{"id":6938,"date":"2026-09-28T09:32:05","date_gmt":"2026-09-28T07:32:05","guid":{"rendered":"https:\/\/materiality.pl\/?p=6938"},"modified":"2026-10-05T09:32:27","modified_gmt":"2026-10-05T07:32:27","slug":"revised-essays-published","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/poprawione-esrsy-opublikowane\/","title":{"rendered":"Corrected ESRS published"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6938\" class=\"elementor elementor-6938\" 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><span data-contrast=\"auto\">Na pocz\u0105tku sierpnia pisa\u0142em o tym, \u017ce <\/span><a href=\"https:\/\/materiality.pl\/wiedza-i-praktyka\/bledy-w-polskich-esrs-ach\/\"><span data-contrast=\"none\">wykry\u0142em, a nast\u0119pnie zg\u0142osi\u0142em do Komisji 148 b\u0142\u0119d\u00f3w w t\u0142umaczeniu ESRS-\u00f3w na j\u0119zyk polski<\/span><\/a><span data-contrast=\"auto\">. W ostatnich dniach sprawdzi\u0142em, jak wygl\u0105da wersja standard\u00f3w opublikowana w Dzienniku Urz\u0119dowym:<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">122 b\u0142\u0119dy poprawione dok\u0142adnie zgodnie z moimi propozycjami<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">18 b\u0142\u0119d\u00f3w poprawionych przy u\u017cyciu troch\u0119 innych sformu\u0142owa\u0144, ni\u017c proponowa\u0142em<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">8 b\u0142\u0119d\u00f3w nie zosta\u0142o poprawionych.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:120,&quot;335559739&quot;:120}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">W\u015br\u00f3d zg\u0142oszonych przeze mnie b\u0142\u0119d\u00f3w 30 mia\u0142o charakter powa\u017cny, tzn. polskie brzmienie powodowa\u0142o, \u017ce zmienia\u0142o si\u0119 znaczenie standardu, czyli wymaga\u0142 on od sp\u00f3\u0142ki ujawniania innych informacji, ni\u017c angielski orygina\u0142. 29 z nich zosta\u0142o poprawionych. Tylko jeden, dotycz\u0105cy pkt 11 w ESRS E1 pozosta\u0142 niezmieniony.<\/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\">Przy wydaniu pierwszego zestawu ESRS-\u00f3w musieli\u015bmy czeka\u0107 13 miesi\u0119cy na wydanie corrigendum, kt\u00f3re usun\u0119\u0142o cz\u0119\u015b\u0107 b\u0142\u0119d\u00f3w w polskiej wersji j\u0119zykowej. Tym razem unikn\u0119li\u015bmy tego i wszyscy mo\u017cemy od pocz\u0105tku stosowa\u0107 standardy, kt\u00f3re s\u0105 solidnie przet\u0142umaczone.<\/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\">Bardzo dzi\u0119kuj\u0119 urz\u0119dniczkom i urz\u0119dnikom z DG FISMA, z kt\u00f3rymi by\u0142em w kontakcie w lipcu, za powa\u017cne potraktowanie problemu z t\u0142umaczeniem <\/span><span data-contrast=\"auto\">\ud83d\ude0a<\/span><span data-contrast=\"auto\"> I gratuluj\u0119 im skuteczno\u015bci; zaj\u0119li si\u0119 problemem i podj\u0119li aktywny dialog ze s\u0142u\u017cb\u0105 t\u0142umaczeniow\u0105 Komisji w okresie, kt\u00f3ry tradycyjnie w Brukseli jest czasem wakacyjnych nieobecno\u015bci.<\/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\">A skoro jeste\u015bmy przy podzi\u0119kowaniach, to chcia\u0142bym je z\u0142o\u017cy\u0107 te\u017c ponad 80 osobom, kt\u00f3re uczestniczy\u0142y w \u015brod\u0119 23 wrze\u015bnia 2026 r. w webinarze, podczas kt\u00f3rego opowiadali\u015bmy po co i jak powstawa\u0142 <\/span><a href=\"https:\/\/materiality.pl\/o-nas\/raport-esg\/\"><span data-contrast=\"none\">raport zr\u00f3wnowa\u017conego rozwoju MATERIALITY<\/span><\/a><span data-contrast=\"auto\">. Wasze zainteresowanie motywuje nas do tego, \u017ceby kolejny raport by\u0142 jeszcze ciekawszy <\/span><span data-contrast=\"auto\">\ud83d\ude0a<\/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-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\">P.S. (1) Ju\u017c jutro i pojutrze, czyli 29-30 wrze\u015bnia 2026 r., odbywa si\u0119 <\/span><a href=\"https:\/\/czasnaesg.pl\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span data-contrast=\"none\">V Konferencja Czas na ESG<\/span><\/a><span data-contrast=\"auto\">. Tak jak pisa\u0142em tydzie\u0144 temu, b\u0119dziecie mogli podczas niej zapozna\u0107 si\u0119 z <\/span><a href=\"https:\/\/materiality.pl\/uslugi\/narzedzia\/power-esrs\/\"><span data-contrast=\"none\">PowerESRS<\/span><\/a><span data-contrast=\"auto\">, naszym oprogramowaniem wspieraj\u0105cym monitoring danych ESG i tworzenie raport\u00f3w. Zapraszamy na stoisko MATERIALITY!<\/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\">P.S. (2) A je\u015bli chcecie w 2 h pozna\u0107 nowe, uproszczone standardy ESRS, to zapraszam na szkolenie online, kt\u00f3re prowadz\u0119 23 pa\u017adziernika 2026 r. <a class=\"Hyperlink SCXW66005704 BCX0\" href=\"https:\/\/materialityacademy.com\/course\/szkolenie-na-zywo-102026-uproszczone-standardy-esrs\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW66005704 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW66005704 BCX0\" data-ccp-charstyle=\"Hyperlink\">Szczeg\u00f3\u0142y<\/span><span class=\"NormalTextRun SCXW66005704 BCX0\" data-ccp-charstyle=\"Hyperlink\"> i zapisy<\/span><span class=\"NormalTextRun SCXW66005704 BCX0\" data-ccp-charstyle=\"Hyperlink\"> na szkolenie znajdziecie<\/span> <span class=\"NormalTextRun SCXW66005704 BCX0\" data-ccp-charstyle=\"Hyperlink\">na stronie MATERIALITY ACADEMY<\/span><span class=\"NormalTextRun SCXW66005704 BCX0\" data-ccp-charstyle=\"Hyperlink\">.<\/span><\/span><\/a><\/span><\/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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A week ago, at roughly this time, Commission Delegated Regulation 2026\/1563 introducing the simplified ESRS was finally published in the EU Official Journal. This time, Polish companies will be spared the months-long nightmare of dealing with translation errors. The Commission incorporated almost all of the 148 corrections I submitted at the end of July. <\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[19,11,20,21],"class_list":["post-6938","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-csrd-esrs","tag-przepisy-i-regulacje","tag-raportowanie-esg","tag-standardy-raportowania"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Poprawione ESRS\u2019y opublikowane &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Uproszczone standardy ESRS ju\u017c po korekcie. 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