ESG

Parkiet.com: Zasada undue cost or effort w uproszczonych ESRS-ach

Data: 26.01.2026

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Magdalena Dominiak

Data publikacji
26.01.2026

Artykuł autorstwa eksperta PKF (Magdalena Dominiak - Menedżer Zarządzający ESG,) ukazał się w styczniu 2026 r. na stronie parkiet.com

Jedną z kluczowych nowości w uproszczonych Europejskich Standardach Sprawozdawczości Zrównoważonego Rozwoju (ESRS) jest zasada undue cost or effort – czyli nadmiernego kosztu lub wysiłku. Choć od lat funkcjonuje w sprawozdawczości finansowej, w raportowaniu ESG dopiero zaczyna odgrywać realną rolę, przeniesiona wprost z podejścia znanego ze standardów IFRS S1 i S2.
Co to oznacza dla firm w praktyce: kiedy można skorzystać z ulgi, jak ją uzasadnić i gdzie przebiega granica między proporcjonalnością a „pójściem na skróty”? O tym w artykule na Parkiecie: Proporcjonalność w praktyce – nowe mechanizmy ulg w uproszczonych ESRS-ach.

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Parkiet.com: Zasada undue cost or effort w uproszczonych ESRS-ach

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