{"id":3024,"date":"2025-10-24T16:26:40","date_gmt":"2025-10-24T14:26:40","guid":{"rendered":"https:\/\/pga-advisory.pl\/?p=3024"},"modified":"2025-10-24T16:27:43","modified_gmt":"2025-10-24T14:27:43","slug":"jak-zintegrowac-procesy-esg-z-planem-audytu-wewnetrznego","status":"publish","type":"post","link":"https:\/\/pga-advisory.pl\/pl\/jak-zintegrowac-procesy-esg-z-planem-audytu-wewnetrznego\/","title":{"rendered":"Jak zintegrowa\u0107 procesy ESG z planem audytu wewn\u0119trznego?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3024\" class=\"elementor elementor-3024\" 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\">Jak zintegrowa\u0107 procesy ESG z planem audytu wewn\u0119trznego?<\/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\">ESG (Environmental, Social, Governance) sta\u0142o si\u0119 jednym z kluczowych obszar\u00f3w zarz\u0105dzania organizacjami. Firmy s\u0105 coraz cz\u0119\u015bciej zobowi\u0105zane nie tylko do raportowania danych niefinansowych, ale tak\u017ce do ich rzetelnej weryfikacji. W tym procesie ro\u015bnie rola audytu wewn\u0119trznego, kt\u00f3ry powinien wspiera\u0107 zarz\u0105dy i rady nadzorcze w ocenie ryzyk oraz skuteczno\u015bci dzia\u0142a\u0144 zwi\u0105zanych z ESG.\n<\/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\">Audyt wewn\u0119trzny w obszarze ESG pe\u0142ni dwie kluczowe funkcje:<\/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<ol><li><strong>Zapewnianie pewno\u015bci (Assurance):<\/strong> Uwierzytelnianie danych i proces\u00f3w zwi\u0105zanych z ESG. Audytorzy oceniaj\u0105, czy mechanizmy kontrolne w zakresie gromadzenia, weryfikacji i raportowania danych ESG s\u0105 wiarygodne i zgodne z przyj\u0119tymi standardami (w szczeg\u00f3lno\u015bci ESRS).<\/li><li><strong>Doradztwo (Advisory):<\/strong> Dostarczanie zarz\u0105dowi i kadrze zarz\u0105dzaj\u0105cej obiektywnych informacji i rekomendacji dotycz\u0105cych zarz\u0105dzania ryzykami i szansami zwi\u0105zanymi z ESG. Pomaga to w lepszym kszta\u0142towaniu strategii i podejmowaniu decyzji.<\/li><\/ol>\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\">Jaka jest praktyczna rola audytu wewn\u0119trznego w obszarze ESG?<\/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<ol><li>Dokonuje niezale\u017cnej oceny systemu zarz\u0105dzania ESG i kontroli wewn\u0119trznych.<\/li><li>Zapewnia zgodno\u015b\u0107 z regulacjami (np. raportowanie niefinansowe, wytyczne ESRS).<\/li><li>Ocenia dojrza\u0142o\u015b\u0107 proces\u00f3w ESG \u2013 od deklaracji strategii, przez wdro\u017cenie, po raportowanie.<\/li><li>Wspiera rad\u0119 nadzorcz\u0105\/komitet audytu w nadzorze nad kwestiami ESG.<\/li><li>Identyfikuje i ocenia ryzyka zwi\u0105zane z procesami ESG.<\/li><\/ol>\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\">Dlaczego obszar ESG powinien by\u0107 przedmiotem audytu? <\/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<ol><li><strong>Regulacje prawne<\/strong> \u2013 dyrektywa CSRD i europejskie standardy ESRS wymuszaj\u0105 sp\u00f3jne i transparentne raportowanie danych ESG.<\/li><li><strong>Oczekiwania interesariuszy<\/strong> \u2013 inwestorzy, klienci i pracownicy oczekuj\u0105 wi\u0119kszej przejrzysto\u015bci dzia\u0142a\u0144 firm.<\/li><li><strong>Ryzyko reputacyjne<\/strong> \u2013 nieprawid\u0142owe raportowanie lub greenwashing mog\u0105 powa\u017cnie zaszkodzi\u0107 organizacji.<\/li><\/ol><p>\u00a0<\/p><p>Audyt wewn\u0119trzny, dzi\u0119ki niezale\u017cno\u015bci i znajomo\u015bci proces\u00f3w, jest naturalnym partnerem w monitorowaniu tych obszar\u00f3w.<\/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-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\">Jak w\u0142\u0105czy\u0107 ESG do planu audytu?<\/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<ol><li><em> Analiza ryzyk ESG<\/em><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li>Identyfikacja kluczowych ryzyk: emisje CO\u2082, gospodarka odpadami, prawa cz\u0142owieka w \u0142a\u0144cuchu dostaw, r\u00f3\u017cnorodno\u015b\u0107 i inkluzywno\u015b\u0107, cyberbezpiecze\u0144stwo.<\/li><li>Ustalenie priorytet\u00f3w \u2013 nie wszystkie aspekty ESG s\u0105 r\u00f3wnie istotne dla ka\u017cdej bran\u017cy.<\/li><\/ul><\/li><\/ul><ol start=\"2\"><li><em> Aktualizacja matrycy ryzyka<\/em><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li>Po\u0142\u0105czenie tradycyjnych ryzyk finansowych i operacyjnych z nowymi kategoriami ESG.<\/li><li>Uwzgl\u0119dnienie wp\u0142ywu ryzyk klimatycznych i spo\u0142ecznych na strategi\u0119 biznesow\u0105.<\/li><\/ul><\/li><\/ul><ol start=\"3\"><li><em> Ustalanie zakresu audyt\u00f3w<\/em><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li>Przegl\u0105dy wybranych proces\u00f3w (np. zarz\u0105dzanie energi\u0105, due diligence dostawc\u00f3w).<\/li><li>Ocena jako\u015bci danych raportowanych w obszarze ESG.<\/li><\/ul><\/li><\/ul><ol start=\"4\"><li><em> Wsp\u00f3\u0142praca z innymi dzia\u0142ami<\/em><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li>Bliska wsp\u00f3\u0142praca z dzia\u0142em zr\u00f3wnowa\u017conego rozwoju, compliance i controllingu.<\/li><li>Audytor wewn\u0119trzny nie dzia\u0142a jako \u201ekontroler\u201d, ale jako <strong>partner doradczy<\/strong> w procesie wdra\u017cania ESG.<\/li><\/ul><\/li><\/ul>\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-78cecdc e-con-full e-flex e-con e-parent\" data-id=\"78cecdc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-90d5278 elementor-widget elementor-widget-heading\" data-id=\"90d5278\" 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\">Przyk\u0142ady integracji ESG z planem audytu:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80944ad elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"80944ad\" 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<ul><li><em>Analiza strategii i cel\u00f3w ESG<\/em> \u2013 czy s\u0105 sp\u00f3jne z og\u00f3ln\u0105 strategi\u0105 organizacji?<\/li><li><em>Ocena proces\u00f3w raportowania ESG<\/em> \u2013 czy dane s\u0105 kompletne, rzetelne i mo\u017cliwe do zweryfikowania?<\/li><li><em>Audyt kluczowych wska\u017anik\u00f3w ESG (KPI\/ESG metrics)<\/em> \u2013 np. \u015blad w\u0119glowy, wska\u017aniki rotacji pracownik\u00f3w, wynagrodzenia kadry kierowniczej.<\/li><li><em>Testowanie kontroli wewn\u0119trznych w obszarze ESG<\/em> \u2013 np. kto odpowiada za zbieranie i walidacj\u0119 danych.<\/li><li><em>Audyt dostawc\u00f3w i partner\u00f3w<\/em> \u2013 due diligence w zakresie ESG w \u0142a\u0144cuchu warto\u015bci.<\/li><li><em>Zwinne podej\u015bcie do planowania<\/em> \u2013 mo\u017cliwo\u015b\u0107 aktualizacji planu audytu w reakcji na zmieniaj\u0105ce si\u0119 wymogi prawne lub ryzyka reputacyjne.<\/li><\/ul>\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-7fa6f25 e-con-full e-flex e-con e-parent\" data-id=\"7fa6f25\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b208363 elementor-widget elementor-widget-heading\" data-id=\"b208363\" 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\">Kluczowe etapy audytu ESG<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95f8c0b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"95f8c0b\" 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>Proces audytu wewn\u0119trznego w obszarze ESG powinien obejmowa\u0107 nast\u0119puj\u0105ce etapy:<\/p><ul><li><strong>Planowanie:<\/strong><ul><li>Okre\u015blenie zakresu audytu na podstawie analizy ryzyka.<\/li><li>Zapoznanie si\u0119 z wewn\u0119trznymi politykami i procedurami ESG.<\/li><li>Zapoznanie si\u0119 z odpowiednimi regulacjami i standardami raportowania (np. Dyrektywa CSRD, Standardy ESRS).<\/li><\/ul><\/li><li><strong>Gromadzenie danych:<\/strong><ul><li>Analiza danych niefinansowych, takich jak zu\u017cycie energii, wody, emisje, wska\u017aniki wypadkowo\u015bci, dane dotycz\u0105ce r\u00f3\u017cnorodno\u015bci.<\/li><li>Weryfikacja \u017ar\u00f3d\u0142owych dokument\u00f3w i system\u00f3w, z kt\u00f3rych pochodz\u0105 dane.<\/li><\/ul><\/li><li><strong>Ocena i testowanie:<\/strong><ul><li>Testowanie adekwatno\u015bci i skuteczno\u015bci kontroli wewn\u0119trznych w obszarach ESG.<\/li><li>Ocena wiarygodno\u015bci i kompletno\u015bci danych raportowanych.<\/li><li>Analiza zgodno\u015bci dzia\u0142a\u0144 z politykami i regulacjami.<\/li><\/ul><\/li><li><strong>Raportowanie i rekomendacje:<\/strong><ul><li>Przygotowanie raportu audytu zawieraj\u0105cego obiektywn\u0105 ocen\u0119, wnioski i zalecenia.<\/li><li>Formu\u0142owanie rekomendacji dotycz\u0105cych dzia\u0142a\u0144 naprawczych, usprawnie\u0144 proces\u00f3w i wzmocnienia kontroli.<\/li><\/ul><\/li><\/ul>\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-eedd32d e-con-full e-flex e-con e-parent\" data-id=\"eedd32d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cd0ffde elementor-widget elementor-widget-heading\" data-id=\"cd0ffde\" 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\">Jakie s\u0105 g\u0142\u00f3wne korzy\u015bci z integracji ESG z audytem?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce8065d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"ce8065d\" 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<ul><li>Lepsza ochrona reputacji firmy.<\/li><li>Wi\u0119ksza wiarygodno\u015b\u0107 raport\u00f3w niefinansowych.<\/li><li>Silniejsze wsparcie zarz\u0105du w podejmowaniu decyzji strategicznych.<\/li><li>Realna poprawa efektywno\u015bci dzia\u0142a\u0144 w obszarze ESG.<\/li><\/ul>\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-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<p>Integracja ESG z planem audytu wewn\u0119trznego to nie tylko wym\u00f3g regulacyjny, ale tak\u017ce szansa na wzmocnienie roli audytu i obszaru ESG w organizacji. Audytorzy, kt\u00f3rzy potrafi\u0105 oceni\u0107 ryzyka niefinansowe i wspiera\u0107 zarz\u0105d w obszarze zr\u00f3wnowa\u017conego rozwoju, staj\u0105 si\u0119 kluczowymi partnerami biznesu, natomiast cele i dzia\u0142ania ESG s\u0105 lepiej rozumiane zar\u00f3wno przez interesariuszy w firmie jak i tych zewn\u0105trznych.<\/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\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\t<p><strong>Chcesz dowiedzie\u0107 si\u0119 wi\u0119cej? Skontaktuj si\u0119 z naszym zespo\u0142em \u2013 ch\u0119tnie pomo\u017cemy!<\/strong><\/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-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\/audyt-wewnetrzny\/\">\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<\/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<\/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=\"3024\"\/>\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=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\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>ESG (Environmental, Social, Governance) sta\u0142o si\u0119 jednym z kluczowych obszar\u00f3w zarz\u0105dzania organizacjami. Firmy s\u0105 coraz cz\u0119\u015bciej zobowi\u0105zane nie tylko do raportowania danych niefinansowych, ale tak\u017ce do ich rzetelnej weryfikacji. W tym procesie ro\u015bnie rola audytu wewn\u0119trznego, kt\u00f3ry powinien wspiera\u0107 zarz\u0105dy i rady nadzorcze w ocenie ryzyk oraz skuteczno\u015bci dzia\u0142a\u0144 zwi\u0105zanych z ESG. Audyt wewn\u0119trzny w [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3032,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-3024","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>Jak zintegrowa\u0107 procesy ESG z planem audytu wewn\u0119trznego?<\/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\/jak-zintegrowac-procesy-esg-z-planem-audytu-wewnetrznego\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jak zintegrowa\u0107 procesy ESG z planem audytu wewn\u0119trznego?\" \/>\n<meta property=\"og:description\" content=\"ESG (Environmental, Social, Governance) sta\u0142o si\u0119 jednym z kluczowych obszar\u00f3w zarz\u0105dzania organizacjami. Firmy s\u0105 coraz cz\u0119\u015bciej zobowi\u0105zane nie tylko do raportowania danych niefinansowych, ale tak\u017ce do ich rzetelnej weryfikacji. W tym procesie ro\u015bnie rola audytu wewn\u0119trznego, kt\u00f3ry powinien wspiera\u0107 zarz\u0105dy i rady nadzorcze w ocenie ryzyk oraz skuteczno\u015bci dzia\u0142a\u0144 zwi\u0105zanych z ESG. 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