{"id":2848,"date":"2025-09-05T15:24:30","date_gmt":"2025-09-05T13:24:30","guid":{"rendered":"https:\/\/pga-advisory.pl\/?p=2848"},"modified":"2025-09-23T10:49:42","modified_gmt":"2025-09-23T08:49:42","slug":"esg-w-malych-i-srednich-firmach","status":"publish","type":"post","link":"https:\/\/pga-advisory.pl\/pl\/esg-w-malych-i-srednich-firmach\/","title":{"rendered":"ESG w ma\u0142ych i \u015brednich firmach"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2848\" class=\"elementor elementor-2848\" 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\">ESG w ma\u0142ych i \u015brednich firmach<\/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>Temat ESG (Environmental, Social, Governance) przestaje by\u0107 domen\u0105 wy\u0142\u0105cznie du\u017cych korporacji. Coraz cz\u0119\u015bciej r\u00f3wnie\u017c ma\u0142e i \u015brednie przedsi\u0119biorstwa (M\u015aP) musz\u0105 mierzy\u0107 si\u0119 z oczekiwaniami dotycz\u0105cymi ujawniania danych o wp\u0142ywie na \u015brodowisko, politykach spo\u0142ecznych czy \u0142adu korporacyjnego. Wymogi te p\u0142yn\u0105 zar\u00f3wno od inwestor\u00f3w, bank\u00f3w, jak i od wi\u0119kszych partner\u00f3w biznesowych w \u0142a\u0144cuchu dostaw. <\/p><p>W PGA Advisory wspieramy M\u015aP w zrozumieniu tych wymog\u00f3w i prze\u0142o\u017ceniu ich na praktyczne dzia\u0142ania \u2013 bez nadmiernego obci\u0105\u017cania zasob\u00f3w firmy.<\/p><br><\/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-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\"><p><b>Jak jednak zacz\u0105\u0107 raportowa\u0107 ESG, gdy zasoby i mo\u017cliwo\u015bci w M\u015aP s\u0105 ograniczone? <\/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-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><span style=\"font-size: 1rem;\">Z pomoc\u0105 przychodzi <\/span><b style=\"font-size: 1rem;\">dobrowolny standard raportowania dla M\u015aP \u2013 VSME <\/b><span style=\"font-size: 1rem;\">(ang. <\/span><span lang=\"EN-US\" style=\"font-size: 1rem;\">Voluntary Sustainability Reporting Standard for non-listed SMEs), opracowany przez <b>EFRAG <\/b>(European Financial Reporting Advisory Group). <\/span><span style=\"font-size: 1rem;\">Naszym zadaniem w PGA Advisory jest to, aby Twoja firma mog\u0142a skorzysta\u0107 z tego wsparcia w praktyce \u2013 szybko i skutecznie.<\/span><\/p><p><b>VSME<\/b> jest rezultatem pakietu pomocowego Komisji Europejskiej dla M\u015aP ( z wrze\u015bnia 2023 r.), <br \/>w kt\u00f3rym zlecono EFRAG opracowanie prostych i ustandaryzowanych ram dla M\u015aP w zakresie sprawozdawczo\u015bci w kwestiach ESG, stworzenie lepszych mo\u017cliwo\u015bci uzyskania zielonego finansowania, a tym samym u\u0142atwienie przej\u015bcia na zr\u00f3wnowa\u017con\u0105 gospodark\u0119. W szczeg\u00f3lno\u015bci <br \/>w dzia\u0142aniu 14 pakietu pomocowego dla M\u015aP wspomniano, \u017ce &#8222;Komisja zadba o to, aby M\u015aP dysponowa\u0142y prostymi i ustandaryzowanymi ramami sprawozdawczo\u015bci w zakresie kwestii ESG [&#8230;] zapewnienie szybkiej realizacji dobrowolnych norm dla M\u015aP nienotowanych na rynku regulowanym.<span style=\"font-size: 1rem;\">&#8222;<\/span><\/p><p>W PGA Advisory wspieramy M\u015aP w praktycznym wdro\u017ceniu ESG \u2013 od analizy luk, przez przygotowanie danych w oparciu o VSME, a\u017c po stworzenie raport\u00f3w zgodnych z wymogami rynku. Dzi\u0119ki temu Twoja firma zyskuje nie tylko zgodno\u015b\u0107, ale i przewag\u0119 konkurencyjn\u0105.<\/p><p>\u00a0<\/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-c41a13d e-con-full e-flex e-con e-parent\" data-id=\"c41a13d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52c405b elementor-widget elementor-widget-heading\" data-id=\"52c405b\" 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>Dlaczego VSME jest wa\u017cny dla M\u015aP?<\/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-7620f7c elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7620f7c\" 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><span style=\"font-size: 1rem;\">Dotychczasowe standardy raportowania ESG by\u0142y cz\u0119sto zbyt rozbudowane i kosztowne we wdro\u017ceniu dla mniejszych firm. VSME powsta\u0142 po to, aby upro\u015bci\u0107 proces i ujednolici\u0107 wymagania, daj\u0105c M\u015aP:<\/span><\/p><ul style=\"margin-top: 0cm;\" type=\"disc\"><li>Proste narz\u0119dzie,<\/li><li>Jasne wytyczne w obszarach ESG,<\/li><li>Wiarygodno\u015b\u0107 wobec inwestor\u00f3w i bank\u00f3w,<\/li><li>Mo\u017cliwo\u015b\u0107 stopniowego rozwoju \u2013 od podstawowych wska\u017anik\u00f3w po bardziej zaawansowane<br \/>analizy.<\/li><\/ul><div><p class=\"MsoNormal\">Dzi\u0119ki temu ESG staje si\u0119 bardziej dost\u0119pne i mo\u017cliwe do wdro\u017cenia w realiach M\u015aP. Z PGA Advisory Twoja firma nie tylko spe\u0142ni wymagania, ale r\u00f3wnie\u017c zyska przewag\u0119 w oczach partner\u00f3w biznesowych i instytucji finansowych.<\/p><p class=\"MsoNormal\">\u00a0<\/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-ec60401 e-con-full e-flex e-con e-parent\" data-id=\"ec60401\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5c3766 elementor-widget elementor-widget-heading\" data-id=\"c5c3766\" 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>Co obejmuje standard VSME?<\/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-a941530 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a941530\" 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><span style=\"font-size: 1rem;\">Standard zosta\u0142 podzielony na dwa poziomy:<\/span><\/p><ul style=\"margin-top: 0cm;\" type=\"disc\"><li><b>Modu\u0142 podstawowy <\/b>\u2013 zawiera najwa\u017cniejsze wska\u017aniki, takie jak: emisje gaz\u00f3w cieplarnianych, gospodarka odpadami, zu\u017cycie wody i energii, struktura zatrudnienia, BHP, wynagrodzenia czy przeciwdzia\u0142anie korupcji. To punkt startowy dla ka\u017cdej firmy.<\/li><li><b>Modu\u0142 rozszerzony <\/b>\u2013 dla bardziej zaawansowanych firm, kt\u00f3re chc\u0105 raportowa\u0107 strategi\u0119 ESG, cele klimatyczne, zarz\u0105dzanie ryzykami czy dodatkowe wska\u017aniki.<\/li><\/ul><div><span style=\"font-size: 12.0pt; line-height: 115%; font-family: 'Aptos',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Aptos; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: PL; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\">\u00a0<\/span><\/div><p><span style=\"font-size: 12.0pt; line-height: 115%; font-family: 'Aptos',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Aptos; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: PL; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;\">Pomagamy firmom dobra\u0107 odpowiedni modu\u0142 i zaplanowa\u0107 proces tak, aby raportowanie nie by\u0142o przeszkod\u0105, ale szans\u0105 na rozw\u00f3j biznesu.<\/span><\/p><div>\u00a0<\/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-08f1be4 e-con-full e-flex e-con e-parent\" data-id=\"08f1be4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00bc2b1 elementor-widget elementor-widget-heading\" data-id=\"00bc2b1\" 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>Darmowe narz\u0119dzia cyfrowe dla M\u015aP<\/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-d766e1b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d766e1b\" 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><span style=\"font-size: 1rem;\">EFRAG udost\u0119pni\u0142 darmowe rozwi\u0105zania, kt\u00f3re znacz\u0105co u\u0142atwiaj\u0105 wdro\u017cenie:<\/span><\/p><ul style=\"margin-top: 0cm;\" type=\"disc\"><li><b>VSME Digital Template (Excel)<\/b> \u2013 prosty w obs\u0142udze arkusz z automatycznymi obliczeniami, listami rozwijanymi i walidacj\u0105 danych. To praktyczny \u201estarter kit\u201d dla ka\u017cdej firmy.<\/li><li><b>VSME XBRL Taxonomy &amp; Converter<\/b> \u2013 umo\u017cliwia przekszta\u0142cenie danych z Excela do standardowych format\u00f3w raportowania (XBRL, Inline XBRL). Dzi\u0119ki temu raporty s\u0105 zgodne z wymogami rynkowymi i gotowe do udost\u0119pnienia interesariuszom.<\/li><\/ul><p>Co istotne \u2013 narz\u0119dzia te s\u0105 <b>dost\u0119pne bezp\u0142atnie<\/b>, a ich obs\u0142uga nie wymaga specjalistycznej wiedzy.<\/p><p>Link do zasob\u00f3w VSME <a href=\"https:\/\/www.efrag.org\/en\/vsme-digital-template-and-xbrl-taxonomy\">Szablon cyfrowy VSME i taksonomia XBRL | EFRAG (Agencja Dzia\u0142ania)<\/a><\/p><p>Link do t\u0142umaczenia standardu w j\u0119zyku polskim: <a href=\"https:\/\/www.efrag.org\/en\/projects\/voluntary-reporting-standard-for-smes-vsme\/concluded\">Dobrowolny standard sprawozdawczo\u015bci dla M\u015aP (VSME), zawarty | EFRAG (Agencja Dzia\u0142ania)<\/a><\/p><div>\u00a0<\/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-b5ea7f8 e-con-full e-flex e-con e-parent\" data-id=\"b5ea7f8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddf241 elementor-widget elementor-widget-heading\" data-id=\"2ddf241\" 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>Pierwsze kroki dla M\u015aP \u2013 jak zacz\u0105\u0107?<\/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-942a381 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"942a381\" 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<ol><li>Nale\u017cy zapozna\u0107 si\u0119 ze struktur\u0105 VSME, zaczynaj\u0105c od modu\u0142u podstawowego, a nast\u0119pnie \u2013 w miar\u0119 mo\u017cliwo\u015bci \u2013 przechodz\u0105c do modu\u0142u kompleksowego.<br \/><span style=\"color: #339966;\"><em style=\"background-color: transparent;\"><em style=\"background-color: transparent;\">Wspieramy w prze\u0142o\u017ceniu tej struktury na realia biznesu \u2013 krok po kroku.<\/em><\/em><\/span><p>\u00a0<\/p><\/li><li>Powinien zosta\u0107 pobrany i wype\u0142niony Digital Template, stanowi\u0105cy punkt wyj\u015bcia do oceny obecnych danych oraz zidentyfikowania luk w obszarze ESG.<br \/><span style=\"color: #339966;\"><em style=\"background-color: transparent;\"><em style=\"background-color: transparent;\">Doradzamy, jak uzupe\u0142ni\u0107 dane tak, aby by\u0142y wiarygodne i przydatne dla interesariuszy.<\/em><\/em><\/span><p>\u00a0<\/p><\/li><li>Konieczne jest przeprowadzenie analizy luk, aby okre\u015bli\u0107, kt\u00f3re wska\u017aniki s\u0105 dost\u0119pne, gdzie wymagane jest pozyskanie nowych danych oraz jakie procesy nale\u017cy dopracowa\u0107 (np. w zakresie energii, odpad\u00f3w, polityki antykorupcyjnej).<br \/><span style=\"color: #339966;\"><em style=\"background-color: transparent;\"><em style=\"background-color: transparent;\">Z nami proces \u201egap assessment\u201d jest przejrzysty, a wyniki gotowe do wdro\u017cenia w praktyce.<\/em><\/em><\/span><p>\u00a0<\/p><\/li><li>Po wype\u0142nieniu szablonu nale\u017cy wygenerowa\u0107 raport w formacie XBRL za pomoc\u0105 konwertera lub przygotowa\u0107 Inline XBRL gotowy dla odbiorc\u00f3w.<br \/><span style=\"color: #339966;\"><em style=\"background-color: transparent;\"><em style=\"background-color: transparent;\">Pomagamy przygotowa\u0107 raporty zgodne z wymogami, kt\u00f3re jednocze\u015bnie wyr\u00f3\u017cniaj\u0105 firm\u0119 profesjonalizmem.<\/em><\/em><\/span><p>\u00a0<\/p><\/li><li>Proces wdro\u017cenia powinien rozpocz\u0105\u0107 si\u0119 od podstawowych danych, z mo\u017cliwo\u015bci\u0105 ich stopniowego rozszerzania o dodatkowe elementy, takie jak cele klimatyczne, ryzyka ESG czy zarz\u0105dzanie r\u00f3\u017cnorodno\u015bci\u0105.<br \/><span style=\"color: #339966;\"><em style=\"background-color: transparent;\">Doradzamy, jak rozwija\u0107 raportowanie w spos\u00f3b skalowalny i dostosowany do Twojego biznesu.<\/em><\/span><\/li><\/ol><p><em style=\"background-color: transparent;\">\u00a0<\/em><\/p><p>Warto korzysta\u0107 z materia\u0142\u00f3w wsparcia udost\u0119pnionych przez EFRAG, takich jak filmy edukacyjne (r\u00f3wnie\u017c w j\u0119zyku polskim), webinary, wydarzenia \u201eVSME in Action\u201d oraz t\u0142umaczone materia\u0142y informacyjne.<\/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-21d548c e-con-full e-flex e-con e-parent\" data-id=\"21d548c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fff1dab elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"fff1dab\" 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 class=\"MsoNormal\">\u00a0<\/p><p class=\"MsoNormal\">ESG w ma\u0142ych i \u015brednich firmach nie musi by\u0107 skomplikowane ani kosztowne. Dzi\u0119ki standardowi <b>VSME<\/b> i darmowym narz\u0119dziom cyfrowym, ka\u017cda firma mo\u017ce zacz\u0105\u0107 od prostych krok\u00f3w i rozwija\u0107 raportowanie wraz ze swoimi mo\u017cliwo\u015bciami.<\/p><p class=\"MsoNormal\"><span style=\"font-size: 1rem;\">To nie tylko kwestia regulacji \u2013 to przede wszystkim <\/span><b style=\"font-size: 1rem;\">budowanie zaufania klient\u00f3w, partner\u00f3w i instytucji finansowych<\/b><span style=\"font-size: 1rem;\">, kt\u00f3re coraz cz\u0119\u015bciej wybieraj\u0105 firmy transparentne i odpowiedzialne.<\/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-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=\"2848\"\/>\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>Temat ESG (Environmental, Social, Governance) przestaje by\u0107 domen\u0105 wy\u0142\u0105cznie du\u017cych korporacji. Coraz cz\u0119\u015bciej r\u00f3wnie\u017c ma\u0142e i \u015brednie przedsi\u0119biorstwa (M\u015aP) musz\u0105 mierzy\u0107 si\u0119 z oczekiwaniami dotycz\u0105cymi ujawniania danych o wp\u0142ywie na \u015brodowisko, politykach spo\u0142ecznych czy \u0142adu korporacyjnego. Wymogi te p\u0142yn\u0105 zar\u00f3wno od inwestor\u00f3w, bank\u00f3w, jak i od wi\u0119kszych partner\u00f3w biznesowych w \u0142a\u0144cuchu dostaw. W PGA Advisory [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2849,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-2848","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 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ESG w ma\u0142ych i \u015brednich firmach<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pga-advisory.pl\/pl\/esg-w-malych-i-srednich-firmach\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ESG w ma\u0142ych i \u015brednich firmach\" \/>\n<meta property=\"og:description\" content=\"Temat ESG (Environmental, Social, Governance) przestaje by\u0107 domen\u0105 wy\u0142\u0105cznie du\u017cych korporacji. Coraz cz\u0119\u015bciej r\u00f3wnie\u017c ma\u0142e i \u015brednie przedsi\u0119biorstwa (M\u015aP) musz\u0105 mierzy\u0107 si\u0119 z oczekiwaniami dotycz\u0105cymi ujawniania danych o wp\u0142ywie na \u015brodowisko, politykach spo\u0142ecznych czy \u0142adu korporacyjnego. Wymogi te p\u0142yn\u0105 zar\u00f3wno od inwestor\u00f3w, bank\u00f3w, jak i od wi\u0119kszych partner\u00f3w biznesowych w \u0142a\u0144cuchu dostaw. 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