CINXE.COM
Analiza podwójnej istotności - Grant Thornton
<!doctype html> <html lang="pl-PL"> <head> <meta charset="utf-8"> <meta http-equiv="x-ua-compatible" content="ie=edge"> <meta name="viewport" content="width=device-width, initial-scale=1, shrink-to-fit=no"> <meta http-equiv="X-UA-Compatible" content="IE=Edge"/> <meta name="og:type" content="website"/> <meta name="og:title" content="Analiza podwójnej istotności"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:site" content="@GrantThorntonPL"/> <meta name="twitter:title" content="Analiza podwójnej istotności"/> <meta name="twitter:url" content="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/"/> <meta name="og:url" content="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/"/> <meta name="twitter:description" content=""/> <meta property="og:description" content=""/> <link rel="shortcut icon" type="image/x-icon" href="https://grantthornton.pl/wp-content/themes/grantthornton/resources/favicon.ico"/> <meta name='robots' content='index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1'/> <link rel="canonical" href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/"/> <meta property="og:locale" content="pl_PL"/> <meta property="og:type" content="article"/> <meta property="og:title" content="Analiza podwójnej istotności - GrantThornton"/> <meta property="og:url" content="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/"/> <meta property="og:site_name" content="GrantThornton"/> <meta property="article:modified_time" content="2024-05-13T09:12:16+00:00"/> <meta property="og:image" content="https://grantthornton.pl/wp-content/uploads/2015/09/Uslugi-2-rzedu-v4-03.jpg"/> <meta property="og:image:width" content="1920"/> <meta property="og:image:height" content="1003"/> <meta property="og:image:type" content="image/jpeg"/> <meta name="twitter:card" content="summary_large_image"/> <meta name="twitter:image" content="https://grantthornton.pl/wp-content/uploads/2015/09/Uslugi-2-rzedu-v4-03.jpg"/> <script type="application/ld+json" class="yoast-schema-graph">{"@context":"https://schema.org","@graph":[{"@type":"WebPage","@id":"https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/","url":"https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/","name":"Analiza podwójnej istotności - GrantThornton","isPartOf":{"@id":"https://grantthornton.pl/#website"},"primaryImageOfPage":{"@id":"https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/#primaryimage"},"image":{"@id":"https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/#primaryimage"},"thumbnailUrl":"https://grantthornton.pl/wp-content/uploads/2015/09/hand_coins_orange-36pt.png","datePublished":"2024-03-13T14:38:09+00:00","dateModified":"2024-05-13T09:12:16+00:00","breadcrumb":{"@id":"https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/#breadcrumb"},"inLanguage":"pl-PL","potentialAction":[{"@type":"ReadAction","target":["https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/"]}]},{"@type":"ImageObject","inLanguage":"pl-PL","@id":"https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/#primaryimage","url":"https://grantthornton.pl/wp-content/uploads/2015/09/hand_coins_orange-36pt.png","contentUrl":"https://grantthornton.pl/wp-content/uploads/2015/09/hand_coins_orange-36pt.png","width":152,"height":152},{"@type":"BreadcrumbList","@id":"https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Strona główna","item":"https://grantthornton.pl/"},{"@type":"ListItem","position":2,"name":"ESG","item":"https://grantthornton.pl/usluga/esg/"},{"@type":"ListItem","position":3,"name":"Analiza podwójnej istotności"}]},{"@type":"WebSite","@id":"https://grantthornton.pl/#website","url":"https://grantthornton.pl/","name":"GrantThornton","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https://grantthornton.pl/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"pl-PL"}]}</script> <title>Analiza podwójnej istotności - Grant Thornton</title> <meta name="description" content=""/> <link rel="stylesheet" type="text/css" href="//grantthornton.pl/wp-content/cache/wpfc-minified/q665b9kx/9x1tc.css" media="all"/> <style id='safe-svg-svg-icon-style-inline-css'>.safe-svg-cover{text-align:center}.safe-svg-cover .safe-svg-inside{display:inline-block;max-width:100%}.safe-svg-cover svg{height:100%;max-height:100%;max-width:100%;width:100%}</style> <style id='global-styles-inline-css'>body{--wp--preset--color--black:#000000;--wp--preset--color--cyan-bluish-gray:#abb8c3;--wp--preset--color--white:#ffffff;--wp--preset--color--pale-pink:#f78da7;--wp--preset--color--vivid-red:#cf2e2e;--wp--preset--color--luminous-vivid-orange:#ff6900;--wp--preset--color--luminous-vivid-amber:#fcb900;--wp--preset--color--light-green-cyan:#7bdcb5;--wp--preset--color--vivid-green-cyan:#00d084;--wp--preset--color--pale-cyan-blue:#8ed1fc;--wp--preset--color--vivid-cyan-blue:#0693e3;--wp--preset--color--vivid-purple:#9b51e0;--wp--preset--color--primary:#4f2d7f;--wp--preset--color--purple:#a06dff;--wp--preset--color--blue:#00a4b3;--wp--preset--color--brown:#FFC23D;--wp--preset--color--red:#FF5149;--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple:linear-gradient(135deg,rgba(6,147,227,1) 0%,rgb(155,81,224) 100%);--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan:linear-gradient(135deg,rgb(122,220,180) 0%,rgb(0,208,130) 100%);--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange:linear-gradient(135deg,rgba(252,185,0,1) 0%,rgba(255,105,0,1) 100%);--wp--preset--gradient--luminous-vivid-orange-to-vivid-red:linear-gradient(135deg,rgba(255,105,0,1) 0%,rgb(207,46,46) 100%);--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray:linear-gradient(135deg,rgb(238,238,238) 0%,rgb(169,184,195) 100%);--wp--preset--gradient--cool-to-warm-spectrum:linear-gradient(135deg,rgb(74,234,220) 0%,rgb(151,120,209) 20%,rgb(207,42,186) 40%,rgb(238,44,130) 60%,rgb(251,105,98) 80%,rgb(254,248,76) 100%);--wp--preset--gradient--blush-light-purple:linear-gradient(135deg,rgb(255,206,236) 0%,rgb(152,150,240) 100%);--wp--preset--gradient--blush-bordeaux:linear-gradient(135deg,rgb(254,205,165) 0%,rgb(254,45,45) 50%,rgb(107,0,62) 100%);--wp--preset--gradient--luminous-dusk:linear-gradient(135deg,rgb(255,203,112) 0%,rgb(199,81,192) 50%,rgb(65,88,208) 100%);--wp--preset--gradient--pale-ocean:linear-gradient(135deg,rgb(255,245,203) 0%,rgb(182,227,212) 50%,rgb(51,167,181) 100%);--wp--preset--gradient--electric-grass:linear-gradient(135deg,rgb(202,248,128) 0%,rgb(113,206,126) 100%);--wp--preset--gradient--midnight:linear-gradient(135deg,rgb(2,3,129) 0%,rgb(40,116,252) 100%);--wp--preset--duotone--dark-grayscale:url('#wp-duotone-dark-grayscale');--wp--preset--duotone--grayscale:url('#wp-duotone-grayscale');--wp--preset--duotone--purple-yellow:url('#wp-duotone-purple-yellow');--wp--preset--duotone--blue-red:url('#wp-duotone-blue-red');--wp--preset--duotone--midnight:url('#wp-duotone-midnight');--wp--preset--duotone--magenta-yellow:url('#wp-duotone-magenta-yellow');--wp--preset--duotone--purple-green:url('#wp-duotone-purple-green');--wp--preset--duotone--blue-orange:url('#wp-duotone-blue-orange');--wp--preset--font-size--small:13px;--wp--preset--font-size--medium:20px;--wp--preset--font-size--large:36px;--wp--preset--font-size--x-large:42px;}.has-black-color{color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-color{color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-color{color:var(--wp--preset--color--white) !important;}.has-pale-pink-color{color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-color{color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-color{color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-color{color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-color{color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-color{color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-color{color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-color{color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-color{color:var(--wp--preset--color--vivid-purple) !important;}.has-black-background-color{background-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-background-color{background-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-background-color{background-color:var(--wp--preset--color--white) !important;}.has-pale-pink-background-color{background-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-background-color{background-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-background-color{background-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-background-color{background-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-background-color{background-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-background-color{background-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-background-color{background-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-background-color{background-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-background-color{background-color:var(--wp--preset--color--vivid-purple) !important;}.has-black-border-color{border-color:var(--wp--preset--color--black) !important;}.has-cyan-bluish-gray-border-color{border-color:var(--wp--preset--color--cyan-bluish-gray) !important;}.has-white-border-color{border-color:var(--wp--preset--color--white) !important;}.has-pale-pink-border-color{border-color:var(--wp--preset--color--pale-pink) !important;}.has-vivid-red-border-color{border-color:var(--wp--preset--color--vivid-red) !important;}.has-luminous-vivid-orange-border-color{border-color:var(--wp--preset--color--luminous-vivid-orange) !important;}.has-luminous-vivid-amber-border-color{border-color:var(--wp--preset--color--luminous-vivid-amber) !important;}.has-light-green-cyan-border-color{border-color:var(--wp--preset--color--light-green-cyan) !important;}.has-vivid-green-cyan-border-color{border-color:var(--wp--preset--color--vivid-green-cyan) !important;}.has-pale-cyan-blue-border-color{border-color:var(--wp--preset--color--pale-cyan-blue) !important;}.has-vivid-cyan-blue-border-color{border-color:var(--wp--preset--color--vivid-cyan-blue) !important;}.has-vivid-purple-border-color{border-color:var(--wp--preset--color--vivid-purple) !important;}.has-vivid-cyan-blue-to-vivid-purple-gradient-background{background:var(--wp--preset--gradient--vivid-cyan-blue-to-vivid-purple) !important;}.has-light-green-cyan-to-vivid-green-cyan-gradient-background{background:var(--wp--preset--gradient--light-green-cyan-to-vivid-green-cyan) !important;}.has-luminous-vivid-amber-to-luminous-vivid-orange-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-amber-to-luminous-vivid-orange) !important;}.has-luminous-vivid-orange-to-vivid-red-gradient-background{background:var(--wp--preset--gradient--luminous-vivid-orange-to-vivid-red) !important;}.has-very-light-gray-to-cyan-bluish-gray-gradient-background{background:var(--wp--preset--gradient--very-light-gray-to-cyan-bluish-gray) !important;}.has-cool-to-warm-spectrum-gradient-background{background:var(--wp--preset--gradient--cool-to-warm-spectrum) !important;}.has-blush-light-purple-gradient-background{background:var(--wp--preset--gradient--blush-light-purple) !important;}.has-blush-bordeaux-gradient-background{background:var(--wp--preset--gradient--blush-bordeaux) !important;}.has-luminous-dusk-gradient-background{background:var(--wp--preset--gradient--luminous-dusk) !important;}.has-pale-ocean-gradient-background{background:var(--wp--preset--gradient--pale-ocean) !important;}.has-electric-grass-gradient-background{background:var(--wp--preset--gradient--electric-grass) !important;}.has-midnight-gradient-background{background:var(--wp--preset--gradient--midnight) !important;}.has-small-font-size{font-size:var(--wp--preset--font-size--small) !important;}.has-medium-font-size{font-size:var(--wp--preset--font-size--medium) !important;}.has-large-font-size{font-size:var(--wp--preset--font-size--large) !important;}.has-x-large-font-size{font-size:var(--wp--preset--font-size--x-large) !important;}</style> <link rel="stylesheet" type="text/css" href="//grantthornton.pl/wp-content/cache/wpfc-minified/8hs8orik/9x1tc.css" media="all"/> <style id='moove_gdpr_frontend-inline-css'>#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main h3.tab-title, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main span.tab-title, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li a, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li button, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content .moove-gdpr-branding-cnt a, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder a.mgbutton, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder button.mgbutton, #moove_gdpr_cookie_modal .cookie-switch .cookie-slider:after, #moove_gdpr_cookie_modal .cookie-switch .slider:after, #moove_gdpr_cookie_modal .switch .cookie-slider:after, #moove_gdpr_cookie_modal .switch .slider:after, #moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content p, #moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content p a, #moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton, #moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content h1, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content h2, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content h3, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content h4, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content h5, #moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content h6, #moove_gdpr_cookie_modal .moove-gdpr-modal-content.moove_gdpr_modal_theme_v2 .moove-gdpr-modal-title .tab-title, #moove_gdpr_cookie_modal .moove-gdpr-modal-content.moove_gdpr_modal_theme_v2 .moove-gdpr-tab-main h3.tab-title, #moove_gdpr_cookie_modal .moove-gdpr-modal-content.moove_gdpr_modal_theme_v2 .moove-gdpr-tab-main span.tab-title, #moove_gdpr_cookie_modal .moove-gdpr-modal-content.moove_gdpr_modal_theme_v2 .moove-gdpr-branding-cnt a{font-weight:inherit} #moove_gdpr_cookie_modal,#moove_gdpr_cookie_info_bar,.gdpr_cookie_settings_shortcode_content{font-family:inherit}#moove_gdpr_save_popup_settings_button{background-color:#373737;color:#fff}#moove_gdpr_save_popup_settings_button:hover{background-color:#000}#moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton,#moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton{background-color:#4f2d7f}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder a.mgbutton,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder button.mgbutton,.gdpr_cookie_settings_shortcode_content .gdpr-shr-button.button-green{background-color:#4f2d7f;border-color:#4f2d7f}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder a.mgbutton:hover,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder button.mgbutton:hover,.gdpr_cookie_settings_shortcode_content .gdpr-shr-button.button-green:hover{background-color:#fff;color:#4f2d7f}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close span.gdpr-icon{background-color:#4f2d7f;border:1px solid #4f2d7f}#moove_gdpr_cookie_info_bar span.change-settings-button.focus-g,#moove_gdpr_cookie_info_bar span.change-settings-button:focus,#moove_gdpr_cookie_info_bar button.change-settings-button.focus-g,#moove_gdpr_cookie_info_bar button.change-settings-button:focus{-webkit-box-shadow:0 0 1px 3px #4f2d7f;-moz-box-shadow:0 0 1px 3px #4f2d7f;box-shadow:0 0 1px 3px #4f2d7f}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close i:hover,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close span.gdpr-icon:hover,#moove_gdpr_cookie_info_bar span[data-href]>u.change-settings-button{color:#4f2d7f}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected a span.gdpr-icon,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li.menu-item-selected button span.gdpr-icon{color:inherit}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li a span.gdpr-icon,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li button span.gdpr-icon{color:inherit}#moove_gdpr_cookie_modal .gdpr-acc-link{line-height:0;font-size:0;color:transparent;position:absolute}#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-close:hover i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li a,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li button,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li button i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-left-content #moove-gdpr-menu li a i,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-tab-main .moove-gdpr-tab-main-content a:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content span.change-settings-button:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.change-settings-button:hover,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content u.change-settings-button:hover,#moove_gdpr_cookie_info_bar span[data-href]>u.change-settings-button,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton:focus,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton:focus,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a:focus,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button:focus,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content span.change-settings-button.focus-g,span.change-settings-button:focus,button.change-settings-button.focus-g,button.change-settings-button:focus,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content u.change-settings-button.focus-g,#moove_gdpr_cookie_info_bar.moove-gdpr-dark-scheme .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content u.change-settings-button:focus{color:#4f2d7f}#moove_gdpr_cookie_modal.gdpr_lightbox-hide{display:none}#moove_gdpr_cookie_info_bar.gdpr-full-screen-infobar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content .moove-gdpr-cookie-notice p a{color:#4f2d7f!important}#moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content a.mgbutton,#moove_gdpr_cookie_info_bar .moove-gdpr-info-bar-container .moove-gdpr-info-bar-content button.mgbutton,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder a.mgbutton,#moove_gdpr_cookie_modal .moove-gdpr-modal-content .moove-gdpr-modal-footer-content .moove-gdpr-button-holder button.mgbutton,.gdpr-shr-button,#moove_gdpr_cookie_info_bar .moove-gdpr-infobar-close-btn{border-radius:0}</style> <link rel="stylesheet" type="text/css" href="//grantthornton.pl/wp-content/cache/wpfc-minified/5dyvb50/9x1tb.css" media="all"/> <link rel="https://api.w.org/" href="https://grantthornton.pl/wp-json/"/><link rel="EditURI" type="application/rsd+xml" title="RSD" href="https://grantthornton.pl/xmlrpc.php?rsd"/> <link rel="wlwmanifest" type="application/wlwmanifest+xml" href="https://grantthornton.pl/wp-includes/wlwmanifest.xml"/> <link rel='shortlink' href='https://grantthornton.pl/?p=44138'/> <link rel="alternate" type="application/json+oembed" href="https://grantthornton.pl/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fgrantthornton.pl%2Fusluga%2Fesg%2Fanaliza-podwojnej-istotnosci%2F"/> <link rel="alternate" type="text/xml+oembed" href="https://grantthornton.pl/wp-json/oembed/1.0/embed?url=https%3A%2F%2Fgrantthornton.pl%2Fusluga%2Fesg%2Fanaliza-podwojnej-istotnosci%2F&format=xml"/> <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-WR62TVQ');</script> <link rel="icon" href="https://grantthornton.pl/wp-content/uploads/2022/11/favicon.png" sizes="32x32"/> <link rel="icon" href="https://grantthornton.pl/wp-content/uploads/2022/11/favicon.png" sizes="192x192"/> <link rel="apple-touch-icon" href="https://grantthornton.pl/wp-content/uploads/2022/11/favicon.png"/> <meta name="msapplication-TileImage" content="https://grantthornton.pl/wp-content/uploads/2022/11/favicon.png"/> <style id="wp-custom-css">.h1_home{font-size:4.4rem;line-height:5.2rem;font-family:"GTWalsheimProMedium", sans-serif;color:#fff;}</style> <style id="wpforms-css-vars-root">:root{--wpforms-field-border-radius:3px;--wpforms-field-border-style:solid;--wpforms-field-border-size:1px;--wpforms-field-background-color:#ffffff;--wpforms-field-border-color:rgba( 0, 0, 0, 0.25 );--wpforms-field-border-color-spare:rgba( 0, 0, 0, 0.25 );--wpforms-field-text-color:rgba( 0, 0, 0, 0.7 );--wpforms-field-menu-color:#ffffff;--wpforms-label-color:rgba( 0, 0, 0, 0.85 );--wpforms-label-sublabel-color:rgba( 0, 0, 0, 0.55 );--wpforms-label-error-color:#d63637;--wpforms-button-border-radius:3px;--wpforms-button-border-style:none;--wpforms-button-border-size:1px;--wpforms-button-background-color:#066aab;--wpforms-button-border-color:#066aab;--wpforms-button-text-color:#ffffff;--wpforms-page-break-color:#066aab;--wpforms-background-image:none;--wpforms-background-position:center center;--wpforms-background-repeat:no-repeat;--wpforms-background-size:cover;--wpforms-background-width:100px;--wpforms-background-height:100px;--wpforms-background-color:rgba( 0, 0, 0, 0 );--wpforms-background-url:none;--wpforms-container-padding:0px;--wpforms-container-border-style:none;--wpforms-container-border-width:1px;--wpforms-container-border-color:#000000;--wpforms-container-border-radius:3px;--wpforms-field-size-input-height:43px;--wpforms-field-size-input-spacing:15px;--wpforms-field-size-font-size:16px;--wpforms-field-size-line-height:19px;--wpforms-field-size-padding-h:14px;--wpforms-field-size-checkbox-size:16px;--wpforms-field-size-sublabel-spacing:5px;--wpforms-field-size-icon-size:1;--wpforms-label-size-font-size:16px;--wpforms-label-size-line-height:19px;--wpforms-label-size-sublabel-font-size:14px;--wpforms-label-size-sublabel-line-height:17px;--wpforms-button-size-font-size:17px;--wpforms-button-size-height:41px;--wpforms-button-size-padding-h:15px;--wpforms-button-size-margin-top:10px;--wpforms-container-shadow-size-box-shadow:none;}</style> <script type="application/ld+json">{ "@context": { "@vocab": "http://schema.org/" }, "@graph": [ { "@type": "Organization", "name": "Grant Thornton", "url":"https://grantthornton.pl/", "logo":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" }, { "@type": "AccountingService", "parentOrganization": { "name":"Grant Thornton" }, "name":"Grant Thornton", "address": { "@type":"PostalAddress", "streetAddress": "Antoniego Baraniaka 88E", "addressLocality": "Poznań", "addressRegion": "Poland", "postalCode": "61-131", "telephone":"+48 61 625 1100", "email": "kontakt@pl.gt.com" }, "image":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" }, { "@type": "AccountingService", "parentOrganization": { "name":"Grant Thornton" }, "name":"Grant Thornton", "address": { "@type":"PostalAddress", "streetAddress": "Chłodna 52", "addressLocality": "Warszawa", "addressRegion": "Poland", "postalCode": "00-872", "telephone":"+48 22 205 4800", "email": "kontakt@pl.gt.com" }, "image":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" }, { "@type": "AccountingService", "parentOrganization": { "name":"Grant Thornton" }, "name":"Grant Thornton", "address": { "@type":"PostalAddress", "streetAddress": "Sokolnicza 5/71", "postalCode": "53-676", "addressLocality": "Wrocław", "addressRegion": "Poland", "telephone":"+48 71 733 7560", "email": "kontakt@pl.gt.com" }, "image":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" }, { "@type": "AccountingService", "parentOrganization": { "name":"Grant Thornton" }, "name":"Grant Thornton", "address": { "@type":"PostalAddress", "streetAddress": "Francuska 34", "postalCode": "40-028", "addressLocality": "Katowice", "addressRegion": "Poland", "telephone":"48 32 721 3700", "email": "kontakt@pl.gt.com" }, "image":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" }, { "@type": "AccountingService", "parentOrganization": { "name":"Grant Thornton" }, "name":"Grant Thornton", "address": { "@type":"PostalAddress", "streetAddress": "Dietla 52", "postalCode": "31-039", "addressLocality": "Kraków", "addressRegion": "Poland", "telephone":"+48 12 307 0785", "email": "kontakt@pl.gt.com" }, "image":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" }, { "@type": "AccountingService", "parentOrganization": { "name":"Grant Thornton" }, "name":"Grant Thornton", "address": { "@type":"PostalAddress", "streetAddress": "Grudziądzka 46-48", "postalCode": "87-100", "addressLocality": "Toruń", "addressRegion": "Poland", "telephone":"+48 56 663 7040", "email": "kontakt@pl.gt.com" }, "image":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" }, { "@type": "AccountingService", "parentOrganization": { "name":"Grant Thornton" }, "name":"Grant Thornton", "address": { "@type":"PostalAddress", "streetAddress": "Bartosza Głowackiego 20", "postalCode": "87-100", "addressLocality": "Toruń", "addressRegion": "Poland", "telephone":"+48 56 657 5591", "email": "kontakt@pl.gt.com" }, "image":"https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/grantthornton-logo2.png" } ] }</script> </head> <body class="service-template-default single single-service postid-44138 analiza-podwojnej-istotnosci app-data index-data singular-data single-data single-service-data single-service-analiza-podwojnej-istotnosci-data"> <header class="header"> <div class="container-global container" style="z-index:-1; opacity:0; max-height:0;"> <div class="global-reach"> <div class="global-reach__header"> <p class="title"> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 30 30"> <path fill="#000000" d="M26.471,15.58C26.48,15.387,26.5,15.196,26.5,15c0-3.504-1.58-6.641-4.059-8.752 c-0.021-0.02-0.039-0.042-0.064-0.058C20.379,4.514,17.807,3.5,15,3.5C8.659,3.5,3.5,8.659,3.5,15S8.659,26.5,15,26.5 c6.028,0,10.977-4.664,11.453-10.571C26.501,15.821,26.507,15.699,26.471,15.58z M25.5,15c0,0.129-0.015,0.254-0.019,0.381 c-1.075,0.354-1.372-0.126-1.823-0.892c-0.386-0.658-0.91-1.565-2.146-1.341c-0.011,0.002-0.019,0.009-0.029,0.012 c-0.011,0.003-0.022,0-0.033,0.004c-0.098,0.031-0.965,0.324-1.294,1.15c-0.218,0.549-0.139,1.167,0.236,1.837 c0.246,0.439,0.647,0.7,0.939,0.89c0.019,0.012,0.038,0.024,0.058,0.037c-0.026,0.018-0.056,0.037-0.089,0.058 c-1.032,0.646-1.585,1.068-1.898,2.918l-0.043,0.285c-0.168,1.155-0.396,1.871-1.003,1.871c-0.113,0-0.146-0.035-0.163-0.054 c-0.258-0.278-0.178-1.326-0.13-1.952c0.018-0.229,0.034-0.446,0.041-0.638l0.018-0.355c0.053-0.973,0.125-2.306-1.484-2.701 c-1.259-0.31-1.529-0.474-1.529-1.506c0-0.493,0.601-1.01,0.811-1.152c0.118-0.08,0.197-0.208,0.216-0.349 c0.019-0.142-0.024-0.285-0.117-0.393c-0.004-0.005-0.417-0.484-0.77-1.096c-0.273-0.473-0.073-1.115,0.511-1.636 c0.202-0.181,0.344-0.285,0.447-0.361c0.438-0.323,0.485-0.478,0.661-1.245c0.15-0.654,0.346-0.941,1.174-1.025 c0.578-0.057,0.808,0.078,1.126,0.266c0.333,0.196,0.747,0.435,1.487,0.389c0.802-0.056,1.316-0.499,1.617-0.956 C24.258,9.355,25.5,12.033,25.5,15z M4.5,15c0-3.539,1.765-6.668,4.456-8.571c0.348,0.136,1.642,0.781,1.64,2.844 c0,0.385-0.089,1.678-1.214,2.154c-1.038,0.438-1.491,1.525-1.51,1.571c-0.031,0.077-0.042,0.159-0.035,0.239 c-0.795-0.182-1.435,0.177-1.748,0.671c-0.461,0.729-0.278,1.687,0.446,2.328l1.042,0.92c-0.442,0.998-0.283,2.072,0.492,3.101 c0.845,1.122,0.92,1.752,0.944,2.658l0.019,0.713C6.297,21.73,4.5,18.573,4.5,15z M10.438,24.443 c-0.134-0.065-0.272-0.124-0.403-0.195c0.002-0.022,0.012-0.042,0.011-0.065l-0.034-1.295c-0.027-1.039-0.125-1.879-1.145-3.233 c-0.706-0.937-0.711-1.839-0.014-2.682c0.187-0.226,0.558-0.22,0.761-0.196c0.635,0.075,1.351,0.5,1.562,0.928 c0.316,0.641,0.972,0.757,1.45,0.841c0.169,0.03,0.451,0.08,0.502,0.136c0,0.001,0.031,0.07-0.021,0.289 c-0.169,0.717-0.554,1.229-0.999,1.823c-0.382,0.508-0.814,1.084-1.177,1.875C10.566,23.47,10.447,24.035,10.438,24.443z M15,25.5 c-1.198,0-2.346-0.212-3.419-0.583c-0.015-0.089-0.049-0.176-0.125-0.248c-0.002-0.004-0.164-0.383,0.386-1.583 c0.318-0.694,0.699-1.201,1.067-1.692c0.491-0.654,0.955-1.272,1.172-2.193c0.104-0.441,0.065-0.79-0.117-1.067 c-0.272-0.414-0.746-0.498-1.164-0.571c-0.396-0.07-0.642-0.125-0.728-0.299c-0.359-0.729-1.367-1.364-2.343-1.479 c-0.679-0.08-1.246,0.107-1.61,0.518l-0.923-0.815c-0.409-0.363-0.427-0.786-0.263-1.044c0.168-0.267,0.5-0.328,0.887-0.162 c0.035,0.015,0.083,0.045,0.139,0.077c0.32,0.184,0.805,0.462,1.148,0.097c0.31-0.327,0.129-0.764-0.198-1.294 c0.145-0.244,0.431-0.631,0.86-0.813c1.691-0.714,1.825-2.533,1.826-3.074c0.001-1.842-0.871-2.921-1.672-3.459 C11.43,4.979,13.159,4.5,15,4.5c2.458,0,4.717,0.856,6.509,2.276c-0.128,0.254-0.394,0.589-0.923,0.626 c-0.429,0.028-0.62-0.083-0.909-0.253c-0.371-0.219-0.833-0.49-1.735-0.399c-1.19,0.12-1.784,0.641-2.048,1.797 c-0.052,0.227-0.117,0.51-0.149,0.562c-0.014,0.016-0.079,0.064-0.13,0.102c-0.12,0.088-0.285,0.21-0.52,0.42 c-0.952,0.85-1.231,1.981-0.711,2.882c0.192,0.333,0.396,0.627,0.56,0.847c-0.367,0.345-0.834,0.926-0.834,1.644 c0,1.777,0.949,2.147,2.29,2.477c0.742,0.183,0.785,0.559,0.724,1.676l-0.018,0.374c-0.007,0.18-0.022,0.384-0.039,0.598 c-0.076,0.989-0.161,2.109,0.393,2.708c0.227,0.245,0.537,0.375,0.897,0.375c1.594,0,1.863-1.841,1.993-2.727l0.04-0.262 c0.252-1.493,0.601-1.711,1.476-2.258c0.313-0.196,0.673-0.475,0.677-0.892c0.003-0.435-0.352-0.665-0.665-0.869 c-0.228-0.148-0.486-0.316-0.611-0.54c-0.22-0.393-0.281-0.721-0.182-0.975c0.137-0.353,0.535-0.52,0.628-0.555 c0.481-0.072,0.675,0.166,1.084,0.863c0.372,0.632,0.886,1.508,2.044,1.508c0.167,0,0.354-0.026,0.549-0.066 C24.686,21.547,20.301,25.5,15,25.5z"/> </svg> </span> <span class="meta">GrantThornton</span> </p> <button type="button" class="button-close button"> <span class="visuallyhidden">Zamknij</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 15.642 15.642"> <path fill="#000000" fill-rule="evenodd" d="M8.882,7.821l6.541-6.541c0.293-0.293,0.293-0.768,0-1.061 c-0.293-0.293-0.768-0.293-1.061,0L7.821,6.76L1.28,0.22c-0.293-0.293-0.768-0.293-1.061,0c-0.293,0.293-0.293,0.768,0,1.061 l6.541,6.541L0.22,14.362c-0.293,0.293-0.293,0.768,0,1.061c0.147,0.146,0.338,0.22,0.53,0.22s0.384-0.073,0.53-0.22l6.541-6.541 l6.541,6.541c0.147,0.146,0.338,0.22,0.53,0.22c0.192,0,0.384-0.073,0.53-0.22c0.293-0.293,0.293-0.768,0-1.061L8.882,7.821z"/> </svg> </span> </button></div><div class="global-reach__body"> <ul class="global-tabs__nav nav nav-tabs" id="globalTab" role="tablist"> <li class="nav-item" role="tab" aria-controls="global" aria-selected="true"> <a class="nav-link" id="global-tab" data-toggle="tab" href="#global">Global</a> </li> <li class="nav-item" role="tab" aria-controls="africa" aria-selected="false"> <a class="nav-link" id="africa-tab" data-toggle="tab" href="#africa">Africa</a> </li> <li class="nav-item" role="tab" aria-controls="americas" aria-selected="false"> <a class="nav-link" id="americas-tab" data-toggle="tab" href="#americas">Americas</a> </li> <li class="nav-item" role="tab" aria-controls="asia-pacific" aria-selected="false"> <a class="nav-link" id="asia-pacific-tab" data-toggle="tab" href="#asia-pacific">Asia Pacific</a> </li> <li class="nav-item" role="tab" aria-controls="europe" aria-selected="false"> <a class="nav-link" id="europe-tab" data-toggle="tab" href="#europe">Europe</a> </li> <li class="nav-item" role="tab" aria-controls="middle-east" aria-selected="false"> <a class="nav-link" id="middle-east-tab" data-toggle="tab" href="#middle-east">Middle East</a> </li> </ul> <div class="global-tabs__content tab-content" id="globalTabContent"> <div class="tab-pane fade show active" id="global" role="tabpanel" aria-labelledby="global-tab"> <ul class="list"> <li class="list__item"> <a href="https://www.grantthornton.global/" target="_blank" rel="noopener noreferrer">Grant Thornton International</a> </li> </ul></div><div class="tab-pane fade" id="africa" role="tabpanel" aria-labelledby="africa-tab"> <ul class="list"> <li class="list__item"> <a href="https://gt.dz/" target="_blank" rel="noopener noreferrer">Algeria</a> </li> <li class="list__item"> <a href="https://www.gt.co.bw/" target="_blank" rel="noopener noreferrer">Botswana</a> </li> <li class="list__item"> <a href="https://www.grantthornton.rw/en/" target="_blank" rel="noopener noreferrer">Congo</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ci/" target="_blank" rel="noopener noreferrer">Cote D’Ivoire</a> </li> <li class="list__item"> <a href="https://www.grantthornton.global/en/locations/Egypt/" target="_blank" rel="noopener noreferrer">Egypt</a> </li> <li class="list__item"> <a href="https://www.et.gt.com/" target="_blank" rel="noopener noreferrer">Ethiopia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ga/en/" target="_blank" rel="noopener noreferrer">Gabon</a> </li> <li class="list__item"> <a href="https://www.grant-thornton-gn.com/" target="_blank" rel="noopener noreferrer">Guinea</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.ke/en/" target="_blank" rel="noopener noreferrer">Kenya</a> </li> <li class="list__item"> <a href="https://www.grantthornton.global/locations/Libya/" target="_blank" rel="noopener noreferrer">Libya</a> </li> <li class="list__item"> <a href="https://www.grantthornton.mu/" target="_blank" rel="noopener noreferrer">Mauritius</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ma/" target="_blank" rel="noopener noreferrer">Morocco</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.na/en/" target="_blank" rel="noopener noreferrer">Namibia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.ng/en/" target="_blank" rel="noopener noreferrer">Nigeria</a> </li> <li class="list__item"> <a href="https://www.grantthornton.rw/en/" target="_blank" rel="noopener noreferrer">Rwanda</a> </li> <li class="list__item"> <a href="https://www.grantthornton.sn/en/" target="_blank" rel="noopener noreferrer">Senegal</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.za/" target="_blank" rel="noopener noreferrer">South Africa</a> </li> <li class="list__item"> <a href="https://www.grantthornton.tg/" target="_blank" rel="noopener noreferrer">Togo</a> </li> <li class="list__item"> <a href="https://www.grantthornton.tn/" target="_blank" rel="noopener noreferrer">Tunisia</a> </li> <li class="list__item"> <a href="https://www.gtuganda.co.ug/" target="_blank" rel="noopener noreferrer">Uganda</a> </li> <li class="list__item"> <a href="https://www.gt.com.zm/en/" target="_blank" rel="noopener noreferrer">Zambia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.zw/en/" target="_blank" rel="noopener noreferrer">Zimbabwe</a> </li> </ul></div><div class="tab-pane fade" id="americas" role="tabpanel" aria-labelledby="americas-tab"> <ul class="list"> <li class="list__item"> <a href="https://www.grantthornton.ag/" target="_blank" rel="noopener noreferrer">Antigua</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.ar/en/" target="_blank" rel="noopener noreferrer">Argentina</a> </li> <li class="list__item"> <a href="https://www.grantthornton.sx/" target="_blank" rel="noopener noreferrer">Aruba, Bonaire, Curacao and St. Maarten</a> </li> <li class="list__item"> <a href="https://www.grantthornton.bz/" target="_blank" rel="noopener noreferrer">Belize</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.bo/" target="_blank" rel="noopener noreferrer">Bolivia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.br/" target="_blank" rel="noopener noreferrer">Brazil</a> </li> <li class="list__item"> <a href="https://www.grantthornton.vg/" target="_blank" rel="noopener noreferrer">British Virgin Islands</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ca/en/" target="_blank" rel="noopener noreferrer">Canada LLP</a> </li> <li class="list__item"> <a href="https://www.rcgt.com/fr/" target="_blank" rel="noopener noreferrer">Canada RCGT</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ky/" target="_blank" rel="noopener noreferrer">Cayman Islands</a> </li> <li class="list__item"> <a href="https://www.grantthornton.cl/" target="_blank" rel="noopener noreferrer">Chile</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.co/en/" target="_blank" rel="noopener noreferrer">Colombia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.cr/" target="_blank" rel="noopener noreferrer">Costa Rica</a> </li> <li class="list__item"> <a href="https://www.grantthornton.lc/en/" target="_blank" rel="noopener noreferrer">Dominica</a> </li> <li class="list__item"> <a href="https://www.grantthornton.do/" target="_blank" rel="noopener noreferrer">Dominican Republic</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ec/" target="_blank" rel="noopener noreferrer">Ecuador</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.sv/" target="_blank" rel="noopener noreferrer">El Salvador</a> </li> <li class="list__item"> <a href="https://www.grantthornton.lc/en/" target="_blank" rel="noopener noreferrer">Grenada</a> </li> <li class="list__item"> <a href="https://www.grantthornton.global/en/locations/guatemala/" target="_blank" rel="noopener noreferrer">Guatemala</a> </li> <li class="list__item"> <a href="https://www.grantthornton.hn/" target="_blank" rel="noopener noreferrer">Honduras</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.jm/" target="_blank" rel="noopener noreferrer">Jamaica</a> </li> <li class="list__item"> <a href="https://www.grantthornton.mx/" target="_blank" rel="noopener noreferrer">Mexico</a> </li> <li class="list__item"> <a href="https://www.grant-thornton.com.ni/" target="_blank" rel="noopener noreferrer">Nicaragua</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.pa/en/" target="_blank" rel="noopener noreferrer">Panama</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.py/" target="_blank" rel="noopener noreferrer">Paraguay</a> </li> <li class="list__item"> <a href="https://www.grantthornton.pe/en/" target="_blank" rel="noopener noreferrer">Peru</a> </li> <li class="list__item"> <a href="https://www.grantthornton.pr/" target="_blank" rel="noopener noreferrer">Puerto Rico</a> </li> <li class="list__item"> <a href="https://www.grantthornton.kn/" target="_blank" rel="noopener noreferrer">St Kitts</a> </li> <li class="list__item"> <a href="https://www.grantthornton.lc/en/" target="_blank" rel="noopener noreferrer">St Lucia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.lc/en/" target="_blank" rel="noopener noreferrer">St Vincent and the Grenadines</a> </li> <li class="list__item"> <a href="https://www.grantthornton.tt/" target="_blank" rel="noopener noreferrer">Trinidad & Tobago</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com/" target="_blank" rel="noopener noreferrer">United States</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.uy/en/" target="_blank" rel="noopener noreferrer">Uruguay</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.ve/" target="_blank" rel="noopener noreferrer">Venezuela</a> </li> </ul></div><div class="tab-pane fade" id="asia-pacific" role="tabpanel" aria-labelledby="asia-pacific-tab"> <ul class="list"> <li class="list__item"> <a href="https://www.grantthornton.af/" target="_blank" rel="noopener noreferrer">Afghanistan</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.au/" target="_blank" rel="noopener noreferrer">Australia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.bd/" target="_blank" rel="noopener noreferrer">Bangladesh</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.kh/" target="_blank" rel="noopener noreferrer">Cambodia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.cn/en/" target="_blank" rel="noopener noreferrer">China</a> </li> <li class="list__item"> <a href="https://www.grantthornton.cn/en/" target="_blank" rel="noopener noreferrer">Hong Kong</a> </li> <li class="list__item"> <a href="https://www.grantthornton.in/" target="_blank" rel="noopener noreferrer">India</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.id/" target="_blank" rel="noopener noreferrer">Indonesia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.jp/en/" target="_blank" rel="noopener noreferrer">Japan</a> </li> <li class="list__item"> <a href="https://www.grantthornton.global/en/" target="_blank" rel="noopener noreferrer">Korea</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.my/" target="_blank" rel="noopener noreferrer">Malaysia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.mn/" target="_blank" rel="noopener noreferrer">Mongolia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.mm/" target="_blank" rel="noopener noreferrer">Myanmar</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.nz/" target="_blank" rel="noopener noreferrer">New Zealand</a> </li> <li class="list__item"> <a href="https://www.grantthornton.pk/" target="_blank" rel="noopener noreferrer">Pakistan</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.ph/" target="_blank" rel="noopener noreferrer">Philippines</a> </li> <li class="list__item"> <a href="https://www.grantthornton.sg/" target="_blank" rel="noopener noreferrer">Singapore</a> </li> <li class="list__item"> <a href="https://www.grantthornton.tw/" target="_blank" rel="noopener noreferrer">Taiwan</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.th/" target="_blank" rel="noopener noreferrer">Thailand</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.vn/" target="_blank" rel="noopener noreferrer">Vietnam</a> </li> </ul></div><div class="tab-pane fade" id="europe" role="tabpanel" aria-labelledby="europe-tab"> <ul class="list"> <li class="list__item"> <a href="https://www.grantthornton.al/en/" target="_blank" rel="noopener noreferrer">Albania</a> </li> <li class="list__item"> <a href="https://www.grantthornton.am/" target="_blank" rel="noopener noreferrer">Armenia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.at/en/" target="_blank" rel="noopener noreferrer">Austria</a> </li> <li class="list__item"> <a href="https://www.grantthornton.az/" target="_blank" rel="noopener noreferrer">Azerbaijan</a> </li> <li class="list__item"> <a href="https://www.grantthornton.by/ru/" target="_blank" rel="noopener noreferrer">Belarus</a> </li> <li class="list__item"> <a href="https://www.grantthornton.be/en/" target="_blank" rel="noopener noreferrer">Belgium</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ba/" target="_blank" rel="noopener noreferrer">Bosnia and Herzegovina</a> </li> <li class="list__item"> <a href="https://www.grantthornton.bg" target="_blank" rel="noopener noreferrer">Bulgaria</a> </li> <li class="list__item"> <a href="https://www.grantthorntonci.com/en/" target="_blank" rel="noopener noreferrer">Channel Islands</a> </li> <li class="list__item"> <a href="https://www.grantthornton.hr/" target="_blank" rel="noopener noreferrer">Croatia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.cy/" target="_blank" rel="noopener noreferrer">Cyprus</a> </li> <li class="list__item"> <a href="https://www.grantthornton.cz/" target="_blank" rel="noopener noreferrer">Czech Republic</a> </li> <li class="list__item"> <a href="https://www.grantthornton.dk/" target="_blank" rel="noopener noreferrer">Denmark</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ee/" target="_blank" rel="noopener noreferrer">Estonia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.fi/en/" target="_blank" rel="noopener noreferrer">Finland</a> </li> <li class="list__item"> <a href="https://www.grantthornton.fr/fr/" target="_blank" rel="noopener noreferrer">France</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ge/" target="_blank" rel="noopener noreferrer">Georgia</a> </li> <li class="list__item"> <a href="https://www.wkgt.com/en/" target="_blank" rel="noopener noreferrer">Germany</a> </li> <li class="list__item"> <a href="https://www.grantthornton.gi/" target="_blank" rel="noopener noreferrer">Gibraltar</a> </li> <li class="list__item"> <a href="https://www.grant-thornton.gr/" target="_blank" rel="noopener noreferrer">Greece</a> </li> <li class="list__item"> <a href="https://www.grantthornton.hu/" target="_blank" rel="noopener noreferrer">Hungary</a> </li> <li class="list__item"> <a href="https://www.grantthornton.is/" target="_blank" rel="noopener noreferrer">Iceland</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ie/" target="_blank" rel="noopener noreferrer">Ireland</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.im/" target="_blank" rel="noopener noreferrer">Isle of Man</a> </li> <li class="list__item"> <a href="https://www.bgt-grantthornton.it/en/" target="_blank" rel="noopener noreferrer">Italy - Bernoni</a> </li> <li class="list__item"> <a href="https://www.ria-grantthornton.it/en/" target="_blank" rel="noopener noreferrer">Italy - Ria</a> </li> <li class="list__item"> <a href="https://www.grantthornton.kz/en/" target="_blank" rel="noopener noreferrer">Kazakhstan</a> </li> <li class="list__item"> <a href="https://www.grantthornton-ks.com/" target="_blank" rel="noopener noreferrer">Kosovo</a> </li> <li class="list__item"> <a href="https://www.grantthornton.kg/en/" target="_blank" rel="noopener noreferrer">Kyrgyzstan</a> </li> <li class="list__item"> <a href="https://www.grantthornton.lv/" target="_blank" rel="noopener noreferrer">Latvia</a> </li> <li class="list__item"> <a href="https://www.grant-thornton.ch/en/" target="_blank" rel="noopener noreferrer">Liechtenstein</a> </li> <li class="list__item"> <a href="https://www.grantthornton.lt/" target="_blank" rel="noopener noreferrer">Lithuania</a> </li> <li class="list__item"> <a href="https://www.grantthornton.lu/en/" target="_blank" rel="noopener noreferrer">Luxembourg</a> </li> <li class="list__item"> <a href="https://www.grantthornton.mk/en/" target="_blank" rel="noopener noreferrer">Macedonia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.mt/" target="_blank" rel="noopener noreferrer">Malta</a> </li> <li class="list__item"> <a href="https://www.grantthornton.md/" target="_blank" rel="noopener noreferrer">Moldova</a> </li> <li class="list__item"> <a href="https://www.grantthornton.mc/" target="_blank" rel="noopener noreferrer">Monaco</a> </li> <li class="list__item"> <a href="https://www.grantthornton.nl/" target="_blank" rel="noopener noreferrer">Netherlands</a> </li> <li class="list__item"> <a href="https://www.grantthorntonni.com/" target="_blank" rel="noopener noreferrer">Northern Ireland</a> </li> <li class="list__item"> <a href="https://www.grantthornton.no/en/" target="_blank" rel="noopener noreferrer">Norway</a> </li> <li class="list__item"> <a href="https://www.grantthornton.pt/" target="_blank" rel="noopener noreferrer">Portugal</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ro/" target="_blank" rel="noopener noreferrer">Romania</a> </li> <li class="list__item"> <a href="https://grantthornton.ru/" target="_blank" rel="noopener noreferrer">Russia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.rs/" target="_blank" rel="noopener noreferrer">Serbia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.sk/" target="_blank" rel="noopener noreferrer">Slovak Republic</a> </li> <li class="list__item"> <a href="https://www.grantthornton.si/" target="_blank" rel="noopener noreferrer">Slovenia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.es/en/" target="_blank" rel="noopener noreferrer">Spain</a> </li> <li class="list__item"> <a href="https://www.grantthornton.se/" target="_blank" rel="noopener noreferrer">Sweden</a> </li> <li class="list__item"> <a href="https://www.grant-thornton.ch/en/" target="_blank" rel="noopener noreferrer">Switzerland</a> </li> <li class="list__item"> <a href="https://www.grantthornton.tj/en/" target="_blank" rel="noopener noreferrer">Tajikistan</a> </li> <li class="list__item"> <a href="https://www.gtturkey.com/" target="_blank" rel="noopener noreferrer">Turkey</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ua/" target="_blank" rel="noopener noreferrer">Ukraine</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.uk/" target="_blank" rel="noopener noreferrer">UK</a> </li> <li class="list__item"> <a href="https://www.grantthornton.uz/" target="_blank" rel="noopener noreferrer">Uzbekistan</a> </li> </ul></div><div class="tab-pane fade" id="middle-east" role="tabpanel" aria-labelledby="middle-east-tab"> <ul class="list"> <li class="list__item"> <a href="https://www.grantthornton.bh" target="_blank" rel="noopener noreferrer">Bahrain</a> </li> <li class="list__item"> <a href="https://www.grantthornton.co.il/en/" target="_blank" rel="noopener noreferrer">Israel</a> </li> <li class="list__item"> <a href="https://www.grantthornton.com.kw/en/" target="_blank" rel="noopener noreferrer">Kuwait</a> </li> <li class="list__item"> <a href="https://www.grantthornton-lb.com/" target="_blank" rel="noopener noreferrer">Lebanon</a> </li> <li class="list__item"> <a href="https://www.grantthornton.om/en/" target="_blank" rel="noopener noreferrer">Oman</a> </li> <li class="list__item"> <a href="https://www.grantthornton.qa/" target="_blank" rel="noopener noreferrer">Qatar</a> </li> <li class="list__item"> <a href="https://sa.gt.com/" target="_blank" rel="noopener noreferrer">Saudi Arabia</a> </li> <li class="list__item"> <a href="https://www.grantthornton.ae/" target="_blank" rel="noopener noreferrer">UAE</a> </li> <li class="list__item"> <a href="https://www.gtyemen.com/" target="_blank" rel="noopener noreferrer">Yemen</a> </li> </ul></div></div></div></div></div><div class="container-header container"> <a href="https://grantthornton.pl/" class="header__logo" aria-label="Logo"> <svg viewBox="0 0 919 175" xmlns="http://www.w3.org/2000/svg"> <defs> <linearGradient y2="0.520988" x2="-0.010685" y1="0.44978" x1="0.998048" id="logo-gradient1"> <stop stop-color="#512178" offset="0"/> <stop stop-color="#512178" offset="0.1185"/> <stop stop-color="#512178" offset="0.1209"/> <stop stop-color="#603281" offset="0.2253"/> <stop stop-color="#7D5799" offset="0.4368"/> <stop stop-color="#9375AD" offset="0.6231"/> <stop stop-color="#A189BA" offset="0.775"/> <stop stop-color="#A790BF" offset="0.8736"/> <stop stop-color="#977BB1" offset="1"/> </linearGradient> <linearGradient y2="1.010009" x2="0.521531" y1="0.001822" x1="0.450299" id="logo-gradient2"> <stop stop-color="#512178" offset="0"/> <stop stop-color="#512178" offset="0.1185"/> <stop stop-color="#512178" offset="0.1209"/> <stop stop-color="#603281" offset="0.2253"/> <stop stop-color="#7D5799" offset="0.4368"/> <stop stop-color="#9375AD" offset="0.6231"/> <stop stop-color="#A189BA" offset="0.775"/> <stop stop-color="#A790BF" offset="0.8736"/> <stop stop-color="#977BB1" offset="1"/> </linearGradient> <linearGradient y2="0.478347" x2="1.009876" y1="0.549579" x1="0.001704" id="logo-gradient3"> <stop stop-color="#512178" offset="0"/> <stop stop-color="#512178" offset="0.1185"/> <stop stop-color="#512178" offset="0.1209"/> <stop stop-color="#603281" offset="0.2253"/> <stop stop-color="#7D5799" offset="0.4368"/> <stop stop-color="#9375AD" offset="0.6231"/> <stop stop-color="#A189BA" offset="0.775"/> <stop stop-color="#A790BF" offset="0.8736"/> <stop stop-color="#977BB1" offset="1"/> </linearGradient> <linearGradient y2="-0.010009" x2="0.478888" y1="0.998168" x1="0.550095" id="logo-gradient4"> <stop stop-color="#512178" offset="0"/> <stop stop-color="#512178" offset="0.1185"/> <stop stop-color="#512178" offset="0.1209"/> <stop stop-color="#603281" offset="0.2253"/> <stop stop-color="#7D5799" offset="0.4368"/> <stop stop-color="#9375AD" offset="0.6231"/> <stop stop-color="#A189BA" offset="0.775"/> <stop stop-color="#A790BF" offset="0.8736"/> <stop stop-color="#977BB1" offset="1"/> </linearGradient> </defs> <g> <rect fill="none" height="177" width="921" y="-1" x="-1"/> </g> <g> <g> <path d="m357,122.8c-8.4,0 -11.5,-3.7 -11.5,-9.6c0,-6.8 3.8,-10.3 13.7,-10.3l13.1,0l0,3.9c0,10.4 -6.4,16 -15.3,16zm-22.8,-8.5c0,8.1 4.7,16.8 19.4,16.8c8.5,0 14.4,-3.3 18.5,-8.5l1.4,7.2l9.2,0l0,-38.8c0,-16.6 -9.9,-19.5 -21.7,-19.5c-8.9,0 -20.6,2.6 -23.4,16l11.3,0c1.4,-5 4.8,-7.9 12,-7.9c5.9,0 11.5,2.1 11.5,11.5l0,4.1l-12.4,0c-15.1,0 -25.8,5 -25.8,19.1l0,0zm-30,15.5l10.6,0l0,-35.6c0,-8.3 5.1,-12 11.6,-12c2.2,0 4.5,0.1 6.8,0.5l0,-10.3c-2,-0.7 -3.8,-0.8 -5.6,-0.8c-5.9,0 -10.5,3.5 -12.8,8.4l-1.3,-6.9l-9.3,0l0,56.7zm376,0l10.6,0l0,-35.6c0,-8.3 5.1,-12 11.6,-12c2.2,0 4.5,0.1 6.8,0.5l0,-10.3c-2,-0.7 -3.8,-0.8 -5.6,-0.8c-5.9,0 -10.5,3.5 -12.8,8.4l-1.3,-6.9l-9.3,0l0,56.7zm-199.3,-47.6l0,-9.3l-11.6,0l0,-16.2l-10.9,1.7l0,14.5l-8.2,0l0,9.3l8.2,0l0,36.1c0,8.1 3,13 14.9,13c2.6,0 6.5,-0.5 8.9,-1.2l0,-8.1c-2.5,0.7 -4.8,0.8 -6.5,0.8c-5,0 -6.4,-2.4 -6.4,-7.6l0,-33l11.6,0zm319.9,0l0,-9.3l-11.7,0l0,-16.2l-10.9,1.7l0,14.5l-8.2,0l0,9.3l8.2,0l0,36.1c0,8.1 3,13 14.9,13c2.6,0 6.5,-0.5 8.9,-1.2l0,-8.1c-2.5,0.7 -4.8,0.8 -6.5,0.8c-5,0 -6.4,-2.4 -6.4,-7.6l0,-33l11.7,0zm-158,40.2c-10.2,0 -16.8,-7.1 -16.8,-21.2c0,-13.5 6.8,-21.1 16.9,-21.1c10.2,0 16.2,7.5 16.2,21.7c0,13.8 -6.2,20.6 -16.3,20.6l0,0zm189.6,0c-10.2,0 -16.8,-7.1 -16.8,-21.2c0,-13.5 6.8,-21.1 16.9,-21.1c10.2,0 16.2,7.5 16.2,21.7c0.1,13.8 -6.2,20.6 -16.3,20.6l0,0zm-115.8,7.4l10.4,0l0,-32.8c0,-9.4 4.1,-16 13.9,-16c9.2,0 12,3.9 12,13.5l0,35.2l10.6,0l0,-38.2c0,-13.1 -5.5,-19.9 -17.9,-19.9c-8.5,0 -14.8,3.1 -18.6,8.5l-1.3,-7.2l-9,0l0,56.9l-0.1,0zm-320.2,0l10.3,0l0,-32.8c0,-9.4 4.1,-16 13.9,-16c9.2,0 12,3.9 12,13.5l0,35.2l10.6,0l0,-38.2c0,-13.1 -5.5,-19.9 -17.9,-19.9c-8.5,0 -14.8,3.1 -18.6,8.5l-1.3,-7.2l-9,0l0,56.9zm473.6,0l10.3,0l0,-32.8c0,-9.4 4.1,-16 13.9,-16c9.2,0 12,3.9 12,13.5l0,35.2l10.6,0l0,-38.2c0,-13.1 -5.5,-19.9 -17.9,-19.9c-8.5,0 -14.8,3.1 -18.6,8.5l-1.3,-7.2l-9,0l0,56.9zm-316.6,-76.4l0,-9.2l-60.5,0l0,9.2l24.7,0l0,76.3l11.4,0l0,-76.3l24.4,0zm5.5,76.4l10.3,0l0,-32.8c0,-9.4 4,-16 13.9,-16c9.2,0 12,3.9 12,13.5l0,35.2l10.6,0l0,-38.2c0,-13.1 -5.5,-19.9 -17.9,-19.9c-8.5,0 -14.8,3.1 -18.6,8.5l0,-35.9l-10.3,0l0,85.6zm-297.2,-33.9l20.2,0l0,19c-6.2,5.4 -15.6,7.5 -23.2,7.5c-19,0 -29.8,-12.3 -29.8,-33.9c0,-22.9 11.6,-35.6 29.6,-35.6c10.7,0 18.7,3.8 26.3,11l6.7,-7.6c-6.8,-7.5 -18.5,-13 -31.8,-13c-26.8,0 -42.7,18.7 -42.7,44.9c0,25.7 13.2,43.5 41.9,43.5c15.8,0 28.1,-6.9 34.2,-13.5l0,-31l-31.3,0l0,8.7l-0.1,0zm381.9,-24.4c-18.8,0 -28.7,13 -28.7,30.1c0,17.7 9.8,29.4 27.4,29.4c17.5,0 28.4,-11.5 28.4,-29.7c0,-18.7 -10.1,-29.8 -27.1,-29.8l0,0zm189.6,0c-18.9,0 -28.7,13 -28.7,30.1c0,17.7 9.8,29.4 27.4,29.4c17.5,0 28.4,-11.5 28.4,-29.7c0,-18.7 -10.1,-29.8 -27.1,-29.8l0,0z" fill="#000000"/> </g> <g> <g> <path d="m87.1,54.7c13.4,4.3 24,14.2 31.2,28.4c1,1.9 1.5,4.7 0.9,6.4c0.2,-0.7 0.5,-1.3 0.7,-2c17.2,-54 -43.7,-90.3 -74.6,-74c-0.6,0.3 -1.2,0.6 -1.8,1c-39.7,23.6 -53.1,74.7 -30.5,114.8c-16.2,-30.9 20,-91.8 74.1,-74.6z" fill="url(#logo-gradient1)"/> <path d="m54.3,87.5c4.3,-13.4 14.2,-24 28.4,-31.2c1.9,-1 4.7,-1.5 6.4,-0.9c-0.7,-0.2 -1.3,-0.5 -2,-0.7c-54,-17.2 -90.3,43.7 -74.1,74.6c0.3,0.6 0.6,1.2 1,1.8c23.7,39.8 74.7,53.2 114.8,30.5c-30.8,16.2 -91.7,-20.1 -74.5,-74.1z" fill="url(#logo-gradient2)"/> <path d="m87.1,120.3c-13.4,-4.3 -24,-14.2 -31.2,-28.4c-1,-1.9 -1.5,-4.7 -0.9,-6.4c-0.2,0.7 -0.5,1.3 -0.7,2c-17.2,54 43.7,90.3 74.6,74.1c0.6,-0.3 1.2,-0.6 1.8,-1c39.8,-23.7 53.2,-74.7 30.5,-114.8c16.1,30.8 -20.1,91.7 -74.1,74.5z" fill="url(#logo-gradient3)"/> <path d="m119.9,87.5c-4.3,13.4 -14.2,24 -28.4,31.2c-1.9,1 -4.7,1.5 -6.4,0.9c0.7,0.2 1.3,0.5 2,0.7c54,17.2 90.3,-43.7 74,-74.6c-0.3,-0.6 -0.6,-1.2 -1,-1.8c-23.7,-39.8 -74.7,-53.2 -114.8,-30.5c30.9,-16.2 91.8,20.1 74.6,74.1z" fill="url(#logo-gradient4)"/> </g> </g> </g> </svg> </a> <div class="header__toggler"> <button type="button" class="toggle-button button" aria-label="Rozwiń/zwiń menu" aria-expanded="false"> <span class="toggle-button__box"> <span class="toggle-button__box__inner"></span> </span> <span class="visuallyhidden">menu</span> </button></div><nav class="header__navigation"> <div class="navigation" data-expand-text="Rozwiń/zwiń menu"> <ul id="main-menu" class="menu"><li id="menu-item-41111" class="custom menu-item-has-submenus mega-navigation1 menu-item menu-item-type-custom menu-item-object-custom current-menu-ancestor menu-item-has-children menu-item-41111"><a href="#">Oferta</a> <ul class="sub-menu"> <li id="menu-item-15125" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-15125"><a href="https://grantthornton.pl/usluga/audyt/">Audyt</a> <ul class="sub-menu"> <li id="menu-item-15126" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15126"><a href="https://grantthornton.pl/usluga/audyt/badanie-sprawozdan-finansowych/">Badanie sprawozdań finansowych</a></li> <li id="menu-item-15225" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15225"><a href="https://grantthornton.pl/usluga/audyt/miedzynarodowe-standardy-sprawozdawczosci-finansowej-mssfmsr/">Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF/MSR)</a></li> <li id="menu-item-15229" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15229"><a href="https://grantthornton.pl/usluga/audyt/przygotowanie-czesci-finansowej-prospektu-emisyjnego/">Przygotowanie części finansowej prospektu emisyjnego (IPO)</a></li> <li id="menu-item-15127" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15127"><a href="https://grantthornton.pl/usluga/audyt/inne-prace-bieglego-rewidenta-ekspertyzy-analizy-konsultacje/">Inne prace biegłego rewidenta: ekspertyzy, analizy, konsultacje</a></li> <li id="menu-item-15431" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15431"><a href="https://grantthornton.pl/usluga/audyt/audyt-wewnetrzny/">Audyt wewnętrzny</a></li> <li id="menu-item-21758" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-21758"><a href="https://grantthornton.pl/usluga/audyt/badanie-deklaracji-kompletnosci-lucid-verpackg/">Badanie Deklaracji Kompletności (LUCID, VerpackG)</a></li> </ul> </li> <li id="menu-item-43062" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-43062"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/">Doradztwo podatkowe</a> <ul class="sub-menu"> <li id="menu-item-15397" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15397"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/kontrola-i-postepowanie-podatkowe/">Kontrola i postępowanie podatkowe</a></li> <li id="menu-item-15394" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15394"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/audyt-podatkowy/">Audyt podatkowy</a></li> <li id="menu-item-15393" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15393"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ceny-transferowe/">Ceny transferowe</a></li> <li id="menu-item-15398" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15398"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/transgraniczne-delegowanie-pracownikow/">Transgraniczne delegowanie pracowników</a></li> <li id="menu-item-15396" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15396"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/jednolity-plik-kontrolny-jpk/">Jednolity Plik Kontrolny (JPK)</a></li> <li id="menu-item-16794" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-16794"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/procedury-podatkowe/">Procedury podatkowe</a></li> <li id="menu-item-15400" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15400"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ulga-br-ip-box-na-prototyp-na-ekspansje-na-robotyzacje/">Ulga: B+R, IP Box, na prototyp, na ekspansję, na robotyzację</a></li> <li id="menu-item-15401" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15401"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/polska-strefa-inwestycji/">Polska Strefa Inwestycji</a></li> <li id="menu-item-15395" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15395"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/akcyza-clo-i-klasyfikacja-cn/">Akcyza, cło, klasyfikacja CN i PKWiU</a></li> <li id="menu-item-39384" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-39384"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/estonski-cit-wdrozenie/">Estoński CIT – wdrożenie i kalkulator</a></li> <li id="menu-item-40271" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-40271"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ksef-biezace-wsparcie/">KSeF – bieżące wsparcie</a></li> <li id="menu-item-16793" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-16793"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/szkolenia/">Szkolenia podatkowe</a></li> <li id="menu-item-15399" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15399"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/interpretacje-indywidualne/">Interpretacje indywidualne</a></li> <li id="menu-item-37918" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-37918"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/mdr-officer/">MDR Officer</a></li> <li id="menu-item-37917" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-37917"><a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/informacja-o-strategii-podatkowej/">Informacja o strategii podatkowej</a></li> </ul> </li> <li id="menu-item-42955" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-42955"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/">Założenie i reorganizacja biznesu</a> <ul class="sub-menu"> <li id="menu-item-15403" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15403"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/sukcesja-biznesu/">Sukcesja biznesu</a></li> <li id="menu-item-15404" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15404"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/zalozenie-firmy/">Założenie firmy</a></li> <li id="menu-item-45326" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-45326"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/polaczenia-spolek/">Połączenia spółek</a></li> <li id="menu-item-45327" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-45327"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/podzial-spolek/">Podział spółek</a></li> <li id="menu-item-22253" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-22253"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-spolki/">Przekształcenie spółki</a></li> <li id="menu-item-44614" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44614"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-spolki-cywilnej/">Przekształcenie spółki cywilnej</a></li> <li id="menu-item-22098" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-22098"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-jednoosobowej-dzialalnosci-w-spolke/">Przekształcenie jednoosobowej działalności w spółkę</a></li> <li id="menu-item-45325" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-45325"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/procesy-transgraniczne-transgraniczne-przeksztalcenia-polaczenia-i-podzialy-spolek/">Procesy transgraniczne – transgraniczne przekształcenia, połączenia i podziały spółek</a></li> <li id="menu-item-15407" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15407"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/likwidacja-spolki-i-oddzialu/">Likwidacja spółki i oddziału</a></li> <li id="menu-item-45366" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-45366"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/aporty/">Aporty</a></li> <li id="menu-item-22258" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-22258"><a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/doradztwo-podatkowe-przy-polaczeniach-i-przeksztalceniach/">Doradztwo podatkowe w przekształceniach, połączeniach, podziałach, aportach</a></li> </ul> </li> <li id="menu-item-42910" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-42910"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/">Fuzje i Przejęcia</a> <ul class="sub-menu"> <li id="menu-item-15413" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15413"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/alokacja-ceny-nabycia/">Alokacja Ceny Nabycia</a></li> <li id="menu-item-15409" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15409"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/due-diligence/">Due diligence finansowe i podatkowe</a></li> <li id="menu-item-39003" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-39003"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/due-diligence-prawne/">Due diligence prawne</a></li> <li id="menu-item-22259" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-22259"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/doradztwo-podatkowe-przy-sprzedazy-firmy/">Doradztwo podatkowe przy sprzedaży firmy</a></li> <li id="menu-item-38673" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38673"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/doradztwo-prawne-w-transakcjach-ma/">Doradztwo prawne w transakcjach (M&A)</a></li> <li id="menu-item-15410" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15410"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/przejecie-firmy/">Przejęcie firmy</a></li> <li id="menu-item-15411" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15411"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/sprzedaz-firmy/">Sprzedaż firmy</a></li> <li id="menu-item-15412" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15412"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/wyceny/">Wyceny</a></li> <li id="menu-item-44295" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44295"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/transaction-forensics/">Transaction Forensics</a></li> <li id="menu-item-45172" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-45172"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/odnawialne-zrodla-energii-oze-doradztwo-transakcyjne/">Odnawialne Źródła Energii (OZE) – doradztwo transakcyjne</a></li> </ul> </li> <li id="menu-item-43647" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-43647"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/">Konsulting biznesowy</a> <ul class="sub-menu"> <li id="menu-item-38675" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38675"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/analiza-strategiczna/">Analiza strategiczna</a></li> <li id="menu-item-38679" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38679"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/doradztwo-organizacyjne-i-modelowanie-struktur-organizacyjnych/">Doradztwo organizacyjne i modelowanie struktur organizacyjnych</a></li> <li id="menu-item-38680" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38680"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/kursy-certyfikacyjne-dla-project-managerow-ipma-d/">Kursy certyfikacyjne dla Project Managerów (IPMA D) dla firm</a></li> <li id="menu-item-38681" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38681"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/model-biznesowy/">Model biznesowy</a></li> <li id="menu-item-38678" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38678"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/strategia-rozwoju-przedsiebiorstwa/">Strategia rozwoju przedsiębiorstwa</a></li> <li id="menu-item-38677" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38677"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/sukcesja-zarzadzania-w-firmie-rodzinnej/">Sukcesja zarządzania w Firmie Rodzinnej</a></li> <li id="menu-item-38682" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38682"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/zarzadzanie-projektami-project-program-portfolio-management/">Zarządzanie projektami (Project, Program and Portfolio Management)</a></li> <li id="menu-item-44296" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44296"><a href="https://grantthornton.pl/usluga/konsulting-biznesowy/uslugi-sledcze/">Usługi śledcze</a></li> </ul> </li> <li id="menu-item-43907" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-43907"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/">Konsulting cyfrowy</a> <ul class="sub-menu"> <li id="menu-item-21100" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-21100"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/audyt-dojrzalosci-cyfrowej/">Badanie dojrzałości cyfrowej</a></li> <li id="menu-item-43913" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43913"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/optymalizowanie-procesow-biznesowych-z-wykorzystaniem-ai/">Optymalizowanie procesów biznesowych z wykorzystaniem AI</a></li> <li id="menu-item-43911" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43911"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/ai-konsulting-dla-biznesu/">Konsulting AI</a></li> <li id="menu-item-43912" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43912"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/dynamiczne-zarzadzanie-zmiana-dla-nowoczesnych-organizacji/">Dynamiczne zarządzanie zmianą dla nowoczesnych organizacji</a></li> <li id="menu-item-43909" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43909"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/program-rozwoju-kompetencji-cyfrowych/">Program rozwoju kompetencji cyfrowych</a></li> <li id="menu-item-24759" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-24759"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/optymalizacja-srodowiska-pracy-cyfrowe-wsparcie-pracownikow/">Optymalizacja środowiska pracy. Cyfrowe wsparcie pracowników.</a></li> <li id="menu-item-21099" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-21099"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/audyt-e-commerce-i-optymalizacja-sprzedazy/">Optymalizacja sprzedaży i audyt e-commerce</a></li> <li id="menu-item-43908" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43908"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/projektowanie-produktow-i-uslug/">Projektowanie produktów i usług</a></li> <li id="menu-item-43910" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43910"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/analiza-trendow-i-konkurencji/">Analiza trendów i konkurencji</a></li> <li id="menu-item-15432" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15432"><a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/user-experience/">User Experience Design & Research</a></li> </ul> </li> <li id="menu-item-41808" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-41808"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/">Cyberbezpieczeństwo i outsourcing IT</a> <ul class="sub-menu"> <li id="menu-item-43872" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43872"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-bezpieczenstwa/">Audyt bezpieczeństwa</a></li> <li id="menu-item-43871" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43871"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-dostawcow-i-podwykonawcow/">Audyt dostawców oraz podwykonawców</a></li> <li id="menu-item-43870" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43870"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-zarzadzania-informatyka-i-bezpieczenstwem/">Audyt zarządzania informatyką i bezpieczeństwem</a></li> <li id="menu-item-43869" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43869"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-zgodnosci-z-wymaganiami-i-normami-bezpieczenstwa/">Audyt zgodności z wymaganiami i normami bezpieczeństwa</a></li> <li id="menu-item-41812" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-41812"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/obsluga-incydentow-bezpieczenstwa-i-informatyka-sledcza/">Obsługa incydentów bezpieczeństwa i informatyka śledcza</a></li> <li id="menu-item-41928" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-41928"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/obsluga-informatyczna-dla-firm-outsourcing-it/">Obsługa informatyczna dla firm (outsourcing IT)</a></li> <li id="menu-item-43863" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43863"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/ocena-reputacji-cyfrowej/">Ocena reputacji cyfrowej</a></li> <li id="menu-item-43874" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43874"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/przygotowanie-do-certyfikacji-bezpieczenstwa/">Przygotowanie do certyfikacji bezpieczeństwa</a></li> <li id="menu-item-41811" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-41811"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-bezpieczenstwem/">Strategia zarządzania bezpieczeństwem</a></li> <li id="menu-item-43865" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43865"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-ciagloscia-dzialania/">Strategia zarządzania ciągłością działania</a></li> <li id="menu-item-41810" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-41810"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-informatyka/">Strategia zarządzania informatyką</a></li> <li id="menu-item-41809" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-41809"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-ryzykiem-operacyjnym-w-informatyce/">Strategia zarządzania ryzykiem operacyjnym w informatyce</a></li> <li id="menu-item-43864" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43864"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/ubezpieczenie-od-cyberzagrozen/">Ubezpieczenie od cyberzagrożeń</a></li> <li id="menu-item-41941" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-41941"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/wirtualny-szef-it-vcio/">Wirtualny szef IT – vCIO</a></li> <li id="menu-item-24371" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-24371"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/wirtualny-szef-bezpieczenstwa-informacji/">Wirtualny Szef Bezpieczeństwa Informacji – vCISO</a></li> <li id="menu-item-44399" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44399"><a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/call-it-strategy-od-analizy-do-wdrozenia/">Call IT Strategy: od analizy do wdrożenia</a></li> </ul> </li> <li id="menu-item-42945" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-42945"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/">Doradztwo finansowe</a> <ul class="sub-menu"> <li id="menu-item-40757" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-40757"><a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/alokacja-ceny-nabycia/">Alokacja Ceny Nabycia</a></li> <li id="menu-item-15438" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15438"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/biznesplan-i-modelowanie-finansowe/">Biznesplan i modelowanie finansowe</a></li> <li id="menu-item-20462" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-20462"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/pozyskanie-finansowania-strukturyzacja-i-optymalizacja-dlugu/">Debt advisory – doradztwo w pozyskaniu, strukturyzacji i optymalizacji finansowania</a></li> <li id="menu-item-15437" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15437"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/fairness-opinion/">Fairness opinion</a></li> <li id="menu-item-15436" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15436"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/niezalezny-przeglad-przedsiebiorstw-ibr/">Niezależny Przegląd Przedsiębiorstw (IBR)</a></li> <li id="menu-item-16865" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-16865"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/test-prywatnego-inwestora-i-test-prywatnego-wierzyciela/">Test Prywatnego Inwestora i Test Prywatnego Wierzyciela</a></li> <li id="menu-item-15434" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15434"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/wyceny/">Wyceny</a></li> <li id="menu-item-15429" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15429"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/zarzadzanie-ryzykiem-finansowym/">Zarządzanie ryzykiem finansowym</a></li> <li id="menu-item-43711" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43711"><a href="https://grantthornton.pl/usluga/doradztwo-finansowe/zwrot-marzy-na-transakcjach-zabezpieczajacych/">Zwrot marży na transakcjach zabezpieczających</a></li> </ul> </li> <li id="menu-item-43315" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-43315"><a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/">Ochrona danych osobowych (RODO)</a> <ul class="sub-menu"> <li id="menu-item-15439" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15439"><a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/audyt-i-wdrozenie-rodo/">Audyt i wdrożenie RODO</a></li> <li id="menu-item-15441" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15441"><a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/rodo-outsourcing-ochrony-danych-osobowych/">Outsourcing funkcji inspektora ochrony danych osobowych (outsourcing IOD)</a></li> </ul> </li> <li id="menu-item-15444" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-15444"><a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/">Outsourcing finansowo-księgowy</a> <ul class="sub-menu"> <li id="menu-item-15446" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15446"><a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/outsourcing-rachunkowosci/">Outsourcing rachunkowości</a></li> <li id="menu-item-15443" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15443"><a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/nadzor-ksiegowy/">Nadzór księgowy</a></li> <li id="menu-item-42664" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-42664"><a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/uslugi-wsparcia-ksiegowego/">Usługi wsparcia księgowego</a></li> </ul> </li> <li id="menu-item-15452" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-15452"><a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/">Outsourcing kadr i płac</a> <ul class="sub-menu"> <li id="menu-item-15735" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15735"><a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/uslugi-kadrowo-placowe/">Usługi kadrowo-płacowe</a></li> <li id="menu-item-15449" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15449"><a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/zastepstwo-pracownikow-placowo-kadrowych/">Zastępstwo pracowników płacowo-kadrowych</a></li> <li id="menu-item-15450" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15450"><a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/kalkulacja-wynagrodzen-dla-kadry-menedzerskiej/">Kalkulacja wynagrodzeń dla kadry menedżerskiej</a></li> </ul> </li> <li id="menu-item-42763" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-42763"><a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/">Sprawozdawczość i Tax Compliance</a> <ul class="sub-menu"> <li id="menu-item-15447" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15447"><a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/tax-compliance/">Tax Compliance</a></li> <li id="menu-item-43931" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-43931"><a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/konsolidacja-i-sprawozdawczosc-msr-mssf/">Konsolidacja i sprawozdawczość MSR/MSSF</a></li> <li id="menu-item-42764" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-42764"><a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/sprawozdawczosc-gus-nbp-intrastat/">Sprawozdawczość GUS, NBP, Intrastat</a></li> <li id="menu-item-23835" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-23835"><a href="https://e-sf.grantthornton.pl/">e-Sprawozdania</a></li> </ul> </li> <li id="menu-item-42374" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-42374"><a href="https://grantthornton.pl/usluga/dotacje-dla-firm/">Dotacje dla firm</a> <ul class="sub-menu"> <li id="menu-item-42377" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-42377"><a href="https://grantthornton.pl/usluga/dotacje-dla-firm/analiza-rozwoju-przedsiebiorstwa-pod-katem-mozliwosci-pozyskania-dotacji/">Analiza rozwoju przedsiębiorstwa pod kątem możliwości pozyskania dotacji</a></li> <li id="menu-item-42375" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-42375"><a href="https://grantthornton.pl/usluga/dotacje-dla-firm/obsluga-i-doradztwo-w-trakcie-realizacji-projektu-dotacje/">Obsługa i doradztwo w trakcie realizacji projektu (dotacje)</a></li> <li id="menu-item-42376" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-42376"><a href="https://grantthornton.pl/usluga/dotacje-dla-firm/przygotowanie-dokumentacji-aplikacyjnej-dotacje/">Przygotowanie dokumentacji aplikacyjnej (dotacje)</a></li> </ul> </li> <li id="menu-item-39830" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-39830"><a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/">Wsparcie dla samorządów</a> <ul class="sub-menu"> <li id="menu-item-39833" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-39833"><a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/strategia-rozwoju-samorzadow/">Strategia rozwoju samorządów</a></li> <li id="menu-item-39831" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-39831"><a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/pozyskiwanie-dotacji-dla-samorzadow/">Pozyskiwanie dotacji dla samorządów</a></li> <li id="menu-item-39832" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-39832"><a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/programy-rewitalizacji/">Programy rewitalizacji</a></li> <li id="menu-item-42287" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-42287"><a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/program-cyberbezpieczny-samorzad/">Program „Cyberbezpieczny Samorząd”</a></li> </ul> </li> <li id="menu-item-42986" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-42986"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/">Kancelaria prawna</a> <ul class="sub-menu"> <li id="menu-item-15460" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15460"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/podzial-polaczenie-przeksztalcenie-spolki-doradztwo-prawne/">Podział, połączenie, przekształcenie spółki – doradztwo prawne</a></li> <li id="menu-item-15462" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-15462"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/obsluga-prawna-spolki/">Obsługa prawna spółki</a></li> <li id="menu-item-42334" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-42334"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/fundacja-rodzinna/">Fundacja Rodzinna</a></li> <li id="menu-item-45895" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-45895"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/audyt-fundacji-rodzinnej/">Audyt Fundacji Rodzinnej</a></li> <li id="menu-item-46033" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-46033"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/family-office/">Family Office</a></li> <li id="menu-item-20404" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-20404"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/due-diligence-prawne/">Due diligence prawne</a></li> <li id="menu-item-24927" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-24927"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/doradztwo-prawne-w-transakcjach-ma/">Doradztwo prawne w transakcjach (M&A)</a></li> <li id="menu-item-38692" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38692"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/prawo-pracy/">Prawo pracy</a></li> <li id="menu-item-38693" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38693"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/doradztwo-prawne-dla-e-commerce/">Doradztwo prawne dla e-commerce</a></li> <li id="menu-item-41248" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-41248"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/compliance-prawne/">Compliance prawne</a></li> <li id="menu-item-38694" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-38694"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/ochrona-praw-wlasnosci-intelektualnej/">Ochrona praw własności intelektualnej</a></li> <li id="menu-item-40180" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-40180"><a href="https://grantthornton.pl/usluga/kancelaria-prawna/nieruchomosci-doradztwo-prawne/">Nieruchomości – doradztwo prawne</a></li> </ul> </li> <li id="menu-item-44103" class="menu-item menu-item-type-post_type menu-item-object-service current-service-ancestor current-menu-ancestor current-menu-parent current-service-parent menu-item-has-children menu-item-44103"><a href="https://grantthornton.pl/usluga/esg/">ESG</a> <ul class="sub-menu"> <li id="menu-item-44104" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44104"><a href="https://grantthornton.pl/usluga/esg/weryfikacja-raportowania-zrownowazonego-rozwoju/">Weryfikacja raportowania zrównoważonego rozwoju</a></li> <li id="menu-item-44221" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44221"><a href="https://grantthornton.pl/usluga/esg/budowa-strategii-esg/">Budowa strategii ESG</a></li> <li id="menu-item-44105" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44105"><a href="https://grantthornton.pl/usluga/esg/unijna-taksonomia-dzialalnosci-zrownowazonej-srodowiskowo/">Unijna taksonomia działalności zrównoważonej środowiskowo</a></li> <li id="menu-item-44106" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44106"><a href="https://grantthornton.pl/usluga/esg/opracowanie-raportu-esg-zgodnie-z-csrd-i-esrs/">Opracowanie raportu ESG zgodnie z CSRD i ESRS</a></li> <li id="menu-item-44141" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44141"><a href="https://grantthornton.pl/usluga/esg/analiza-luki-esg/">Analiza luki ESG</a></li> <li id="menu-item-44140" class="menu-item menu-item-type-post_type menu-item-object-service current-menu-item menu-item-44140"><a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/" aria-current="page">Analiza podwójnej istotności</a></li> <li id="menu-item-44207" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44207"><a href="https://grantthornton.pl/usluga/esg/ocena-ryzyk-i-szans-klimatycznych/">Ocena ryzyk i szans klimatycznych</a></li> <li id="menu-item-44212" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44212"><a href="https://grantthornton.pl/usluga/esg/gospodarka-o-obiegu-zamknietym-goz/">Gospodarka o obiegu zamkniętym (GOZ)</a></li> <li id="menu-item-44213" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44213"><a href="https://grantthornton.pl/usluga/esg/liczenie-sladu-weglowego/">Liczenie śladu węglowego</a></li> <li id="menu-item-44256" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-44256"><a href="https://grantthornton.pl/usluga/esg/szkolenia-i-warsztaty-esg-know-how-i-budowanie-swiadomosci-esg/">Szkolenia i warsztaty ESG: know-how i budowanie świadomości ESG</a></li> </ul> </li> <li id="menu-item-20180" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-has-children menu-item-20180"><a href="https://grantthornton.pl/usluga/international-desks/">International desks</a> <ul class="sub-menu"> <li id="menu-item-20184" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-20184"><a href="https://grantthornton.pl/usluga/international-desks/german-desk/">German Desk</a></li> <li id="menu-item-20186" class="menu-item menu-item-type-post_type menu-item-object-service menu-item-20186"><a href="https://grantthornton.pl/usluga/international-desks/central-europe-desk-cee-business-group/">Central Europe Desk (CEE Business Group)</a></li> </ul> </li> </ul> </li> <li id="menu-item-15654" class="menu-item-has-submenus mega-navigation2 menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-15654"><a>Rynki</a> <ul class="sub-menu"> <li id="menu-item-15131" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15131"><a href="https://grantthornton.pl/rynek/firmy-rodzinne/">Firmy rodzinne</a></li> <li id="menu-item-15132" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15132"><a href="https://grantthornton.pl/rynek/energia-i-zasoby-naturalne/">Energia i zasoby naturalne</a></li> <li id="menu-item-15356" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15356"><a href="https://grantthornton.pl/rynek/jednostki-samorzadu-terytorialnego/">Jednostki samorządu terytorialnego</a></li> <li id="menu-item-15359" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15359"><a href="https://grantthornton.pl/rynek/nieruchomosci-i-budownictwo/">Nieruchomości i budownictwo</a></li> <li id="menu-item-15355" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15355"><a href="https://grantthornton.pl/rynek/technologie-media-i-telekomunikacja/">Nowe Technologie, Media i Telekomunikacja</a></li> <li id="menu-item-15357" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15357"><a href="https://grantthornton.pl/rynek/banki-fundusze-i-inne-podmioty-finansowe/">Branża finansowa – banki, fundusze i inne podmioty finansowe</a></li> <li id="menu-item-15358" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15358"><a href="https://grantthornton.pl/rynek/przemysl-drzewny-i-meblarstwo/">Przemysł drzewny i meblarstwo</a></li> <li id="menu-item-15354" class="menu-item menu-item-type-post_type menu-item-object-market menu-item-15354"><a href="https://grantthornton.pl/rynek/e-commerce-i-rynki-konsumenckie/">e-commerce i rynki konsumenckie</a></li> </ul> </li> <li id="menu-item-19046" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-19046"><a href="https://grantthornton.pl/artykuly/">Artykuły</a></li> <li id="menu-item-37201" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-37201"><a href="https://grantthornton.pl/wydarzenia/">Wydarzenia</a></li> <li id="menu-item-14341" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14341"><a href="https://grantthornton.pl/o-nas/">O nas</a></li> <li id="menu-item-14342" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14342"><a href="https://grantthornton.pl/kariera/">Kariera</a></li> <li id="menu-item-14343" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14343"><a href="https://grantthornton.pl/kontakt/">Kontakt</a></li> </ul> <ul class="lang"> <li class="lang-item lang-item-313 lang-item-en no-translation lang-item-first"><a lang="en-GB" hreflang="en-GB" href="https://grantthornton.pl/en/">en</a></li> <li class="lang-item lang-item-316 lang-item-de no-translation"><a lang="de-DE" hreflang="de-DE" href="https://grantthornton.pl/de/">de</a></li> </ul> <a href="https://www.grantthornton.global/en/locations/" target="_blank" class="button-globe button-globe--mobile button"> <span class="visuallyhidden">GrantThornton - regiony</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 30 30"> <path fill="#000000" d="M26.471,15.58C26.48,15.387,26.5,15.196,26.5,15c0-3.504-1.58-6.641-4.059-8.752 c-0.021-0.02-0.039-0.042-0.064-0.058C20.379,4.514,17.807,3.5,15,3.5C8.659,3.5,3.5,8.659,3.5,15S8.659,26.5,15,26.5 c6.028,0,10.977-4.664,11.453-10.571C26.501,15.821,26.507,15.699,26.471,15.58z M25.5,15c0,0.129-0.015,0.254-0.019,0.381 c-1.075,0.354-1.372-0.126-1.823-0.892c-0.386-0.658-0.91-1.565-2.146-1.341c-0.011,0.002-0.019,0.009-0.029,0.012 c-0.011,0.003-0.022,0-0.033,0.004c-0.098,0.031-0.965,0.324-1.294,1.15c-0.218,0.549-0.139,1.167,0.236,1.837 c0.246,0.439,0.647,0.7,0.939,0.89c0.019,0.012,0.038,0.024,0.058,0.037c-0.026,0.018-0.056,0.037-0.089,0.058 c-1.032,0.646-1.585,1.068-1.898,2.918l-0.043,0.285c-0.168,1.155-0.396,1.871-1.003,1.871c-0.113,0-0.146-0.035-0.163-0.054 c-0.258-0.278-0.178-1.326-0.13-1.952c0.018-0.229,0.034-0.446,0.041-0.638l0.018-0.355c0.053-0.973,0.125-2.306-1.484-2.701 c-1.259-0.31-1.529-0.474-1.529-1.506c0-0.493,0.601-1.01,0.811-1.152c0.118-0.08,0.197-0.208,0.216-0.349 c0.019-0.142-0.024-0.285-0.117-0.393c-0.004-0.005-0.417-0.484-0.77-1.096c-0.273-0.473-0.073-1.115,0.511-1.636 c0.202-0.181,0.344-0.285,0.447-0.361c0.438-0.323,0.485-0.478,0.661-1.245c0.15-0.654,0.346-0.941,1.174-1.025 c0.578-0.057,0.808,0.078,1.126,0.266c0.333,0.196,0.747,0.435,1.487,0.389c0.802-0.056,1.316-0.499,1.617-0.956 C24.258,9.355,25.5,12.033,25.5,15z M4.5,15c0-3.539,1.765-6.668,4.456-8.571c0.348,0.136,1.642,0.781,1.64,2.844 c0,0.385-0.089,1.678-1.214,2.154c-1.038,0.438-1.491,1.525-1.51,1.571c-0.031,0.077-0.042,0.159-0.035,0.239 c-0.795-0.182-1.435,0.177-1.748,0.671c-0.461,0.729-0.278,1.687,0.446,2.328l1.042,0.92c-0.442,0.998-0.283,2.072,0.492,3.101 c0.845,1.122,0.92,1.752,0.944,2.658l0.019,0.713C6.297,21.73,4.5,18.573,4.5,15z M10.438,24.443 c-0.134-0.065-0.272-0.124-0.403-0.195c0.002-0.022,0.012-0.042,0.011-0.065l-0.034-1.295c-0.027-1.039-0.125-1.879-1.145-3.233 c-0.706-0.937-0.711-1.839-0.014-2.682c0.187-0.226,0.558-0.22,0.761-0.196c0.635,0.075,1.351,0.5,1.562,0.928 c0.316,0.641,0.972,0.757,1.45,0.841c0.169,0.03,0.451,0.08,0.502,0.136c0,0.001,0.031,0.07-0.021,0.289 c-0.169,0.717-0.554,1.229-0.999,1.823c-0.382,0.508-0.814,1.084-1.177,1.875C10.566,23.47,10.447,24.035,10.438,24.443z M15,25.5 c-1.198,0-2.346-0.212-3.419-0.583c-0.015-0.089-0.049-0.176-0.125-0.248c-0.002-0.004-0.164-0.383,0.386-1.583 c0.318-0.694,0.699-1.201,1.067-1.692c0.491-0.654,0.955-1.272,1.172-2.193c0.104-0.441,0.065-0.79-0.117-1.067 c-0.272-0.414-0.746-0.498-1.164-0.571c-0.396-0.07-0.642-0.125-0.728-0.299c-0.359-0.729-1.367-1.364-2.343-1.479 c-0.679-0.08-1.246,0.107-1.61,0.518l-0.923-0.815c-0.409-0.363-0.427-0.786-0.263-1.044c0.168-0.267,0.5-0.328,0.887-0.162 c0.035,0.015,0.083,0.045,0.139,0.077c0.32,0.184,0.805,0.462,1.148,0.097c0.31-0.327,0.129-0.764-0.198-1.294 c0.145-0.244,0.431-0.631,0.86-0.813c1.691-0.714,1.825-2.533,1.826-3.074c0.001-1.842-0.871-2.921-1.672-3.459 C11.43,4.979,13.159,4.5,15,4.5c2.458,0,4.717,0.856,6.509,2.276c-0.128,0.254-0.394,0.589-0.923,0.626 c-0.429,0.028-0.62-0.083-0.909-0.253c-0.371-0.219-0.833-0.49-1.735-0.399c-1.19,0.12-1.784,0.641-2.048,1.797 c-0.052,0.227-0.117,0.51-0.149,0.562c-0.014,0.016-0.079,0.064-0.13,0.102c-0.12,0.088-0.285,0.21-0.52,0.42 c-0.952,0.85-1.231,1.981-0.711,2.882c0.192,0.333,0.396,0.627,0.56,0.847c-0.367,0.345-0.834,0.926-0.834,1.644 c0,1.777,0.949,2.147,2.29,2.477c0.742,0.183,0.785,0.559,0.724,1.676l-0.018,0.374c-0.007,0.18-0.022,0.384-0.039,0.598 c-0.076,0.989-0.161,2.109,0.393,2.708c0.227,0.245,0.537,0.375,0.897,0.375c1.594,0,1.863-1.841,1.993-2.727l0.04-0.262 c0.252-1.493,0.601-1.711,1.476-2.258c0.313-0.196,0.673-0.475,0.677-0.892c0.003-0.435-0.352-0.665-0.665-0.869 c-0.228-0.148-0.486-0.316-0.611-0.54c-0.22-0.393-0.281-0.721-0.182-0.975c0.137-0.353,0.535-0.52,0.628-0.555 c0.481-0.072,0.675,0.166,1.084,0.863c0.372,0.632,0.886,1.508,2.044,1.508c0.167,0,0.354-0.026,0.549-0.066 C24.686,21.547,20.301,25.5,15,25.5z"/> </svg> </span> </a></div><div class="actions"> <div class="search-box"> <button type="button" class="search-box__button button"> <span class="visuallyhidden">Szukaj</span> <span class="icon svg-container" aria-hidden="true"> <svg width="20" height="20" viewBox="0 0 20 20" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M19.8733 19.0067L14.8733 14.0067C14.7896 13.9292 14.6856 13.8771 14.5733 13.8567C16.0091 12.2346 16.7568 10.1171 16.658 7.95316C16.5592 5.78917 15.6216 3.74871 14.0439 2.26425C12.4663 0.779791 10.3726 -0.0319867 8.20657 0.000965348C6.04058 0.0339174 3.97254 0.909005 2.44078 2.44077C0.909014 3.97253 0.0339173 6.04059 0.000965341 8.20658C-0.0319867 10.3726 0.779797 12.4663 2.26426 14.0439C3.74872 15.6216 5.78918 16.5592 7.95316 16.658C10.1172 16.7568 12.2346 16.0091 13.8567 14.5733C13.8805 14.6837 13.9355 14.7849 14.015 14.865L19.015 19.865C19.1312 19.9338 19.267 19.9619 19.401 19.945C19.5349 19.9281 19.6595 19.8671 19.7549 19.7716C19.8504 19.6761 19.9114 19.5516 19.9283 19.4176C19.9452 19.2837 19.9171 19.1479 19.8483 19.0317L19.8733 19.0067ZM8.36499 15.465C6.96074 15.465 5.58803 15.0486 4.42044 14.2684C3.25285 13.4883 2.34282 12.3794 1.80544 11.082C1.26806 9.78467 1.12746 8.35712 1.40141 6.97985C1.67537 5.60259 2.35158 4.33748 3.34453 3.34452C4.33748 2.35157 5.60258 1.67537 6.97985 1.40142C8.35711 1.12746 9.78468 1.26806 11.082 1.80544C12.3794 2.34283 13.4883 3.25286 14.2684 4.42045C15.0486 5.58803 15.465 6.96075 15.465 8.365C15.4606 10.2467 14.7111 12.05 13.3806 13.3806C12.05 14.7111 10.2467 15.4606 8.36499 15.465Z" fill="#4F2D7F"/> </svg> </span> </button> <form role="search" method="get" class="search-box__form" action="https://grantthornton.pl/"> <label for="search-phrase" class="visuallyhidden">Wyszukaj frazę</label> <div class="field"> <button type="submit" class="submit-button button"> <span class="visuallyhidden">Szukaj</span> <span class="icon svg-container" aria-hidden="true" style="display: flex; align-items: center; margin-bottom: 4px;"> <svg width="20" height="20" viewBox="0 0 20 20" fill="none" xmlns="http://www.w3.org/2000/svg"> <path d="M19.8733 19.0067L14.8733 14.0067C14.7896 13.9292 14.6856 13.8771 14.5733 13.8567C16.0091 12.2346 16.7568 10.1171 16.658 7.95316C16.5592 5.78917 15.6216 3.74871 14.0439 2.26425C12.4663 0.779791 10.3726 -0.0319867 8.20657 0.000965348C6.04058 0.0339174 3.97254 0.909005 2.44078 2.44077C0.909014 3.97253 0.0339173 6.04059 0.000965341 8.20658C-0.0319867 10.3726 0.779797 12.4663 2.26426 14.0439C3.74872 15.6216 5.78918 16.5592 7.95316 16.658C10.1172 16.7568 12.2346 16.0091 13.8567 14.5733C13.8805 14.6837 13.9355 14.7849 14.015 14.865L19.015 19.865C19.1312 19.9338 19.267 19.9619 19.401 19.945C19.5349 19.9281 19.6595 19.8671 19.7549 19.7716C19.8504 19.6761 19.9114 19.5516 19.9283 19.4176C19.9452 19.2837 19.9171 19.1479 19.8483 19.0317L19.8733 19.0067ZM8.36499 15.465C6.96074 15.465 5.58803 15.0486 4.42044 14.2684C3.25285 13.4883 2.34282 12.3794 1.80544 11.082C1.26806 9.78467 1.12746 8.35712 1.40141 6.97985C1.67537 5.60259 2.35158 4.33748 3.34453 3.34452C4.33748 2.35157 5.60258 1.67537 6.97985 1.40142C8.35711 1.12746 9.78468 1.26806 11.082 1.80544C12.3794 2.34283 13.4883 3.25286 14.2684 4.42045C15.0486 5.58803 15.465 6.96075 15.465 8.365C15.4606 10.2467 14.7111 12.05 13.3806 13.3806C12.05 14.7111 10.2467 15.4606 8.36499 15.465Z" fill="#4F2D7F"/> </svg> </span> </button> <input type="search" name="s" id="search-phrase" class="field__input" placeholder="Wyszukaj frazę"> <button type="button" class="close-button button"> <span class="visuallyhidden">Zamknij wyszukiwarkę</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 15.642 15.642"> <path fill="#000000" fill-rule="evenodd" d="M8.882,7.821l6.541-6.541c0.293-0.293,0.293-0.768,0-1.061 c-0.293-0.293-0.768-0.293-1.061,0L7.821,6.76L1.28,0.22c-0.293-0.293-0.768-0.293-1.061,0c-0.293,0.293-0.293,0.768,0,1.061 l6.541,6.541L0.22,14.362c-0.293,0.293-0.293,0.768,0,1.061c0.147,0.146,0.338,0.22,0.53,0.22s0.384-0.073,0.53-0.22l6.541-6.541 l6.541,6.541c0.147,0.146,0.338,0.22,0.53,0.22c0.192,0,0.384-0.073,0.53-0.22c0.293-0.293,0.293-0.768,0-1.061L8.882,7.821z"/> </svg> </span> </button></div></form></div><ul class="lang"> <li class="lang-item lang-item-313 lang-item-en no-translation lang-item-first"><a lang="en-GB" hreflang="en-GB" href="https://grantthornton.pl/en/">en</a></li> <li class="lang-item lang-item-316 lang-item-de no-translation"><a lang="de-DE" hreflang="de-DE" href="https://grantthornton.pl/de/">de</a></li> </ul> <a href="https://www.grantthornton.global/en/locations/" target="_blank" class="button-globe button"> <span class="visuallyhidden">GrantThornton - regiony</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 30 30"> <path fill="#000000" d="M26.471,15.58C26.48,15.387,26.5,15.196,26.5,15c0-3.504-1.58-6.641-4.059-8.752 c-0.021-0.02-0.039-0.042-0.064-0.058C20.379,4.514,17.807,3.5,15,3.5C8.659,3.5,3.5,8.659,3.5,15S8.659,26.5,15,26.5 c6.028,0,10.977-4.664,11.453-10.571C26.501,15.821,26.507,15.699,26.471,15.58z M25.5,15c0,0.129-0.015,0.254-0.019,0.381 c-1.075,0.354-1.372-0.126-1.823-0.892c-0.386-0.658-0.91-1.565-2.146-1.341c-0.011,0.002-0.019,0.009-0.029,0.012 c-0.011,0.003-0.022,0-0.033,0.004c-0.098,0.031-0.965,0.324-1.294,1.15c-0.218,0.549-0.139,1.167,0.236,1.837 c0.246,0.439,0.647,0.7,0.939,0.89c0.019,0.012,0.038,0.024,0.058,0.037c-0.026,0.018-0.056,0.037-0.089,0.058 c-1.032,0.646-1.585,1.068-1.898,2.918l-0.043,0.285c-0.168,1.155-0.396,1.871-1.003,1.871c-0.113,0-0.146-0.035-0.163-0.054 c-0.258-0.278-0.178-1.326-0.13-1.952c0.018-0.229,0.034-0.446,0.041-0.638l0.018-0.355c0.053-0.973,0.125-2.306-1.484-2.701 c-1.259-0.31-1.529-0.474-1.529-1.506c0-0.493,0.601-1.01,0.811-1.152c0.118-0.08,0.197-0.208,0.216-0.349 c0.019-0.142-0.024-0.285-0.117-0.393c-0.004-0.005-0.417-0.484-0.77-1.096c-0.273-0.473-0.073-1.115,0.511-1.636 c0.202-0.181,0.344-0.285,0.447-0.361c0.438-0.323,0.485-0.478,0.661-1.245c0.15-0.654,0.346-0.941,1.174-1.025 c0.578-0.057,0.808,0.078,1.126,0.266c0.333,0.196,0.747,0.435,1.487,0.389c0.802-0.056,1.316-0.499,1.617-0.956 C24.258,9.355,25.5,12.033,25.5,15z M4.5,15c0-3.539,1.765-6.668,4.456-8.571c0.348,0.136,1.642,0.781,1.64,2.844 c0,0.385-0.089,1.678-1.214,2.154c-1.038,0.438-1.491,1.525-1.51,1.571c-0.031,0.077-0.042,0.159-0.035,0.239 c-0.795-0.182-1.435,0.177-1.748,0.671c-0.461,0.729-0.278,1.687,0.446,2.328l1.042,0.92c-0.442,0.998-0.283,2.072,0.492,3.101 c0.845,1.122,0.92,1.752,0.944,2.658l0.019,0.713C6.297,21.73,4.5,18.573,4.5,15z M10.438,24.443 c-0.134-0.065-0.272-0.124-0.403-0.195c0.002-0.022,0.012-0.042,0.011-0.065l-0.034-1.295c-0.027-1.039-0.125-1.879-1.145-3.233 c-0.706-0.937-0.711-1.839-0.014-2.682c0.187-0.226,0.558-0.22,0.761-0.196c0.635,0.075,1.351,0.5,1.562,0.928 c0.316,0.641,0.972,0.757,1.45,0.841c0.169,0.03,0.451,0.08,0.502,0.136c0,0.001,0.031,0.07-0.021,0.289 c-0.169,0.717-0.554,1.229-0.999,1.823c-0.382,0.508-0.814,1.084-1.177,1.875C10.566,23.47,10.447,24.035,10.438,24.443z M15,25.5 c-1.198,0-2.346-0.212-3.419-0.583c-0.015-0.089-0.049-0.176-0.125-0.248c-0.002-0.004-0.164-0.383,0.386-1.583 c0.318-0.694,0.699-1.201,1.067-1.692c0.491-0.654,0.955-1.272,1.172-2.193c0.104-0.441,0.065-0.79-0.117-1.067 c-0.272-0.414-0.746-0.498-1.164-0.571c-0.396-0.07-0.642-0.125-0.728-0.299c-0.359-0.729-1.367-1.364-2.343-1.479 c-0.679-0.08-1.246,0.107-1.61,0.518l-0.923-0.815c-0.409-0.363-0.427-0.786-0.263-1.044c0.168-0.267,0.5-0.328,0.887-0.162 c0.035,0.015,0.083,0.045,0.139,0.077c0.32,0.184,0.805,0.462,1.148,0.097c0.31-0.327,0.129-0.764-0.198-1.294 c0.145-0.244,0.431-0.631,0.86-0.813c1.691-0.714,1.825-2.533,1.826-3.074c0.001-1.842-0.871-2.921-1.672-3.459 C11.43,4.979,13.159,4.5,15,4.5c2.458,0,4.717,0.856,6.509,2.276c-0.128,0.254-0.394,0.589-0.923,0.626 c-0.429,0.028-0.62-0.083-0.909-0.253c-0.371-0.219-0.833-0.49-1.735-0.399c-1.19,0.12-1.784,0.641-2.048,1.797 c-0.052,0.227-0.117,0.51-0.149,0.562c-0.014,0.016-0.079,0.064-0.13,0.102c-0.12,0.088-0.285,0.21-0.52,0.42 c-0.952,0.85-1.231,1.981-0.711,2.882c0.192,0.333,0.396,0.627,0.56,0.847c-0.367,0.345-0.834,0.926-0.834,1.644 c0,1.777,0.949,2.147,2.29,2.477c0.742,0.183,0.785,0.559,0.724,1.676l-0.018,0.374c-0.007,0.18-0.022,0.384-0.039,0.598 c-0.076,0.989-0.161,2.109,0.393,2.708c0.227,0.245,0.537,0.375,0.897,0.375c1.594,0,1.863-1.841,1.993-2.727l0.04-0.262 c0.252-1.493,0.601-1.711,1.476-2.258c0.313-0.196,0.673-0.475,0.677-0.892c0.003-0.435-0.352-0.665-0.665-0.869 c-0.228-0.148-0.486-0.316-0.611-0.54c-0.22-0.393-0.281-0.721-0.182-0.975c0.137-0.353,0.535-0.52,0.628-0.555 c0.481-0.072,0.675,0.166,1.084,0.863c0.372,0.632,0.886,1.508,2.044,1.508c0.167,0,0.354-0.026,0.549-0.066 C24.686,21.547,20.301,25.5,15,25.5z"/> </svg> </span> </a></div></nav></div></header> <nav class="mega-navigation"> <div class="mega-nav1 mega-nav" data-content="mega-navigation1"> <div class="mega-nav-wrapper"> <div class="container"> <div class="mega-nav__row row"> <div class="nav-col col-lg-4 col-md-5"> <ul class="mega-navigation__list"> <li> <a href="https://grantthornton.pl/usluga/audyt/" class="nav-link" data-id="audyt">Audyt</a> </li> <li> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/" class="nav-link" data-id="doradztwo-podatkowe">Doradztwo podatkowe</a> </li> <li> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/" class="nav-link" data-id="zalozenie-i-reorganizacja-biznesu">Założenie i reorganizacja biznesu</a> </li> <li> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/" class="nav-link featured" data-id="fuzje-i-przejecia">Fuzje i Przejęcia</a> </li> <li> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/" class="nav-link featured" data-id="konsulting-biznesowy">Konsulting biznesowy</a> </li> <li> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/" class="nav-link" data-id="konsulting-cyfrowy">Konsulting cyfrowy</a> </li> <li> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/" class="nav-link featured" data-id="cyberbezpieczenstwo-i-outsourcing-it">Cyberbezpieczeństwo i outsourcing IT</a> </li> <li> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/" class="nav-link" data-id="doradztwo-finansowe">Doradztwo finansowe</a> </li> <li> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/" class="nav-link" data-id="kancelaria-prawna">Kancelaria prawna</a> </li> <li> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/" class="nav-link" data-id="outsourcing-finansowo-ksiegowy">Outsourcing finansowo-księgowy</a> </li> <li> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/" class="nav-link" data-id="outsourcing-kadr-i-plac">Outsourcing kadr i płac</a> </li> <li> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/" class="nav-link" data-id="sprawozdawczosc-i-tax-compliance">Sprawozdawczość i Tax Compliance</a> </li> <li> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/" class="nav-link" data-id="dotacje-dla-firm">Dotacje dla firm</a> </li> <li> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/" class="nav-link" data-id="wsparcie-dla-samorzadow">Wsparcie dla samorządów</a> </li> <li> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/" class="nav-link" data-id="ochrona-danych-osobowych-rodo">Ochrona danych osobowych (RODO)</a> </li> <li> <a href="https://grantthornton.pl/usluga/esg/" class="nav-link featured" data-id="esg">ESG</a> </li> <li> <a href="https://grantthornton.pl/usluga/international-desks/" class="nav-link" data-id="international-desks">International desks</a> </li> </ul></div><div class="row col-md-7 col-lg-8"> <div class="content-col col-xl-7 col-lg-12"> <div class="mega-navigation__content open" data-feature="audyt"> <p class="title"> <a href="https://grantthornton.pl/usluga/audyt/" class="name">Audyt <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/badanie-sprawozdan-finansowych/">Badanie sprawozdań finansowych</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/miedzynarodowe-standardy-sprawozdawczosci-finansowej-mssfmsr/">Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF/MSR)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/przygotowanie-czesci-finansowej-prospektu-emisyjnego/">Przygotowanie części finansowej prospektu emisyjnego (IPO)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/inne-prace-bieglego-rewidenta-ekspertyzy-analizy-konsultacje/">Inne prace biegłego rewidenta: ekspertyzy, analizy, konsultacje</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/audyt-wewnetrzny/">Audyt wewnętrzny</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/audyt/badanie-deklaracji-kompletnosci-lucid-verpackg/">Badanie Deklaracji Kompletności (LUCID, VerpackG)</a> </li> </ul></div><div class="mega-navigation__content" data-feature="doradztwo-podatkowe"> <p class="title"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/" class="name">Doradztwo podatkowe <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/kontrola-i-postepowanie-podatkowe/">Kontrola i postępowanie podatkowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/audyt-podatkowy/">Audyt podatkowy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ceny-transferowe/">Ceny transferowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/transgraniczne-delegowanie-pracownikow/">Transgraniczne delegowanie pracowników</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/jednolity-plik-kontrolny-jpk/">Jednolity Plik Kontrolny (JPK)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/procedury-podatkowe/">Procedury podatkowe</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ulga-br-ip-box-na-prototyp-na-ekspansje-na-robotyzacje/">Ulga: B+R, IP Box, na prototyp, na ekspansję, na robotyzację</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/informacja-o-strategii-podatkowej/">Informacja o strategii podatkowej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/polska-strefa-inwestycji/">Polska Strefa Inwestycji</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/doradztwo-podatkowe/estonski-cit-wdrozenie/">Estoński CIT – wdrożenie i kalkulator</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/ksef-biezace-wsparcie/">KSeF – bieżące wsparcie</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/mdr-officer/">MDR Officer</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/interpretacje-indywidualne/">Interpretacje indywidualne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/akcyza-clo-i-klasyfikacja-cn/">Akcyza, cło, klasyfikacja CN i PKWiU</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/szkolenia/">Szkolenia podatkowe</a> </li> </ul></div><div class="mega-navigation__content" data-feature="zalozenie-i-reorganizacja-biznesu"> <p class="title"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/" class="name">Założenie i reorganizacja biznesu <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/sukcesja-biznesu/">Sukcesja biznesu</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/zalozenie-firmy/">Założenie firmy</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/polaczenia-spolek/">Połączenia spółek</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/podzial-spolek/">Podział spółek</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-spolki/">Przekształcenie spółki</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-spolki-cywilnej/">Przekształcenie spółki cywilnej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/przeksztalcenie-jednoosobowej-dzialalnosci-w-spolke/">Przekształcenie jednoosobowej działalności w spółkę</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/procesy-transgraniczne-transgraniczne-przeksztalcenia-polaczenia-i-podzialy-spolek/">Procesy transgraniczne – transgraniczne przekształcenia, połączenia i podziały spółek</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/likwidacja-spolki-i-oddzialu/">Likwidacja spółki i oddziału</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/aporty/">Aporty</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/doradztwo-podatkowe-przy-polaczeniach-i-przeksztalceniach/">Doradztwo podatkowe w przekształceniach, połączeniach, podziałach, aportach</a> </li> </ul></div><div class="mega-navigation__content" data-feature="fuzje-i-przejecia"> <p class="title"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/" class="name">Fuzje i Przejęcia <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/alokacja-ceny-nabycia/">Alokacja Ceny Nabycia</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/due-diligence/">Due diligence finansowe i podatkowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/due-diligence-prawne/">Due diligence prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/doradztwo-podatkowe-przy-sprzedazy-firmy/">Doradztwo podatkowe przy sprzedaży firmy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/doradztwo-prawne-w-transakcjach-ma/">Doradztwo prawne w transakcjach (M&A)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/przejecie-firmy/">Przejęcie firmy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/sprzedaz-firmy/">Sprzedaż firmy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/wyceny/">Wyceny</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/fuzje-i-przejecia/transaction-forensics/">Transaction Forensics</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/fuzje-i-przejecia/odnawialne-zrodla-energii-oze-doradztwo-transakcyjne/">Odnawialne Źródła Energii (OZE) – doradztwo transakcyjne</a> </li> </ul></div><div class="mega-navigation__content" data-feature="konsulting-biznesowy"> <p class="title"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/" class="name">Konsulting biznesowy <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/analiza-strategiczna/">Analiza strategiczna</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/doradztwo-organizacyjne-i-modelowanie-struktur-organizacyjnych/">Doradztwo organizacyjne i modelowanie struktur organizacyjnych</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/kursy-certyfikacyjne-dla-project-managerow-ipma-d/">Kursy certyfikacyjne dla Project Managerów (IPMA D) dla firm</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/model-biznesowy/">Model biznesowy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/strategia-rozwoju-przedsiebiorstwa/">Strategia rozwoju przedsiębiorstwa</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/sukcesja-zarzadzania-w-firmie-rodzinnej/">Sukcesja zarządzania w Firmie Rodzinnej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/zarzadzanie-projektami-project-program-portfolio-management/">Zarządzanie projektami (Project, Program and Portfolio Management)</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/konsulting-biznesowy/uslugi-sledcze/">Usługi śledcze</a> </li> </ul></div><div class="mega-navigation__content" data-feature="konsulting-cyfrowy"> <p class="title"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/" class="name">Konsulting cyfrowy <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/audyt-dojrzalosci-cyfrowej/">Badanie dojrzałości cyfrowej</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/konsulting-cyfrowy/optymalizowanie-procesow-biznesowych-z-wykorzystaniem-ai/">Optymalizowanie procesów biznesowych z wykorzystaniem AI</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/konsulting-cyfrowy/ai-konsulting-dla-biznesu/">Konsulting AI</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/dynamiczne-zarzadzanie-zmiana-dla-nowoczesnych-organizacji/">Dynamiczne zarządzanie zmianą dla nowoczesnych organizacji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/program-rozwoju-kompetencji-cyfrowych/">Program rozwoju kompetencji cyfrowych</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/optymalizacja-srodowiska-pracy-cyfrowe-wsparcie-pracownikow/">Optymalizacja środowiska pracy. Cyfrowe wsparcie pracowników.</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/audyt-e-commerce-i-optymalizacja-sprzedazy/">Optymalizacja sprzedaży i audyt e-commerce</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/projektowanie-produktow-i-uslug/">Projektowanie produktów i usług</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/analiza-trendow-i-konkurencji/">Analiza trendów i konkurencji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/user-experience/">User Experience</a> </li> </ul></div><div class="mega-navigation__content" data-feature="cyberbezpieczenstwo-i-outsourcing-it"> <p class="title"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/" class="name">Cyberbezpieczeństwo i outsourcing IT <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-bezpieczenstwa/">Audyt bezpieczeństwa</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-dostawcow-i-podwykonawcow/">Audyt dostawców oraz podwykonawców</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/audyt-zarzadzania-informatyka-i-bezpieczenstwem/">Audyt zarządzania informatyką i bezpieczeństwem</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/obsluga-incydentow-bezpieczenstwa-i-informatyka-sledcza/">Obsługa incydentów bezpieczeństwa i informatyka śledcza</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/obsluga-informatyczna-dla-firm-outsourcing-it/">Obsługa informatyczna dla firm (outsourcing IT)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/ocena-reputacji-cyfrowej/">Ocena reputacji cyfrowej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/przygotowanie-do-certyfikacji-bezpieczenstwa/">Przygotowanie do certyfikacji bezpieczeństwa</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-bezpieczenstwem/">Strategia zarządzania bezpieczeństwem</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-ciagloscia-dzialania/">Strategia zarządzania ciągłością działania</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-informatyka/">Strategia zarządzania informatyką</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/strategia-zarzadzania-ryzykiem-operacyjnym-w-informatyce/">Strategia zarządzania ryzykiem operacyjnym w informatyce</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/ubezpieczenie-od-cyberzagrozen/">Ubezpieczenie od cyberzagrożeń</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/wirtualny-szef-it-vcio/">Wirtualny szef IT – vCIO</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/wirtualny-szef-bezpieczenstwa-informacji/">Wirtualny Szef Bezpieczeństwa Informacji – vCISO</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/call-it-strategy-od-analizy-do-wdrozenia/">Call IT Strategy: od analizy do wdrożenia</a> </li> </ul></div><div class="mega-navigation__content" data-feature="doradztwo-finansowe"> <p class="title"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/" class="name">Doradztwo finansowe <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/alokacja-ceny-nabycia/">Alokacja Ceny Nabycia</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/biznesplan-i-modelowanie-finansowe/">Biznesplan i modelowanie finansowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/pozyskanie-finansowania-strukturyzacja-i-optymalizacja-dlugu/">Debt advisory – doradztwo w pozyskaniu, strukturyzacji i optymalizacji finansowania</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/fairness-opinion/">Fairness opinion</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/niezalezny-przeglad-przedsiebiorstw-ibr/">Niezależny Przegląd Przedsiębiorstw (IBR)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/test-prywatnego-inwestora-i-test-prywatnego-wierzyciela/">Test Prywatnego Inwestora i Test Prywatnego Wierzyciela</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/wyceny/">Wyceny</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/zarzadzanie-ryzykiem-finansowym/">Zarządzanie ryzykiem finansowym</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/zwrot-marzy-na-transakcjach-zabezpieczajacych/">Zwrot marży na transakcjach zabezpieczających</a> </li> </ul></div><div class="mega-navigation__content" data-feature="kancelaria-prawna"> <p class="title"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/" class="name">Kancelaria prawna <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/podzial-polaczenie-przeksztalcenie-spolki-doradztwo-prawne/">Podział, połączenie, przekształcenie spółki – doradztwo prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/obsluga-prawna-spolki/">Obsługa prawna spółki</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/fundacja-rodzinna/">Fundacja Rodzinna</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/kancelaria-prawna/audyt-fundacji-rodzinnej/">Audyt Fundacji Rodzinnej</a> </li> <li class="list__item"> <a class="featured" href="https://grantthornton.pl/usluga/kancelaria-prawna/family-office/">Family Office</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/due-diligence-prawne/">Due diligence prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/doradztwo-prawne-w-transakcjach-ma/">Doradztwo prawne w transakcjach (M&A)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/prawo-pracy/">Prawo pracy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/doradztwo-prawne-dla-e-commerce/">Doradztwo prawne dla e-commerce</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/compliance-prawne/">Compliance prawne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/ochrona-praw-wlasnosci-intelektualnej/">Ochrona praw własności intelektualnej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/nieruchomosci-doradztwo-prawne/">Nieruchomości – doradztwo prawne</a> </li> </ul></div><div class="mega-navigation__content" data-feature="outsourcing-finansowo-ksiegowy"> <p class="title"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/" class="name">Outsourcing finansowo-księgowy <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/outsourcing-rachunkowosci/">Outsourcing rachunkowości</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/nadzor-ksiegowy/">Nadzór księgowy</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/uslugi-wsparcia-ksiegowego/">Usługi wsparcia księgowego</a> </li> </ul></div><div class="mega-navigation__content" data-feature="outsourcing-kadr-i-plac"> <p class="title"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/" class="name">Outsourcing kadr i płac <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/kalkulacja-wynagrodzen-dla-kadry-menedzerskiej/">Kalkulacja wynagrodzeń dla kadry menedżerskiej</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/uslugi-kadrowo-placowe/">Usługi kadrowo-płacowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/zastepstwo-pracownikow-placowo-kadrowych/">Zastępstwo pracowników płacowo-kadrowych</a> </li> </ul></div><div class="mega-navigation__content" data-feature="sprawozdawczosc-i-tax-compliance"> <p class="title"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/" class="name">Sprawozdawczość i Tax Compliance <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/tax-compliance/">Tax Compliance</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/konsolidacja-i-sprawozdawczosc-msr-mssf/">Konsolidacja i sprawozdawczość MSR/MSSF</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/sprawozdawczosc-gus-nbp-intrastat/">Sprawozdawczość GUS, NBP, Intrastat</a> </li> <li class="list__item"> <a href="https://e-sf.grantthornton.pl/">e-Sprawozdania</a> </li> </ul></div><div class="mega-navigation__content" data-feature="dotacje-dla-firm"> <p class="title"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/" class="name">Dotacje dla firm <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/analiza-rozwoju-przedsiebiorstwa-pod-katem-mozliwosci-pozyskania-dotacji/">Analiza rozwoju przedsiębiorstwa pod kątem możliwości pozyskania dotacji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/obsluga-i-doradztwo-w-trakcie-realizacji-projektu-dotacje/">Obsługa i doradztwo w trakcie realizacji projektu (dotacje)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/przygotowanie-dokumentacji-aplikacyjnej-dotacje/">Przygotowanie dokumentacji aplikacyjnej (dotacje)</a> </li> </ul></div><div class="mega-navigation__content" data-feature="wsparcie-dla-samorzadow"> <p class="title"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/" class="name">Wsparcie dla samorządów <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/pozyskiwanie-dotacji-dla-samorzadow/">Pozyskiwanie dotacji dla samorządów</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/programy-rewitalizacji/">Programy rewitalizacji</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/strategia-rozwoju-samorzadow/">Strategia rozwoju samorządów</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/program-cyberbezpieczny-samorzad/">Program „Cyberbezpieczny Samorząd”</a> </li> </ul></div><div class="mega-navigation__content" data-feature="ochrona-danych-osobowych-rodo"> <p class="title"> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/" class="name">Ochrona danych osobowych (RODO) <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/audyt-i-wdrozenie-rodo/">Audyt i wdrożenie RODO</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/rodo-outsourcing-ochrony-danych-osobowych/">Outsourcing funkcji inspektora ochrony danych osobowych (outsourcing IOD)</a> </li> </ul></div><div class="mega-navigation__content" data-feature="esg"> <p class="title"> <a href="https://grantthornton.pl/usluga/esg/" class="name">ESG <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/weryfikacja-raportowania-zrownowazonego-rozwoju/">Weryfikacja raportowania zrównoważonego rozwoju</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/budowa-strategii-esg/">Budowa strategii ESG</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/unijna-taksonomia-dzialalnosci-zrownowazonej-srodowiskowo/">Unijna taksonomia działalności zrównoważonej środowiskowo</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/opracowanie-raportu-esg-zgodnie-z-csrd-i-esrs/">Opracowanie raportu ESG zgodnie z CSRD i ESRS</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/">Analiza podwójnej istotności</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/analiza-luki-esg/">Analiza luki ESG</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/ocena-ryzyk-i-szans-klimatycznych/">Ocena ryzyk i szans klimatycznych</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/liczenie-sladu-weglowego/">Liczenie śladu węglowego</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/gospodarka-o-obiegu-zamknietym-goz/">Gospodarka o obiegu zamkniętym (GOZ)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/szkolenia-i-warsztaty-esg-know-how-i-budowanie-swiadomosci-esg/">Szkolenia i warsztaty ESG: know-how i budowanie świadomości ESG</a> </li> </ul></div><div class="mega-navigation__content" data-feature="international-desks"> <p class="title"> <a href="https://grantthornton.pl/usluga/international-desks/" class="name">International desks <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/international-desks/german-desk/">German Desk</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/international-desks/central-europe-desk-cee-business-group/">Central Europe Desk (CEE Business Group)</a> </li></div></div><div class="contact-col col-xl-5 col-lg-12"> <div class="mega-navigation__contact open" data-feature="audyt"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/jan-letkiewicz/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/jan-letkiewicz/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/09/Letkiewicz_Jan.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/jan-letkiewicz/" class="name">Jan Letkiewicz</a> <p class="role">Partner Zarządzający, Biegły rewident</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:jan.letkiewicz@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">jan.letkiewicz@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48607665728"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 607 665 728</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/pub/jan-letkiewicz/59/a3b/932" aria-label="https://www.linkedin.com/pub/jan-letkiewicz/59/a3b/932"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="doradztwo-podatkowe"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/dariusz-galazka/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/dariusz-galazka/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/08/Galazka_Dariusz-1-e1602681790673.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/dariusz-galazka/" class="name">Dariusz Gałązka</a> <p class="role">Partner, Biegły rewident</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:dariusz.galazka@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">dariusz.galazka@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48605828912"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 605 828 912</span> </a> </li> </ul> <div class="contact-social"> <a href="DariuszGalazka" aria-label="DariuszGalazka"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/dariusz-ga%C5%82%C4%85zka-b249b162/" aria-label="https://www.linkedin.com/in/dariusz-ga%C5%82%C4%85zka-b249b162/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="zalozenie-i-reorganizacja-biznesu"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/grzegorz-szysz/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/grzegorz-szysz/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/09/Szysz_Grzegorz-2-e1666167559449.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/grzegorz-szysz/" class="name">Grzegorz Szysz</a> <p class="role">Partner, Radca Prawny, Doradca Podatkowy</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:grzegorz.szysz@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">grzegorz.szysz@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48661530233"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 661 530 233</span> </a> </li> </ul> <div class="contact-social"> <a href="GrantThorntonPL" aria-label="GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/2536589?trk=hp-feed-company-name" aria-label="https://www.linkedin.com/company/2536589?trk=hp-feed-company-name"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="fuzje-i-przejecia"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/rafal-smigorski/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/rafal-smigorski/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/08/Smigorski_Rafal-e1573823949964.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/rafal-smigorski/" class="name">Rafał Śmigórski</a> <p class="role">Partner</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:rafal.smigorski@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">rafal.smigorski@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48607665736"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 607 665 736</span> </a> </li> </ul> <div class="contact-social"> <a href="GrantThorntonPL" aria-label="GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/grant-thornton-poland" aria-label="https://www.linkedin.com/company/grant-thornton-poland"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="konsulting-biznesowy"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/malgorzata-kuik/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/malgorzata-kuik/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2017/10/kuik_malgorzata_2.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/malgorzata-kuik/" class="name">Małgorzata Kuik</a> <p class="role">Partner</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:malgorzata.kuik@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">malgorzata.kuik@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48603668125"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 603 668 125</span> </a> </li> </ul> <div class="contact-social"> <a href="GrantThorntonPL" aria-label="GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/ma%C5%82gorzata-kuik-23744b168/" aria-label="https://www.linkedin.com/in/ma%C5%82gorzata-kuik-23744b168/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="konsulting-cyfrowy"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/lukasz-czaczkowski-pl/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/lukasz-czaczkowski-pl/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/01/czacza-213.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/lukasz-czaczkowski-pl/" class="name">Łukasz Czaczkowski</a> <p class="role">Chief Design Officer</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:lukasz.czaczkowski@edisonda.pl"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">lukasz.czaczkowski@edisonda.pl</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48608424360"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 608 424 360</span> </a> </li> </ul> <div class="contact-social"> <a href="@edisondastudio" aria-label="@edisondastudio"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/lukasz-czaczkowski-5ba4682/" aria-label="https://www.linkedin.com/in/lukasz-czaczkowski-5ba4682/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="cyberbezpieczenstwo-i-outsourcing-it"> <p class="expert-box__title">Skontaktuj się</p> <div class="experts-wrapper"> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/radoslaw-kaczorek-pl/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/radoslaw-kaczorek-pl/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2020/01/kaczorek_radoslaw-e1578637928208.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/radoslaw-kaczorek-pl/" class="name">Radosław Kaczorek</a> <p class="role">Partner zarządzający</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:radoslaw.kaczorek@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">radoslaw.kaczorek@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48501433303"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 501 433 303</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/grant-thornton-poland" aria-label="https://www.linkedin.com/company/grant-thornton-poland"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/tomasz-janas-pl/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/tomasz-janas-pl/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2023/06/Janas_Tomasz-e1706698629239.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/tomasz-janas-pl/" class="name">Tomasz Janas</a> <p class="role">Partner</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:tomasz.janas@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">tomasz.janas@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48531700531"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 531 700 531</span> </a> </li> </ul> <div class="contact-social"> <a href="" aria-label=""> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/tomaszjanas/" aria-label="https://www.linkedin.com/in/tomaszjanas/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="doradztwo-finansowe"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/mariusz-maik/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/mariusz-maik/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2017/11/Maik_Mariusz-e1573824013763.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/mariusz-maik/" class="name">Mariusz Maik</a> <p class="role">Partner</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:mariusz.maik@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">mariusz.maik@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48603668135"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 603 668 135</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/mariusz-maik-69758176/" aria-label="https://www.linkedin.com/in/mariusz-maik-69758176/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="kancelaria-prawna"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/grzegorz-maslanko/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/grzegorz-maslanko/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/09/maslanko_grzegorz_kadr-1.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/grzegorz-maslanko/" class="name">Grzegorz Maślanko</a> <p class="role">Partner, Radca Prawny</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:grzegorz.maslanko@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">grzegorz.maslanko@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48609452370"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 609 452 370</span> </a> </li> </ul> <div class="contact-social"> <a href="GrantThorntonPL" aria-label="GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/grzegorz-ma%C5%9Blanko-4b382365/" aria-label="https://www.linkedin.com/in/grzegorz-ma%C5%9Blanko-4b382365/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="outsourcing-finansowo-ksiegowy"> <p class="expert-box__title">Skontaktuj się</p> <div class="experts-wrapper"> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/anna-lunska-padrak/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/anna-lunska-padrak/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2019/11/lunska_anna_kadr-e1574407713499.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/anna-lunska-padrak/" class="name">Anna Łuńska</a> <p class="role">Partner (Poznań)</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:anna.lunska@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">anna.lunska@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48661538583"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 661 538 583</span> </a> </li> </ul> <div class="contact-social"> <a href="GrantThorntonPL" aria-label="GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/grant-thornton-poland" aria-label="https://www.linkedin.com/company/grant-thornton-poland"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/dorota-kosinska/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/dorota-kosinska/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2019/11/kosinska_dorota_-e1573823784305.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/dorota-kosinska/" class="name">Dorota Kosińska</a> <p class="role">Partner (Warszawa)</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:dorota.kosinska@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">dorota.kosinska@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48603446608"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 603 446 608</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/grant-thornton-poland" aria-label="https://www.linkedin.com/company/grant-thornton-poland"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="outsourcing-kadr-i-plac"> <p class="expert-box__title">Skontaktuj się</p> <div class="experts-wrapper"> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/magdalena-marcinowska/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/magdalena-marcinowska/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/09/marcinowska_magdalena-1.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/magdalena-marcinowska/" class="name">Magdalena Marcinowska</a> <p class="role">Partner (Outsourcing Poznań)</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:magdalena.marcinowska@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">magdalena.marcinowska@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48607665729"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 607 665 729</span> </a> </li> </ul> <div class="contact-social"> <a href="M_Marcinowska" aria-label="M_Marcinowska"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/profile/view?id=AAkAAAzzD24BJdylub2lR1Pj8O75gsvxHwtoNfg&authType=NAME_SEARCH&authToken=4N8U&locale=pl_PL&trk=tyah&trkInfo=clickedVertical%3Amynetwork%2CclickedEntityId%3A217255790%2CauthType%3ANAME_SEARCH%2Cidx%3A1-1-1%2CtarId%3A1442473719574%2Ctas%3AMagdalena%20Marcinowska" aria-label="https://www.linkedin.com/profile/view?id=AAkAAAzzD24BJdylub2lR1Pj8O75gsvxHwtoNfg&authType=NAME_SEARCH&authToken=4N8U&locale=pl_PL&trk=tyah&trkInfo=clickedVertical%3Amynetwork%2CclickedEntityId%3A217255790%2CauthType%3ANAME_SEARCH%2Cidx%3A1-1-1%2CtarId%3A1442473719574%2Ctas%3AMagdalena%20Marcinowska"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/adriana-gesicka-pl/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/adriana-gesicka-pl/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2020/03/Gesicka_Adriana-e1583840093419.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/adriana-gesicka-pl/" class="name">Adriana Gęsicka</a> <p class="role">Dyrektor (kadry i płace)</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:adriana.gesicka@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">adriana.gesicka@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48695280133"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 695 280 133</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/grant-thornton-poland" aria-label="https://www.linkedin.com/company/grant-thornton-poland"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="sprawozdawczosc-i-tax-compliance"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/anna-lunska-padrak/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/anna-lunska-padrak/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2019/11/lunska_anna_kadr-e1574407713499.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/anna-lunska-padrak/" class="name">Anna Łuńska</a> <p class="role">Partner (Poznań)</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:anna.lunska@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">anna.lunska@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48661538583"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 661 538 583</span> </a> </li> </ul> <div class="contact-social"> <a href="GrantThorntonPL" aria-label="GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/grant-thornton-poland" aria-label="https://www.linkedin.com/company/grant-thornton-poland"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="dotacje-dla-firm"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/agnieszka-wykrzykowska/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/agnieszka-wykrzykowska/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2016/06/Wykrzykowska_Agnieszka-e1585656936468.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/agnieszka-wykrzykowska/" class="name">Agnieszka Wykrzykowska</a> <p class="role">Senior Menedżer</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:agnieszka.wykrzykowska@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">agnieszka.wykrzykowska@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48785640166"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 785 640 166</span> </a> </li> </ul> <div class="contact-social"> <a href="a_wykrzykowska" aria-label="a_wykrzykowska"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/2536589/" aria-label="https://www.linkedin.com/company/2536589/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="wsparcie-dla-samorzadow"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/maria-murawska/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/maria-murawska/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2016/04/Murawska_Maria.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/maria-murawska/" class="name">Maria Murawska</a> <p class="role">Senior Menedżer</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:maria.murawska@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">maria.murawska@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48697890932"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 697 890 932</span> </a> </li> </ul> <div class="contact-social"> <a href="murawska_maria" aria-label="murawska_maria"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/company/grant-thornton-poland" aria-label="https://www.linkedin.com/company/grant-thornton-poland"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="ochrona-danych-osobowych-rodo"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/lukasz-jarecki-pl/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/lukasz-jarecki-pl/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2022/01/Jarecki_Lukasz-1.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/lukasz-jarecki-pl/" class="name">Łukasz Jarecki</a> <p class="role">Associate</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:lukasz.jarecki@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">lukasz.jarecki@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48885661839"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 885 661 839</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/%C5%82ukasz-jarecki/?originalSubdomain=pl" aria-label="https://www.linkedin.com/in/%C5%82ukasz-jarecki/?originalSubdomain=pl"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="esg"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/beata-kozyra-pl/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/03/Kozyra_Beata-e1709732745431.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="name">Beata Kozyra</a> <p class="role">Dyrektor ds. ESG</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:beata.kozyra@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">beata.kozyra@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48725112035"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 725 112 035</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/beatakozyra/" aria-label="https://www.linkedin.com/in/beatakozyra/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div><div class="mega-navigation__contact" data-feature="international-desks"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/jolanta-jackowiak/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/jolanta-jackowiak/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2017/11/jackowiak_jolanta_2.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/jolanta-jackowiak/" class="name">Jolanta Jackowiak</a> <p class="role">Partner, International Liaison Director</p></div></div><ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:jolanta.jackowiak@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">jolanta.jackowiak@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48601934173"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 601 934 173</span> </a> </li> </ul> <div class="contact-social"> <a href="@GrantThorntonPL" aria-label="@GrantThorntonPL"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/in/jolanta-jackowiak-905b11115/" aria-label="https://www.linkedin.com/in/jolanta-jackowiak-905b11115/"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div><button type="button" class="button-hide button"> <span class="visuallyhidden">Zwiń nawigację</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div></div></div></div></div></div></div><div class="mega-nav2 mega-nav" data-content="mega-navigation2"> <div class="mega-nav-wrapper"> <div class="container"> <div class="mega-nav__row row"> <div class="nav-col col-lg-4 col-md-5"> <ul class="mega-navigation__list"> <li> <a href="" class="nav-link" data-id="rynki">Rynki</a> </li> </ul> <a href="" class="featured-box"> <div class="featured-box__wrapper"> <div class="featured-box__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/08/stern-judge-with-paper-document-pronouncing-senten-2022-10-04-00-18-21-utc-scaled.jpg)"></div><div class="featured-box__content"> <p class="featured-box__content__title">Produkcja prawa znowu wyrywa się spod kontroli</p> <p class="featured-box__content__more">Zobacz więcej <span class="featured-box__content__icon svg-container" aria-hidden="true"><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg></span> </p></div></div></a></div><div class="row col-md-7 col-lg-8"> <div class="content-col col-xl-7 col-lg-12"> <div class="mega-navigation__content open" data-feature="rynki"> <p class="title"> <a href="" class="name">Rynki <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 268.832 268.832"> <g> <path fill="#000000" d="M265.171,125.577l-80-80c-4.881-4.881-12.797-4.881-17.678,0c-4.882,4.882-4.882,12.796,0,17.678l58.661,58.661H12.5 c-6.903,0-12.5,5.597-12.5,12.5c0,6.902,5.597,12.5,12.5,12.5h213.654l-58.659,58.661c-4.882,4.882-4.882,12.796,0,17.678 c2.44,2.439,5.64,3.661,8.839,3.661s6.398-1.222,8.839-3.661l79.998-80C270.053,138.373,270.053,130.459,265.171,125.577z"/> </g> </svg> </span> </a> </p> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/rynek/firmy-rodzinne/">Firmy rodzinne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/rynek/energia-i-zasoby-naturalne/">Energia i zasoby naturalne</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/rynek/jednostki-samorzadu-terytorialnego/">Jednostki samorządu terytorialnego</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/rynek/nieruchomosci-i-budownictwo/">Nieruchomości i budownictwo</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/rynek/technologie-media-i-telekomunikacja/">Technologie, Media i Telekomunikacja</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/rynek/banki-fundusze-i-inne-podmioty-finansowe/">Branża finansowa – banki, fundusze i inne podmioty finansowe</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/rynek/przemysl-drzewny-i-meblarstwo/">Przemysł drzewny i meblarstwo</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/rynek/e-commerce-i-rynki-konsumenckie/">e-commerce i rynki konsumenckie</a> </li></div></div><div class="contact-col col-xl-5 col-lg-12"> <div class="mega-navigation__contact open" data-feature="rynki"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box menu-expert-box"> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/tomasz-wroblewski/" class="expert-box__meta__image" aria-label="https://grantthornton.pl/pracownik/tomasz-wroblewski/"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2015/09/wroblewski_tomasz_kadr.png)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/tomasz-wroblewski/" class="name">Tomasz Wróblewski</a> <p class="role">Partner Zarządzający</p></div></div><ul class="contact-list menu-expert-box"> <li class="contact-list__item"> <a href="mailto:tomasz.wroblewski@pl.gt.com"> <span class="contact-mail-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42706)"> <path d="M22.75 4H0.75C0.551893 4.00259 0.362629 4.08244 0.222534 4.22253C0.0824394 4.36263 0.00258996 4.55189 0 4.75V19.75C0.00258996 19.9481 0.0824394 20.1374 0.222534 20.2775C0.362629 20.4176 0.551893 20.4974 0.75 20.5H22.75C22.9481 20.4974 23.1374 20.4176 23.2775 20.2775C23.4176 20.1374 23.4974 19.9481 23.5 19.75V4.75C23.4974 4.55189 23.4176 4.36263 23.2775 4.22253C23.1374 4.08244 22.9481 4.00259 22.75 4ZM22 5.5V6.37L11.75 13.82L1.5 6.37V5.5H22ZM1.5 19V8.21997L11.31 15.36C11.4386 15.4513 11.5923 15.5003 11.75 15.5003C11.9077 15.5003 12.0614 15.4513 12.19 15.36L22 8.21997V19H1.5Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42706"> <rect width="23.5" height="16.5" fill="white" transform="translate(0 4)"/> </clipPath> </defs> </svg> </span> <span class="meta">tomasz.wroblewski@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48605106005"> <span class="phone-icon svg-container" aria-hidden="true"> <svg width="24" height="24" viewBox="0 0 24 24" fill="none" xmlns="http://www.w3.org/2000/svg"> <g clip-path="url(#clip0_760_42709)"> <path d="M18.7305 0H4.73047C4.53236 0.00258996 4.3431 0.0824394 4.203 0.222534C4.06291 0.362629 3.98306 0.551893 3.98047 0.75V22.75C3.98306 22.9481 4.06291 23.1374 4.203 23.2775C4.3431 23.4176 4.53236 23.4974 4.73047 23.5H18.7305C18.9286 23.4974 19.1178 23.4176 19.2579 23.2775C19.398 23.1374 19.4779 22.9481 19.4805 22.75V0.75C19.4779 0.551893 19.398 0.362629 19.2579 0.222534C19.1178 0.0824394 18.9286 0.00258996 18.7305 0ZM17.9805 22H5.48047V1.5H17.9805V22Z" fill="#4F2D7F"/> <path d="M11.0586 19C10.8597 19 10.6689 19.079 10.5283 19.2197C10.3876 19.3603 10.3086 19.5511 10.3086 19.75C10.3086 19.9489 10.3876 20.1397 10.5283 20.2803C10.6689 20.421 10.8597 20.5 11.0586 20.5H12.4386C12.6375 20.5 12.8283 20.421 12.9689 20.2803C13.1096 20.1397 13.1886 19.9489 13.1886 19.75C13.1886 19.5511 13.1096 19.3603 12.9689 19.2197C12.8283 19.079 12.6375 19 12.4386 19H11.0586Z" fill="#4F2D7F"/> </g> <defs> <clipPath id="clip0_760_42709"> <rect width="15.5" height="23.5" fill="white" transform="translate(4)"/> </clipPath> </defs> </svg> </span> <span class="meta">+48 605 106 005</span> </a> </li> </ul> <div class="contact-social"> <a href="WroblewskiGT" aria-label="WroblewskiGT"> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> <a href="https://www.linkedin.com/profile/view?id=ADEAAACd_xEBp7wsLwlAvJRM4MsUIO3YtYIF3rc&authType=NAME_SEARCH&authToken=_NK3&locale=en_US&srchid=3740163781442398988297&srchindex=1&srchtotal=73&trk=vsrp_people_res_name&trkInfo=VSRPsearchId%3A3740163781442398988297%2CVSRPtargetId%3A10354449%2CVSRPcmpt%3Aprimary%2CVSRPnm%3Atrue%2CauthType%3ANAME_SEARCH" aria-label="https://www.linkedin.com/profile/view?id=ADEAAACd_xEBp7wsLwlAvJRM4MsUIO3YtYIF3rc&authType=NAME_SEARCH&authToken=_NK3&locale=en_US&srchid=3740163781442398988297&srchindex=1&srchtotal=73&trk=vsrp_people_res_name&trkInfo=VSRPsearchId%3A3740163781442398988297%2CVSRPtargetId%3A10354449%2CVSRPcmpt%3Aprimary%2CVSRPnm%3Atrue%2CauthType%3ANAME_SEARCH"> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a></div></div></div></div></div></div></div></div></div></nav> <main class="main"> <div class="breadcrumbs"> <div class="container"> <ol class="breadcrumbs__list"><li><a href="https://grantthornton.pl" title="Strona główna">Strona główna</a></li><li class="separator" aria-hidden="true"></li><li><a href="https://grantthornton.pl/usluga/esg/" title="ESG">ESG</a></li><li class="separator" aria-hidden="true"></li><li><span class="breadcrumbs-page-data">Analiza podwójnej istotności</span></li></ol></div><div class="breadcrumbs__services"> <div class="container-top container"> <p class="service-title"> <a href="https://grantthornton.pl/usluga/esg/"> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> ESG </a> </p> <div class="expand-block"> <button type="button" data-text-show="Zobacz wszystkie usługi (10)" data-text-hide="Zwiń wszystkie usługi (10)" class="button-expand button"> <span class="meta">Zobacz wszystkie usługi (10)</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span> </button></div></div><div class="subservices-block"> <div class="container"> <ul class="menu"> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/opracowanie-raportu-esg-zgodnie-z-csrd-i-esrs/">Opracowanie raportu ESG zgodnie z CSRD i ESRS</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/weryfikacja-raportowania-zrownowazonego-rozwoju/">Weryfikacja raportowania zrównoważonego rozwoju</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/unijna-taksonomia-dzialalnosci-zrownowazonej-srodowiskowo/">Unijna taksonomia działalności zrównoważonej środowiskowo</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/analiza-luki-esg/">Analiza luki ESG</a> </li> <li class="menu__item active"> <a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/">Analiza podwójnej istotności</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/ocena-ryzyk-i-szans-klimatycznych/">Ocena ryzyk i szans klimatycznych</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/liczenie-sladu-weglowego/">Liczenie śladu węglowego</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/gospodarka-o-obiegu-zamknietym-goz/">Gospodarka o obiegu zamkniętym (GOZ)</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/budowa-strategii-esg/">Budowa strategii ESG</a> </li> <li class="menu__item"> <a href="https://grantthornton.pl/usluga/esg/szkolenia-i-warsztaty-esg-know-how-i-budowanie-swiadomosci-esg/">Szkolenia i warsztaty ESG: know-how i budowanie świadomości ESG</a> </li> </ul></div></div></div></div><div class="single-data__content"> <article class="article services-parent" data-articleID="44138"> <div class="header-wrapper"> <div class="article__header" style="background-image: url('https://grantthornton.pl/wp-content/themes/grantthornton/dist/images/default-cover.webp')"> <div class="container"> <div class="row"> <div class="col-xl-9 col-lg-8 col-12 article__title-center"> <div class="article__header__meta"> <div class="article__share"> <p class="article__share__meta">Udostępnij</p> <ul class="social-media"> <li class="social-media__item"> <a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/" data-share-text="Analiza podwójnej istotności, Czytaj dalej na @GrantThorntonPL" class="share-link share-twitter icon" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">Twitter</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> </li> <li class="social-media__item"> <a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/" data-share-text="Analiza podwójnej istotności, Czytaj dalej na stronie Grant Thornton" class="share-link share-linkedin icon" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">LinkedIn</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a> </li> <li class="social-media__item"> <a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/" data-share-text="Zobacz usługę na stronie Grant Thornton" data-share-subject="Analiza podwójnej istotności - poznaj usługę" class="share-link share-email icon" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">E-mail</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 15.1 12.1" xmlns="http://www.w3.org/2000/svg"> <g> <path fill="#000000" d="m0.562504,12.062505l14,0c0.276,0 0.5,-0.224 0.5,-0.5l0,-11c0,-0.024 -0.01,-0.045 -0.014,-0.069c-0.005,-0.035 -0.008,-0.069 -0.021,-0.103c-0.013,-0.035 -0.033,-0.065 -0.054,-0.096c-0.012,-0.019 -0.017,-0.04 -0.032,-0.058c-0.004,-0.005 -0.01,-0.006 -0.014,-0.011c-0.025,-0.027 -0.056,-0.046 -0.086,-0.067c-0.024,-0.017 -0.046,-0.036 -0.072,-0.048c-0.026,-0.012 -0.055,-0.015 -0.082,-0.023c-0.036,-0.009 -0.07,-0.02 -0.107,-0.021c-0.006,0 -0.011,-0.004 -0.018,-0.004l-14,0c-0.006,0 -0.012,0.003 -0.018,0.004c-0.036,0.001 -0.069,0.012 -0.104,0.02c-0.029,0.008 -0.06,0.011 -0.087,0.024c-0.024,0.012 -0.044,0.03 -0.067,0.046c-0.032,0.022 -0.064,0.042 -0.09,0.07c-0.004,0.004 -0.009,0.006 -0.013,0.011c-0.015,0.017 -0.021,0.039 -0.033,0.058c-0.02,0.031 -0.041,0.06 -0.054,0.096c-0.012,0.033 -0.015,0.067 -0.02,0.102c-0.004,0.024 -0.014,0.045 -0.014,0.069l0,11c0,0.276 0.224,0.5 0.5,0.5zm13.5,-4.638l-3.253,-2.987l3.253,-2.788l0,5.775zm-6.5,-1.521l-5.649,-4.841l11.297,0l-5.648,4.841zm-3.272,-1.487l-3.228,2.999l0,-5.766l3.228,2.767zm-3.228,6.646l0,-2.282l3.992,-3.709l2.183,1.871c0.093,0.08 0.209,0.12 0.325,0.12s0.232,-0.04 0.325,-0.121l2.157,-1.849l4.018,3.69l0,2.28l-13,0z"/> </g> </svg> </span> </a> </li> </ul></div></div><h1 class="article__title ">Analiza podwójnej istotności</h1> <button class="button button-secondary--light old scroll-button" style="margin-top: 31px;">Zapytaj o ofertę</button></div><div class="col-boxes col-xl-3 col-lg-4 col-12"> <div class="boxes"> <div class="expert-box"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="expert-box__meta__image"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/03/Kozyra_Beata-e1709732745431.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="name">Beata Kozyra</a> <p class="role">Dyrektor ds. ESG</p></div></div><div class="contact-list-wrapper"> <button type="button" class="show-contact-list button button--outline button--outline__primary">Zobacz dane kontaktowe</button> <ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:beata.kozyra@pl.gt.com" class="email"> <span class="mail-icon svg-container" aria-hidden="true"> <svg viewBox="0 0 15.1 12.1" xmlns="http://www.w3.org/2000/svg"> <g> <path fill="#000000" d="m0.562504,12.062505l14,0c0.276,0 0.5,-0.224 0.5,-0.5l0,-11c0,-0.024 -0.01,-0.045 -0.014,-0.069c-0.005,-0.035 -0.008,-0.069 -0.021,-0.103c-0.013,-0.035 -0.033,-0.065 -0.054,-0.096c-0.012,-0.019 -0.017,-0.04 -0.032,-0.058c-0.004,-0.005 -0.01,-0.006 -0.014,-0.011c-0.025,-0.027 -0.056,-0.046 -0.086,-0.067c-0.024,-0.017 -0.046,-0.036 -0.072,-0.048c-0.026,-0.012 -0.055,-0.015 -0.082,-0.023c-0.036,-0.009 -0.07,-0.02 -0.107,-0.021c-0.006,0 -0.011,-0.004 -0.018,-0.004l-14,0c-0.006,0 -0.012,0.003 -0.018,0.004c-0.036,0.001 -0.069,0.012 -0.104,0.02c-0.029,0.008 -0.06,0.011 -0.087,0.024c-0.024,0.012 -0.044,0.03 -0.067,0.046c-0.032,0.022 -0.064,0.042 -0.09,0.07c-0.004,0.004 -0.009,0.006 -0.013,0.011c-0.015,0.017 -0.021,0.039 -0.033,0.058c-0.02,0.031 -0.041,0.06 -0.054,0.096c-0.012,0.033 -0.015,0.067 -0.02,0.102c-0.004,0.024 -0.014,0.045 -0.014,0.069l0,11c0,0.276 0.224,0.5 0.5,0.5zm13.5,-4.638l-3.253,-2.987l3.253,-2.788l0,5.775zm-6.5,-1.521l-5.649,-4.841l11.297,0l-5.648,4.841zm-3.272,-1.487l-3.228,2.999l0,-5.766l3.228,2.767zm-3.228,6.646l0,-2.282l3.992,-3.709l2.183,1.871c0.093,0.08 0.209,0.12 0.325,0.12s0.232,-0.04 0.325,-0.121l2.157,-1.849l4.018,3.69l0,2.28l-13,0z"/> </g> </svg> </span> <span class="meta">beata.kozyra@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48725112035" class="phone"> <span class="phone-icon svg-container" aria-hidden="true"> <svg viewBox="0 0 236 383" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m36.518515,383.518539l162.962979,0c14.893829,0 37.037041,-9.876544 37.037041,-37.037041l0,-309.629659c0,-14.893829 -9.876544,-37.037041 -37.037041,-37.037041l-162.962979,0c-14.893829,0 -37.037041,9.876544 -37.037041,37.037041l0,309.629659c0,14.893829 9.876544,37.037041 37.037041,37.037041zm162.962979,-19.753088l-162.962979,0c-15.762964,0 -17.224693,-13.293828 -17.283952,-17.283952l0,-71.604945l197.530883,0l0,71.604945c0,15.762964 -13.274075,17.20494 -17.283952,17.283952zm-180.246931,-108.641986l0,-181.234585l197.530883,0l0,181.234585l-197.530883,0zm17.283952,-235.555578l162.962979,0c15.762964,0 17.224693,13.293828 17.283952,17.283952l0,17.283952l-197.530883,0l0,-17.283952c0,-15.762964 13.293828,-17.224693 17.283952,-17.283952zm90.528404,295.901263c0.592593,1.185185 0.790124,2.567901 0.790124,3.950618c0,2.567901 -0.987654,5.135803 -2.765432,6.913581c-0.987654,0.790124 -2.17284,1.580247 -3.358025,2.17284c-1.185185,0.395062 -2.370371,0.790124 -3.753087,0.790124c-1.185185,0 -2.567901,-0.395062 -3.753087,-0.790124c-1.185185,-0.592593 -2.17284,-1.382716 -3.160494,-2.17284c-1.777778,-1.777778 -2.962963,-4.345679 -2.962963,-6.913581c0,-1.382716 0.395062,-2.765432 0.790124,-3.950618c0.592593,-1.185185 1.185185,-2.17284 2.17284,-3.160494c0.987654,-0.987654 1.975309,-1.580247 3.160494,-2.17284c2.370371,-0.987654 5.135803,-0.987654 7.506174,0c1.185185,0.592593 2.370371,1.185185 3.358025,2.17284c0.790124,0.987654 1.580247,1.975309 1.975309,3.160494z"/> </g> </g> </svg> </span> <span class="meta">+48 725 112 035</span> </a> </li> </ul></div><ul class="social-media"> <li class="social-media__item"> <a href="https://twitter.com/@GrantThorntonPL" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">Twitter</span> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> </li> <li class="social-media__item"> <a href="https://www.linkedin.com/in/beatakozyra/" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">LinkedIn</span> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a> </li> </ul></div></div></div></div></div></div></div><div class="sticky-wrapper"> <nav class="sticky-menu"> <div class="container"> <ul class="sticky-menu__list"> <li class="sticky-menu__item" data-sticky="opis-uslugi">Opis usługi</li> <li class="sticky-menu__item" data-sticky="zakres-wsparcia">Zakres wsparcia</li> <li class="sticky-menu__item" data-sticky="proces">Proces realizacji</li> <li class="sticky-menu__item" data-sticky="dlaczego-grant-thornton">Dlaczego Grant Thornton?</li> </ul> <button type="button" class="button button--outline button--outline__white sticky-menu__button scroll-button">Zapytaj o ofertę</button></div></nav></div><div class="article__body"> <div class="article__services__container container"> <div class="article__services__column"> <div class="related-services"> <div class="related-services__title"> Powiązane usługi</div><div class="related-services__list"> <ul> <div class="related-services__links"> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/opracowanie-raportu-esg-zgodnie-z-csrd-i-esrs/" target="_blank" rel="noopener noreferrer">Opracowanie raportu ESG zgodnie z CSRD i ESRS</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/weryfikacja-raportowania-zrownowazonego-rozwoju/" target="_blank" rel="noopener noreferrer">Weryfikacja raportowania zrównoważonego rozwoju</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/unijna-taksonomia-dzialalnosci-zrownowazonej-srodowiskowo/" target="_blank" rel="noopener noreferrer">Unijna taksonomia działalności zrównoważonej środowiskowo</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/analiza-luki-esg/" target="_blank" rel="noopener noreferrer">Analiza luki ESG</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/" target="_blank" rel="noopener noreferrer">Analiza podwójnej istotności</a></li></div><div class="related-services__links-additional hidden-content"> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/ocena-ryzyk-i-szans-klimatycznych/" target="_blank" rel="noopener noreferrer">Ocena ryzyk i szans klimatycznych</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/liczenie-sladu-weglowego/" target="_blank" rel="noopener noreferrer">Liczenie śladu węglowego</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/gospodarka-o-obiegu-zamknietym-goz/" target="_blank" rel="noopener noreferrer">Gospodarka o obiegu zamkniętym (GOZ)</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/budowa-strategii-esg/" target="_blank" rel="noopener noreferrer">Budowa strategii ESG</a></li> <li class="related-services__item"><a href="https://grantthornton.pl/usluga/esg/szkolenia-i-warsztaty-esg-know-how-i-budowanie-swiadomosci-esg/" target="_blank" rel="noopener noreferrer">Szkolenia i warsztaty ESG: know-how i budowanie świadomości ESG</a></li></div></ul></div><div id="related-services__toggler" class="show-more_toggler" data-show="Zobacz pozostałe (5)" data-hide="Ukryj"> Zobacz pozostałe (5)</div></div></div></div><div class="container"> <div class="col-layout"> <section class="service-description-section" id=opis-uslugi> <div class="block__text-with-heading"> <div class="block__heading"> <h2 class="section-title">Czym jest analiza podwójnej istotności?</h2></div><div class="block__content"> <p>Z regulacji zawartych w Europejskich Standardach Raportowania Zrównoważonego Rozwoju (European Sustainability Reporting Standards – ESRS) wynika konieczność przeprowadzenia analizy tzw. podwójnej istotność ang. double materiality. Analiza ta obejmuje badanie wpływu działalności przedsiębiorstwa na środowisko i społeczeństwo (perspektywa Wpływu) oraz wpływ trendów społecznych i kwestii środowiskowych bezpośrednio na działalność jednostki i jej kondycję finansową (perspektywa Finansowa).</p></div></div><div class="service-description-list"> <ul class="service-description-list__list"> <li> <div class="service-description-list__heading"> <img class="service-description-list__icon" src="https://grantthornton.pl/wp-content/uploads/2022/07/usluga-opis-jak.png" aria-hidden="true"> <h3 class="title"> Dla kogo jest analiza podwójnej istotności? </h3> <span class="icon svg-container noColor" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="service-description-list__description"> <p>Analiza podwójnej istotności jest niezbędna dla organizacji, które już mają lub w krótce będą miały obowiązek raportowania zgodnie Dyrektywą w sprawie sprawozdawczości w zakresie zrównoważonego rozwoju CSRD (Corporate Sustainability Reporting Directive) oraz z Europejskimi Standardanu Raportowania Zrównoważonego ESRS (European Sustainability Reporting Standards).</p></div></li> <li> <div class="service-description-list__heading"> <img class="service-description-list__icon" src="https://grantthornton.pl/wp-content/uploads/2022/07/usluga-opis-czym.png" aria-hidden="true"> <h3 class="title"> Kiedy przeprowadzić analizę podwójnej istotności? </h3> <span class="icon svg-container noColor" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="service-description-list__description"> <p><span>Nie tylko presja regulacyjna, ale i rynkowa w kontekście zrównoważonego rozwoju staje się coraz silniejsza, z</span>atem jednym z istotnych działań staje się uporządkowanie i holistyczne włączenie działań z obszarów ESG w procesy strategiczne i operacyjne firmy.</p> <p> </p></div></li> <li> <div class="service-description-list__heading"> <img class="service-description-list__icon" src="https://grantthornton.pl/wp-content/uploads/2022/07/usluga-opis-zysk.png" aria-hidden="true"> <h3 class="title"> Co zyskasz dzięki analizie podwójnej istotności? </h3> <span class="icon svg-container noColor" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="service-description-list__description"> <p>Dzięki analizie podwójnej istotności uzyskasz wiedzę na temat wpływu, jaki wywołuje na środowisko i społeczeństwo funkcjonowanie firmy oraz w jaki sposób środowisko i społeczeństwo wpływa na firmę, a także <strong>Raport: Analiza Podwójnej Istotności, </strong>czyli wnioski z badania wpływu działalności firmy na środowisko i społeczeństwo oraz wpływu kwestii społecznych i środowiskowych na działalność firmy i jej kondycję finansową.</p> <p> </p></div></li> </ul></div></section></div></div><div class="container"> <div class="col-layout"> <section class="featured-block" style="--feature-block-color: #a06dff"> <p class="list__title">Warto wiedzieć </p> <ul class="list"> <div class="list__links-only"> <li class="list__item"> Analiza podwójnej istotności powinna być punktem wyjścia do ustalenia priorytetów ESG firmy i określenia ujawnień, które będą opisywane w Raporcie ESG </li> <li class="list__item"> Analiza podwójnej istotności przyniesie korzyść każdej organizacji, która chce ustalić priorytety działań i ujawnień w zakresie ESG. Należy dodać, iż analiza podwójnej istotności jest jedną z zasad tworzenia Raportu ESG </li> <li class="list__item"> Aby firmy mogły sprawienie i sukcesem przejść na zrównoważony rozwój należy zacząć działać już dzisiaj. Należy również pamiętać, że analiza podwójnej istotności jest podstawowym wymaganiem w raportowaniu ESG. </li></div></ul> </section></div></div><div class="container" style="margin-bottom: 8rem;"> <div class="container"> <div class="col-layout"> <section id=zakres-wsparcia class="service-support"> <div class="service-support__title"> <h2 class="section-title"> Zakres wsparcia </h2></div><div class="service-support__description"></div><div class="service-support__paragraphs"> <div class="paragraphs__list"> <ul class="paragraphs__list--main"> <div class="paragraphs__main"> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Analiza szans i ryzyk z Perspektywy Wpływu oraz Perspektywy Finansowej </span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>– Ocena zidentyfikowanych kwestii ESG z perspektywy modelu biznesowego i okoliczności specyficznych dla firmy oraz analiza potrzeb i oczekiwań interesariuszy.</p> <p>– Identyfikacja szans i ryzyk z Perspektywy Wpływu oraz Perspektywy Finansowej.</p></div></li> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Wybór priorytetów do ujawnienie w Raporcie ESG</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Priorytetyzacja obszarów z istotnym wpływem na środowisko i społeczeństwo oraz istotnym wpływem środowiska i społeczeństwa na wartości organizacji.</p></div></li> <li class="paragraphs__item"> <div class="paragraphs__item-title"> <span>Raport: Analiza Podwójnej Istotności</span> <span class="icon svg-container" aria-hidden="true"> <svg viewBox="0 0 100 179" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m3.511107,161.012348l72.01976,-72.01976l-72.01976,-72.01976c-3.851852,-3.851852 -3.851852,-10.113581 0,-13.965433s10.113581,-3.851852 13.965433,0l79.012353,79.012353c3.851852,3.851852 3.851852,10.113581 0,13.965433l-79.012353,79.012353c-1.91605,1.91605 -4.444445,2.883951 -6.97284,2.883951s-5.056791,-0.967901 -6.992593,-2.883951c-3.851852,-3.871605 -3.851852,-10.113581 0,-13.985187z"/> </g> </g> </svg> </span></div><div class="paragraphs__item-description"> <p>Opracowanie wniosków z analiz oraz prezentacja rekomendowanych działań dla firmy w zakresie Perspektywy Wpływu i Perspektywy Finansowej, w tym inicjatyw, które mają największe znaczenie dla firmy i powinny zostać ujawnione w Raporcie ESG.</p></div></li></div></ul></div></div></section></div></div></div><div class="baner container" style="--text-color: #ffffff"> <div class="baner__background" style="background-image: linear-gradient(135deg, rgba(43,20,77,.75) 0%, rgba(43,20,77,.75) 70%, rgba(160,109,255,.75) 100%), url('https://grantthornton.pl/wp-content/uploads/2024/02/start-up-company-meetings-brainstorming-meetings-2023-11-27-05-02-50-utc.jpg'), linear-gradient(135deg, rgba(43,20,77,1) 0%, rgba(43,20,77,1) 70%, rgba(160,109,255,1) 100%);"></div><div class="baner__title"> Raportowanie ESG <span class="baner__subtitle">Jakie zmiany przyniesie 2024 rok?</span></div><div class="baner__text"></div><a href="https://grantthornton.pl/publikacja/raportowanie-esg-jakie-zmiany-przyniesie-2024-rok/" class="baner__button button button--outline button--outline__primary" style="--button-bg: #ffffff; --button-color: #000000; --button-hover: #4F2D7F; --button-hover-text: #FFFFFF;" target="_blank" rel="noopener noreferrer">Czytaj artykuł</a></div><div class="container wrapper-container"> <section class="implementation-process article-section" id=proces> <div class="implementation-process__title"> <h2 class="section-title"> Proces realizacji </h2></div><div class="implementation-process__subtitle"></div><div class="row"> <div class="implementation-process__steps col-xl-4 col-lg-5 col-md-12"> <ul class="implementation-process__list"> <li class="implementation-process__item"> <div class="item-title active"> <button data-text="<p>Przegląd dokumentów organizacyjnych (regulaminów, polityk, procedur, itp.).</p> ">1</button> <span> Audyt wewnętrzny</span></div><div class="implementation-process__item-desc-mobile"> <p>Przegląd dokumentów organizacyjnych (regulaminów, polityk, procedur, itp.).</p></div></li> <li class="implementation-process__item"> <div class="item-title"> <button data-text="<p>Przegląd tematów zrównoważonego rozwoju określonych w ESRS oraz identyfikacja i analiza kwestii ESG, które są uważane za istotne w danej branży.</p> ">2</button> <span> Analiza kwestii ESG ogólnych i sektorowych</span></div><div class="implementation-process__item-desc-mobile"> <p>Przegląd tematów zrównoważonego rozwoju określonych w ESRS oraz identyfikacja i analiza kwestii ESG, które są uważane za istotne w danej branży.</p></div></li> <li class="implementation-process__item"> <div class="item-title"> <button data-text="<p>Przygotowanie wniosków, tez oraz rekomendacji dotyczących możliwych działań w postaci Raportu: Analiza podwójnej istotności.</p> ">3</button> <span> Opracowanie tez i rekomendacji</span></div><div class="implementation-process__item-desc-mobile"> <p>Przygotowanie wniosków, tez oraz rekomendacji dotyczących możliwych działań w postaci Raportu: Analiza podwójnej istotności.</p></div></li> </ul></div><div class="implementation-process__step-description col-lg-7 col-xl-8"><p>Przegląd dokumentów organizacyjnych (regulaminów, polityk, procedur, itp.).</p></div></div><div class="implementation-process__description"></div></section></div><div class="container wrapper-container"> <div class="content__block"> <p><strong>Zobacz wideo: Czym jest ESG i kto pod nie podlega? Przepisy, anegdoty i przykłady</strong></p></div></div><div class="container wrapper-container video-container"> <section class="video video-block" data-toggle="modal" data-target="#videoModal" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/03/esg-podcast.jpg)"> <div class="container-video container"> <h2 class="video__name"></h2> <button type="button" class="video__button button"> <span class="meta">Zobacz film</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 60 60"> <path fill="#000000" d="M30,0C13.431,0,0,13.431,0,30s13.431,30,30,30s30-13.431,30-30S46.569,0,30,0z M21.171,43.797V16.203L45.069,30 L21.171,43.797z"/> </svg> </span> </button></div></section></div><div class="container wrapper-container"> <section class="why-us article-section" id=dlaczego-grant-thornton> <div class="why-us__title"> <h2 class="section-title"> Dlaczego Grant Thornton? </h2></div><div class="why-us__subtitle"></div><div class="why-us__description"> <p>W Grant Thornton posiadamy nie tylko kompetencje w zakresie raportowanie ESG. Posiadamy niezbędną wiedzę i doświadczenie aby wspólnie z Państwem przejść przez ten proces, zaplanować go w sposób efektywny, zwrócić Państwu uwagę na wczesnym etapie na odpowiednie ryzyka i dotrzymać umówionych terminów. Komunikujemy się z Państwem na każdym etapie badania, odpowiednio wcześnie adresując pojawiające się wyzwania.</p> <p>Łączymy zindywidualizowane podejście do specyfiki działalności Klienta z doświadczeniem w zakresie doboru najbardziej efektywnych metod i narzędzi analitycznych z punktu widzenia oczekiwanych informacji.</p></div><ul class="why-us__information row"> <li class="why-us__item col"> <div class="item-title"> <h3>31 lat</h3></div><div class="item-description"> <p>działalności w Polsce</p></div></li> <li class="why-us__item col"> <div class="item-title"> <h3>1000+ </h3></div><div class="item-description"> <p>pracowników w 7 biurach </p></div></li> <li class="why-us__item col"> <div class="item-title"> <h3>2400+</h3></div><div class="item-description"> <p>zadowolonych klientów rocznie </p></div></li> </ul> </section></div></div></article></div><section id=formularz-kontaktowy class="ask-for"> <script src="https://www.google.com/recaptcha/api.js?render=6LeqdqYpAAAAAK-UEy5HPwcVUXKm5p4PidOqVV0E"></script> <div class="container"> <div class="row"> <div class="col-xl-9 col-lg-8 col-12"> <div class="wrapper"> <div class="ask-for__title"> <p class="section-title"> Zapytaj o ofertę usługi </p> <p> Analiza podwójnej istotności <a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/"></a> </p></div><div class="ask-for__description"> Skontaktujemy się z Tobą w najbliższym dniu roboczym aby porozmawiać o Twoich potrzebach i dopasować do nich naszą ofertę.</div><div class="ask-for__contact-form d-none d-lg-block"> <form action="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/" id="contactForm" method="post" class="contactform" data-title="Zapytanie z www: Analiza podwójnej istotności"> <div class="inputs-div"> <div class="item"> <label for="contactName">Imię i nazwisko*</label> <input type="text" name="contactName" id="name" class="required requiredField form-name" required /> <p class="form-name-error">Pole zawiera niedozwolone znaki</p></div><div class="item"> <label for="email">Firmowy email lub numer telefonu*</label> <input type="text" name="email" id="email" class="required requiredField form-email" required /> <p class="form-input-error">Nieprawidłowy format. Wprowadź twojadres@twojadomena.pl lub nr telefonu: XXXXXXXXX.</p></div></div><div class="checkbox-div item"> <input type="checkbox" name="privacy" id="privacy" class="form-checkbox"> <label for="privacy"><span>Akceptuję <a href="https://grantthornton.pl/polityka-prywatnosci-gt/" data-wpel-link="internal" target="_blank" rel="noopener noreferrer">Politykę prywatności</a>* </span></label></div><input type="hidden" id="g-recaptcha-response" name="g-recaptcha-response"> <div class="item"> <button type="submit" class=" form-submit-btn button button--outline button--outline__white"> Wyślij prośbę o kontakt </button></div><p class="recaptchaError"></p> </form></div></div></div><div class="col-boxes d-none d-lg-block col-xl-3 col-lg-4 col-12"> <div class="expert-box"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="expert-box__meta__image"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/03/Kozyra_Beata-e1709732745431.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="name">Beata Kozyra</a> <p class="role">Dyrektor ds. ESG</p></div></div><div class="contact-list-wrapper"> <button type="button" class="show-contact-list button button--outline button--outline__primary">Zobacz dane kontaktowe</button> <ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:beata.kozyra@pl.gt.com" class="email"> <span class="mail-icon svg-container" aria-hidden="true"> <svg viewBox="0 0 15.1 12.1" xmlns="http://www.w3.org/2000/svg"> <g> <path fill="#000000" d="m0.562504,12.062505l14,0c0.276,0 0.5,-0.224 0.5,-0.5l0,-11c0,-0.024 -0.01,-0.045 -0.014,-0.069c-0.005,-0.035 -0.008,-0.069 -0.021,-0.103c-0.013,-0.035 -0.033,-0.065 -0.054,-0.096c-0.012,-0.019 -0.017,-0.04 -0.032,-0.058c-0.004,-0.005 -0.01,-0.006 -0.014,-0.011c-0.025,-0.027 -0.056,-0.046 -0.086,-0.067c-0.024,-0.017 -0.046,-0.036 -0.072,-0.048c-0.026,-0.012 -0.055,-0.015 -0.082,-0.023c-0.036,-0.009 -0.07,-0.02 -0.107,-0.021c-0.006,0 -0.011,-0.004 -0.018,-0.004l-14,0c-0.006,0 -0.012,0.003 -0.018,0.004c-0.036,0.001 -0.069,0.012 -0.104,0.02c-0.029,0.008 -0.06,0.011 -0.087,0.024c-0.024,0.012 -0.044,0.03 -0.067,0.046c-0.032,0.022 -0.064,0.042 -0.09,0.07c-0.004,0.004 -0.009,0.006 -0.013,0.011c-0.015,0.017 -0.021,0.039 -0.033,0.058c-0.02,0.031 -0.041,0.06 -0.054,0.096c-0.012,0.033 -0.015,0.067 -0.02,0.102c-0.004,0.024 -0.014,0.045 -0.014,0.069l0,11c0,0.276 0.224,0.5 0.5,0.5zm13.5,-4.638l-3.253,-2.987l3.253,-2.788l0,5.775zm-6.5,-1.521l-5.649,-4.841l11.297,0l-5.648,4.841zm-3.272,-1.487l-3.228,2.999l0,-5.766l3.228,2.767zm-3.228,6.646l0,-2.282l3.992,-3.709l2.183,1.871c0.093,0.08 0.209,0.12 0.325,0.12s0.232,-0.04 0.325,-0.121l2.157,-1.849l4.018,3.69l0,2.28l-13,0z"/> </g> </svg> </span> <span class="meta">beata.kozyra@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48725112035" class="phone"> <span class="phone-icon svg-container" aria-hidden="true"> <svg viewBox="0 0 236 383" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m36.518515,383.518539l162.962979,0c14.893829,0 37.037041,-9.876544 37.037041,-37.037041l0,-309.629659c0,-14.893829 -9.876544,-37.037041 -37.037041,-37.037041l-162.962979,0c-14.893829,0 -37.037041,9.876544 -37.037041,37.037041l0,309.629659c0,14.893829 9.876544,37.037041 37.037041,37.037041zm162.962979,-19.753088l-162.962979,0c-15.762964,0 -17.224693,-13.293828 -17.283952,-17.283952l0,-71.604945l197.530883,0l0,71.604945c0,15.762964 -13.274075,17.20494 -17.283952,17.283952zm-180.246931,-108.641986l0,-181.234585l197.530883,0l0,181.234585l-197.530883,0zm17.283952,-235.555578l162.962979,0c15.762964,0 17.224693,13.293828 17.283952,17.283952l0,17.283952l-197.530883,0l0,-17.283952c0,-15.762964 13.293828,-17.224693 17.283952,-17.283952zm90.528404,295.901263c0.592593,1.185185 0.790124,2.567901 0.790124,3.950618c0,2.567901 -0.987654,5.135803 -2.765432,6.913581c-0.987654,0.790124 -2.17284,1.580247 -3.358025,2.17284c-1.185185,0.395062 -2.370371,0.790124 -3.753087,0.790124c-1.185185,0 -2.567901,-0.395062 -3.753087,-0.790124c-1.185185,-0.592593 -2.17284,-1.382716 -3.160494,-2.17284c-1.777778,-1.777778 -2.962963,-4.345679 -2.962963,-6.913581c0,-1.382716 0.395062,-2.765432 0.790124,-3.950618c0.592593,-1.185185 1.185185,-2.17284 2.17284,-3.160494c0.987654,-0.987654 1.975309,-1.580247 3.160494,-2.17284c2.370371,-0.987654 5.135803,-0.987654 7.506174,0c1.185185,0.592593 2.370371,1.185185 3.358025,2.17284c0.790124,0.987654 1.580247,1.975309 1.975309,3.160494z"/> </g> </g> </svg> </span> <span class="meta">+48 725 112 035</span> </a> </li> </ul></div><ul class="social-media"> <li class="social-media__item"> <a href="https://twitter.com/@GrantThorntonPL" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">Twitter</span> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> </li> <li class="social-media__item"> <a href="https://www.linkedin.com/in/beatakozyra/" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">LinkedIn</span> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a> </li> </ul></div></div><div class="col-boxes d-md-block d-lg-none col-xl-3 col-lg-4 col-12"> <div class="contact-tabs__all__switcher"> <a id="simpleContact" class="contact-tabs__all__switcher__switch active" data-target="simple-expert-box">Skontaktuj się</a> <a id="formContact" class="contact-tabs__all__switcher__switch" data-target="form-expert-box">Poproś o kontakt</a></div><div class="box simple-expert-box active"> <div class="expert-box"> <p class="expert-box__title">Skontaktuj się</p> <div class="expert-box__meta"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="expert-box__meta__image"> <div class="image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/03/Kozyra_Beata-e1709732745431.jpg)"></div></a> <div class="expert-box__meta__content"> <a href="https://grantthornton.pl/pracownik/beata-kozyra-pl/" class="name">Beata Kozyra</a> <p class="role">Dyrektor ds. ESG</p></div></div><div class="contact-list-wrapper"> <button type="button" class="show-contact-list button button--outline button--outline__primary">Zobacz dane kontaktowe</button> <ul class="contact-list"> <li class="contact-list__item"> <a href="mailto:beata.kozyra@pl.gt.com" class="email"> <span class="mail-icon svg-container" aria-hidden="true"> <svg viewBox="0 0 15.1 12.1" xmlns="http://www.w3.org/2000/svg"> <g> <path fill="#000000" d="m0.562504,12.062505l14,0c0.276,0 0.5,-0.224 0.5,-0.5l0,-11c0,-0.024 -0.01,-0.045 -0.014,-0.069c-0.005,-0.035 -0.008,-0.069 -0.021,-0.103c-0.013,-0.035 -0.033,-0.065 -0.054,-0.096c-0.012,-0.019 -0.017,-0.04 -0.032,-0.058c-0.004,-0.005 -0.01,-0.006 -0.014,-0.011c-0.025,-0.027 -0.056,-0.046 -0.086,-0.067c-0.024,-0.017 -0.046,-0.036 -0.072,-0.048c-0.026,-0.012 -0.055,-0.015 -0.082,-0.023c-0.036,-0.009 -0.07,-0.02 -0.107,-0.021c-0.006,0 -0.011,-0.004 -0.018,-0.004l-14,0c-0.006,0 -0.012,0.003 -0.018,0.004c-0.036,0.001 -0.069,0.012 -0.104,0.02c-0.029,0.008 -0.06,0.011 -0.087,0.024c-0.024,0.012 -0.044,0.03 -0.067,0.046c-0.032,0.022 -0.064,0.042 -0.09,0.07c-0.004,0.004 -0.009,0.006 -0.013,0.011c-0.015,0.017 -0.021,0.039 -0.033,0.058c-0.02,0.031 -0.041,0.06 -0.054,0.096c-0.012,0.033 -0.015,0.067 -0.02,0.102c-0.004,0.024 -0.014,0.045 -0.014,0.069l0,11c0,0.276 0.224,0.5 0.5,0.5zm13.5,-4.638l-3.253,-2.987l3.253,-2.788l0,5.775zm-6.5,-1.521l-5.649,-4.841l11.297,0l-5.648,4.841zm-3.272,-1.487l-3.228,2.999l0,-5.766l3.228,2.767zm-3.228,6.646l0,-2.282l3.992,-3.709l2.183,1.871c0.093,0.08 0.209,0.12 0.325,0.12s0.232,-0.04 0.325,-0.121l2.157,-1.849l4.018,3.69l0,2.28l-13,0z"/> </g> </svg> </span> <span class="meta">beata.kozyra@pl.gt.com</span> </a> </li> <li class="contact-list__item"> <a href="tel:+48725112035" class="phone"> <span class="phone-icon svg-container" aria-hidden="true"> <svg viewBox="0 0 236 383" xmlns="http://www.w3.org/2000/svg"> <g> <g> <path fill="#4f2d7f" d="m36.518515,383.518539l162.962979,0c14.893829,0 37.037041,-9.876544 37.037041,-37.037041l0,-309.629659c0,-14.893829 -9.876544,-37.037041 -37.037041,-37.037041l-162.962979,0c-14.893829,0 -37.037041,9.876544 -37.037041,37.037041l0,309.629659c0,14.893829 9.876544,37.037041 37.037041,37.037041zm162.962979,-19.753088l-162.962979,0c-15.762964,0 -17.224693,-13.293828 -17.283952,-17.283952l0,-71.604945l197.530883,0l0,71.604945c0,15.762964 -13.274075,17.20494 -17.283952,17.283952zm-180.246931,-108.641986l0,-181.234585l197.530883,0l0,181.234585l-197.530883,0zm17.283952,-235.555578l162.962979,0c15.762964,0 17.224693,13.293828 17.283952,17.283952l0,17.283952l-197.530883,0l0,-17.283952c0,-15.762964 13.293828,-17.224693 17.283952,-17.283952zm90.528404,295.901263c0.592593,1.185185 0.790124,2.567901 0.790124,3.950618c0,2.567901 -0.987654,5.135803 -2.765432,6.913581c-0.987654,0.790124 -2.17284,1.580247 -3.358025,2.17284c-1.185185,0.395062 -2.370371,0.790124 -3.753087,0.790124c-1.185185,0 -2.567901,-0.395062 -3.753087,-0.790124c-1.185185,-0.592593 -2.17284,-1.382716 -3.160494,-2.17284c-1.777778,-1.777778 -2.962963,-4.345679 -2.962963,-6.913581c0,-1.382716 0.395062,-2.765432 0.790124,-3.950618c0.592593,-1.185185 1.185185,-2.17284 2.17284,-3.160494c0.987654,-0.987654 1.975309,-1.580247 3.160494,-2.17284c2.370371,-0.987654 5.135803,-0.987654 7.506174,0c1.185185,0.592593 2.370371,1.185185 3.358025,2.17284c0.790124,0.987654 1.580247,1.975309 1.975309,3.160494z"/> </g> </g> </svg> </span> <span class="meta">+48 725 112 035</span> </a> </li> </ul></div><ul class="social-media"> <li class="social-media__item"> <a href="https://twitter.com/@GrantThorntonPL" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">Twitter</span> <span class="twitter-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 612 612"> <g> <g> <path fill="#00a9f0" d="M612,116.258c-22.525,9.981-46.694,16.75-72.088,19.772c25.929-15.527,45.777-40.155,55.184-69.411 c-24.322,14.379-51.169,24.82-79.775,30.48c-22.907-24.437-55.49-39.658-91.63-39.658c-69.334,0-125.551,56.217-125.551,125.513 c0,9.828,1.109,19.427,3.251,28.606C197.065,206.32,104.556,156.337,42.641,80.386c-10.823,18.51-16.98,40.078-16.98,63.101 c0,43.559,22.181,81.993,55.835,104.479c-20.575-0.688-39.926-6.348-56.867-15.756v1.568c0,60.806,43.291,111.554,100.693,123.104 c-10.517,2.83-21.607,4.398-33.08,4.398c-8.107,0-15.947-0.803-23.634-2.333c15.985,49.907,62.336,86.199,117.253,87.194 c-42.947,33.654-97.099,53.655-155.916,53.655c-10.134,0-20.116-0.612-29.944-1.721c55.567,35.681,121.536,56.485,192.438,56.485 c230.948,0,357.188-191.291,357.188-357.188l-0.421-16.253C573.872,163.526,595.211,141.422,612,116.258z"/> </g> </g> </svg> </span> </a> </li> <li class="social-media__item"> <a href="https://www.linkedin.com/in/beatakozyra/" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">LinkedIn</span> <span class="linkedin-icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a> </li> </ul></div></div><div class="box form-expert-box"> <div class="expert-box expert-box__with-form"> <p class="expert-box__title">Poproś o kontakt</p> <div class="expert-box__meta expert-box__meta-contact-form"> <a href="" class="expert-box__meta__image"> <div class="image" style="background-image: url()"></div></a> <div class="expert-box__meta__content"> <a href="" class="name"></a> <p class="role"></p></div></div><div class="expert-box__contact-form"> <form action="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/" id="contactForm" method="post" class="contactform" data-title="Zapytanie z www: Analiza podwójnej istotności"> <div class="inputs-div"> <div class="item"> <label for="contactName">Imię i nazwisko*</label> <input type="text" name="contactName" id="name" class="required requiredField form-name" required/></div><div class="item"> <label for="email">Firmowy email lub numer telefonu*</label> <input type="email" name="email" id="email" class="required requiredField form-email" required/></div></div><div class="checkbox-div item"> <input type="checkbox" name="privacy" id="privacy" class="form-checkbox"> <label for="privacy"><span>Akceptuję <a href="https://grantthornton.pl/polityka-prywatnosci-gtfr/" data-wpel-link="internal" target="_blank" rel="noopener noreferrer">Politykę prywatności</a>* </span></label></div><div class="item"> <button type="button" class="form-submit-btn button button--outline button--outline__white">Wyślij prośbę o kontakt</button></div></form></div></div></div></div></div></section> <section class="most-read"> <div class="container"> <div class="most-read__header"> <h2>Artykuły z kategorii: <span class="subheading">ESG</span></h2> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/tag/esg/" role="button" title="Zobacz wszystkie" target="_self"> <text class="button-vi-text">Zobacz wszystkie</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="most-read__content"> <div> <article class="gt-article"> <div class="gt-article__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/04/busy-salesman-2023-11-27-05-14-00-utc-scaled.jpg);"></div><div class="gt-article__content"> <div class="gt-article__content__tags gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <ul class="gt-article__content__tags__list"> <li> <a href="https://grantthornton.pl/tag/esg/" class="gt-tag gt-tag--color--grey" title="ESG">ESG</a> </li> <li> <a href="https://grantthornton.pl/tag/raporty/" class="gt-tag gt-tag--color--yellow" title="Raporty">Raporty</a> </li> </ul></div><div class="gt-article__content__title"> <h4> <a href="https://grantthornton.pl/publikacja/esg-w-polskim-biznesie/"> ESG w polskim biznesie – czy firmy są świadome obowiązków? </a> </h4></div><div class="gt-article__content__button gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/publikacja/esg-w-polskim-biznesie/" role="button" title="Czytaj więcej" target="_self"> <text class="button-vi-text">Czytaj więcej</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="gt-article__content__date" title="08.04.2024 | Aktualizacja: 08.04.2024"> 08.04.2024</div></div></article></div><div> <article class="gt-article"> <div class="gt-article__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2021/06/szablon-hero-audyt.jpg);"></div><div class="gt-article__content"> <div class="gt-article__content__tags gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <ul class="gt-article__content__tags__list"> <li> <a href="https://grantthornton.pl/tag/audyt/" class="gt-tag gt-tag--color--grey" title="Audyt">Audyt</a> </li> <li> <a href="https://grantthornton.pl/tag/esg/" class="gt-tag gt-tag--color--grey" title="ESG">ESG</a> </li> <li> <a href="https://grantthornton.pl/tag/kancelaria-prawna/" class="gt-tag gt-tag--color--grey" title="Kancelaria prawna">Kancelaria prawna</a> </li> <li> <a href="https://grantthornton.pl/tag/raporty/" class="gt-tag gt-tag--color--yellow" title="Raporty">Raporty</a> </li> </ul></div><div class="gt-article__content__title"> <h4> <a href="https://grantthornton.pl/publikacja/unijne-standardy-raportowania-czynnikow-zrownowazonego-rozwoju-najwazniejsze-informacje/"> Unijne standardy raportowania czynników zrównoważonego rozwoju – najważniejsze informacje </a> </h4></div><div class="gt-article__content__button gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/publikacja/unijne-standardy-raportowania-czynnikow-zrownowazonego-rozwoju-najwazniejsze-informacje/" role="button" title="Czytaj więcej" target="_self"> <text class="button-vi-text">Czytaj więcej</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="gt-article__content__date" title="17.10.2022 | Aktualizacja: 23.10.2023"> 17.10.2022 | Aktualizacja: 23.10.2023</div></div></article></div><div> <article class="gt-article"> <div class="gt-article__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2023/11/MicrosoftTeams-image-109-scaled.jpg);"></div><div class="gt-article__content"> <div class="gt-article__content__tags gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <ul class="gt-article__content__tags__list"> <li> <a href="https://grantthornton.pl/tag/audyt/" class="gt-tag gt-tag--color--grey" title="Audyt">Audyt</a> </li> <li> <a href="https://grantthornton.pl/tag/esg/" class="gt-tag gt-tag--color--grey" title="ESG">ESG</a> </li> <li> <a href="https://grantthornton.pl/tag/zmiany-i-trendy-na-2024-rok/" class="gt-tag gt-tag--color--grey" title="Zmiany i trendy na 2024 i 2025 rok">Zmiany i trendy na 2024 i 2025 rok</a> </li> </ul></div><div class="gt-article__content__title"> <h4> <a href="https://grantthornton.pl/publikacja/raportowanie-esg-jakie-zmiany-przyniesie-2024-rok/"> Raportowanie ESG – jakie zmiany przyniesie 2024 rok? </a> </h4></div><div class="gt-article__content__button gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/publikacja/raportowanie-esg-jakie-zmiany-przyniesie-2024-rok/" role="button" title="Czytaj więcej" target="_self"> <text class="button-vi-text">Czytaj więcej</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="gt-article__content__date" title="30.11.2023 | Aktualizacja: 30.11.2023"> 30.11.2023</div></div></article></div><div class="most-read__content__sidebar"> <div class="gt-newsletter-box"> <h4>Newsletter</h4> <p class="description">Subskrybuj specjalny newsletter, aby otrzymywać informacje o wszystkich najnowszych wpisach na blogu Grant Thornton!</p> <form class="newsletter-group form"> <input type="email" class="newsletter-input field__input" placeholder="Wpisz swój adres e-mail"> <button type="button" class="newsletter-submit" data-toggle="modal" data-target="#newsletterModal"> <span>>></span> </button> </form></div></div></div></div></section> <section class="our-offer"> <div class="our-offer__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/02/discussing-contract-terms-2023-11-27-05-19-49-utc.jpg)"></div><div class="container"> <div class="our-offer__container"> <div class="our-offer__meta"> <p class="section-title">Usługi Grant Thornton z obszaru: <span>ESG</span></p> <p class="intro">Skorzystaj z wiedzy naszych ekspertów</p></div><div class="our-offer__content"> <ul class="list"> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/opracowanie-raportu-esg-zgodnie-z-csrd-i-esrs/">Opracowanie raportu ESG zgodnie z CSRD i ESRS</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/weryfikacja-raportowania-zrownowazonego-rozwoju/">Weryfikacja raportowania zrównoważonego rozwoju</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/unijna-taksonomia-dzialalnosci-zrownowazonej-srodowiskowo/">Unijna taksonomia działalności zrównoważonej środowiskowo</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/analiza-luki-esg/">Analiza luki ESG</a> </li> <li class="list__item active"> <a href="https://grantthornton.pl/usluga/esg/analiza-podwojnej-istotnosci/">Analiza podwójnej istotności</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/ocena-ryzyk-i-szans-klimatycznych/">Ocena ryzyk i szans klimatycznych</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/liczenie-sladu-weglowego/">Liczenie śladu węglowego</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/gospodarka-o-obiegu-zamknietym-goz/">Gospodarka o obiegu zamkniętym (GOZ)</a> </li> <li class="list__item"> <a href="https://grantthornton.pl/usluga/esg/budowa-strategii-esg/">Budowa strategii ESG</a> </li> <li class="list__item active"> <a href="https://grantthornton.pl/usluga/esg/szkolenia-i-warsztaty-esg-know-how-i-budowanie-swiadomosci-esg/">Szkolenia i warsztaty ESG: know-how i budowanie świadomości ESG</a> </li> </ul></div></div></div></section> <section class="most-read"> <div class="container"> <div class="most-read__header"> <h2>Najczęściej czytane</h2> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/artykuly/" role="button" title="Zobacz wszystkie" target="_self"> <text class="button-vi-text">Zobacz wszystkie</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="most-read__content"> <div> <article class="gt-article"> <div class="gt-article__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/11/working-through-things-like-a-team-shot-of-three-2023-11-27-04-51-11-utc-scaled-e1732091134983.jpg);"></div><div class="gt-article__content"> <div class="gt-article__content__tags gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <ul class="gt-article__content__tags__list"> <li> <a href="https://grantthornton.pl/tag/doradztwo-podatkowe/" class="gt-tag gt-tag--color--grey" title="Doradztwo podatkowe">Doradztwo podatkowe</a> </li> </ul></div><div class="gt-article__content__title"> <h4> <a href="https://grantthornton.pl/publikacja/skladka-zdrowotna-dla-przedsiebiorcow-od-2026-r-nowa-propozycja-wyliczenia/"> Składka zdrowotna dla przedsiębiorców od 2026 r. – nowa propozycja (WYLICZENIA) </a> </h4></div><div class="gt-article__content__button gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/publikacja/skladka-zdrowotna-dla-przedsiebiorcow-od-2026-r-nowa-propozycja-wyliczenia/" role="button" title="Czytaj więcej" target="_self"> <text class="button-vi-text">Czytaj więcej</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="gt-article__content__date" title="20.11.2024 | Aktualizacja: 20.11.2024"> 20.11.2024</div></div></article></div><div> <article class="gt-article"> <div class="gt-article__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/09/high-angle-view-of-businessmen-and-businesswomen-m-2024-06-24-21-01-59-utc.jpg);"></div><div class="gt-article__content"> <div class="gt-article__content__tags gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <ul class="gt-article__content__tags__list"> <li> <a href="https://grantthornton.pl/tag/doradztwo-podatkowe/" class="gt-tag gt-tag--color--grey" title="Doradztwo podatkowe">Doradztwo podatkowe</a> </li> </ul></div><div class="gt-article__content__title"> <h4> <a href="https://grantthornton.pl/publikacja/zmiany-w-skladce-zdrowotnej-od-2025-roku-dla-pracownikow-i-przedsiebiorcow-polityczne-propozycje-i-ich-konsekwencje/"> Zmiany w składce zdrowotnej od 2025 roku dla pracowników i przedsiębiorców – polityczne propozycje i ich konsekwencje </a> </h4></div><div class="gt-article__content__button gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/publikacja/zmiany-w-skladce-zdrowotnej-od-2025-roku-dla-pracownikow-i-przedsiebiorcow-polityczne-propozycje-i-ich-konsekwencje/" role="button" title="Czytaj więcej" target="_self"> <text class="button-vi-text">Czytaj więcej</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="gt-article__content__date" title="24.09.2024 | Aktualizacja: 24.09.2024"> 24.09.2024</div></div></article></div><div> <article class="gt-article"> <div class="gt-article__image" style="background-image: url(https://grantthornton.pl/wp-content/uploads/2024/08/start-up-business-team-in-the-office-2023-11-27-04-53-40-utc-scaled.jpg);"></div><div class="gt-article__content"> <div class="gt-article__content__tags gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <ul class="gt-article__content__tags__list"> <li> <a href="https://grantthornton.pl/tag/doradztwo-podatkowe/" class="gt-tag gt-tag--color--grey" title="Doradztwo podatkowe">Doradztwo podatkowe</a> </li> <li> <a href="https://grantthornton.pl/tag/outsourcing-plac-i-kadr/" class="gt-tag gt-tag--color--grey" title="Outsourcing kadr i płac">Outsourcing kadr i płac</a> </li> </ul></div><div class="gt-article__content__title"> <h4> <a href="https://grantthornton.pl/publikacja/skladka-zdrowotna-dla-przedsiebiorcow-od-2025-r-tabela/"> Składka zdrowotna dla przedsiębiorców od 2025 r. (TABELA) </a> </h4></div><div class="gt-article__content__button gt-animate" data-animation-type="slide" data-animation-trigger="hover" data-animation-trigger-element=".gt-article"> <svg class="hide" id="main-svg"> <symbol id="svg_arrow-button-vi" viewBox="0 0 120 96" preserveAspectRatio="xMidYMid meet"> <g clip-path="url(#__lottie_element_255)"> <g id="u7kztZenSk" clip-path="url(#__lottie_element_257)" transform="matrix(1,0,0,1,0,0)"> <g id="yTn6O8A6f3" clip-path="url(#__lottie_element_261)" transform="matrix(1,0,0,1,6,0)"> <g id="CLHtTcwXWP" transform="matrix(1,0,0,1,34.548004150390625,45.29199981689453)"> <g id="7jseKKbGqM" opacity="1" transform="matrix(1,0,0,1,0,0)"> <path class="svg-vi-path1" stroke-linecap="butt" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" id="NAcEkFgdYY2" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M72.80899810791016,3 C72.80899810791016,3 3,3 3,3"> <animate attributeName="d" dur=".3s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> <g id="Wotua5kfgO" transform="matrix(1,0,0,1,-11,-11.057998657226562)"> <g id="hSJXJOgKIC2" opacity="1" transform="matrix(1,0,0,1,67,59.02899932861328)"> <path class="svg-vi-path2" stroke-linecap="round" stroke-linejoin="miter" fill-opacity="0" stroke-miterlimit="10" stroke="currentColor" stroke-opacity="1" stroke-width="8" d="M18.483999252319336,33.46200180053711 C18.986000061035156,33 19.489999771118164,32.52199935913086 20,32.02899932861328 C36,16.02899932861328 52,0.32100000977516174 52,0.32100000977516174 C52,0.32100000977516174 35.356998443603516,-15.678999900817871 19.35700035095215,-31.679000854492188"> <animate attributeName="d" dur=".5s" repeatCount="once" fill="freeze" restart="always" ></animate> </path> </g> </g> </g> </g> </g> </symbol> </svg> <a class="gt-button gt-button-secondary" href="https://grantthornton.pl/publikacja/skladka-zdrowotna-dla-przedsiebiorcow-od-2025-r-tabela/" role="button" title="Czytaj więcej" target="_self"> <text class="button-vi-text">Czytaj więcej</text> <svg class="svg-animation-vi" aria-hidden="true"><use xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="#svg_arrow-button-vi"></use></svg> </a></div><div class="gt-article__content__date" title="22.03.2024 | Aktualizacja: 26.03.2024"> 22.03.2024 | Aktualizacja: 26.03.2024</div></div></article></div><div class="most-read__content__sidebar"> <div class="gt-popular-tags-box"> <h4>Popularne kategorie</h4> <ul class="sidebar-box__tags"> <li class="item"> <a href="https://grantthornton.pl/tag/raporty/" class="gt-tag gt-tag--color--yellow" title="Raporty">Raporty</a> </li> <li class="item"> <a href="https://grantthornton.pl/tag/doradztwo-podatkowe/" class="gt-tag gt-tag--color--white" title="Doradztwo podatkowe">Doradztwo podatkowe</a> </li> <li class="item"> <a href="https://grantthornton.pl/tag/outsourcing-finansowo-ksiegowy/" class="gt-tag gt-tag--color--white" title="Outsourcing finansowo-księgowy">Outsourcing finansowo-księgowy</a> </li> <li class="item"> <a href="https://grantthornton.pl/tag/ceny-transferowe/" class="gt-tag gt-tag--color--white" title="Ceny transferowe">Ceny transferowe</a> </li> <li class="item"> <a href="https://grantthornton.pl/tag/dzialalnosc-innowacyjna-ulga-br-i-ip-box/" class="gt-tag gt-tag--color--white" title="Działalność innowacyjna – ulga B+R i IP Box">Działalność innowacyjna – ulga B+R i IP Box</a> </li> <li class="item"> <a href="https://grantthornton.pl/tag/purpurowy-informator/" class="gt-tag gt-tag--color--white" title="Purpurowy Informator">Purpurowy Informator</a> </li> </ul></div></div></div></div></section> </main> <footer class="footer"> <div class="container"> <div class="footer__top"> <div class="footer__top__menu"> <div class="row"> <div class="submenu-column col-lg-8 col-12"> <a href="https://grantthornton.pl/oferta/" class="menu__title">Oferta</a> <ul class="submenu"> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/audyt/">Audyt</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/doradztwo-podatkowe/">Doradztwo podatkowe</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/zalozenie-i-reorganizacja-biznesu/">Założenie i reorganizacja biznesu</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/fuzje-i-przejecia/">Fuzje i Przejęcia</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/konsulting-biznesowy/">Konsulting biznesowy</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/konsulting-cyfrowy/">Konsulting cyfrowy</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/cyberbezpieczenstwo_i_outsourcing_it/">Cyberbezpieczeństwo i outsourcing IT</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/doradztwo-finansowe/">Doradztwo finansowe</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/kancelaria-prawna/">Kancelaria prawna</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/outsourcing-finansowo-ksiegowy/">Outsourcing finansowo-księgowy</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/outsourcing-kadr-i-plac/">Outsourcing kadr i płac</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/sprawozdawczosc-i-tax-compliance/">Sprawozdawczość i Tax Compliance</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/dotacje-dla-firm/">Dotacje dla firm</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/wsparcie-dla-samorzadow/">Wsparcie dla samorządów</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/ochrona-danych-osobowych-rodo/">Outsourcing RODO</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/esg/">ESG</a> </li> <li class="submenu__item"> <a href="https://grantthornton.pl/usluga/international-desks/">International desks</a> </li> </ul></div><div class="col-lg-4 col-12"> <div class="row"> <div class="menu-column col-6"> <ul id="footer-menu" class="menu"><li id="menu-item-14835" class="menu-custom-item menu-item menu-item-type-post_type menu-item-object-page menu-item-14835 current-menu-item"><a href="https://grantthornton.pl/oferta/">Oferta</a></li> <li id="menu-item-14830" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14830"><a href="https://grantthornton.pl/kariera/">Kariera</a></li> <li id="menu-item-14831" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14831"><a href="https://grantthornton.pl/artykuly/">Artykuły</a></li> <li id="menu-item-14833" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14833"><a href="https://grantthornton.pl/kontakt/">Kontakt</a></li> <li id="menu-item-37204" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-37204"><a href="https://grantthornton.pl/wydarzenia/">Wydarzenia</a></li> <li id="menu-item-14834" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-14834"><a href="https://grantthornton.pl/o-nas/">O nas</a></li> <li id="menu-item-20369" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-20369"><a href="https://grantthornton.pl/informacje-prawne/">Informacje prawne</a></li> <li id="menu-item-44445" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-44445"><a href="https://grantthornton.pl/#moove_gdpr_cookie_modal">Ustawienia cookies</a></li> <li id="menu-item-45579" class="menu-item menu-item-type-post_type menu-item-object-page menu-item-45579"><a href="https://grantthornton.pl/sygnalisci/">Sygnaliści (Purple Line)</a></li> </ul></div><div class="menu-column col-6"> <p class="menu__title">Narzędzia</p> <ul id="tools-menu" class="menu menu__tools"><li id="menu-item-23060" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-23060"><a href="https://gtportal.grantthornton.pl/login">GT Harmony</a></li> <li id="menu-item-15751" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-15751"><a href="https://workflow.grantthornton.pl/">Workflow</a></li> <li id="menu-item-15752" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-15752"><a href="https://portalpracowniczy.grantthornton.pl/login">Portal pracowniczy GT</a></li> <li id="menu-item-15754" class="menu-item menu-item-type-custom menu-item-object-custom menu-item-15754"><a href="https://pp.grantthornton.pl/">Portal pracowniczy (stary)</a></li> </ul></div></div></div></div></div></div><div class="footer__bottom"> <div class="footer__bottom__meta"> <ul class="social-media"> <li class="facebook social-media__item"> <a href="https://www.facebook.com/GrantThorntonPL/" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">Facebook</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 155.139 155.139"> <g> <path fill="#435990" d="M89.584,155.139V84.378h23.742l3.562-27.585H89.584V39.184 c0-7.984,2.208-13.425,13.67-13.425l14.595-0.006V1.08C115.325,0.752,106.661,0,96.577,0C75.52,0,61.104,12.853,61.104,36.452 v20.341H37.29v27.585h23.814v70.761H89.584z"/> </g> </svg> </span> </a> </li> <li class="twitter social-media__item"> <a href="https://twitter.com/GrantThorntonPL" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">Twitter</span> <span class="icon svg-container" aria-hidden="true"> <?xml version="1.0" encoding="UTF-8"?> <svg id="Layer_1" data-name="Layer 1" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 311.81 311.81"> <path d="m155.91,10.83c38.75,0,75.18,15.09,102.59,42.49s42.49,63.83,42.49,102.59-15.09,75.18-42.49,102.59c-27.4,27.4-63.83,42.49-102.59,42.49s-75.18-15.09-102.59-42.49c-27.4-27.4-42.49-63.83-42.49-102.59s15.09-75.18,42.49-102.59c27.4-27.4,63.83-42.49,102.59-42.49m0-10.83C69.8,0,0,69.8,0,155.91s69.8,155.91,155.91,155.91,155.91-69.8,155.91-155.91S242.01,0,155.91,0h0Z" style="fill: #4f2682; stroke-width: 0px;"/> <path d="m170.25,143.97l56.79-66.02h-13.46l-49.31,57.32-39.39-57.32h-45.43l59.56,86.68-59.56,69.23h13.46l52.07-60.53,41.59,60.53h45.43l-61.77-89.89h0Zm-18.43,21.43l-6.03-8.63-48.01-68.68h20.67l38.75,55.43,6.03,8.63,50.37,72.05h-20.67l-41.1-58.79h0Z" style="fill: #4f2682; stroke-width: 0px;"/> </svg> </span> </a> </li> <li class="linkedin social-media__item"> <a href="https://www.linkedin.com/company/grant-thornton-poland/" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">LinkedIn</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 512 512"> <g> <g> <rect fill="#0084af" y="160" width="114.496" height="352"/> </g> </g> <g> <g> <path fill="#0084af" d="M426.368,164.128c-1.216-0.384-2.368-0.8-3.648-1.152c-1.536-0.352-3.072-0.64-4.64-0.896 c-6.08-1.216-12.736-2.08-20.544-2.08c-66.752,0-109.088,48.544-123.04,67.296V160H160v352h114.496V320 c0,0,86.528-120.512,123.04-32c0,79.008,0,224,0,224H512V274.464C512,221.28,475.552,176.96,426.368,164.128z"/> </g> </g> <g> <g> <circle fill="#0084af" cx="56" cy="56" r="56"/> </g> </g> </svg> </span> </a> </li> <li class="instagram social-media__item"> <a href="https://www.instagram.com/grant_thornton_polska/" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">Instagram</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 551.034 551.034"> <g> <linearGradient id="insta-gradient1" gradientUnits="userSpaceOnUse" x1="275.517" y1="4.57" x2="275.517" y2="549.72" gradientTransform="matrix(1 0 0 -1 0 554)"> <stop offset="0" stop-color="#e09b3d"/> <stop offset="0.3" stop-color="#c74c4d"/> <stop offset="0.6" stop-color="#c21975"/> <stop offset="1" stop-color="#7024c4"/> </linearGradient> <path fill="url(#insta-gradient1)" d="M386.878,0H164.156C73.64,0,0,73.64,0,164.156v222.722 c0,90.516,73.64,164.156,164.156,164.156h222.722c90.516,0,164.156-73.64,164.156-164.156V164.156 C551.033,73.64,477.393,0,386.878,0z M495.6,386.878c0,60.045-48.677,108.722-108.722,108.722H164.156 c-60.045,0-108.722-48.677-108.722-108.722V164.156c0-60.046,48.677-108.722,108.722-108.722h222.722 c60.045,0,108.722,48.676,108.722,108.722L495.6,386.878L495.6,386.878z"/> <linearGradient id="insta-gradient2" gradientUnits="userSpaceOnUse" x1="275.517" y1="4.57" x2="275.517" y2="549.72" gradientTransform="matrix(1 0 0 -1 0 554)"> <stop offset="0" stop-color="#e09b3d"/> <stop offset="0.3" stop-color="#c74c4d"/> <stop offset="0.6" stop-color="#c21975"/> <stop offset="1" stop-color="#7024c4"/> </linearGradient> <path fill="url(#insta-gradient2)" d="M275.517,133C196.933,133,133,196.933,133,275.516s63.933,142.517,142.517,142.517 S418.034,354.1,418.034,275.516S354.101,133,275.517,133z M275.517,362.6c-48.095,0-87.083-38.988-87.083-87.083 s38.989-87.083,87.083-87.083c48.095,0,87.083,38.988,87.083,87.083C362.6,323.611,323.611,362.6,275.517,362.6z"/> <linearGradient id="insta-gradient3" gradientUnits="userSpaceOnUse" x1="418.31" y1="4.57" x2="418.31" y2="549.72" gradientTransform="matrix(1 0 0 -1 0 554)"> <stop offset="0" stop-color="#e09b3d"/> <stop offset="0.3" stop-color="#c74c4d"/> <stop offset="0.6" stop-color="#c21975"/> <stop offset="1" stop-color="#7024c4"/> </linearGradient> <circle fill="url(#insta-gradient3)" cx="418.31" cy="134.07" r="34.15"/> </g> </svg> </span> </a> </li> <li class="youtube social-media__item"> <a href="https://www.youtube.com/user/GrantThorntonPL" target="_blank" rel="noopener noreferrer"> <span class="visuallyhidden">YouTube</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 461.001 461.001"> <path fill="#ff2021" d="M365.257,67.393H95.744C42.866,67.393,0,110.259,0,163.137v134.728 c0,52.878,42.866,95.744,95.744,95.744h269.513c52.878,0,95.744-42.866,95.744-95.744V163.137 C461.001,110.259,418.135,67.393,365.257,67.393z M300.506,237.056l-126.06,60.123c-3.359,1.602-7.239-0.847-7.239-4.568V168.607 c0-3.774,3.982-6.22,7.348-4.514l126.06,63.881C304.363,229.873,304.298,235.248,300.506,237.056z"/> </svg> </span> </a> </li> </ul> <div class="newsletter-block"> <div> <p class="newsletter-block__label">Newsletter</p> <p class="newsletter-block__text"> Bądź na bieżąco: Najważniejsze zmiany i ich omówienie co tydzień na twojej skrzynce </p></div><div class="newsletter-block__form form"> <div class="field"> <label for="your-email" class="visuallyhidden">Wpisz swój adres e-mail</label> <input type="email" id="your-email" class="field__input" placeholder="Wpisz swój adres e-mail"></div><button type="button" class="button-newsletter button button--outline button-primary" data-toggle="modal" data-target="#newsletterModal"> <span class="visuallyhidden">Wyślij</span> <span class="icon svg-container" aria-hidden="true"> <svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 30 30"> <path fill="#000000" d="M29.482,1.877c-0.001-0.003,0-0.006-0.001-0.01v0c0,0,0,0,0,0c-0.003-0.012-0.007-0.024-0.012-0.037 c-0.008-0.023-0.026-0.041-0.037-0.062c-0.011-0.02-0.014-0.043-0.028-0.062c-0.005-0.008-0.014-0.011-0.02-0.018 c-0.005-0.007-0.008-0.016-0.013-0.022c-0.015-0.017-0.039-0.028-0.057-0.043c-0.026-0.022-0.051-0.044-0.081-0.06 c-0.007-0.004-0.011-0.01-0.018-0.014c-0.01-0.004-0.02-0.009-0.029-0.013c-0.001,0-0.001,0-0.001,0 c-0.021-0.008-0.043-0.009-0.065-0.014c-0.022-0.005-0.042-0.012-0.065-0.014c-0.009-0.001-0.018-0.006-0.028-0.006h-0.001 c-0.029-0.001-0.061,0.007-0.093,0.01c-0.02,0.003-0.039,0.002-0.058,0.007c-0.004,0.001-0.008,0-0.012,0.001c0,0,0,0-0.002,0 l-0.001,0c-0.008,0.002-0.015,0.004-0.021,0.007L0.843,10.98c-0.028,0.009-0.057,0.021-0.083,0.036c-0.001,0-0.001,0-0.001,0 s-0.001,0-0.001,0c-0.032,0.018-0.062,0.04-0.09,0.063v0c-0.001,0-0.001,0-0.002,0.001c-0.001,0.001-0.002,0.002-0.003,0.003 c0,0-0.001,0-0.001,0.001v0c-0.001,0-0.001,0-0.002,0.001c0,0,0,0,0,0c0,0-0.001,0-0.001,0.001c0,0-0.001,0-0.001,0 c0,0-0.001,0.001-0.001,0.001c-0.001,0-0.001,0.001-0.001,0.001c-0.002,0.001-0.002,0.001-0.002,0.001s-0.001,0-0.001,0.001v0 c-0.036,0.034-0.066,0.073-0.09,0.116c-0.032,0.059-0.053,0.121-0.06,0.184c-0.009,0.067-0.003,0.137,0.018,0.205 c0.01,0.034,0.023,0.066,0.041,0.097v0c0,0,0,0,0,0c0.019,0.034,0.041,0.064,0.066,0.092c0,0,0,0,0,0s0.001,0,0.001,0.001 s0.001,0,0.001,0.001s0.001,0.001,0.001,0.001c0,0,0,0,0,0c0.001,0,0.001,0,0.001,0.001c0.001,0,0.001,0,0.001,0.001 c0.001,0,0.001,0.001,0.001,0.001v0c0.001,0,0.001,0,0.001,0.001h0.001c0,0,0,0,0,0.001h0.001c0.002,0.007,0.001,0.001,0.001,0.001 c0,0,0,0,0.001,0.001c0,0,0,0,0.001,0.001c0,0,0.001,0,0.001,0.001c0.029,0.031,0.062,0.057,0.099,0.079l5.912,3.647 c0.001,0.001,0.002,0.003,0.004,0.003L8.6,16.746v7.03c0,0.004,0,0.008,0,0.012c0,0,0,0,0,0c0,0,0,0,0,0 c0.002,0.069,0.017,0.134,0.043,0.193c0.025,0.056,0.061,0.108,0.107,0.154c0.015,0.015,0.03,0.028,0.047,0.041 c0.036,0.027,0.074,0.049,0.115,0.065v0c0.059,0.023,0.121,0.036,0.188,0.036c0.074,0,0.145-0.016,0.208-0.045 c0.058-0.026,0.112-0.064,0.158-0.114c0,0,0,0,0-0.001h0.001c0.001-0.001,0.002-0.002,0.003-0.003l3.991-4.369l5.496,3.376 c0.046,0.028,0.097,0.041,0.147,0.053c0.047,0.059,0.104,0.11,0.178,0.143c0.066,0.031,0.138,0.045,0.207,0.045 c0.189,0,0.371-0.108,0.455-0.292l9.512-20.863c0.002-0.005,0.004-0.01,0.006-0.015c0.001,0,0.001-0.001,0.001-0.001v0 c0,0,0,0,0.001-0.001v0c0,0,0,0,0,0c0.009-0.023,0.01-0.046,0.015-0.069c0.006-0.022,0.012-0.043,0.015-0.066 c0.001-0.009,0.006-0.018,0.006-0.027c0,0,0,0,0,0c0.002-0.032-0.006-0.064-0.011-0.096C29.486,1.913,29.487,1.895,29.482,1.877z M9.086,15.871l-1.9-1.186c-0.001-0.001-0.001-0.002-0.002-0.002l-5.016-3.094l23.891-8.067L9.086,15.871z M9.6,22.489v-5.116 l2.994,1.839L9.6,22.489z M19.269,22.139l-5.617-3.45c-0.013-0.009-0.025-0.017-0.038-0.023l-3.612-2.223l17.756-12.92 L19.269,22.139z M11.894,28.667c-0.232-0.149-0.301-0.458-0.151-0.691l2.266-3.531c0.149-0.233,0.46-0.299,0.69-0.151 c0.232,0.149,0.301,0.458,0.151,0.691l-2.266,3.531c-0.096,0.149-0.257,0.23-0.421,0.23C12.07,28.746,11.977,28.721,11.894,28.667z M1.732,21.716c-0.153,0-0.305-0.071-0.403-0.204c-0.163-0.223-0.115-0.536,0.107-0.699l3.423-2.514 c0.221-0.163,0.534-0.116,0.699,0.107c0.163,0.223,0.115,0.536-0.107,0.699l-3.423,2.514C1.939,21.684,1.836,21.716,1.732,21.716z" /> </svg> </span> </button></div></div></div></div></div></footer> <div class="video-modal modal fade" id="videoModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog modal-dialog-centered" role="document"> <div class="modal-content"> <button type="button" class="button-close button button-primary" data-dismiss="modal"> <span class="visuallyhidden">Zamknij</span> <span class="cross" aria-hidden="true"></span> </button> <div class="modal-body"> <div class="video-modal__main"> <div class="embed-responsive embed-responsive-16by9"> <iframe class="embed-responsive-item" src="https://www.youtube.com/embed/shj5KGrb6vw?si=tSJANX4NnVt8DsBR" allowfullscreen></iframe></div></div></div></div></div></div><div class="newsletter-modal modal fade" id="newsletterModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog modal-dialog-centered" role="document"> <div class="modal-content"> <div class="exit-button" data-dismiss="modal"> <svg width="20" height="20" viewBox="0 0 20 20" fill="none" xmlns="http://www.w3.org/2000/svg"> <path fill-rule="evenodd" clip-rule="evenodd" d="M19.9113 2.2826L12.1938 10.0001L19.9113 17.7176L17.7161 19.9128L9.99864 12.1953L2.28114 19.9128L0.0859375 17.7176L7.80344 10.0001L0.0859375 2.2826L2.28114 0.0874023L9.99864 7.8049L17.7161 0.0874023L19.9113 2.2826Z" fill="#4F2D7F"/> </svg> <span class="visuallyhidden">Zamknij</span></div><div class="modal-body"> <p class="modal-body__title">Treściwa porcja wiedzy od Grant Thornton</p> <div class="newsletter-modal__main"> <div class="block"> <div class="block__content"> <p class="title">Cotygodniowy newsletter</p> <p class="intro">Podatki, prawo, księgowość, dotacje, gospodarka, cyberbezpieczeństwo</p></div></div></div><div class="newsletter-modal__form"> <form id="mc-embedded-subscribe-form" name="mc-embedded-subscribe-form" > <div class="form__main"> <div class="field-group"> <div class="field"> <label for="mce-EMAIL" class="required">Adres e-mail</label> <input type="email" name="EMAIL" value="" size="40" class="field__input" id="mce-EMAIL" placeholder="Podaj e-mail" required></div><div class="desktop"></div></div><div class="field-group"> <div class="field"> <label for="mce-SUBJECT">Wybierz treści, o których chcesz czytać częściej</label> <select class="nice-select wide" id="mce-SUBJECT" name="SUBJECT" data-placeholder="Wybierz tematy" data-selectedtext="wybrano" multiple> <option value="Podatki (zmiany i ulgi)">Podatki (zmiany i ulgi)</option> <option value="Prawo pracy">Prawo pracy</option> <option value="Kadry i płace">Kadry i płace</option> <option value="Księgowość">Księgowość</option> <option value="Fundacja rodzinna i sukcesja">Fundacja rodzinna i sukcesja</option> <option value="Ceny transferowe">Ceny transferowe</option> <option value="IT i cyberbezpieczeństwo">IT i cyberbezpieczeństwo</option> <option value="RODO i compliance">RODO i compliance</option> <option value="Dotacje dla firm">Dotacje dla firm</option> </select></div><div class="field"> <label for="mce-REGION">Wybierz swój region, jeśli chcesz dostawać informacje o naszych wydarzeniach</label> <select class="nice-select wide" id="mce-REGION" name="REGION" data-placeholder="Wybierz region"> <option data-display="Wybierz region">Wybierz region</option> <option value="dolnośląskie">dolnośląskie</option> <option value="kujawsko-pomorskie">kujawsko-pomorskie</option> <option value="lubelskie">lubelskie</option> <option value="lubuskie">lubuskie</option> <option value="łódzkie">łódzkie</option> <option value="małopolskie">małopolskie</option> <option value="mazowieckie">mazowieckie</option> <option value="opolskie">opolskie</option> <option value="podkarpackie">podkarpackie</option> <option value="podlaskie">podlaskie</option> <option value="pomorskie">pomorskie</option> <option value="śląskie">śląskie</option> <option value="świętokrzyskie">świętokrzyskie</option> <option value="warmińsko-mazurskie">warmińsko-mazurskie</option> <option value="wielkopolskie">wielkopolskie</option> <option value="zachodniopomorskie">zachodniopomorskie</option> </select></div></div><div style="position: absolute; left: -5000px;"> <input type="text" name="b_713282df91827236a3fec0c49_006b688b7e" tabindex="-1" value=""></div><div class="form__checkboxes"> <div class="field"> <input type="checkbox" name="FCONSENT" value="tak" class="visuallyhidden" id="mce-FCONSENT" required> <label for="mce-FCONSENT"> <div class="text"><p>Zapisując się do usługi Newsletter potwierdzam, że wyrażam zgodę na otrzymanie informacji handlowej od Grant Thornton Frąckowiak P.S.A. z siedzibą w Poznaniu, za pomocą środków komunikacji elektronicznej, a zwłaszcza za pośrednictwem podanego przeze mnie adresu e-mail.*</p></div></label></div></div><div class="submit"> <input type="submit" value="Zapisz się" class="button-submit button"> <span class="ajax-loader"></span></div></div><div class="form__rules"> <p class="form__rules__intro">Pole obowiązkowe.</p> <ul class="form__rules__list" data-text-more="Zobacz więcej" data-text-less="Zobacz mniej"> <li><p>Informacje o sposobach przetwarzania danych osobowych znajdziesz w naszej <a href="https://grantthornton.pl/polityka-prywatnosci-GT/">Polityce prywatności</a> i <a href="https://grantthornton.pl/wp-content/uploads/2022/11/GTFR-OI-newsletter-marketingowy-.pdf">Klauzuli informacyjnej</a> dla subskrybentów newslettera.</p> </li> </ul></div></form></div></div></div></div></div><aside id="moove_gdpr_cookie_info_bar" class="moove-gdpr-info-bar-hidden moove-gdpr-align-center moove-gdpr-dark-scheme gdpr_infobar_postion_top gdpr-full-screen-infobar" aria-label="Panel powiadomień o ciasteczkach RODO" style="display: none;"> <div class="moove-gdpr-info-bar-container"> <div class="moove-gdpr-info-bar-content"> <div class="moove-gdpr-cookie-notice"> <p style="margin-bottom: 10px;"><strong>Grant Thornton Frąckowiak P.S.A. przetwarza Twoje dane osobowe w celu zapewnienia prawidłowego funkcjonowania serwisu poprzez stosowanie plików cookie.</strong></p> <p style="margin-bottom: 10px;">Wybierając opcje <span style="color: #de002e;"><b>„Zgadzam się”</b></span>, zezwalasz operatorowi strony na używanie plików cookie, pikseli, znaczników i podobnych technologii w celach analitycznych i marketingowych.</p> <p>Wybierając opcję „Odrzuć wszystkie” operator strony będzie korzystał tylko z niezbędnych pików cookie w celu prawidłowego funkcjonowania serwisu.</p> <p style="margin-bottom: 10px;">Twoja zgoda na korzystanie z plików cookie jest dobrowolna i w każdej chwili możesz ją wycofać. W celu zmiany ustawień prosimy o wybranie: „więcej opcji”.</p> <p>Aby uzyskać więcej informacji prosimy o zapoznanie się z naszą <a rel="noopener" href="https://grantthornton.pl/polityka-prywatnosci-GT/" target="_blank">Polityką Prywatności</a>.</p></div><div class="moove-gdpr-button-holder"> <button class="mgbutton moove-gdpr-infobar-allow-all gdpr-fbo-0" aria-label="Zgadzam się" >Zgadzam się</button> <button class="mgbutton moove-gdpr-infobar-reject-btn gdpr-fbo-1 " aria-label="Odrzuć wszystkie">Odrzuć wszystkie</button> <button class="mgbutton moove-gdpr-infobar-settings-btn change-settings-button gdpr-fbo-2" data-href="#moove_gdpr_cookie_modal" aria-label="Więcej opcji">Więcej opcji</button></div></div></div></aside> <div class="wppopups-whole" style="display: none"></div><button data-href="#moove_gdpr_cookie_modal" id="moove_gdpr_save_popup_settings_button" style='display: none;' class=" gdpr-fb-hide-mobile" aria-label="Ustawienia ciasteczek"> <span class="moove_gdpr_icon"> <svg viewBox="0 0 512 512" xmlns="http://www.w3.org/2000/svg" style="max-width: 30px; max-height: 30px;"> <g data-name="1"> <path d="M293.9,450H233.53a15,15,0,0,1-14.92-13.42l-4.47-42.09a152.77,152.77,0,0,1-18.25-7.56L163,413.53a15,15,0,0,1-20-1.06l-42.69-42.69a15,15,0,0,1-1.06-20l26.61-32.93a152.15,152.15,0,0,1-7.57-18.25L76.13,294.1a15,15,0,0,1-13.42-14.91V218.81A15,15,0,0,1,76.13,203.9l42.09-4.47a152.15,152.15,0,0,1,7.57-18.25L99.18,148.25a15,15,0,0,1,1.06-20l42.69-42.69a15,15,0,0,1,20-1.06l32.93,26.6a152.77,152.77,0,0,1,18.25-7.56l4.47-42.09A15,15,0,0,1,233.53,48H293.9a15,15,0,0,1,14.92,13.42l4.46,42.09a152.91,152.91,0,0,1,18.26,7.56l32.92-26.6a15,15,0,0,1,20,1.06l42.69,42.69a15,15,0,0,1,1.06,20l-26.61,32.93a153.8,153.8,0,0,1,7.57,18.25l42.09,4.47a15,15,0,0,1,13.41,14.91v60.38A15,15,0,0,1,451.3,294.1l-42.09,4.47a153.8,153.8,0,0,1-7.57,18.25l26.61,32.93a15,15,0,0,1-1.06,20L384.5,412.47a15,15,0,0,1-20,1.06l-32.92-26.6a152.91,152.91,0,0,1-18.26,7.56l-4.46,42.09A15,15,0,0,1,293.9,450ZM247,420h33.39l4.09-38.56a15,15,0,0,1,11.06-12.91A123,123,0,0,0,325.7,356a15,15,0,0,1,17,1.31l30.16,24.37,23.61-23.61L372.06,328a15,15,0,0,1-1.31-17,122.63,122.63,0,0,0,12.49-30.14,15,15,0,0,1,12.92-11.06l38.55-4.1V232.31l-38.55-4.1a15,15,0,0,1-12.92-11.06A122.63,122.63,0,0,0,370.75,187a15,15,0,0,1,1.31-17l24.37-30.16-23.61-23.61-30.16,24.37a15,15,0,0,1-17,1.31,123,123,0,0,0-30.14-12.49,15,15,0,0,1-11.06-12.91L280.41,78H247l-4.09,38.56a15,15,0,0,1-11.07,12.91A122.79,122.79,0,0,0,201.73,142a15,15,0,0,1-17-1.31L154.6,116.28,131,139.89l24.38,30.16a15,15,0,0,1,1.3,17,123.41,123.41,0,0,0-12.49,30.14,15,15,0,0,1-12.91,11.06l-38.56,4.1v33.38l38.56,4.1a15,15,0,0,1,12.91,11.06A123.41,123.41,0,0,0,156.67,311a15,15,0,0,1-1.3,17L131,358.11l23.61,23.61,30.17-24.37a15,15,0,0,1,17-1.31,122.79,122.79,0,0,0,30.13,12.49,15,15,0,0,1,11.07,12.91ZM449.71,279.19h0Z" fill="currentColor"/> <path d="M263.71,340.36A91.36,91.36,0,1,1,355.08,249,91.46,91.46,0,0,1,263.71,340.36Zm0-152.72A61.36,61.36,0,1,0,325.08,249,61.43,61.43,0,0,0,263.71,187.64Z" fill="currentColor"/> </g> </svg> </span> <span class="moove_gdpr_text">Ustawienia ciasteczek</span> </button> <div id="moove_gdpr_cookie_modal" class="gdpr_lightbox-hide" role="complementary" aria-label="Ekran ustawień RODO"> <div class="moove-gdpr-modal-content moove-clearfix logo-position-left moove_gdpr_modal_theme_v1"> <div class="moove-gdpr-modal-left-content"> <div class="moove-gdpr-company-logo-holder"> <img src="https://grantthornton.pl/wp-content/uploads/2019/11/GTlogo_www_300px-300x107.jpg" alt="" width="300" height="107" class="img-responsive"/></div><ul id="moove-gdpr-menu"> <li class="menu-item-on menu-item-privacy_overview menu-item-selected"> <button data-href="#privacy_overview" class="moove-gdpr-tab-nav" aria-label="Informacja o ciasteczkach"> <span class="gdpr-nav-tab-title">Informacja o ciasteczkach</span> </button> </li> <li class="menu-item-strict-necessary-cookies menu-item-off"> <button data-href="#strict-necessary-cookies" class="moove-gdpr-tab-nav" aria-label="Ciasteczka funkcjonalne"> <span class="gdpr-nav-tab-title">Ciasteczka funkcjonalne</span> </button> </li> <li class="menu-item-advanced-cookies menu-item-off"> <button data-href="#advanced-cookies" class="moove-gdpr-tab-nav" aria-label="Ciasteczka analityczne i marketingowe"> <span class="gdpr-nav-tab-title">Ciasteczka analityczne i marketingowe</span> </button> </li> </ul> <div class="moove-gdpr-branding-cnt"> <a href="https://wordpress.org/plugins/gdpr-cookie-compliance/" rel="noopener noreferrer" target="_blank" class='moove-gdpr-branding'>Powered by <span>Zgodności ciasteczek z RODO</span></a></div></div><div class="moove-gdpr-modal-right-content"> <div class="moove-gdpr-modal-title"></div><div class="main-modal-content"> <div class="moove-gdpr-tab-content"> <div id="privacy_overview" class="moove-gdpr-tab-main"> <span class="tab-title">Informacja o ciasteczkach</span> <div class="moove-gdpr-tab-main-content"> <p>1. W ramach witryny Administrator stosuje pliki Cookies w celu świadczenia usług na najwyższym poziomie, w tym w sposób dostosowany do indywidualnych potrzeb.</p> <p>2. Korzystanie z witryny bez zmiany ustawień dotyczących Cookies oznacza, że będą one zapisywane na Twoim urządzeniu końcowym. Możesz w każdym czasie dokonać zmiany ustawień dotyczących Cookies w swojej przeglądarce internetowej.</p> <p>3. Administrator używa technologii Cookies w celu identyfikacji odwiedzających witrynę, w celu prowadzenia statystyk na potrzeby marketingowe, a także w celu poprawnego realizowania innych, oferowanych przez serwis usług.</p> <p>4. Pliki Cookies, a w tym Cookies sesyjne mogą również dostarczyć informacji na temat Twojego urządzenia końcowego, jak i wersji przeglądarki, której używasz. Zadania te są realizowane dla prawidłowego wyświetlania treści w ramach witryny Administratora.</p> <p>3. Cookies to krótkie pliki tekstowe. Cookies w żadnym wypadku nie umożliwiają personalnej identyfikacji osoby odwiedzającej witrynę i nie są w nim zapisywane żadne informacje mogące taką identyfikację umożliwić.</p> <p>Aby zobaczyć pełną listę wykorzystywanych przez nas ciasteczek i dowiedzieć się więcej o ich celach, odwiedź naszą <a href="https://grantthornton.pl/polityka-prywatnosci/">Politykę Prywatności</a>.</p></div></div><div id="strict-necessary-cookies" class="moove-gdpr-tab-main" style="display:none"> <span class="tab-title">Ciasteczka funkcjonalne</span> <div class="moove-gdpr-tab-main-content"> <p>Ciasteczka funkcjonalne są niezbędne do prawidłowego działania strony oraz wypełniania obowiązku informacyjnego.</p> <p>Lista: cookies-accepted, hideCookiesInfo, hideModal, pll_language</p> <p>Dwa pierwsze przechowują informację, czy użytkownik zaakceptował lub zamknął powiadomienie o ciasteczkach i Polityce Prywatności. hideModal wskazuje, czy zostało zamknięte okno z zapisem na newsletter i nie powinno być już wyświetlane. pll_language przechowuje informacje o wybranym języku.</p> <div class="moove-gdpr-status-bar gdpr-checkbox-disabled checkbox-selected"> <div class="gdpr-cc-form-wrap"> <div class="gdpr-cc-form-fieldset"> <label class="cookie-switch" for="moove_gdpr_strict_cookies"> <span class="gdpr-sr-only">Włącz lub wyłącz ciasteczka</span> <input type="checkbox" aria-label="Ciasteczka funkcjonalne" disabled checked="checked" value="check" name="moove_gdpr_strict_cookies" id="moove_gdpr_strict_cookies"> <span class="cookie-slider cookie-round" data-text-enable="Włączone" data-text-disabled="Wyłączone"></span> </label></div></div></div><div class="moove-gdpr-strict-warning-message" style="margin-top: 10px;"> <p>If you disable this cookie, we will not be able to save your preferences. This means that every time you visit this website you will need to enable or disable cookies again.</p></div></div></div><div id="advanced-cookies" class="moove-gdpr-tab-main" style="display:none"> <span class="tab-title">Ciasteczka analityczne i marketingowe</span> <div class="moove-gdpr-tab-main-content"> <p>Nasza strona używa w celach analitycznych i marketingowych ciasteczek związanych z wykorzystaniem przez nas technologii Google (Google Tag Manager, Google Analytics, YouTube) oraz Facebook (Facebook Pixel). Szczegółową listę ciasteczek i ich celów znajdziesz w naszej <a href="https://grantthornton.pl/polityka-prywatnosci-gt/">Polityce Prywatności</a></p> <div class="moove-gdpr-status-bar"> <div class="gdpr-cc-form-wrap"> <div class="gdpr-cc-form-fieldset"> <label class="cookie-switch" for="moove_gdpr_advanced_cookies"> <span class="gdpr-sr-only">Włącz lub wyłącz ciasteczka</span> <input type="checkbox" aria-label="Ciasteczka analityczne i marketingowe" value="check" name="moove_gdpr_advanced_cookies" id="moove_gdpr_advanced_cookies" > <span class="cookie-slider cookie-round" data-text-enable="Włączone" data-text-disabled="Wyłączone"></span> </label></div></div></div><div class="moove-gdpr-strict-secondary-warning-message" style="margin-top: 10px; display: none;"> <p>Please enable Strictly Necessary Cookies first so that we can save your preferences!</p></div></div></div></div></div><div class="moove-gdpr-modal-footer-content"> <div class="moove-gdpr-button-holder"> <button class="mgbutton moove-gdpr-modal-allow-all button-visible" aria-label="Włącz wszystkie">Włącz wszystkie</button> <button class="mgbutton moove-gdpr-modal-reject-all button-visible" aria-label="Odrzuć wszystkie">Odrzuć wszystkie</button> <button class="mgbutton moove-gdpr-modal-save-settings button-visible" aria-label="Zapisz obecny wybór">Zapisz obecny wybór</button></div></div></div><div class="moove-clearfix"></div></div></div><script id='wppopups-js-extra'>var wppopups_vars={"is_admin":"","ajax_url":"https:\/\/grantthornton.pl\/wp-admin\/admin-ajax.php?lang=pl","pid":"44138","is_front_page":"","is_blog_page":"","is_category":"","site_url":"https:\/\/grantthornton.pl","is_archive":"","is_search":"","is_singular":"1","is_preview":"","facebook":"","twitter":"","val_required":"This field is required.","val_url":"Please enter a valid URL.","val_email":"Please enter a valid email address.","val_number":"Please enter a valid number.","val_checklimit":"You have exceeded the number of allowed selections: {#}.","val_limit_characters":"{count} of {limit} max characters.","val_limit_words":"{count} of {limit} max words.","disable_form_reopen":"__return_false"};</script> <script id='NIS-js-extra'>var translations={"Bran\u017ca":"Bran\u017ca","Wybierz":"Wybierz","Ile os\u00f3b zatrudnia Twoja firma?":"Ile os\u00f3b zatrudnia Twoja firma?","Jaki obr\u00f3t w ci\u0105gu roku generuje Twoja firma?":"Jaki obr\u00f3t w ci\u0105gu roku generuje Twoja firma?","Podmiot prawdopodobnie nie stosuje NIS-2":"Podmiot prawdopodobnie nie stosuje NIS-2","Podmiot prawdopodobnie b\u0119dzie zobowi\u0105zany do stosowania NIS-2":"Podmiot prawdopodobnie b\u0119dzie zobowi\u0105zany do stosowania NIS-2","Zmie\u0144":"Zmie\u0144","Formularz nie zosta\u0142 wype\u0142niony prawid\u0142owo. Prosz\u0119 spr\u00f3bowa\u0107 ponownie.":"Formularz nie zosta\u0142 wype\u0142niony prawid\u0142owo. Prosz\u0119 spr\u00f3bowa\u0107 ponownie.","Dzi\u0119kujemy!":"Dzi\u0119kujemy!","Twoje wyniki zosta\u0142y wys\u0142ane do eksperta, kt\u00f3ry wkr\u00f3tce si\u0119 z Tob\u0105 skontaktuje.":"Twoje wyniki zosta\u0142y wys\u0142ane do eksperta, kt\u00f3ry wkr\u00f3tce si\u0119 z Tob\u0105 skontaktuje.","Zamknij":"Zamknij"};</script> <script id='grantthornton/main.js-js-extra'>var ajax_object={"ajax_url":"https:\/\/grantthornton.pl\/wp-admin\/admin-ajax.php","ajax_nonce":"e218344b29","site_url":"https:\/\/grantthornton.pl"};</script> <script type='text/javascript' id='moove_gdpr_frontend-js-extra'> /* <![CDATA[ */ var moove_frontend_gdpr_scripts = {"ajaxurl":"https:\/\/grantthornton.pl\/wp-admin\/admin-ajax.php","post_id":"44138","plugin_dir":"https:\/\/grantthornton.pl\/wp-content\/plugins\/gdpr-cookie-compliance","show_icons":"all","is_page":"","ajax_cookie_removal":"false","strict_init":"2","enabled_default":{"third_party":0,"advanced":0},"geo_location":"false","force_reload":"true","is_single":"1","hide_save_btn":"false","current_user":"0","cookie_expiration":"365","script_delay":"0","close_btn_action":"1","close_btn_rdr":"","scripts_defined":"{\"cache\":true,\"header\":\"\",\"body\":\"\",\"footer\":\"\",\"thirdparty\":{\"header\":\"\",\"body\":\"\",\"footer\":\"\"},\"advanced\":{\"header\":\"\\t\\t\\t\\t<script data-gdpr>\\n\\t\\t\\t\\t\\tgtag('consent', 'update', {\\n\\t\\t\\t 'ad_storage': 'granted',\\n\\t\\t\\t\\t 'ad_user_data': 'granted',\\n\\t\\t\\t\\t 'ad_personalization': 'granted',\\n\\t\\t\\t\\t 'analytics_storage': 'granted',\\n\\t\\t\\t\\t 'personalization_storage': 'granted',\\n\\t\\t\\t\\t\\t\\t'security_storage': 'granted',\\n\\t\\t\\t\\t\\t\\t'functionality_storage': 'granted',\\n\\t\\t\\t });\\n\\n\\t\\t\\t dataLayer.push({\\n\\t\\t\\t\\t\\t 'event': 'cookie_consent_update'\\n\\t\\t\\t\\t\\t});\\n\\t\\t\\t\\t<\\\/script>\\t\\n\\t\\t\\t\\t\",\"body\":\"\",\"footer\":\"\"}}","gdpr_scor":"true","wp_lang":"_pl","wp_consent_api":"false","gdpr_consent_version":"1","gdpr_uvid":"f223e567096c5a4ca868c4a99b9571fa","stats_enabled":"","gdpr_aos_hide":"false","consent_log_enabled":"","enable_on_scroll":"false"};</script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/8tr1390s/9x1sw.js' id='jquery-core-js'></script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/q81pxu3v/9x1sx.js' id='jquery-migrate-js'></script> <script>window.dataLayer=window.dataLayer||[]; function gtag(){dataLayer.push(arguments);} gtag('consent', 'default', { 'ad_storage': 'denied', 'ad_user_data': 'denied', 'ad_personalization': 'denied', 'analytics_storage': 'denied', 'personalization_storage': 'denied', 'security_storage': 'denied', 'functionality_storage': 'denied', 'wait_for_update': '2000' });</script> <script>(function(){ window.onpageshow=function(event){ if(typeof window.wpforms!=='undefined'&&event.persisted){ window.location.reload(); }};}());</script> <script>(function (i, s, o, g, r, a, m){ i['GoogleAnalyticsObject']=r; i[r]=i[r]||function (){ (i[r].q=i[r].q||[]).push(arguments) }, i[r].l=1 * new Date(); a=s.createElement(o), m=s.getElementsByTagName(o)[0]; a.async=1; a.src=g; m.parentNode.insertBefore(a, m) })(window, document, 'script', '//www.google-analytics.com/analytics.js', 'ga'); ga('create', 'UA-2135751-4', 'auto'); ga('require', 'displayfeatures'); ga('send', 'pageview');</script> <script>grecaptcha.ready(function(){ grecaptcha.execute('6LeqdqYpAAAAAK-UEy5HPwcVUXKm5p4PidOqVV0E', { action: 'submit' }).then(function(token){ document.getElementById('g-recaptcha-response').value=token; }); setInterval(function(){ grecaptcha.execute('6LeqdqYpAAAAAK-UEy5HPwcVUXKm5p4PidOqVV0E', { action: 'submit' }).then(function(token){ document.getElementById('g-recaptcha-response').value=token; }); }, 60000); })</script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/fczb9yaa/9x1sx.js' id='regenerator-runtime-js'></script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/1elkx1m9/9x1sx.js' id='wp-polyfill-js'></script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/9a3kq2pq/9x1sw.js' id='wp-hooks-js'></script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/f1t3yukd/9x1sw.js' id='wppopups-js'></script> <script type="module" src="//grantthornton.pl/wp-content/cache/wpfc-minified/eqk3kzbj/9x1sw.js"></script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/lc24yqnt/9x1sw.js' id='grantthornton/main.js-js'></script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/8lfhr9kd/9x1td.js' id='moove_gdpr_frontend-js'></script> <script id='moove_gdpr_frontend-js-after'>var gdpr_consent__strict="true" var gdpr_consent__thirdparty="true" var gdpr_consent__advanced="true" var gdpr_consent__cookies="strict|thirdparty|advanced"</script> <script src='//grantthornton.pl/wp-content/cache/wpfc-minified/jpw44tbg/9x1tc.js' id='gdpr_cc_addon_frontend-js'></script> <script>(function(){ var expirationDate=new Date(); expirationDate.setTime(expirationDate.getTime() + 31536000 * 1000); document.cookie="pll_language=pl; expires=" + expirationDate.toUTCString() + "; path=/; secure; SameSite=Lax"; }());</script> </body> </html><!-- WP Fastest Cache file was created in 4.8864011764526 seconds, on 27-11-24 11:07:40 -->