl\/en\/contact\/\"><span data-contrast=\"none\">please feel free to contact us<\/span><\/a><span data-contrast=\"auto\">\u00a0and read the description\u00a0<\/span><a href=\"https:\/\/materiality.pl\/en\/services\/consulting\/taxonomy-reporting\/\"><span data-contrast=\"none\">\u201eEU Taxonomy Reporting\u201d consulting services with experts from MATERIALITY.<\/span><\/a><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p><figure id=\"attachment_6207\" aria-describedby=\"caption-attachment-6207\" style=\"width: 723px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/www.gov.pl\/attachment\/41293679-31bc-422f-b5ee-ecf40f103221\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-6207 size-large\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/Zrzut-ekranu-2026-06-22-o-12.06.26-723x1024.webp\" alt=\"Cover of &quot;Compendium of Practices for the Application of the EU Taxonomy in Poland,&quot; 1st edition, June 2026\" width=\"723\" height=\"1024\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Zrzut-ekranu-2026-06-22-o-12.06.26-723x1024.webp 723w, https:\/\/materiality.pl\/wp-content\/uploads\/Zrzut-ekranu-2026-06-22-o-12.06.26-212x300.webp 212w, https:\/\/materiality.pl\/wp-content\/uploads\/Zrzut-ekranu-2026-06-22-o-12.06.26-768x1088.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Zrzut-ekranu-2026-06-22-o-12.06.26-8x12.webp 8w, https:\/\/materiality.pl\/wp-content\/uploads\/Zrzut-ekranu-2026-06-22-o-12.06.26.webp 1056w\" sizes=\"auto, (max-width: 723px) 100vw, 723px\" \/><\/a><figcaption id=\"caption-attachment-6207\" class=\"wp-caption-text\">Cover of \u201eCompendium of Practices for the Application of the EU Taxonomy in Poland,\u201d 1st edition, June 2026<\/figcaption><\/figure>\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>In June 2026, the Ministry of Development and Technology published the \u201eCompendium of Practices for the Application of the EU Taxonomy in Poland\u201d\u2014the first publication of its kind compiled by the Working Group on the Application of the EU Taxonomy. The document presents best practices developed by Polish organizations in the financial and non-financial sectors, which have been implementing the requirements of Regulation (EU) 2020\/852 in their reporting, investment, and management processes for several years. <\/p>","protected":false},"author":3,"featured_media":6207,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[35,10],"class_list":["post-6197","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualnosci","tag-prawa-czlowieka","tag-taksonomia-ue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Metodyka MATERIALITY w \u201eKompendium praktyk w zakresie stosowania Taksonomii UE w Polsce\u201d &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Metodyka MATERIALITY w oficjalnym Kompendium praktyk MRiT. 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