{"id":6611,"date":"2026-08-07T16:18:42","date_gmt":"2026-08-07T14:18:42","guid":{"rendered":"https:\/\/materiality.pl\/?p=6611"},"modified":"2026-08-07T16:18:43","modified_gmt":"2026-08-07T14:18:43","slug":"errors-in-polish-esrs","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/bledy-w-polskich-esrs-ach\/","title":{"rendered":"Errors in Polish ESRSs"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6611\" class=\"elementor elementor-6611\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccfdf00 e-flex e-con-boxed e-con e-parent\" data-id=\"ccfdf00\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1fac0f elementor-widget elementor-widget-text-editor\" data-id=\"d1fac0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>I\u2019d like to warn you in advance about the high level of sarcasm and biting wit in today\u2019s newsletter. But it\u2019s hard for me not to resort to these tools when the result of the work of several hundred people\u2014achieved through exceptionally difficult compromises, work done to make reporting easier for companies\u2014is being butchered at the last minute just so someone can boast, \u201eLook how efficiently we work\u2014immediately after the delegated regulation was published in English, we\u2019re ready with 23 versions in the languages of the Member States.\u201d.<\/p><p>I must inform you right away: Dear Commission, you are not ready at all. What\u2019s more, the rushed publication of unchecked translations creates additional problems. What kind? Here are three examples:<\/p><ul><li>ESRS S1, point 20(c), in the original requires specifying the number of \u201etemporary employees,\u201d while the Polish translation refers to \u201etemporary workers\u201d in this context. \u201cTemporary employees\u201d is a completely different concept from \u201cemployees hired for a fixed term.\u201d The former are classified as non-employees, while the latter are definitely employees. Therefore, if we were to use the Polish translation of the standards, we would be counting a completely different group of people than if we were to use the original English text.<\/li><li>Annex II contains a definition of \u201edesigned recyclability rate,\u201d which provides an example of an event during the product\u2019s use phase that could reduce this rate. In the original text, the example refers to \u201econtamination preventing recycling.\u201d The Polish translation, however, states \u201erecycling preventing contamination,\u201d which reverses the cause-and-effect relationship. After all, the point is not to design a product in such a way that its recycling prevents some form of contamination. The point is that a product may become so contaminated during use that its future recycling will be impossible.<\/li><li>ESRS 1, AR 14 for paragraph 32 provides a list of information sources on which a company may base its materiality assessment. The original version includes \u201epeer experience\u201d among them. I think we all know who \u201epeers\u201d are; almost every company I know has conducted some form of \u201epeer review\u201d or \u201epeer analysis\u201d during its materiality assessment\u2014that is, a review of what is material at entities comparable to it (companies in the same industry or with a similar business model). Meanwhile, the Polish version of the standards refers to \u201epartners\u201d experience.\u201e Which partners? Because in the ESRSs, the term \u201dpartner\u201d is reserved for two types of partners: business partners and social partners.<\/li><\/ul><p>In the Polish translation of the simplified ESRS, I found a total of 30 errors that alter the meaning of legal provisions, as well as an additional 118 errors involving terminological inaccuracies. The latter group is somewhat less serious, but it will add to the workload when reporting. This most often occurs when a term cited in the ESRS in reference to another piece of European legislation was not taken from the Polish version of that legislation in the Polish translation, but was instead translated anew. The definition of \u201emanufacturer of articles\u201d contained in Annex II refers directly to the definition in the REACH Regulation. The Polish version of that regulation defines such a person as \u201ea person (\u2026) who manufactures or assembles an article.\u201d The same definition, as cited in the ESRS, reads in Polish: \u201ea person (\u2026) who manufactures or assembles an article.\u201d I don\u2019t want to prejudge whether the translator of REACH was correct in using the term \u201eassembly.\u201d Perhaps they should have used \u201einstallation\u201d instead. But I certainly wouldn\u2019t want to spend hours\u2014or even minutes\u2014in discussions, first internally within the company and later with the auditor, debating the difference between \u201eassembly\u201d and \u201eassembly.\u201d.<\/p><p>After the simplified ESRSs were adopted on July 3, 2026, someone in the Commission\u2019s translation service simply fed their content into an LLM, generated 23 language versions, and then published them. Without any verification or ensuring consistency with other legal provisions. The fact that the result isn\u2019t as disastrous as it was three years ago is probably due solely to advances in the development of artificial intelligence models. The procedure (if there was even any quality control procedure in place at all?) hasn\u2019t changed.<\/p><p>During the 13 months we spent waiting for the standards to be revised in 2023 and 2024, I raised this issue at every meeting with Commission representatives. Ad nauseam. Over the past year, as we were first moving toward developing simplified ESRSat EFRAG and later as the Commission worked on them, I raised this issue again and urged that this time the translation be checked, verified, and of high quality.<\/p><p>I submitted the list of 148 errors I identified to the Commission last Friday. I have been assured that the staff at DG FISMA will do everything in their power to ensure that the Commission\u2019s translation services make the necessary corrections before the text is published in the Official Journal. I hope this will happen; there is a chance it will, since the scrutiny period ends in early September or (if extended) in November. I will certainly keep raising this issue, again ad nauseam and until it is resolved, because I find such a lack of due diligence particularly egregious. The simplified ESRSs are much easier to use than their first version, so the Commission shouldn\u2019t make life difficult for companies by publishing a poor-quality translation into Polish \ud83d\ude0a<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Three years ago, we were frustrated trying to figure out what \u201egovernance,\u201d \u201eown employees,\u201d or \u201eresource inflows and outflows\u201d meant in the Polish version of the ESRS. The quality of the official translation was terrible. Although an ad hoc working group of experts provided a long list of necessary changes within three weeks, it took the European Commission as long as 13 months to issue a corrigendum introducing the corrections. Now we\u2019re seeing a repeat of that situation. Admittedly, it\u2019s on a smaller scale, but even so, the simplified ESRSs contain 30 errors that alter the substance of the obligation if we try to apply them in the Polish version published by the Commission. What are these new errors? And when will they be corrected?<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[19,20,21],"class_list":["post-6611","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-csrd-esrs","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B\u0142\u0119dy w polskich ESRS-ach &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Uproszczone ESRS-y mia\u0142y u\u0142atwi\u0107 raportowanie ESG, ale b\u0142\u0119dy w polskim t\u0142umaczeniu mog\u0105 prowadzi\u0107 do nieprawid\u0142owej interpretacji obowi\u0105zk\u00f3w.\" \/>\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\/errors-in-polish-esrs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"B\u0142\u0119dy w polskich ESRS-ach &#8226; 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