Sonia Kortas

Ethics Specialist

Sonia Kortas

Sonia at MATERIALITY works on business ethics in a broad sense, focusing on topics related to developing and implementing responsible practices in the area of human rights due diligence. She collaborates on projects that support companies in building compliance with international standards on human rights in business, such as the UN Guiding Principles and the OECD Guidelines for Multinational Enterprises. As part of her work, she also collaborates in non-financial reporting processes, supporting organizations to transparently communicate the social impact of their operations. She graduated from the University of Nicolaus Copernicus in Torun with a degree in law, where she developed her interests in human rights. Prior to joining MATERIALITY, she gained professional experience mainly in non-governmental organizations involved in aid activities. 

My publications and activities

There has been a great deal of activity in the last year regarding changes in sustainability reporting obligations. This has taken place
Sonia Kortas
09 Feb 2026
In view of the amendments to the CSRD Directive that are being developed in the European Union bodies, the Ministry of Finance is proceeding with a draft amendment to the Accounting Act.
Sonia Kortas
15 Jan 2026
On January 8, 2026, the Commission Delegated Regulation numbered 2026/73 of 4 was published in the Official Journal of the European Union.
Sonia Kortas
12 Jan 2026