{"version":"1.0","provider_name":"TPA Poland","provider_url":"https:\/\/www.tpa-group.pl\/pl\/","author_name":"lukaszbazydlo","author_url":"https:\/\/www.tpa-group.pl\/pl\/author\/lukaszbazydlo\/","title":"Zasada podw\u00f3jnej istotno\u015bci w standardach ESRS - TPA Poland","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"SItDeBNEdr\"><a href=\"https:\/\/www.tpa-group.pl\/pl\/news\/zasada-podwojnej-istotnosci-w-standardach-esrs\/\">Zasada podw\u00f3jnej istotno\u015bci w standardach ESRS<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.tpa-group.pl\/pl\/news\/zasada-podwojnej-istotnosci-w-standardach-esrs\/embed\/#?secret=SItDeBNEdr\" width=\"600\" height=\"338\" title=\"&#8222;Zasada podw\u00f3jnej istotno\u015bci w standardach ESRS&#8221; &#8212; TPA Poland\" data-secret=\"SItDeBNEdr\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"Dyrektywa CSRD wprowadza obowi\u0105zek raportowania zr\u00f3wnowa\u017conego rozwoju zgodnie ze\u00a0standardami ESRS. Jednym z\u00a0pierwszych krok\u00f3w w\u00a0ramach przygotowania raportu jest przeprowadzenie analizy podw\u00f3jnej istotno\u015bci. Pozwoli to\u00a0na\u00a0wyodr\u0119bnienie z\u00a0bardzo szerokiej listy ujawnie\u0144 zawartych w\u00a0standardach tych, kt\u00f3re s\u0105\u00a0istotne dla danej jednostki i\u00a0kt\u00f3re powinny zosta\u0107 zaadresowane w\u00a0przygotowanym sprawozdaniu zr\u00f3wnowa\u017conego rozwoju.\u00a0Podw\u00f3jna istotno\u015b\u0107 jest koncepcj\u0105 \u0142\u0105cz\u0105c\u0105 istotno\u015b\u0107 finansow\u0105 z\u00a0istotno\u015bci\u0105 wp\u0142ywu. Zak\u0142ada, \u017ce\u00a0zagadnienie mo\u017ce by\u0107 [&hellip;]"}