{"id":2717,"date":"2025-04-18T15:22:55","date_gmt":"2025-04-18T13:22:55","guid":{"rendered":"https:\/\/pga-advisory.pl\/?p=2717"},"modified":"2025-09-23T14:31:53","modified_gmt":"2025-09-23T12:31:53","slug":"uproszczenie-regulacji-esg","status":"publish","type":"post","link":"https:\/\/pga-advisory.pl\/pl\/uproszczenie-regulacji-esg\/","title":{"rendered":"Uproszczenie regulacji ESG w UE: Omnibus I i zmiany w CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2717\" class=\"elementor elementor-2717\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-caf8f68 e-flex e-con-boxed e-con e-parent\" data-id=\"caf8f68\" data-element_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-b81d146 elementor-widget elementor-widget-heading\" data-id=\"b81d146\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Uproszczenie regulacji ESG w UE: Omnibus I i zmiany w CSRD<\/h2>\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-bed2423 e-con-full e-flex e-con e-parent\" data-id=\"bed2423\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6da74b8 elementor-widget elementor-widget-heading\" data-id=\"6da74b8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><br><p>W kontek\u015bcie ESG i zr\u00f3wnowa\u017conego rozwoju, Komisja Europejska (\u201eKE\u201d) zapowiada\u0142a opublikowanie pakietu Omnibus maj\u0105cego na celu uproszczenie sprawozdawczo\u015bci zr\u00f3wnowa\u017conego rozwoju wynikaj\u0105cej z 3 wymienionych poni\u017cej regulacji:<\/p><ul><li>Dyrektywa o sprawozdawczo\u015bci przedsi\u0119biorstw w zakresie zr\u00f3wnowa\u017conego rozwoju (CSRD),&nbsp;<\/li><\/ul><ul><br><li>Rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) 2020\/852 z dnia 18 czerwca 2020 r. w sprawie ustanowienia ram u\u0142atwiaj\u0105cych zr\u00f3wnowa\u017cone inwestycje (Taksonomii UE),&nbsp;<\/li><\/ul><ul><br><li>Dyrektywa w sprawie nale\u017cytej staranno\u015bci przedsi\u0119biorstw w zakresie zr\u00f3wnowa\u017conego rozwoju (CSDDD)<br><\/li><\/ul><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-453b83d elementor-widget elementor-widget-heading\" data-id=\"453b83d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><p><span>26 lutego 2025 r. odby\u0142a si\u0119 konferencja Komisji w sprawie pakietu Omnibus oraz zosta\u0142 opublikowany dokument zawieraj\u0105cy projekt zapowiadanych zmian.<\/span><\/p><\/h4>\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-58bc1f9 e-con-full e-flex e-con e-parent\" data-id=\"58bc1f9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc9ad5d elementor-widget elementor-widget-heading\" data-id=\"dc9ad5d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Standardy sprawozdawczo\u015bci<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96ce8a4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"96ce8a4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>KE zapowiedzia\u0142a tak\u017ce\u00a0<b>zmiany w zestawie ESRS<\/b>. Nowelizacja b\u0119dzie zawiera\u0142a usuni\u0119cie niekt\u00f3rych punkt\u00f3w danych, zwi\u0119kszenie priorytetu ujawniania informacji ilo\u015bciowych w stosunku do tekstu opisowego oraz dalsze rozr\u00f3\u017cnienie mi\u0119dzy obowi\u0105zkowymi i dobrowolnymi punktami danych.\u00a0<\/p><p>Ponadto, zgodnie z propozycj\u0105 zmian wynikaj\u0105cych z Omnibusa, rewizja ESRS m.in.:\u00a0<\/p><ul style=\"margin-top: 0cm;\" type=\"square\"><li>doprecyzuje przepisy, kt\u00f3re zosta\u0142y uznane za niejasne,\u00a0<\/li><\/ul><ul style=\"margin-top: 0cm;\" type=\"square\"><li>poprawi sp\u00f3jno\u015b\u0107 z innymi aktami prawnymi UE,\u00a0<\/li><\/ul><ul style=\"margin-top: 0cm;\" type=\"square\"><li>zapewni ja\u015bniejsze instrukcje dotycz\u0105ce stosowania analizy istotno\u015bci.\u00a0<\/li><\/ul><div>\u00a0<\/div><div><p class=\"MsoNormal\">Sp\u00f3\u0142ki nieobj\u0119te obowi\u0105zkowym raportowaniem b\u0119d\u0105 mog\u0142y skorzysta\u0107 z dobrowolnych standard\u00f3w ESRS bazuj\u0105cych na projekcie dobrowolnego standardu dla ma\u0142ych i \u015brednich przedsi\u0119biorstw nienotowanych na gie\u0142dzie (VSME) opracowanym przez EFRAG. <span lang=\"EN-US\">Link do projektu standardu <\/span><a href=\"https:\/\/www.efrag.org\/sites\/default\/files\/sites\/webpublishing\/SiteAssets\/Unofficial%20Polish%20Translation%20of%20VSME%20ED.pdf\"><span lang=\"EN-US\">Unofficial Polish Translation of VSME ED.pdf<\/span><\/a><\/p><p class=\"MsoNormal\">Planowana jest tak\u017ce rezygnacja z sektorowych standard\u00f3w raportowania.<\/p><\/div>\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-c9f53a9 e-con-full e-flex e-con e-parent\" data-id=\"c9f53a9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11ec7ca elementor-widget elementor-widget-heading\" data-id=\"11ec7ca\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><p><b>Atestacja sprawozda\u0144 zr\u00f3wnowa\u017conego rozwoju<\/b><\/p><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eba1cb6 elementor-widget elementor-widget-text-editor\" data-id=\"eba1cb6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Zmiany obejm\u0105 r\u00f3wnie\u017c atestacj\u0119 sprawozdawczo\u015bci zr\u00f3wnowa\u017conego rozwoju. Usuni\u0119ta zostanie mo\u017cliwo\u015b\u0107 przej\u015bcia od wymogu atestacji daj\u0105cej ograniczon\u0105 pewno\u015b\u0107 (<i>limited assurance<\/i>) do atestacji daj\u0105cej wystarczaj\u0105c\u0105 pewno\u015b\u0107 (<i>reasonable assurance<\/i>). Celem jest zapewnienie, \u017ce w przysz\u0142o\u015bci nie wzrosn\u0105 koszty atestacji dla przedsi\u0119biorstw obj\u0119tych obowi\u0105zkiem sprawozdawczym.<\/p><p>KE zapowiedzia\u0142a wydanie do 2026 r. ukierunkowanych wytycznych dotycz\u0105cych atestacji.<\/p><p><b>\u201eStop-the-clock\u201d\u00a0<\/b><\/p><p>R\u00f3wnolegle z Omnibusem, w ramach odr\u0119bnego wniosku, KE planuje\u00a0<b>odroczenie o dwa lata<\/b>\u00a0wej\u015bcia w \u017cycie wymog\u00f3w sprawozdawczych dla organizacji z drugiej fali (du\u017ce jednostki, kt\u00f3re nie s\u0105 jednostkami interesu publicznego i kt\u00f3re zatrudniaj\u0105 ponad 500 pracownik\u00f3w, a tak\u017ce du\u017ce jednostki zatrudniaj\u0105ce do 500 pracownik\u00f3w) oraz trzeciej fali (notowane na gie\u0142dzie M\u015aP, ma\u0142e i niez\u0142o\u017cone instytucje kredytowe oraz zale\u017cne zak\u0142ady ubezpiecze\u0144 i reasekuracji).<\/p><p><span style=\"font-size: 1rem;\">Celem odroczenia jest unikni\u0119cie sytuacji, w kt\u00f3rej niekt\u00f3re przedsi\u0119biorstwa z\u0142o\u017c\u0105 sprawozdania za rok obrotowy 2025 (druga fala) lub 2026 (trzecia fala), a nast\u0119pnie zostan\u0105 zwolnione z tego wymogu w zwi\u0105zku z implementacj\u0105 pakietu Omnibus.\u00a0<\/span><\/p><p><span style=\"font-size: 1rem;\">\u00a0<\/span><\/p>\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-288640f e-con-full e-flex e-con e-parent\" data-id=\"288640f\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ba7d49 elementor-widget elementor-widget-image\" data-id=\"1ba7d49\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/pga-advisory.pl\/wp-content\/uploads\/grafika-do-tesktu-1024x576.png\" class=\"attachment-large size-large wp-image-2774\" alt=\"\" srcset=\"https:\/\/pga-advisory.pl\/wp-content\/uploads\/grafika-do-tesktu-1024x576.png 1024w, https:\/\/pga-advisory.pl\/wp-content\/uploads\/grafika-do-tesktu-300x169.png 300w, https:\/\/pga-advisory.pl\/wp-content\/uploads\/grafika-do-tesktu-768x432.png 768w, https:\/\/pga-advisory.pl\/wp-content\/uploads\/grafika-do-tesktu-1536x864.png 1536w, https:\/\/pga-advisory.pl\/wp-content\/uploads\/grafika-do-tesktu-18x10.png 18w, https:\/\/pga-advisory.pl\/wp-content\/uploads\/grafika-do-tesktu.png 1920w\" sizes=\"(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>\n\t\t<div class=\"elementor-element elementor-element-1de76a9 e-con-full e-flex e-con e-parent\" data-id=\"1de76a9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bc8c9e elementor-widget elementor-widget-heading\" data-id=\"2bc8c9e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><br>Droga legislacyjna Omnibus I<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d9468b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6d9468b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Propozycje KE z 26 lutego 2025 roku to dopiero pocz\u0105tek. Teraz pakiet trafi do negocjacji w Radzie UE i Parlamencie Europejskim. Kluczowe etapy to:<\/p><ul><li><strong>Czerwiec 2025<\/strong>\u00a0\u2013 pierwsze czytanie w Parlamencie.<\/li><li><strong>Grudzie\u0144 2025<\/strong>\u00a0\u2013 g\u0142osowanie w Radzie UE.<\/li><li><strong>Stycze\u0144 2026<\/strong>\u00a0\u2013 wej\u015bcie w \u017cycie po publikacji w Dzienniku Urz\u0119dowym UE.<\/li><\/ul><div>\u00a0<\/div><p>Proces ten mo\u017ce wprowadzi\u0107 dodatkowe modyfikacje wzgl\u0119dem opisanych w artykule za\u0142o\u017ce\u0144.<\/p>\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-2957af0 e-con-full e-flex e-con e-parent\" data-id=\"2957af0\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2b7493 elementor-widget elementor-widget-heading\" data-id=\"d2b7493\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Czy to oznacza Omnibus dla \u015brednich i ma\u0142ych przedsi\u0119biorstw?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45990f7 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"45990f7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Chocia\u017c obowi\u0105zki wynikaj\u0105ce z dyrektyw CSRD i CSDDD zosta\u0142y czasowo przesuni\u0119te, nie oznacza to ich uchylenia. Przeciwnie \u2013 firmy dzia\u0142aj\u0105ce w ramach \u0142a\u0144cuch\u00f3w warto\u015bci du\u017cych grup kapita\u0142owych nadal b\u0119d\u0105 otrzymywa\u0107 zapytania dotycz\u0105ce sprawozdawczo\u015bci w obszarze zr\u00f3wnowa\u017conego rozwoju.<\/p><p>Dla wielu organizacji \u2013 zw\u0142aszcza tych funkcjonuj\u0105cych w strukturach mi\u0119dzynarodowych \u2013 kwestie ESG przesta\u0142y by\u0107 wy\u0142\u0105cznie aspektem zgodno\u015bci regulacyjnej. Coraz cz\u0119\u015bciej stanowi\u0105 one kluczowy komponent d\u0142ugofalowej strategii biznesowej.<\/p>\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-5840b1e e-con-full e-flex e-con e-parent\" data-id=\"5840b1e\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-882655c e-con-full e-flex e-con e-parent\" data-id=\"882655c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-532729f e-con-full e-flex e-con e-child\" data-id=\"532729f\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00ca2bb elementor-widget elementor-widget-heading\" data-id=\"00ca2bb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><strong>Sprawd\u017a\u00a0nasz\u0105 ofert\u0119\u00a0doradztwa ESG!\n<\/strong>\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ab5d5b elementor-widget elementor-widget-text-editor\" data-id=\"8ab5d5b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPrzejd\u017a do oferty ESG, aby dowiedzie\u0107 si\u0119 wi\u0119cej o sprawozdawczo\u015bci w zakresie zr\u00f3wnowa\u017conego rozwoju.\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-5cd5c3a elementor-widget elementor-widget-button\" data-id=\"5cd5c3a\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/pga-advisory.pl\/pl\/oferta-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\">Przejd\u017a do oferty ESG<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-35ab8dc e-con-full e-flex e-con e-child\" data-id=\"35ab8dc\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eee3f50 elementor-widget elementor-widget-heading\" data-id=\"eee3f50\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><strong>Skontaktuj si\u0119 z naszym zespo\u0142em ESG!\n<\/strong>\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-578a811 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"578a811\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Nast\\u0119pny&quot;,&quot;step_previous_label&quot;:&quot;Poprzedni&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Formularz F-gazy\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"2717\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"578a811\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"PGA &#8211; Polska Grupa Audytorska\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tImi\u0119 i nazwisko\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Imi\u0119 i nazwisko\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_b6eae9b elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b6eae9b\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tFirma\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_b6eae9b]\" id=\"form-field-field_b6eae9b\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Firma\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_5648349 elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_5648349\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tNumer telefonu\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_5648349]\" id=\"form-field-field_5648349\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Akceptowane s\u0105 jedynie cyfry i znaki telefoniczne (#,-,*).\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tAdres e-mail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"E-mail\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label\">\n\t\t\t\t\t\t\t\tWiadomo\u015b\u0107\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Wiadomo\u015b\u0107\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_d4b5e26 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_d4b5e26]\" id=\"form-field-field_d4b5e26\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\" aria-required=\"true\">\n\t\t\t\t<label for=\"form-field-field_d4b5e26\"><span style=\"font-size:10px; line-height:10px; display:block;margin-left:20px;margin-top:-20px; text-align:justify;\">Wyra\u017cam zgod\u0119 na otrzymywanie od PGA Advisory Sp. z o.o. informacji handlowych, drog\u0105 elektroniczn\u0105 na podany przeze mnie adres e-mail. Rozumiem, \u017ce mog\u0119 w ka\u017cdej chwili wycofa\u0107 zgod\u0119.\n<\/small><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_04d1daf elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_04d1daf]\" id=\"form-field-field_04d1daf\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\" aria-required=\"true\">\n\t\t\t\t<label for=\"form-field-field_04d1daf\"><span style=\"font-size:10px; line-height:10px; display:block;margin-left:20px;margin-top:-20px; text-align:justify;\">Wyra\u017cam zgod\u0119 na otrzymywanie od PGA Advisory Sp. z o.o. informacji handlowych, drog\u0105 telefoniczn\u0105 na podany przeze mnie numer telefonu. Rozumiem, \u017ce mog\u0119 w ka\u017cdej chwili wycofa\u0107 zgod\u0119.<\/small><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_3224efd elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_3224efd]\" id=\"form-field-field_3224efd\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\" aria-required=\"true\">\n\t\t\t\t<label for=\"form-field-field_3224efd\"><span style=\"font-size:10px; line-height:10px; display:block;margin-left:20px;margin-top:-20px; text-align:justify;\">Wyra\u017cam zgod\u0119 na marketing bezpo\u015bredni przez PGA Advisory Sp. z o.o. ( w tym przesy\u0142anie materia\u0142\u00f3w marketingowych) drog\u0105 elektroniczn\u0105 na podany przeze mnie adres e-mail. Rozumiem, \u017ce mog\u0119 w ka\u017cdej chwili wycofa\u0107 zgod\u0119. \n<\/small><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-html elementor-field-group elementor-column elementor-field-group-field_ab34489 elementor-col-100\">\n\t\t\t\t\t<span style=\"font-size:10px; line-height:10px; display:block;;margin-top:0px; text-align:justify;\">Administratorem Twoich danych osobowych jest PGA Advisory Sp. z o.o. z siedzib\u0105 w Warszawie pod adresem ul. Jana III Sobieskiego 104\/44 00-764 Warszawa(\u201ePGA Advisory Sp. z o.o.\u201d). Dane osobowe b\u0119d\u0105 przetwarzane przez PGA Advisory Sp. z o.o. w celu odpowiedzi na wys\u0142ane zapytanie, w tym w szczeg\u00f3lno\u015bci w celu nawi\u0105zania wsp\u00f3\u0142pracy lub przes\u0142ania informacji handlowej o produktach PGA Advisory Sp. z o.o.. Masz prawo m.in. dost\u0119pu do swoich danych osobowych oraz do ich poprawiania. Szczeg\u00f3\u0142owe informacje o przetwarzaniu danych osobowych znajdziesz na <a href=\"#\">polityka prywatno\u015bci PGA Advisory.<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-recaptcha_v3 elementor-field-group elementor-column elementor-field-group-field_a8cd09d elementor-col-100 recaptcha_v3-inline\">\n\t\t\t\t\t<div class=\"elementor-field\" id=\"form-field-field_a8cd09d\"><div class=\"elementor-g-recaptcha\" data-sitekey=\"6Lf0La4qAAAAAHjPyaLn8XyOacF5EKZPHmobQrhj\" data-type=\"v3\" data-action=\"Form\" data-badge=\"inline\" data-size=\"invisible\"><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Wy\u015blij<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\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","protected":false},"excerpt":{"rendered":"<p>W kontek\u015bcie ESG i zr\u00f3wnowa\u017conego rozwoju, Komisja Europejska (\u201eKE\u201d) zapowiada\u0142a opublikowanie pakietu Omnibus maj\u0105cego na celu uproszczenie sprawozdawczo\u015bci zr\u00f3wnowa\u017conego rozwoju wynikaj\u0105cej z 3 wymienionych poni\u017cej regulacji: Dyrektywa o sprawozdawczo\u015bci przedsi\u0119biorstw w zakresie zr\u00f3wnowa\u017conego rozwoju (CSRD),&nbsp; Rozporz\u0105dzenie Parlamentu Europejskiego i Rady (UE) 2020\/852 z dnia 18 czerwca 2020 r. w sprawie ustanowienia ram u\u0142atwiaj\u0105cych zr\u00f3wnowa\u017cone inwestycje [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2772,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-2717","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktualnosci"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.3 - 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