{"id":2465,"date":"2025-07-07T13:59:38","date_gmt":"2025-07-07T12:59:38","guid":{"rendered":"https:\/\/ozeos.pl\/?page_id=2465"},"modified":"2026-01-22T10:28:44","modified_gmt":"2026-01-22T09:28:44","slug":"csrd","status":"publish","type":"page","link":"https:\/\/ozeos.pl\/en\/csrd\/","title":{"rendered":"<p>CSRD<\/p>"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2465\" class=\"elementor elementor-2465\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e2b3f3a e-con-full e-flex e-con e-parent\" data-id=\"e2b3f3a\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[],\"background_background\":\"classic\"}'>\n\t\t<div class=\"elementor-element elementor-element-c468704 e-flex e-con-boxed e-con e-child\" data-id=\"c468704\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1ed0b animated-fast elementor-view-default elementor-invisible elementor-widget elementor-widget-global elementor-global-192 elementor-widget-icon\" data-id=\"7c1ed0b\" data-element_type=\"widget\" data-settings='{\"_animation\":\"rotateIn\"}' data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"36\" viewbox=\"0 0 36 36\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M20.4869 15.2169C24.4136 14.2511 27.0593 11.0565 27.0593 7.60846C27.0593 4.16042 24.4136 0.965787 20.4869 0V15.2169ZM20.7831 20.4869C21.7489 24.4136 24.9435 27.0593 28.3915 27.0593C31.8396 27.0593 35.0342 24.4136 36 20.4869H20.7831ZM8.94071 28.3915C8.94071 24.9435 11.5864 21.7489 15.5131 20.7831V36C11.5864 35.0342 8.94071 31.8396 8.94071 28.3915ZM0 15.5131H15.2169C14.2511 11.5864 11.0565 8.94071 7.60846 8.94071C4.16042 8.94071 0.965786 11.5864 0 15.5131Z\" fill=\"#0042AA\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2326e1 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"b2326e1\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Czym jest dyrektywa CSRD?<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb1de06 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"fb1de06\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Dyrektywa<\/strong> <strong>CSRD<\/strong> (Corporate Sustainability Reporting Directive) to unijny akt prawny, kt&oacute;ry okre?la dzia?ania sprawozdawcze du?ych firm w zakresie zr&oacute;wnowa?onego rozwoju. Ta regulacja zmienia zasady gry rynkowej. Nak?ada ona na du?e firmy obowi?zek <strong>raportowania<\/strong> <strong>CSRD<\/strong> opisuj?cego wp?yw ich dzia?alno?ci na ?rodowisko, spo?ecze?stwo i ?ad korporacyjny. Transparentno?? staje si? now? walut? w relacjach biznesowych. Dlatego rzetelne <strong>raportowanie<\/strong> <strong>niefinansowe<\/strong> <strong>CSRD<\/strong> jest teraz podstaw? budowania wiarygodno?ci. Standardy rynkowe ulegaj? w tym zakresie dynamicznym przemianom. Celem <strong>dyrektywy<\/strong> <strong>CSRD<\/strong> jest zwi?kszenie przejrzysto?ci oraz odpowiedzialno?ci przedsi?biorstw w zakresie ESG (Environmental, Social, Governance). Obowi?zek <strong>raportowania<\/strong> <strong>niefinansowego<\/strong> <strong>CSRD<\/strong> ma umo?liwi? inwestorom i interesariuszom lepsz? ocen? ryzyk i wp?ywu firm na zr&oacute;wnowa?ony rozw&oacute;j.<\/p>\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3b5b5b e-con-full e-flex e-con e-parent\" data-id=\"e3b5b5b\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[],\"background_background\":\"classic\"}'>\n\t\t<div class=\"elementor-element elementor-element-13a38f7 e-flex e-con-boxed e-con e-child\" data-id=\"13a38f7\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-44a4081 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"44a4081\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto jest obj?ty dyrektyw? CSRD?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee0182a animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ee0182a\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Dyrektywa obejmuje przede wszystkim du?e przedsi?biorstwa dzia?aj?ce w UE, kt&oacute;re spe?niaj? co najmniej dwa z trzech kryteri&oacute;w: zatrudniaj? powy?ej 250 pracownik&oacute;w, maj? roczny obr&oacute;t przekraczaj?cy 40 mln euro lub sum? bilansow? powy?ej 20 mln euro. Spe?nienie tych warunk&oacute;w automatycznie uruchamia nowe procedury. Sprawne <strong>wdro?enie<\/strong> <strong>CSRD<\/strong> w strukturach organizacji wymaga wi?c odpowiedniego przygotowania i strategii. Ka?dy podmiot musi wnikliwie zweryfikowa? swoj? sytuacj? prawn?. Obowi?zek <strong>raportowania<\/strong> <strong>CSRD<\/strong> dotyczy r&oacute;wnie? firm notowanych na gie?dzie w UE, z wyj?tkiem mikroprzedsi?biorstw. Od 2026 roku <strong>wdro?enie<\/strong> <strong>CSRD<\/strong> b?dzie stopniowo rozszerzane na niekt&oacute;re ma?e i ?rednie przedsi?biorstwa notowane na gie?dzie, cho? z pewnymi uproszczeniami w zakresie wymog&oacute;w.<\/p>\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9ca3b30 e-con-full e-flex e-con e-parent\" data-id=\"9ca3b30\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[],\"background_background\":\"classic\"}'>\n\t\t<div class=\"elementor-element elementor-element-1e1b4af e-flex e-con-boxed e-con e-child\" data-id=\"1e1b4af\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a505864 animated-fast elementor-view-default elementor-invisible elementor-widget elementor-widget-global elementor-global-192 elementor-widget-icon\" data-id=\"a505864\" data-element_type=\"widget\" data-settings='{\"_animation\":\"rotateIn\"}' data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"36\" viewbox=\"0 0 36 36\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M20.4869 15.2169C24.4136 14.2511 27.0593 11.0565 27.0593 7.60846C27.0593 4.16042 24.4136 0.965787 20.4869 0V15.2169ZM20.7831 20.4869C21.7489 24.4136 24.9435 27.0593 28.3915 27.0593C31.8396 27.0593 35.0342 24.4136 36 20.4869H20.7831ZM8.94071 28.3915C8.94071 24.9435 11.5864 21.7489 15.5131 20.7831V36C11.5864 35.0342 8.94071 31.8396 8.94071 28.3915ZM0 15.5131H15.2169C14.2511 11.5864 11.0565 8.94071 7.60846 8.94071C4.16042 8.94071 0.965786 11.5864 0 15.5131Z\" fill=\"#0042AA\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7ce1de animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"c7ce1de\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie s? wymogi audytowe dla CSRD?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e2fc1f animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"7e2fc1f\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Wymogi dla <strong>audytu<\/strong> <strong>CSRD<\/strong> obejmuj? obowi?zek przeprowadzenia niezale?nej, zewn?trznej weryfikacji raport&oacute;w niefinansowych przez uprawnione podmioty. Oceniaj? one kompletno??, prawdziwo?? i sp&oacute;jno?? danych oraz zgodno?? z obowi?zuj?cymi standardami, takimi jak ESRS. Audyt sprawdza tak?e procesy zbierania danych i zarz?dzania ryzykami ESG. Jako?? gromadzonych informacji ma du?e znaczenie. Nale?y pami?ta?, ?e sama <strong>dyrektywa<\/strong> <strong>CSRD<\/strong> ewoluuje w kierunku coraz wi?kszej precyzji wymaga?. Warto podkre?li?, ?e od 2026 roku wymagana jest co najmniej ograniczona forma zapewnienia (limited assurance). Natomiast od 2028 roku <strong>wdro?enie<\/strong> <strong>CSRD<\/strong> b?dzie wymaga?o pe?nej formy zapewnienia (reasonable assurance).<\/p><p>W obliczu tych zmian firma OZEOS zapewnia kompleksowe doradztwo, pomagaj?c firmom przygotowa? si? do nowych wymog&oacute;w raportowania, przej?? przez proces audytu i skutecznie spe?ni? wszystkie obowi?zki wynikaj?ce z dyrektywy. Z nami <strong>raportowanie niefinansowe CSRD<\/strong> stanie si? strategicznym narz?dziem, a nie tylko formalnym wymogiem.<\/p>\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a7dca4 e-flex e-con-boxed e-con e-parent\" data-id=\"1a7dca4\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d757612 e-con-full e-flex e-con e-child\" data-id=\"d757612\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b9c79c animated-fast elementor-view-default elementor-invisible elementor-widget elementor-widget-global elementor-global-192 elementor-widget-icon\" data-id=\"2b9c79c\" data-element_type=\"widget\" data-settings='{\"_animation\":\"rotateIn\"}' data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"36\" height=\"36\" viewbox=\"0 0 36 36\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M20.4869 15.2169C24.4136 14.2511 27.0593 11.0565 27.0593 7.60846C27.0593 4.16042 24.4136 0.965787 20.4869 0V15.2169ZM20.7831 20.4869C21.7489 24.4136 24.9435 27.0593 28.3915 27.0593C31.8396 27.0593 35.0342 24.4136 36 20.4869H20.7831ZM8.94071 28.3915C8.94071 24.9435 11.5864 21.7489 15.5131 20.7831V36C11.5864 35.0342 8.94071 31.8396 8.94071 28.3915ZM0 15.5131H15.2169C14.2511 11.5864 11.0565 8.94071 7.60846 8.94071C4.16042 8.94071 0.965786 11.5864 0 15.5131Z\" fill=\"#0042AA\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53d3ef5 animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"53d3ef5\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><strong>Contact<\/strong><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3836428 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"3836428\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Do you have any suggestions or comments? We are happy to answer any questions.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bac0c64 elementor-widget elementor-widget-template\" data-id=\"bac0c64\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"491\" class=\"elementor elementor-491\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60e04499 e-con-full e-flex e-con e-parent\" data-id=\"60e04499\" data-element_type=\"container\" data-settings='{\"jet_parallax_layout_list\":[]}'>\n\t\t\t\t<div class=\"elementor-element elementor-element-3de6977d animated-fast elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3de6977d\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Do you need any additional information? 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We are at your disposal from Monday to Friday from 9 am to 5 pm.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acceee2 animated-fast elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"acceee2\" data-element_type=\"widget\" data-settings='{\"_animation\":\"fadeInUp\"}' data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>ul. 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