{"id":6238,"date":"2026-06-25T15:02:56","date_gmt":"2026-06-25T13:02:56","guid":{"rendered":"https:\/\/materiality.pl\/?p=6238"},"modified":"2026-07-14T13:33:20","modified_gmt":"2026-07-14T11:33:20","slug":"the-csrd-directive-and-european-sustainability-reporting-standards","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/","title":{"rendered":"The CSRD Directive and European sustainability reporting standards"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6238\" class=\"elementor elementor-6238\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-328a00a e-flex e-con-boxed e-con e-parent\" data-id=\"328a00a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0249860 e-con-full pad-80 e-flex e-con e-child\" data-id=\"0249860\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da4c6dd elementor-widget elementor-widget-breadcrumbs\" data-id=\"da4c6dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"breadcrumbs.default\">\n\t\t\t\t\t<nav id=\"breadcrumbs\"><span><span><a href=\"https:\/\/materiality.pl\/\">Home<\/a><\/span><\/span><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57ead11 duoHeader elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"57ead11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e235c6d elementor-widget elementor-widget-button\" data-id=\"e235c6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/wiedza-i-praktyka\/#regulacje-esg\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Regulacje ESG<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-e76ca97 e-flex e-con-boxed e-con e-parent\" data-id=\"e76ca97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8fdf71a pad-128 e-con-full e-flex e-con e-child\" data-id=\"8fdf71a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fe271f2 e-con-full e-flex e-con e-child\" data-id=\"fe271f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-38c6789 e-con-full e-flex e-con e-child\" data-id=\"38c6789\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf29a6f elementor-widget elementor-widget-heading\" data-id=\"bf29a6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">25 Jun 2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a860bf elementor-widget elementor-widget-heading\" data-id=\"7a860bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">\u2022 Aktualizacja:  14 lip 2026<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a2274ac e-con-full e-flex e-con e-child\" data-id=\"a2274ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cf03042 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"cf03042\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-2 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--1524 grid-collapse-gap\" data-queried-id=\"6238|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:1524,&quot;posts_num&quot;:4,&quot;columns&quot;:2,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;No data was found&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[&quot;osoba&quot;],&quot;hide_widget_if&quot;:&quot;&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:&quot;yes&quot;,&quot;custom_query_id&quot;:&quot;3&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:&quot;true&quot;,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"1\" data-listing-source=\"query\" data-listing-id=\"1524\" data-query-id=\"3\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-1001 elementor-dcss-659491743355771\" data-post-id=\"1001\"  ><div class=\"jet-engine-listing-overlay-wrap\" data-url=\"https:\/\/materiality.pl\/en\/osoba\/sonia-kortas\/\">\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1524\" class=\"elementor elementor-1524\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8081a3 e-con-full e-flex e-con e-child\" data-id=\"a8081a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c5b415 elementor-widget elementor-widget-image\" data-id=\"9c5b415\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"420\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1032\" alt=\"Sonia Kortas\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI.webp 1800w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3cdcf41 e-con-full e-flex e-con e-child\" data-id=\"3cdcf41\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26eae7e btn4 elementor-widget elementor-widget-button\" data-id=\"26eae7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/en\/osoba\/sonia-kortas\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sonia Kortas<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-417967f elementor-widget elementor-widget-heading\" data-id=\"417967f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Ethics Specialist<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<a href=\"https:\/\/materiality.pl\/en\/osoba\/sonia-kortas\/\" class=\"jet-engine-listing-overlay-link\"><\/a><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cf5e4c elementor-widget elementor-widget-text-editor\" data-id=\"0cf5e4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\tSprawozdawczo\u015b\u0107 zr\u00f3wnowa\u017conego rozwoju w Unii Europejskiej w ostatnich latach przesz\u0142a istotne zmiany. Jednym z najwa\u017cniejszych element\u00f3w tych zmian jest dyrektywa CSRD, kt\u00f3ra wprowadzi\u0142a nowe zasady raportowania informacji dotycz\u0105cych zr\u00f3wnowa\u017conego rozwoju. Raportowanie to odbywa si\u0119 zgodnie z europejskimi standardami ESRS, czyli jednolitymi standardami okre\u015blaj\u0105cymi zakres i spos\u00f3b prezentowania informacji przez przedsi\u0119biorstwa.  \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-669b0d4 e-con-full e-flex e-con e-child\" data-id=\"669b0d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7528843 e-con-full e-flex e-con e-child\" data-id=\"7528843\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07d8cd6 elementor-widget elementor-widget-table-of-contents\" data-id=\"07d8cd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;container&quot;:&quot;.content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Nie znaleziono nag\\u0142\\u00f3wk\\u00f3w&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:100,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;marker_view&quot;:&quot;bullets&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-toc__07d8cd6\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-749e567 e-con-full content e-flex e-con e-child\" data-id=\"749e567\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1959d25 e-con-full e-flex e-con e-child\" data-id=\"1959d25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f65af93 elementor-widget elementor-widget-heading\" data-id=\"f65af93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CSRD&amp;ESRS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3730f2 elementor-widget elementor-widget-text-editor\" data-id=\"a3730f2\" 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\">CSRD i ESRS s\u0105 ze sob\u0105 \u015bci\u015ble powi\u0105zane. Dyrektywa CSRD okre\u015bla, kt\u00f3re przedsi\u0119biorstwa maj\u0105 obowi\u0105zek raportowania oraz od kiedy ten obowi\u0105zek ma zastosowanie. Standardy ESRS wskazuj\u0105 natomiast, jakie informacje nale\u017cy ujawnia\u0107 i w jaki spos\u00f3b powinny by\u0107 one przygotowane.\u00a0<\/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\">W ostatnim czasie przepisy dotycz\u0105ce raportowania zr\u00f3wnowa\u017conego rozwoju by\u0142y przedmiotem istotnych zmian. Dotyczy\u0142y one zar\u00f3wno harmonogramu wej\u015bcia w \u017cycie obowi\u0105zk\u00f3w, jak i zakresu podmiot\u00f3w obj\u0119tych raportowaniem oraz samych standard\u00f3w ESRS. Najwa\u017cniejsze zmiany by\u0142y zwi\u0105zane z pakietem <a href=\"https:\/\/omnibus.materiality.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">Omnibus I<\/a>,\u00a0w tym\u00a0dyrektyw\u0105 \u201estop the\u00a0clock\u201d, dyrektyw\u0105 2026\/470 oraz pracami nad uproszczonymi ESRS.\u00a0<\/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\">Najwa\u017cniejsze zmiany zostan\u0105 om\u00f3wione w dalszej cz\u0119\u015bci artyku\u0142u.<\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-d9b7fe8 e-con-full e-flex e-con e-child\" data-id=\"d9b7fe8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aaa194e elementor-widget elementor-widget-heading\" data-id=\"aaa194e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czym jest dyrektywa CSRD?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcc41a9 elementor-widget elementor-widget-text-editor\" data-id=\"dcc41a9\" 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\">Dyrektywa CSRD, czyli\u00a0Corporate\u00a0Sustainability\u00a0Reporting Directive, to Dyrektywa Parlamentu Europejskiego i Rady (UE) 2022\/2464 z dnia 14 grudnia 2022 r.\u00a0Zmieni\u0142a\u00a0ona\u00a0kilka wcze\u015bniejszych akt\u00f3w prawnych, w tym rozporz\u0105dzenie (UE) nr 537\/2014, dyrektyw\u0119 2004\/109\/WE, dyrektyw\u0119 2006\/43\/WE oraz dyrektyw\u0119 2013\/34\/UE, w zakresie sprawozdawczo\u015bci przedsi\u0119biorstw dotycz\u0105cej zr\u00f3wnowa\u017conego rozwoju.\u00a0<\/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\">Dyrektywa zosta\u0142a przyj\u0119ta przez Parlament Europejski i Rad\u0119 jesieni\u0105 2022 r., nast\u0119pnie opublikowana w Dzienniku Urz\u0119dowym Unii Europejskiej i wesz\u0142a w \u017cycie po dwudziestu dniach od publikacji.<\/span><\/p><p><span data-contrast=\"auto\">CSRD wprowadzi\u0142a na poziomie Unii Europejskiej obowi\u0105zek raportowania informacji na temat zr\u00f3wnowa\u017conego rozwoju zgodnie z jednolitymi europejskimi standardami raportowania ESRS, czyli\u00a0European\u00a0Sustainability\u00a0Reporting\u00a0Standards. Zgodnie z pierwotnymi za\u0142o\u017ceniami obowi\u0105zki raportowe mia\u0142y by\u0107 rozszerzane etapami na kolejne grupy przedsi\u0119biorstw, pocz\u0105wszy od raportowania za rok 2024.\u00a0<\/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<div class=\"elementor-element elementor-element-5773a91 e-con-full e-flex e-con e-child\" data-id=\"5773a91\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91df203 elementor-widget elementor-widget-heading\" data-id=\"91df203\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Aktualny tekst dyrektywy CSRD jest dost\u0119pny w dw\u00f3ch wersjach j\u0119zykowych: <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cb8e37 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"7cb8e37\" 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:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:02023R2772-20250101\" 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\">Aktualny tekst dyrektywy CSRD w j\u0119zyku polskim<\/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:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:02023R2772-20250101\" 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\">Aktualny tekst dyrektywy CSRD w j\u0119zyku angielskim<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbf1d3f e-con-full e-flex e-con e-child\" data-id=\"bbf1d3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa2c3f6 elementor-widget elementor-widget-heading\" data-id=\"aa2c3f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak zmienia\u0142a si\u0119 CSRD? Kluczowe etapy prac legislacyjnych<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78fd23e e-con-full e-flex e-con e-child\" data-id=\"78fd23e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57298c8 elementor-widget elementor-widget-text-editor\" data-id=\"57298c8\" 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 class=\"TextRun SCXW227161269 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW227161269 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;af14ab56-deda-58ca-adef-6fcf2c15e6b4|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[268442635,&quot;22&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Times New Roman&quot;,469777842,&quot;&quot;,469777843,&quot;Times New Roman&quot;,469777844,&quot;Times New Roman&quot;,201341986,&quot;1&quot;,469769226,&quot;Times New Roman&quot;,469775450,&quot;Akapit zwyk\u0142y&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Akapitzwyky&quot;,335572020,&quot;1&quot;,335559739,&quot;120&quot;,335559738,&quot;120&quot;,469778324,&quot;Normal&quot;]}\">Obecny zakres obowi\u0105zk\u00f3w wynikaj\u0105cych z CSRD jest konsekwencj\u0105 kilku etap\u00f3w zmian legislacyjnych. Punktem wyj\u015bcia by\u0142a pierwotna wersja dyrektywy, kt\u00f3ra przewidywa\u0142a szerokie obj\u0119cie przedsi\u0119biorstw obowi\u0105zkiem raportowania. Nast\u0119pnie, w ramach pakietu\u00a0<\/span><\/span><a class=\"Hyperlink SCXW227161269 BCX0\" href=\"https:\/\/omnibus.materiality.pl\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW227161269 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW227161269 BCX0\" data-ccp-charstyle=\"Hyperlink\">Omnibus I<\/span><\/span><\/a><span class=\"TextRun SCXW227161269 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW227161269 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\">, zaproponowano rozwi\u0105zania prowadz\u0105ce do przesuni\u0119cia cz\u0119\u015bci termin\u00f3w oraz ograniczenia zakresu podmiot\u00f3w obj\u0119tych obowi\u0105zkowym raportowaniem. Dla zrozumienia obecnych wymog\u00f3w istotne jest wi\u0119c prze\u015bledzenie zar\u00f3wno pierwotnych za\u0142o\u017ce\u0144 dyrektywy, jak i p\u00f3\u017aniejszych zmian wprowadzanych w ramach kolejnych etap\u00f3w prac legislacyjnych.<\/span><\/span><span class=\"EOP Selected SCXW227161269 BCX0\" 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<div class=\"elementor-element elementor-element-46ad56e elementor-widget elementor-widget-heading\" data-id=\"46ad56e\" 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\">Pierwotna wersja dyrektywy CSRD<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf56901 elementor-widget elementor-widget-text-editor\" data-id=\"bf56901\" 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\">W pierwotnym brzmieniu dyrektywa CSRD zak\u0142ada\u0142a istotne poszerzenie wcze\u015bniej obowi\u0105zuj\u0105cych na podstawie Dyrektywy IFRS obowi\u0105zk\u00f3w sprawozdawczo\u015bci niefinansowej.<\/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\">Punktem wyj\u015bcia by\u0142o uznanie, \u017ce wcze\u015bniejsze przepisy nie zapewnia\u0142y wystarczaj\u0105co por\u00f3wnywalnych, wiarygodnych i kompletnych informacji na temat zr\u00f3wnowa\u017conego rozwoju pomimo rosn\u0105cego zapotrzebowania na takie dane ze strony inwestor\u00f3w, instytucji finansowych, partner\u00f3w biznesowych i innych interesariuszy. CSRD mia\u0142a wi\u0119c nie tylko obj\u0105\u0107 raportowaniem wi\u0119ksz\u0105 liczb\u0119 podmiot\u00f3w, ale r\u00f3wnie\u017c za pomoc\u0105 ujednoliconych standard\u00f3w raportowania ESRS podnie\u015b\u0107 jako\u015b\u0107, sp\u00f3jno\u015b\u0107 i u\u017cyteczno\u015b\u0107 ujawnianych 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\">Pierwotny model CSRD zak\u0142ada\u0142 etapowe obejmowanie obowi\u0105zkiem raportowania kolejnych grup przedsi\u0119biorstw,\u00a0zaczynaj\u0105c od najwi\u0119kszych jednostek zainteresowania publicznego, kt\u00f3re by\u0142y do tej pory obj\u0119te raportowaniem niefinansowym, poprzez rozszerzenie obowi\u0105zku na wszystkie du\u017ce sp\u00f3\u0142ki zar\u00f3wno gie\u0142dowe, jak i\u00a0niegie\u0142dowe\u00a0oraz ostatecznie obj\u0119cie obowi\u0105zkami ma\u0142ych i \u015brednich przedsi\u0119biorstw gie\u0142dowych, a tak\u017ce\u00a0niekt\u00f3rych jednostek z siedzib\u0105 poza Uni\u0105 Europejsk\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\">Istotna zmiana, kt\u00f3r\u0105 wprowadzi\u0142a Dyrektywa CSRD dotyczy\u0142a r\u00f3wnie\u017c samego charakteru raportowania. Zast\u0119powa\u0142a ona podej\u015bcie oparte na bardziej og\u00f3lnych ujawnieniach niefinansowych modelem opartym na jednolitych europejskich standardach raportowania o zr\u00f3wnowa\u017conym rozwoju (ESRS). Dyrektywa CSRD oraz standardy ESRS raportowanie opar\u0142y o zasad\u0119 podw\u00f3jnej istotno\u015bci, zgodnie z kt\u00f3r\u0105\u00a0przedsi\u0119biorstwo powinno analizowa\u0107 i ujawnia\u0107 informacje z dw\u00f3ch perspektyw. Pierwsza dotyczy wp\u0142ywu dzia\u0142alno\u015bci przedsi\u0119biorstwa na ludzi i \u015brodowisko, a druga dotyczy wp\u0142ywu kwestii zwi\u0105zanych ze zr\u00f3wnowa\u017conym rozwojem na samo przedsi\u0119biorstwo, jego rozw\u00f3j, wyniki, sytuacj\u0119 finansow\u0105, model biznesowy, strategi\u0119 oraz ryzyka. Takie podej\u015bcie mia\u0142o zwi\u0119kszy\u0107 u\u017cyteczno\u015b\u0107 raportowania dla r\u00f3\u017cnych odbiorc\u00f3w, w tym inwestor\u00f3w, instytucji finansowych, partner\u00f3w biznesowych, pracownik\u00f3w, organizacji spo\u0142ecznych i innych interesariuszy, kt\u00f3rzy potrzebuj\u0105 zar\u00f3wno informacji o ryzykach dla przedsi\u0119biorstwa, jak i informacji o skutkach dzia\u0142alno\u015bci dla ludzi i \u015brodowiska. Dyrektywa CSRD przewidzia\u0142a r\u00f3wnie\u017c wzmocnienie wiarygodno\u015bci raportowania poprzez obowi\u0105zek atestacji sprawozda\u0144 na temat zr\u00f3wnowa\u017conego rozwoju. W pierwotnej wersji dyrektywy zak\u0142adano, \u017ce pocz\u0105tkowo atestacja odbywa\u0107 si\u0119 b\u0119dzie na poziomie daj\u0105cym ograniczon\u0105 pewno\u015b\u0107, czyli limited assurance, a nast\u0119pnie poziom atestacji mia\u0142 zosta\u0107 podniesiony do atestacji daj\u0105cej uzasadnion\u0105 pewno\u015b\u0107, czyli\u00a0reasonable\u00a0assurance. W p\u00f3\u017aniejszych etapach zrezygnowano natomiast z podniesienia poziomu atestacji, o czym poni\u017cej.<\/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<div class=\"elementor-element elementor-element-b82dcc0 elementor-widget elementor-widget-heading\" data-id=\"b82dcc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Pierwotny harmonogram obejmowania przedsi\u0119biorstw obowi\u0105zkami raportowymi przedstawia\u0142 si\u0119 nast\u0119puj\u0105co:\u00a0<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c27eac1 elementor-widget elementor-widget-image\" data-id=\"c27eac1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_1.webp\" class=\"attachment-full size-full wp-image-6249\" alt=\"Tabela opisuj\u0105ca pierwotny harmonogram obejmowania przedsi\u0119biorstw obowi\u0105zkami raportowymi\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_1.webp 1440w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_1-300x169.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_1-1024x576.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_1-768x432.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_1-18x10.webp 18w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f7993c e-con-full e-flex e-con e-child\" data-id=\"3f7993c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6da941f elementor-widget elementor-widget-heading\" data-id=\"6da941f\" 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\">Projekt Omnibus I i proces zmian w dyrektywie CSRD <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-873dbc6 elementor-widget elementor-widget-text-editor\" data-id=\"873dbc6\" 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\">26 lutego 2025 r. Komisja Europejska og\u0142osi\u0142a projekt\u00a0<\/span><a href=\"https:\/\/omnibus.materiality.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">Omnibus I<\/span><\/a><span data-contrast=\"auto\">. Jego celem by\u0142o uproszczenie niekt\u00f3rych przepis\u00f3w z zakresu zr\u00f3wnowa\u017conego rozwoju\u00a0wprowadzonego pierwotn\u0105 dyrektyw\u0105 CSRD oraz pierwsz\u0105 iteracj\u0105 standard\u00f3w ESRS.\u00a0<\/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\">Zmiany zaproponowane w ramach pakietu\u00a0<\/span><a href=\"https:\/\/omnibus.materiality.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">Omnibus I<\/span><\/a><span data-contrast=\"auto\">\u00a0maj\u0105\u00a0istotne znaczenie dla przedsi\u0119biorstw, poniewa\u017c dotyczy\u0142y zar\u00f3wno termin\u00f3w stosowania obowi\u0105zk\u00f3w raportowych, jak i zakresu podmiot\u00f3w, kt\u00f3re\u00a0pierwotnie\u00a0mia\u0142y zosta\u0107 obj\u0119te raportowaniem na podstawie CSRD.\u00a0<\/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<\/div>\n\t\t<div class=\"elementor-element elementor-element-a62d44d e-con-full e-flex e-con e-child\" data-id=\"a62d44d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b936d12 elementor-widget elementor-widget-heading\" data-id=\"b936d12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Dyrektywa \u201estop the clock\u201d, czyli ma\u0142y Omnibus<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-488b869 elementor-widget elementor-widget-text-editor\" data-id=\"488b869\" 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\">W toku prac legislacyjnych nad upraszczaniem przepis\u00f3w z zakresu zr\u00f3wnowa\u017conego rozwoju\u00a0Komisja Europejska zacz\u0119\u0142a sygnalizowa\u0107 potrzeb\u0119 ograniczenia obci\u0105\u017ce\u0144 regulacyjnych i czasowego \u201ezatrzymania\u201d harmonogramu obejmowania poszczeg\u00f3lnych grup przedsi\u0119biorstw wymogami CSRD. W tym celu, jeszcze przed ostatecznym uzgodnieniem zmian w ramach projektu\u00a0<\/span><a href=\"https:\/\/omnibus.materiality.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">Omnibus\u00a0I<\/span><\/a><span data-contrast=\"auto\">, przyj\u0119to dyrektyw\u0119 \u201estop the\u00a0clock\u201d, czyli Dyrektyw\u0119 (UE) 2025\/794.\u00a0<\/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\">Dyrektywa \u201estop the clock\u201d wesz\u0142a w \u017cycie 17 kwietnia 2025 r., a ustawa j\u0105 implementuj\u0105ca w Polsce &#8211; 12 sierpnia 2025 r. Rozwi\u0105zanie to mia\u0142o umo\u017cliwi\u0107 spokojne prace nad pakietem Omnibus poprzez przesuni\u0119cie stosowania niekt\u00f3rych obowi\u0105zk\u00f3w raportowych o rok lub dwa lata.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c58313 elementor-widget elementor-widget-heading\" data-id=\"1c58313\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Na tym etapie harmonogram wprowadzania obowi\u0105zk\u00f3w raportowych\u00a0na podstawie Dyrektywy CSRD\u00a0wygl\u0105da\u0142 nast\u0119puj\u0105co:\u00a0<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2e0621 elementor-widget elementor-widget-image\" data-id=\"d2e0621\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_2.webp\" class=\"attachment-full size-full wp-image-6251\" alt=\"Tabela opisuj\u0105ca harmonogram wprowadzania obowi\u0105zk\u00f3w raportowych na podstawie Dyrektywy CSRD po dyrektywie &quot;stop the clock&quot;\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_2.webp 1440w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_2-300x169.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_2-1024x576.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_2-768x432.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_2-18x10.webp 18w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42ca799 elementor-widget elementor-widget-heading\" data-id=\"42ca799\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Dyrektywa 2026\/470, czyli du\u017cy Omnibus i nowelizacja CSRD <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f114284 elementor-widget elementor-widget-text-editor\" data-id=\"f114284\" 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\">Kolejnym etapem by\u0142y dalsze prace nad pakietem\u00a0<\/span><a href=\"https:\/\/omnibus.materiality.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">Omnibus I<\/span><\/a><span data-contrast=\"auto\">. Zmiany w dyrektywie CSRD zosta\u0142y zaproponowane przez Komisj\u0119 Europejsk\u0105 w ramach tego projektu i\u00a0ostatecznie przyj\u0119te jako Dyrektywa (UE) 2026\/470. Dyrektywa ta zosta\u0142a og\u0142oszona w Dzienniku Urz\u0119dowym Unii Europejskiej 26 lutego 2026 r.<\/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\">Dyrektywa 2026\/470 zasadniczo zaw\u0119zi\u0142a zakres podmiot\u00f3w obj\u0119tych obowi\u0105zkiem raportowania. Wprowadzi\u0142a nowe, wy\u017csze progi oraz przewidzia\u0142a dodatkowe zwolnienia.\u00a0<\/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\">Progi te odnosz\u0105 si\u0119 r\u00f3wnie\u017c do grup kapita\u0142owych, przy czym obowi\u0105zek raportowy spoczywa na jednostce dominuj\u0105cej.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2c62c3 elementor-widget elementor-widget-heading\" data-id=\"e2c62c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Aktualne progi oraz harmonogram obowi\u0105zywania, uwzgl\u0119dniaj\u0105ce nowelizacje wprowadzone dyrektyw\u0105 2026\/470, przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:\u00a0<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-93eff0a elementor-widget elementor-widget-image\" data-id=\"93eff0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_3.webp\" class=\"attachment-full size-full wp-image-6252\" alt=\"Tabela opisuj\u0105ca aktualne progi i harmonogram po zmianach wprowadzonych dyrektyw\u0105 2026\/470\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_3.webp 1440w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_3-300x169.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_3-1024x576.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_3-768x432.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_3-18x10.webp 18w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7802e08 elementor-widget elementor-widget-text-editor\" data-id=\"7802e08\" 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 class=\"TextRun SCXW217032082 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW217032082 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;af14ab56-deda-58ca-adef-6fcf2c15e6b4|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[268442635,&quot;22&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Times New Roman&quot;,469777842,&quot;&quot;,469777843,&quot;Times New Roman&quot;,469777844,&quot;Times New Roman&quot;,201341986,&quot;1&quot;,469769226,&quot;Times New Roman&quot;,469775450,&quot;Akapit zwyk\u0142y&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Akapitzwyky&quot;,335572020,&quot;1&quot;,335559739,&quot;120&quot;,335559738,&quot;120&quot;,469778324,&quot;Normal&quot;]}\">W efekcie zmian wprowadzonych dyrektyw\u0105 2026\/470 sytuacja poszczeg\u00f3lnych grup sp\u00f3\u0142ek kszta\u0142tuje si\u0119 w r\u00f3\u017cny spos\u00f3b.\u00a0<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-964ce7b elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"964ce7b\" 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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/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\">Sp\u00f3\u0142ki gie\u0142dowe, kt\u00f3re raportowa\u0142y ju\u017c za rok 2024 i kt\u00f3re przekraczaj\u0105 \u0142\u0105cznie oba nowe progi, b\u0119d\u0105 kontynuowa\u0142y raportowanie za lata 2025, 2026 oraz kolejne. <\/span>\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/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\">Sp\u00f3\u0142ki gie\u0142dowe, kt\u00f3re by\u0142y zobowi\u0105zane do raportowania za 2024 r., lecz nie spe\u0142niaj\u0105 nowych kryteri\u00f3w, mog\u0105 zrezygnowa\u0107 z raportowania za lata 2025 i 2026. Od 2027 r. nie b\u0119d\u0105 ju\u017c obj\u0119te obowi\u0105zkiem raportowania, zachowuj\u0105c mo\u017cliwo\u015b\u0107 raportowania dobrowolnego. <\/span>\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/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\">Sp\u00f3\u0142ki gie\u0142dowe, kt\u00f3re by\u0142y zobowi\u0105zane do raportowania za 2024 r., lecz nie spe\u0142niaj\u0105 nowych kryteri\u00f3w, mog\u0105 zrezygnowa\u0107 z raportowania za lata 2025 i 2026. Od 2027 r. nie b\u0119d\u0105 ju\u017c obj\u0119te obowi\u0105zkiem raportowania, zachowuj\u0105c mo\u017cliwo\u015b\u0107 raportowania dobrowolnego. <\/span>\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 24 24\"><path d=\"M10,17l8.2-8.2-1.4-1.4-6.8,6.8-3.4-3.4-1.4,1.4,4.9,4.9ZM11.7,23.3c-1.6,0-3.1-.3-4.5-.9-1.4-.6-2.7-1.4-3.7-2.5-1.1-1.1-1.9-2.3-2.5-3.7-.6-1.4-.9-2.9-.9-4.5s.3-3.1.9-4.6c.6-1.4,1.4-2.7,2.5-3.7,1.1-1,2.3-1.9,3.7-2.5,1.4-.6,2.9-.9,4.5-.9s3.1.3,4.5.9c1.4.6,2.7,1.4,3.7,2.5,1.1,1.1,1.9,2.3,2.5,3.7.6,1.4.9,2.9.9,4.6s-.3,3.1-.9,4.5c-.6,1.4-1.4,2.7-2.5,3.7-1,1.1-2.3,1.9-3.7,2.5-1.4.6-2.9.9-4.5.9Z\"><\/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\">Sp\u00f3\u0142ki nienotowane na gie\u0142dzie, kt\u00f3re przekraczaj\u0105 oba progi, b\u0119d\u0105 zobowi\u0105zane do sporz\u0105dzenia pierwszego raportu za rok 2027, publikowanego w 2028 r. <\/span>\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 class=\"elementor-element elementor-element-264dc2d elementor-widget elementor-widget-text-editor\" data-id=\"264dc2d\" 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\">Zmiany w dyrektywie CSRD rozszerzy\u0142y r\u00f3wnie\u017c zwolnienie dla jednostek zale\u017cnych. Sp\u00f3\u0142ka, kt\u00f3ra spe\u0142nia kryteria ustanawiaj\u0105ce obowi\u0105zek raportowania, lecz wchodzi w sk\u0142ad grupy kapita\u0142owej, kt\u00f3rej jednostka dominuj\u0105ca sporz\u0105dza raport zgodny ze standardami ESRS, mo\u017ce nie sporz\u0105dza\u0107 w\u0142asnego raportu. W dotychczasowych przepisach z tego zwolnienia nie mog\u0142y korzysta\u0107 sp\u00f3\u0142ki notowane na gie\u0142dzie. Po zmianach zwolnienie to obejmuje r\u00f3wnie\u017c sp\u00f3\u0142ki gie\u0142dowe.<\/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><b><span data-contrast=\"auto\">Poza zmian\u0105 prog\u00f3w i harmonogramu du\u017cy Omnibus wprowadzi\u0142 tak\u017ce inne zmiany dotycz\u0105ce raportowania zr\u00f3wnowa\u017conego rozwoju.\u00a0<\/span><\/b><span data-contrast=\"auto\">S\u0105 to zmiany takie jak\u00a0rezygnacja z sektorowych standard\u00f3w raportowania na podstawie ESRS\u00a0czy wspomniana powy\u017cej rezygnacja z atestacji racjonalnej pewno\u015bci, czyli\u00a0reasonable\u00a0assurance, i pozostanie przy atestacji daj\u0105cej ograniczon\u0105 pewno\u015b\u0107, czyli\u00a0limited\u00a0assurance,<\/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<div class=\"elementor-element elementor-element-acbad62 elementor-widget elementor-widget-heading\" data-id=\"acbad62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Transpozycja dyrektywy 2026\/470 w Polsce <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57402ea elementor-widget elementor-widget-text-editor\" data-id=\"57402ea\" 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\">W Polsce transpozycja dyrektywy 2026\/470 zosta\u0142a zaplanowana dwuetapowo.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><ol><li><span data-contrast=\"auto\">W pierwszym etapie, 13 marca 2026 r., w Dzienniku Ustaw RP og\u0142oszona zosta\u0142a ustawa z dnia 27 lutego 2026 r. o zmianie ustawy o rachunkowo\u015bci, Dz.U. 2026 poz. 333. Ustawa ta wprowadzi\u0142a mo\u017cliwo\u015b\u0107 skorzystania ze zwolnienia z obowi\u0105zku sporz\u0105dzania sprawozdawczo\u015bci zr\u00f3wnowa\u017conego rozwoju za lata 2025 i 2026. Zwolnienie dotyczy jednostek, kt\u00f3re zosta\u0142y obj\u0119te obowi\u0105zkiem raportowania ju\u017c za rok 2024, ale zgodnie z nowymi progami okre\u015blonymi w dyrektywie 2026\/470 nie b\u0119d\u0105 zobowi\u0105zane do raportowania za rok 2027. Skorzystanie z tego zwolnienia ma charakter dobrowolny.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><li><span data-contrast=\"auto\">W drugim etapie do prawa krajowego wdro\u017cone zostan\u0105 pozosta\u0142e postanowienia dyrektywy 2026\/470.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ol><p><span class=\"TextRun SCXW12458534 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW12458534 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;af14ab56-deda-58ca-adef-6fcf2c15e6b4|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[268442635,&quot;22&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Times New Roman&quot;,469777842,&quot;&quot;,469777843,&quot;Times New Roman&quot;,469777844,&quot;Times New Roman&quot;,201341986,&quot;1&quot;,469769226,&quot;Times New Roman&quot;,469775450,&quot;Akapit zwyk\u0142y&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Akapitzwyky&quot;,335572020,&quot;1&quot;,335559739,&quot;120&quot;,335559738,&quot;120&quot;,469778324,&quot;Normal&quot;]}\">Projekt ustawy o zmianie ustawy o rachunkowo\u015bci, w kt\u00f3rej implementowane maj\u0105 zosta\u0107 zmiany, dost\u0119pny jest na stronie Rz\u0105d<\/span><span class=\"NormalTextRun SCXW12458534 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\">oweg<\/span><span class=\"NormalTextRun SCXW12458534 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\">o Centrum<\/span><span class=\"NormalTextRun SCXW12458534 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\">\u00a0Legislacji pod numerem z wykazu prac UC 155.<\/span><\/span><span class=\"EOP Selected SCXW12458534 BCX0\" 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<div class=\"elementor-element elementor-element-396126a elementor-widget elementor-widget-heading\" data-id=\"396126a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Sankcje<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cca4f00 elementor-widget elementor-widget-text-editor\" data-id=\"cca4f00\" 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 class=\"TextRun SCXW108529839 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW108529839 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;af14ab56-deda-58ca-adef-6fcf2c15e6b4|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[268442635,&quot;22&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Times New Roman&quot;,469777842,&quot;&quot;,469777843,&quot;Times New Roman&quot;,469777844,&quot;Times New Roman&quot;,201341986,&quot;1&quot;,469769226,&quot;Times New Roman&quot;,469775450,&quot;Akapit zwyk\u0142y&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Akapitzwyky&quot;,335572020,&quot;1&quot;,335559739,&quot;120&quot;,335559738,&quot;120&quot;,469778324,&quot;Normal&quot;]}\">W zakresie sankcji dyrektywa Omnibus nie wprowadza bezpo\u015brednich zmian do systemu sankcji karnych w Polsce. Zgodnie z obowi\u0105zuj\u0105cymi przepisami brak sporz\u0105dzenia albo brak atestacji sprawozdania o zr\u00f3wnowa\u017conym rozwoju mo\u017ce skutkowa\u0107 grzywn\u0105 albo kar\u0105 ograniczenia wolno\u015bci dla osoby odpowiedzialnej za jego sporz\u0105dzenie.\u00a0<\/span><\/span><span class=\"EOP Selected SCXW108529839 BCX0\" 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<\/div>\n\t\t<div class=\"elementor-element elementor-element-0cef1aa e-con-full e-flex e-con e-child\" data-id=\"0cef1aa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-76ae03d e-con-full e-flex e-con e-child\" data-id=\"76ae03d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22f9ec5 elementor-widget elementor-widget-heading\" data-id=\"22f9ec5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak wygl\u0105da raportowanie na podstawie dyrektywy CSRD? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f75f31 elementor-widget elementor-widget-text-editor\" data-id=\"6f75f31\" 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\">Raporty sporz\u0105dzane na podstawie dyrektywy CSRD s\u0105 przygotowywane zgodnie z europejskimi standardami sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju, czyli\u00a0European\u00a0Sustainability\u00a0Reporting\u00a0Standards, ESRS.\u00a0<\/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\">Projekty standard\u00f3w przygotowuje dla Komisji Europejskiej EFRAG, czyli Europejska Rada ds. Sprawozdawczo\u015bci Finansowej. Opracowaniem projektu zajmuje si\u0119 specjalny zesp\u00f3\u0142 roboczy powo\u0142any przy EFRAG, czyli PTF ESRS, Project Task Force on European Sustainability Reporting Standards. <\/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\">W sk\u0142ad tego zespo\u0142u wchodzi\u0142\u00a0<\/span><a href=\"https:\/\/materiality.pl\/osoba\/piotr-biernacki\/\"><span data-contrast=\"none\">Piotr Biernacki<\/span><\/a><span data-contrast=\"auto\">,\u00a0Sustainability\u00a0Managing\u00a0Partner\u00a0w MATERIALITY. Pe\u0142ni\u0142 on funkcj\u0119 co-lead\u00a0podzespo\u0142u, kt\u00f3ry opracowa\u0142 projekty standard\u00f3w przekrojowych i zestaw\u00f3w wytycznych. Informacja o jego udziale jest dost\u0119pna\u00a0jest tutaj:\u00a0<\/span><a href=\"https:\/\/www.efrag.org\/en\/piotr-biernacki\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">Piotr Biernacki w EFRAG<\/span><\/a><span data-contrast=\"auto\">.\u00a0<\/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\">Pierwsze standardy ESRS zosta\u0142y wydane przez Komisj\u0119 Europejsk\u0105 w formie akt\u00f3w delegowanych. Aktualnie trwaj\u0105 prace nad uproszczonymi standardami ESRS.\u00a0Projekt uproszczonych ESRS zosta\u0142 publicznie og\u0142oszony 4 grudnia 2025 r. przez EFRAG,\u00a0<\/span><span data-contrast=\"auto\">a nast\u0119pnie opublikowany w formie projektu aktu delegowanego przez Komisj\u0119 Europejsk\u0105 i poddany konsultacjom publicznym, kt\u00f3re trwa\u0142y od 6 maja do 3 czerwca 2026 r.<\/span> <span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">Trzeciego<span class=\"NormalTextRun SCXW70054113 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\">\u00a0lipca 2026 r. Komisja Europejska przyj\u0119\u0142a zrewidowane, uproszczone ESRS oraz dobrowolny standard raportowania dla mniejszych przedsi\u0119biorstw spoza zakresu CSRD. Przyj\u0119cie przez Komisj\u0119 nie oznacza jednak zako\u0144czenia ca\u0142ej procedury, poniewa\u017c akty delegowane zosta\u0142y przekazane Parlamentowi Europejskiemu i Radzie do kontroli w ramach tzw.\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW70054113 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\">scrutiny<\/span><span class=\"NormalTextRun SCXW70054113 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\">\u00a0period.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-298de44 e-con-full e-flex e-con e-child\" data-id=\"298de44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a425776 elementor-widget elementor-widget-heading\" data-id=\"a425776\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Materia\u0142y dotycz\u0105ce uproszczonych ESRS oraz procesu ich przyj\u0119cia:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-789d43e elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"789d43e\" 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:\/\/www.efrag.org\/en\/news-and-calendar\/meetings-calendar\/efrag-unveils-draft-simplified-esrs-a-european-milestone-for\" 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\">Og\u0142oszenie projektu uproszczonych ESRS przez EFRAG: EFRAG unveils draft simplified ESRS<\/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:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/16775-Revised-European-sustainability-reporting-standards_en\" 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\">Wyniki Konsultacji publicznych na temat uproszczonych standard\u00f3w ESRS: Revised European sustainability reporting standards<\/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:\/\/finance.ec.europa.eu\/news\/commission-adopts-revised-sustainability-reporting-standards-reduce-administrative-burdens-eu-2026-07-03_en\" 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\">Komunikat Komisji Europejskiej z 3 lipca 2026 r. dotycz\u0105cy przyj\u0119cia zrewidowanych ESRS<\/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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16528a9 e-con-full e-flex e-con e-child\" data-id=\"16528a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8319459 e-con-full e-flex e-con e-child\" data-id=\"8319459\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd72373 elementor-widget elementor-widget-heading\" data-id=\"cd72373\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Rozporz\u0105dzenie ESRS <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40a2e1f elementor-widget elementor-widget-text-editor\" data-id=\"40a2e1f\" 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 class=\"TextRun SCXW165422165 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW165422165 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;af14ab56-deda-58ca-adef-6fcf2c15e6b4|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[268442635,&quot;22&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Times New Roman&quot;,469777842,&quot;&quot;,469777843,&quot;Times New Roman&quot;,469777844,&quot;Times New Roman&quot;,201341986,&quot;1&quot;,469769226,&quot;Times New Roman&quot;,469775450,&quot;Akapit zwyk\u0142y&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Akapitzwyky&quot;,335572020,&quot;1&quot;,335559739,&quot;120&quot;,335559738,&quot;120&quot;,469778324,&quot;Normal&quot;]}\">31 lipca 2023 r. Komisja Europejska wyda\u0142a rozporz\u0105dzenie delegowane wprowadzaj\u0105ce pierwszy zestaw standard\u00f3w ESRS. Rozporz\u0105dzenie Delegowane Komisji (UE) 2023\/2772 zosta\u0142o opublikowane w Dzienniku Urz\u0119dowym Unii Europejskiej 22 grudnia 2023 r.\u00a0<\/span><\/span><span class=\"EOP Selected SCXW165422165 BCX0\" 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<\/div>\n\t\t<div class=\"elementor-element elementor-element-a00e81a e-con-full e-flex e-con e-child\" data-id=\"a00e81a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b5d854 elementor-widget elementor-widget-heading\" data-id=\"7b5d854\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Poni\u017cej znajduj\u0105 si\u0119 linki do tre\u015bci rozporz\u0105dzenia, jego za\u0142\u0105cznik\u00f3w oraz dokument\u00f3w Q&amp;A towarzysz\u0105cych pierwszemu zestawowi standard\u00f3w ESRS. <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-340b3d4 elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"340b3d4\" 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:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:02023R2772-20231222\" 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\">Rozporz\u0105dzenie delegowane KE wprowadzaj\u0105ce pierwszy zestaw ESRS (EN)<\/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:\/\/eur-lex.europa.eu\/legal-content\/PL\/TXT\/PDF\/?uri=CELEX:02023R2772-20231222\" 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\">Rozporz\u0105dzenie delegowane KE wprowadzaj\u0105ce pierwszy zestaw ESRS (PL)<\/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:\/\/www.efrag.org\/en\/news-and-calendar\/news\/efrag-esrs-question-and-answer-platform-releases-first-set-of-technical-explanations\" 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\">Dokument Q&amp;A z czerwca 2023 (pytania i odpowiedzi) dotycz\u0105cy pierwszego zestawu standard\u00f3w<\/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:\/\/www.efrag.org\/sites\/default\/files\/media\/document\/2024-12\/Explanations%20January%20-%20November%202024.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\">Dokument Q&amp;A z list\u0105 zaktualizowanych pyta\u0144 za okres stycze\u0144-listopad 2024<\/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:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/Explanations%20December%202024.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\">Dokument Q&amp;A z 24 grudnia 2024 zawieraj\u0105cy wyja\u015bnienia adresuj\u0105ce dodatkowe pytania \u015brodowiskowe<\/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 class=\"elementor-element elementor-element-fd026d1 elementor-widget elementor-widget-text-editor\" data-id=\"fd026d1\" 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 class=\"TextRun SCXW58252952 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW58252952 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;af14ab56-deda-58ca-adef-6fcf2c15e6b4|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[268442635,&quot;22&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Times New Roman&quot;,469777842,&quot;&quot;,469777843,&quot;Times New Roman&quot;,469777844,&quot;Times New Roman&quot;,201341986,&quot;1&quot;,469769226,&quot;Times New Roman&quot;,469775450,&quot;Akapit zwyk\u0142y&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Akapitzwyky&quot;,335572020,&quot;1&quot;,335559739,&quot;120&quot;,335559738,&quot;120&quot;,469778324,&quot;Normal&quot;]}\">Rozporz\u0105dzenie Delegowane 2023\/2772 wesz\u0142o w \u017cycie i jest stosowane od 1 stycznia 2024 r.\u00a0<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb5c9d0 elementor-widget elementor-widget-heading\" data-id=\"eb5c9d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Architektura europejskiego systemu standard\u00f3w sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4894e elementor-widget elementor-widget-text-editor\" data-id=\"1c4894e\" 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 class=\"TextRun SCXW84255817 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84255817 BCX0\" data-ccp-parastyle=\"Akapit zwyk\u0142y\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;af14ab56-deda-58ca-adef-6fcf2c15e6b4|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[268442635,&quot;22&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Times New Roman&quot;,469777842,&quot;&quot;,469777843,&quot;Times New Roman&quot;,469777844,&quot;Times New Roman&quot;,201341986,&quot;1&quot;,469769226,&quot;Times New Roman&quot;,469775450,&quot;Akapit zwyk\u0142y&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Akapitzwyky&quot;,335572020,&quot;1&quot;,335559739,&quot;120&quot;,335559738,&quot;120&quot;,469778324,&quot;Normal&quot;]}\">Europejski system standard\u00f3w sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju opiera si\u0119 na ESRS, kt\u00f3re okre\u015blaj\u0105 zakres ujawnie\u0144 wymaganych od przedsi\u0119biorstw obj\u0119tych dyrektyw\u0105 CSRD.\u00a0<\/span><\/span><span class=\"EOP Selected SCXW84255817 BCX0\" 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<div class=\"elementor-element elementor-element-13407a1 elementor-widget elementor-widget-image\" data-id=\"13407a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_4-1024x576.webp\" class=\"attachment-large size-large wp-image-6270\" alt=\"Tabela ukazuj\u0105ca architektur\u0119 europejskiego systemu standard\u00f3w sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_4-1024x576.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_4-300x169.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_4-768x432.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_4-18x10.webp 18w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_4.webp 1440w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec991db elementor-widget elementor-widget-heading\" data-id=\"ec991db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Zmiany w rozporz\u0105dzeniu ESRS: akt delegowany \u201eQuick Fix\u201d <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-02a08f1 elementor-widget elementor-widget-text-editor\" data-id=\"02a08f1\" 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\">Zmiany obj\u0119\u0142y nie tylko dyrektyw\u0119 CSRD, ale r\u00f3wnie\u017c standardy ESRS. 11 lipca 2025 r. Komisja Europejska uchwali\u0142a rozporz\u0105dzenie delegowane 2025\/1416, okre\u015blane jako \u201eQuick\u00a0Fix\u201d.\u00a0Rozporz\u0105dzenie to wprowadzi\u0142o zmiany w pierwszym zestawie standard\u00f3w ESRS.\u00a0<\/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\">Celem \u201eQuick\u00a0Fix\u201d by\u0142o zmniejszenie obci\u0105\u017ce\u0144 administracyjnych dla jednostek, kt\u00f3re zosta\u0142y ju\u017c obj\u0119te obowi\u0105zkiem raportowania za rok 2024.\u00a0<\/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<div class=\"elementor-element elementor-element-3dda42a elementor-widget elementor-widget-heading\" data-id=\"3dda42a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Kluczowe zmiany wygl\u0105da\u0142y nast\u0119puj\u0105co:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1710aec elementor-widget elementor-widget-image\" data-id=\"1710aec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_5-1024x576.webp\" class=\"attachment-large size-large wp-image-6271\" alt=\"\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_5-1024x576.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_5-300x169.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_5-768x432.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_5-18x10.webp 18w, https:\/\/materiality.pl\/wp-content\/uploads\/CSRD_tabela_5.webp 1440w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1ad1d8 elementor-widget elementor-widget-heading\" data-id=\"e1ad1d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Uproszczone ESRS: jak b\u0119dzie wygl\u0105da\u0107 raportowanie na nowych standardach? <\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6acf5c elementor-widget elementor-widget-text-editor\" data-id=\"a6acf5c\" 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=\"none\">W ramach projektu Omnibus Komisja Europejska zleci\u0142a EFRAG przygotowanie projektu uproszczonych standard\u00f3w ESRS. EFRAG opublikowa\u0142 projekt uproszczonych ESRS, a nast\u0119pnie Komisja Europejska przedstawi\u0142a w\u0142asny projekt aktu delegowanego i przeprowadzi\u0142a konsultacje publiczne. 3 lipca 2026 r. Komisja Europejska przyj\u0119\u0142a zrewidowane standardy ESRS oraz dobrowolny standard raportowania dla mniejszych przedsi\u0119biorstw.<\/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=\"none\">Zrewidowane ESRS maj\u0105 ograniczy\u0107 obci\u0105\u017cenia administracyjne, przy jednoczesnym zachowaniu jako\u015bci ujawnie\u0144. Wed\u0142ug komunikatu Komisji z 3 lipca 2026 r. standardy s\u0105 kr\u00f3tsze i bardziej przejrzyste, wprowadzaj\u0105 dodatkowe elastyczno\u015bci oraz upraszczaj\u0105 kluczowe procesy. Komisja wskaza\u0142a r\u00f3wnie\u017c, \u017ce liczba obowi\u0105zkowych punkt\u00f3w danych zosta\u0142a zmniejszona o ponad 60%, a \u0142\u0105czna liczba punkt\u00f3w danych o ponad 70%.<\/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=\"none\">Z formalnego punktu widzenia przyj\u0119te przez Komisj\u0119 akty delegowane zostan\u0105 przekazane Parlamentowi Europejskiemu i Radzie do kontroli. Zrewidowane ESRS zaczn\u0105 obowi\u0105zywa\u0107 dopiero po zako\u0144czeniu tego etapu bez zg\u0142oszenia sprzeciwu. Standardowy\u00a0scrutiny\u00a0period trwa dwa miesi\u0105ce i mo\u017ce zosta\u0107 przed\u0142u\u017cony o kolejne dwa miesi\u0105ce.<\/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=\"none\">Scrutiny\u00a0period w tym kontek\u015bcie oznacza okres kontroli aktu delegowanego przez Parlament Europejski i Rad\u0119. W tym czasie oba organy mog\u0105 przeanalizowa\u0107 przyj\u0119ty przez Komisj\u0119 akt i zg\u0142osi\u0107 sprzeciw. Je\u017celi sprzeciw nie zostanie zg\u0142oszony w przewidzianym terminie, akt delegowany mo\u017ce wej\u015b\u0107 w \u017cycie. Oznacza to, \u017ce samo przyj\u0119cie uproszczonych ESRS przez Komisj\u0119 3 lipca 2026 r. nie jest jeszcze r\u00f3wnoznaczne z ich wej\u015bciem w \u017cycie.<\/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=\"none\">Zgodnie z przyj\u0119tym rozporz\u0105dzeniem zrewidowane ESRS mog\u0105 by\u0107 stosowane dobrowolnie ju\u017c do sprawozda\u0144 za rok obrotowy 2026. Obowi\u0105zkowo b\u0119d\u0105 natomiast stosowane od roku obrotowego 2027, czyli do raport\u00f3w za 2027 r. publikowanych w 2028 r. W praktyce oznacza to, \u017ce jednostki raportuj\u0105ce za 2026 r. mog\u0105 zdecydowa\u0107 si\u0119 na wcze\u015bniejsze zastosowanie nowych standard\u00f3w, ale zasadniczy obowi\u0105zek stosowania zrewidowanych ESRS rozpocznie si\u0119 od raportowania za 2027 r.<\/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<div class=\"elementor-element elementor-element-bf56449 elementor-widget elementor-widget-heading\" data-id=\"bf56449\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zach\u0119camy do zapoznania si\u0119 z materia\u0142ami dotycz\u0105cymi uproszczonych ESRS:<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-493e9bd elementor-align-start elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"493e9bd\" 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:\/\/www.efrag.org\/en\/news-and-calendar\/meetings-calendar\/efrag-unveils-draft-simplified-esrs-a-european-milestone-for\" 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\">Og\u0142oszenie projektu uproszczonych ESRS przez EFRAG: EFRAG unveils draft simplified ESRS<\/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:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/16775-Revised-European-sustainability-reporting-standards_en\" 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\">Wyniki Konsultacji publicznych na temat uproszczonych standard\u00f3w ESRS: Revised European sustainability reporting standards<\/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:\/\/finance.ec.europa.eu\/news\/commission-adopts-revised-sustainability-reporting-standards-reduce-administrative-burdens-eu-2026-07-03_en\" 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\">Komunikat Komisji Europejskiej z 3 lipca 2026 r. dotycz\u0105cy przyj\u0119cia zrewidowanych ESRS<\/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-941f875 e-con-full e-flex e-con e-child\" data-id=\"941f875\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4de9f36 e-con-full e-flex e-con e-child\" data-id=\"4de9f36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bda45f0 elementor-widget elementor-widget-heading\" data-id=\"bda45f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Praktyczne znaczenie zmian dla przedsi\u0119biorstw <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2432908 e-con-full e-flex e-con e-child\" data-id=\"2432908\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f6436 elementor-widget elementor-widget-text-editor\" data-id=\"c7f6436\" 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\">Zmiany w CSRD i ESRS oznaczaj\u0105, \u017ce obowi\u0105zki raportowe przedsi\u0119biorstw mog\u0105 wygl\u0105da\u0107 inaczej ni\u017c zak\u0142adano w pierwotnej wersji dyrektywy. Cz\u0119\u015b\u0107 przedsi\u0119biorstw zosta\u0142a obj\u0119ta przesuni\u0119ciem termin\u00f3w, cz\u0119\u015b\u0107 mo\u017ce zosta\u0107 wy\u0142\u0105czona z obowi\u0105zkowego raportowania ze wzgl\u0119du na nowe progi, a cz\u0119\u015b\u0107 b\u0119dzie kontynuowa\u0107 raportowanie, je\u017celi spe\u0142nia nowe kryteria.\u00a0<\/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\">Z perspektywy przedsi\u0119biorstw kluczowe znaczenie ma zatem bie\u017c\u0105ca weryfikacja, czy podlegaj\u0105 obowi\u0105zkowi raportowania, od kt\u00f3rego roku taki obowi\u0105zek mo\u017ce mie\u0107 zastosowanie oraz czy mo\u017cliwe jest skorzystanie z przewidzianych w przepisach zwolnie\u0144. Istotne pozostaje r\u00f3wnie\u017c monitorowanie dalszych prac nad ESRS, w szczeg\u00f3lno\u015bci w zakresie uproszczonych standard\u00f3w oraz praktycznych zasad ich stosowania.<\/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\">Niezale\u017cnie od ewentualnego braku obowi\u0105zku raportowego, przedsi\u0119biorstwa mog\u0105 rozwa\u017cy\u0107 dobrowolne ujawnianie informacji dotycz\u0105cych zr\u00f3wnowa\u017conego rozwoju. Takie dzia\u0142ania mog\u0105 wspiera\u0107 komunikacj\u0119 z inwestorami, instytucjami finansowymi, klientami, kontrahentami oraz innymi partnerami biznesowymi, zw\u0142aszcza tam, gdzie oczekiwania rynkowe lub wymogi \u0142a\u0144cucha warto\u015bci wykraczaj\u0105 poza formalne obowi\u0105zki ustawowe.<\/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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b7e131 elementor-widget elementor-widget-text-editor\" data-id=\"0b7e131\" 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>Przeprowadzimy Twoj\u0105 sp\u00f3\u0142k\u0119 przez pe\u0142en proces raportowania zr\u00f3wnowa\u017conego rozwoju. <a href=\"https:\/\/materiality.pl\/uslugi\/doradztwo\/raport-zrownowazonego-rozwoju\/\">Dowiedz si\u0119 wi\u0119cej o naszej us\u0142udze i um\u00f3w na konsultacj\u0119.\u00a0<\/a><\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dbb9248 e-con-full e-flex e-con e-child\" data-id=\"dbb9248\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28ee183 elementor-widget elementor-widget-heading\" data-id=\"28ee183\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Udost\u0119pnij<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fc5999 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"3fc5999\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_x-twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on x-twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-x-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-facebook\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3be3f4d elementor-fixed elementor-hidden-desktop elementor-hidden-laptop elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"3be3f4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;container&quot;:&quot;.content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Nie znaleziono nag\\u0142\\u00f3wk\\u00f3w&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;_position&quot;:&quot;fixed&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:100,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3be3f4d\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.1.6c.2-.2.6-.2.8,0l5.7,5.7c.2.2.2.6,0,.8l-.3.3c-.2.2-.6.2-.8,0L6.5,2.3,1.4,7.4c-.2.2-.6.2-.8,0l-.3-.3c-.2-.2-.2-.6,0-.8L6.1.6Z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__3be3f4d\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Warstwa_1\" viewBox=\"0 0 13 8\"><defs><style>      .st0 {        fill-rule: evenodd;      }    <\/style><\/defs><path class=\"st0\" d=\"M6.9,7.4c-.2.2-.6.2-.8,0L.3,1.7c-.2-.2-.2-.6,0-.8l.3-.3c.2-.2.6-.2.8,0l5,5.1L11.6.6c.2-.2.6-.2.8,0l.3.3c.2.2.2.6,0,.8l-5.8,5.7Z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__3be3f4d\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-46586c9 e-flex e-con-boxed e-con e-parent\" data-id=\"46586c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-40a6146 e-con-full pad-80 e-flex e-con e-child\" data-id=\"40a6146\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21bfac4 elementor-absolute elementor-widget elementor-widget-image\" data-id=\"21bfac4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"626\" height=\"400\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/90a2b7938f076178732c5c5eb8be9b19.webp\" class=\"attachment-full size-full wp-image-29\" alt=\"\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/90a2b7938f076178732c5c5eb8be9b19.webp 626w, https:\/\/materiality.pl\/wp-content\/uploads\/90a2b7938f076178732c5c5eb8be9b19-300x192.webp 300w\" sizes=\"auto, (max-width: 626px) 100vw, 626px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25b7568 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"25b7568\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">B\u0105d\u017amy w kontakcie<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a825e95 elementor-align-justify btn1 elementor-widget elementor-widget-button\" data-id=\"a825e95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Zapytaj o ofert\u0119<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-049c757 e-flex e-con-boxed e-con e-parent\" data-id=\"049c757\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-eeccf9f pad-128 e-con-full e-flex e-con e-child\" data-id=\"eeccf9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-028f47d elementor-widget__width-initial duoHeader elementor-widget elementor-widget-heading\" data-id=\"028f47d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Te artyku\u0142y <span>mog\u0105 Ci\u0119\u00a0zainteresowa\u0107 <\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3665e5 elementor-widget elementor-widget-jet-listing-grid\" data-id=\"c3665e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;columns&quot;:&quot;3&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;}\" data-widget_type=\"jet-listing-grid.default\">\n\t\t\t\t\t<div class=\"jet-listing-grid jet-listing\"><div class=\"jet-listing-grid__items grid-col-desk-3 grid-col-tablet-2 grid-col-mobile-1 jet-listing-grid--1108 jet-equal-columns__wrapper grid-collapse-gap\" data-queried-id=\"6238|WP_Post\" data-nav=\"{&quot;enabled&quot;:false,&quot;type&quot;:null,&quot;more_el&quot;:null,&quot;query&quot;:[],&quot;widget_settings&quot;:{&quot;lisitng_id&quot;:1108,&quot;posts_num&quot;:3,&quot;columns&quot;:3,&quot;columns_tablet&quot;:2,&quot;columns_mobile&quot;:1,&quot;column_min_width&quot;:240,&quot;column_min_width_tablet&quot;:240,&quot;column_min_width_mobile&quot;:240,&quot;inline_columns_css&quot;:false,&quot;is_archive_template&quot;:&quot;&quot;,&quot;post_status&quot;:[&quot;publish&quot;],&quot;use_random_posts_num&quot;:&quot;&quot;,&quot;max_posts_num&quot;:9,&quot;not_found_message&quot;:&quot;Nic nie znaleziono&quot;,&quot;is_masonry&quot;:false,&quot;equal_columns_height&quot;:&quot;yes&quot;,&quot;use_load_more&quot;:&quot;&quot;,&quot;load_more_id&quot;:&quot;&quot;,&quot;load_more_type&quot;:&quot;click&quot;,&quot;load_more_offset&quot;:null,&quot;use_custom_post_types&quot;:&quot;&quot;,&quot;custom_post_types&quot;:[],&quot;hide_widget_if&quot;:&quot;empty_query&quot;,&quot;carousel_enabled&quot;:&quot;&quot;,&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;arrows&quot;:&quot;true&quot;,&quot;arrow_icon&quot;:&quot;fa fa-angle-left&quot;,&quot;dots&quot;:&quot;&quot;,&quot;autoplay&quot;:&quot;true&quot;,&quot;pause_on_hover&quot;:&quot;true&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;true&quot;,&quot;center_mode&quot;:&quot;&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;inject_alternative_items&quot;:&quot;&quot;,&quot;injection_items&quot;:[],&quot;scroll_slider_enabled&quot;:&quot;&quot;,&quot;scroll_slider_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;custom_query&quot;:&quot;yes&quot;,&quot;custom_query_id&quot;:&quot;17&quot;,&quot;_element_id&quot;:&quot;&quot;,&quot;collapse_first_last_gap&quot;:&quot;true&quot;,&quot;list_tag_selection&quot;:&quot;&quot;,&quot;list_items_wrapper_tag&quot;:&quot;div&quot;,&quot;list_item_tag&quot;:&quot;div&quot;,&quot;empty_items_wrapper_tag&quot;:&quot;div&quot;}}\" data-page=\"1\" data-pages=\"38\" data-listing-source=\"query\" data-listing-id=\"1108\" data-query-id=\"17\"><div class=\"jet-listing-grid__item jet-listing-dynamic-post-6150 jet-equal-columns elementor-dcss-659491818258878\" data-post-id=\"6150\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1108\" class=\"elementor elementor-1108\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6895214e e-flex e-con-boxed e-con e-parent\" data-id=\"6895214e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18856d4f elementor-widget elementor-widget-heading\" data-id=\"18856d4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/?jsf=jet-engine&amp;tax=category:stanowiska-i-opinie\" rel=\"tag\">Stanowiska i opinie<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68296856 elementor-widget elementor-widget-heading\" data-id=\"68296856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/uproszczone-esrs-i-vs-konsultacje-i-uwagi-materiality\/\">Uproszczone ESRS i VS \u2013 konsultacje i uwagi MATERIALITY<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-759464bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"759464bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tW ubieg\u0142ym tygodniu zako\u0144czy\u0142y si\u0119 publiczne konsultacje projekt\u00f3w rozporz\u0105dze\u0144 delegowanych wprowadzaj\u0105cych nowe ESRS-y i standard do dobrowolnego stosowania (VS). Jako [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f50720b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f50720b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-720b0369 e-con-full e-flex e-con e-child\" data-id=\"720b0369\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42697d7a elementor-widget elementor-widget-image\" data-id=\"42697d7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor.webp\" class=\"attachment-large size-large wp-image-2509\" alt=\"\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor.webp 512w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-300x300.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-150x150.webp 150w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-270x270.webp 270w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-192x192.webp 192w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-180x180.webp 180w, https:\/\/materiality.pl\/wp-content\/uploads\/cropped-Materiality-autor-32x32.webp 32w\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30f97578 e-con-full e-flex e-con e-child\" data-id=\"30f97578\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31649d3f elementor-widget elementor-widget-heading\" data-id=\"31649d3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/osoba\/edyta-mantorska\">Edyta\u00a0Mantorska<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-587777f6 elementor-widget elementor-widget-heading\" data-id=\"587777f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">09 Jun 2026<\/span>\t\t\t\t<\/div>\n\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>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-6120 jet-equal-columns elementor-dcss-659491840526073\" data-post-id=\"6120\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1108\" class=\"elementor elementor-1108\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6895214e e-flex e-con-boxed e-con e-parent\" data-id=\"6895214e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18856d4f elementor-widget elementor-widget-heading\" data-id=\"18856d4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/?jsf=jet-engine&amp;tax=category:newsletter-piotra-biernackiego\" rel=\"tag\">Newsletter Piotra Biernackiego<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68296856 elementor-widget elementor-widget-heading\" data-id=\"68296856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/jak-stosowac-uproszczone-esrs-y\/\">Jak stosowa\u0107 uproszczone ESRS-y?<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-759464bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"759464bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tIm bli\u017cej wydania przez Komisj\u0119 rozporz\u0105dzenia z uproszczonymi ESRS\u2019ami, tym bli\u017cej do podj\u0119cia przez raportuj\u0105ce sp\u00f3\u0142ki decyzji o wyborze standardu [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f50720b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f50720b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-720b0369 e-con-full e-flex e-con e-child\" data-id=\"720b0369\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42697d7a elementor-widget elementor-widget-image\" data-id=\"42697d7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"420\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1031\" alt=\"Piotr Biernacki\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Piotr-FI.webp 1800w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30f97578 e-con-full e-flex e-con e-child\" data-id=\"30f97578\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31649d3f elementor-widget elementor-widget-heading\" data-id=\"31649d3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/osoba\/piotr-biernacki\">Piotr Biernacki<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-587777f6 elementor-widget elementor-widget-heading\" data-id=\"587777f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">01 Jun 2026<\/span>\t\t\t\t<\/div>\n\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>\n\t\t<\/div><div class=\"jet-listing-grid__item jet-listing-dynamic-post-6035 jet-equal-columns elementor-dcss-659491853420949\" data-post-id=\"6035\"  >\t\t<div data-elementor-type=\"jet-listing-items\" data-elementor-id=\"1108\" class=\"elementor elementor-1108\" data-elementor-post-type=\"jet-engine\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6895214e e-flex e-con-boxed e-con e-parent\" data-id=\"6895214e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18856d4f elementor-widget elementor-widget-heading\" data-id=\"18856d4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/?jsf=jet-engine&amp;tax=category:aktualnosci\" rel=\"tag\">Aktualno\u015bci<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68296856 elementor-widget elementor-widget-heading\" data-id=\"68296856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/pakiet-omnibus-i-jaki-jest-jego-status\/\">Pakiet Omnibus I &#8211; jaki jest jego status?<\/a><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-759464bf elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"759464bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t\tCo ju\u017c si\u0119 wydarzy\u0142o, a co jeszcze przed nami w temacie pakietu Omnibus I? [...]\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f50720b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2f50720b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-720b0369 e-con-full e-flex e-con e-child\" data-id=\"720b0369\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42697d7a elementor-widget elementor-widget-image\" data-id=\"42697d7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"420\" src=\"https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1024x538.webp\" class=\"attachment-large size-large wp-image-1032\" alt=\"Sonia Kortas\" srcset=\"https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1024x538.webp 1024w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-300x158.webp 300w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-768x403.webp 768w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI-1536x806.webp 1536w, https:\/\/materiality.pl\/wp-content\/uploads\/Sonia-FI.webp 1800w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30f97578 e-con-full e-flex e-con e-child\" data-id=\"30f97578\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31649d3f elementor-widget elementor-widget-heading\" data-id=\"31649d3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/materiality.pl\/osoba\/sonia-kortas\">Sonia Kortas<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-587777f6 elementor-widget elementor-widget-heading\" data-id=\"587777f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">12 May 2026<\/span>\t\t\t\t<\/div>\n\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>\n\t\t<\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f899487 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"f899487\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/materiality.pl\/wiedza-i-praktyka\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Wi\u0119cej artyku\u0142\u00f3w<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sustainability reporting in the European Union has undergone significant changes in recent years. One of the most important elements of these changes is the CSRD, which introduced new rules for reporting sustainability-related information. This reporting is conducted in accordance with the European ESRS standards, which are uniform standards defining the scope and manner of information presentation by companies.  <\/p>","protected":false},"author":3,"featured_media":2330,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6238","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Poznaj dyrektyw\u0119 CSRD i standardy ESRS. Sprawd\u017a aktualne wymogi raportowania ESG, zmiany Omnibus oraz obowi\u0105zki przedsi\u0119biorstw w UE.\" \/>\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\/the-csrd-directive-and-european-sustainability-reporting-standards\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"Poznaj dyrektyw\u0119 CSRD i standardy ESRS. Sprawd\u017a aktualne wymogi raportowania ESG, zmiany Omnibus oraz obowi\u0105zki przedsi\u0119biorstw w UE.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/the-csrd-directive-and-european-sustainability-reporting-standards\/\" \/>\n<meta property=\"og:site_name\" content=\"MATERIALITY\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/materialitypl\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-25T13:02:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-14T11:33:20+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/materiality.pl\/wp-content\/uploads\/featured-image-11.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1800\" \/>\n\t<meta property=\"og:image:height\" content=\"945\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"@dm1n-@l1cjA\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/\"},\"author\":{\"name\":\"@dm1n-@l1cjA\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/46170ac12df06c9695594ef9a5501109\"},\"headline\":\"Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju\",\"datePublished\":\"2026-06-25T13:02:56+00:00\",\"dateModified\":\"2026-07-14T11:33:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/\"},\"wordCount\":2814,\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/featured-image-11.webp\",\"articleSection\":[\"Bez kategorii\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/\",\"name\":\"Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju &#8226; MATERIALITY\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/featured-image-11.webp\",\"datePublished\":\"2026-06-25T13:02:56+00:00\",\"dateModified\":\"2026-07-14T11:33:20+00:00\",\"description\":\"Poznaj dyrektyw\u0119 CSRD i standardy ESRS. Sprawd\u017a aktualne wymogi raportowania ESG, zmiany Omnibus oraz obowi\u0105zki przedsi\u0119biorstw w UE.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/#primaryimage\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/featured-image-11.webp\",\"contentUrl\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/featured-image-11.webp\",\"width\":1800,\"height\":945,\"caption\":\"Zielone t\u0142o z symbolem M z logo MATERIALITY\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/materiality.pl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#website\",\"url\":\"https:\\\/\\\/materiality.pl\\\/\",\"name\":\"MATERIALITY\",\"description\":\"Sustainability Pathfinders\",\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"alternateName\":\"MATERIALITY\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/materiality.pl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\",\"name\":\"MATERIALITY\",\"alternateName\":\"Materiality\",\"url\":\"https:\\\/\\\/materiality.pl\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/cropped-favicon-materiality.webp\",\"contentUrl\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/cropped-favicon-materiality.webp\",\"width\":512,\"height\":512,\"caption\":\"MATERIALITY\"},\"image\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/materialitypl\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/materialitypl\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/46170ac12df06c9695594ef9a5501109\",\"name\":\"@dm1n-@l1cjA\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/55f1a521e441dc54a2006ab4ceb58962684afcd91dcae9133df017ecc1b65586?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/55f1a521e441dc54a2006ab4ceb58962684afcd91dcae9133df017ecc1b65586?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/55f1a521e441dc54a2006ab4ceb58962684afcd91dcae9133df017ecc1b65586?s=96&d=mm&r=g\",\"caption\":\"@dm1n-@l1cjA\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The CSRD Directive and European Sustainability Reporting Standards \u2022 MATERIALITY","description":"Learn about the CSRD and ESRS standards. Find out about the latest ESG reporting requirements, the Omnibus amendments, and the obligations of companies in the EU.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/materiality.pl\/en\/knowledge-and-practice\/the-csrd-directive-and-european-sustainability-reporting-standards\/","og_locale":"en_US","og_type":"article","og_title":"Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju &#8226; MATERIALITY","og_description":"Poznaj dyrektyw\u0119 CSRD i standardy ESRS. Sprawd\u017a aktualne wymogi raportowania ESG, zmiany Omnibus oraz obowi\u0105zki przedsi\u0119biorstw w UE.","og_url":"https:\/\/materiality.pl\/en\/knowledge-and-practice\/the-csrd-directive-and-european-sustainability-reporting-standards\/","og_site_name":"MATERIALITY","article_publisher":"https:\/\/www.facebook.com\/materialitypl\/","article_published_time":"2026-06-25T13:02:56+00:00","article_modified_time":"2026-07-14T11:33:20+00:00","og_image":[{"width":1800,"height":945,"url":"https:\/\/materiality.pl\/wp-content\/uploads\/featured-image-11.webp","type":"image\/webp"}],"author":"@dm1n-@l1cjA","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/#article","isPartOf":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/"},"author":{"name":"@dm1n-@l1cjA","@id":"https:\/\/materiality.pl\/#\/schema\/person\/46170ac12df06c9695594ef9a5501109"},"headline":"Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju","datePublished":"2026-06-25T13:02:56+00:00","dateModified":"2026-07-14T11:33:20+00:00","mainEntityOfPage":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/"},"wordCount":2814,"publisher":{"@id":"https:\/\/materiality.pl\/#organization"},"image":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/#primaryimage"},"thumbnailUrl":"https:\/\/materiality.pl\/wp-content\/uploads\/featured-image-11.webp","articleSection":["Bez kategorii"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/","url":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/","name":"The CSRD Directive and European Sustainability Reporting Standards \u2022 MATERIALITY","isPartOf":{"@id":"https:\/\/materiality.pl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/#primaryimage"},"image":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/#primaryimage"},"thumbnailUrl":"https:\/\/materiality.pl\/wp-content\/uploads\/featured-image-11.webp","datePublished":"2026-06-25T13:02:56+00:00","dateModified":"2026-07-14T11:33:20+00:00","description":"Learn about the CSRD and ESRS standards. Find out about the latest ESG reporting requirements, the Omnibus amendments, and the obligations of companies in the EU.","breadcrumb":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/#primaryimage","url":"https:\/\/materiality.pl\/wp-content\/uploads\/featured-image-11.webp","contentUrl":"https:\/\/materiality.pl\/wp-content\/uploads\/featured-image-11.webp","width":1800,"height":945,"caption":"Zielone t\u0142o z symbolem M z logo MATERIALITY"},{"@type":"BreadcrumbList","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/dyrektywa-csrd-i-europejskie-standardy-sprawozdawczosci-w-zakresie-zrownowazonego-rozwoju\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/materiality.pl\/"},{"@type":"ListItem","position":2,"name":"Dyrektywa CSRD i europejskie standardy sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju"}]},{"@type":"WebSite","@id":"https:\/\/materiality.pl\/#website","url":"https:\/\/materiality.pl\/","name":"MATERIALITY,","description":"Sustainability Pathfinders","publisher":{"@id":"https:\/\/materiality.pl\/#organization"},"alternateName":"MATERIALITY","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/materiality.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/materiality.pl\/#organization","name":"MATERIALITY,","alternateName":"Materiality","url":"https:\/\/materiality.pl\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/materiality.pl\/#\/schema\/logo\/image\/","url":"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-favicon-materiality.webp","contentUrl":"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-favicon-materiality.webp","width":512,"height":512,"caption":"MATERIALITY"},"image":{"@id":"https:\/\/materiality.pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/materialitypl\/","https:\/\/www.linkedin.com\/company\/materialitypl\/"]},{"@type":"Person","@id":"https:\/\/materiality.pl\/#\/schema\/person\/46170ac12df06c9695594ef9a5501109","name":"@dm1n-@l1cjA","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/55f1a521e441dc54a2006ab4ceb58962684afcd91dcae9133df017ecc1b65586?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/55f1a521e441dc54a2006ab4ceb58962684afcd91dcae9133df017ecc1b65586?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/55f1a521e441dc54a2006ab4ceb58962684afcd91dcae9133df017ecc1b65586?s=96&d=mm&r=g","caption":"@dm1n-@l1cjA"}}]}},"_links":{"self":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/6238","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/comments?post=6238"}],"version-history":[{"count":10,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/6238\/revisions"}],"predecessor-version":[{"id":6446,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/6238\/revisions\/6446"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/media\/2330"}],"wp:attachment":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/media?parent=6238"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/categories?post=6238"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/tags?post=6238"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}