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Knowledge database on sustainability in business

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Improving the quality of emissions data

Data quality is one of the main topics companies deal with after they started reporting and set targets for
Piotr Biernacki
Piotr Biernacki
09 Feb 2026

Changes in reporting obligations resulting from the Omnibus I project

There has been a great deal of activity in the last year regarding changes in sustainability reporting obligations. This has taken place
Sonia Kortas
Sonia Kortas
09 Feb 2026

Sustainable AI and personal data - lessons from the DPA report

In the era of the fourth industrial revolution, our approach to technology is becoming the foundation of ESG strategy. We are taking an active part in consultations and
Edyta Mantorska
03 Feb 2026

The need for normalization

In January, many organizations and individuals published their predictions for how sustainability will change in 2026.
Piotr Biernacki
Piotr Biernacki
02 Feb 2026

Comments on draft update of GHG Protocol Scope 2 Guidance

As part of a general revision of the guidelines published by the GHG Protocol, a draft update to the Scope 2 emissions calculation standard has been made available, implementing important
Monika Lis
Monika Lis
30 Jan 2026

MATERIALITY at UNGC meeting

On January thirteenth, Justyna Biernacka and Piotr Biernacki participated in a meeting of the Steering Committee of programs implemented by the UN Global Compact Network Poland.
MATERIALITY
27 Jan 2026

MATERIALITY at the launch of the Instrat Foundation report

What does sustainability look like at Polish listed companies?
MATERIALITY
21 Jan 2026

MATERIALITY on panel about ESG trends in 2026

The year 2025 was challenging, but it did not take away our strength to move forward. The beginning of 2026 is a time to rethink priorities and
MATERIALITY
19 Jan 2026

Comments on the bill to amend the accounting law (UC 136)

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
Sonia Kortas
15 Jan 2026

MATERIALITY recognized in PALAU report

We are pleased to announce that MATERIALITY has been included in Palau's published report „The 12 Sustainability Consultancies We Admire Most in
MATERIALITY
15 Jan 2026

MATERLITY on SEG webinars: Challenges of annual reporting

MATERIALITY experts will participate in a series of webinars on the challenges of annual reporting organized by the Association of Stock Exchange Issuers.
MATERIALITY
13 Jan 2026

Changes to the Taxonomy

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
Sonia Kortas
12 Jan 2026
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Expert studies

ESG regulations – everything you need to know

Our experts monitor changes in legislation and trends, and then explain them in a practical way. Each of the topics below is an extensive article with up-to-date, comprehensive knowledge and tips for your organization.

Omnibus

CSRD and ESRS

Taxonomy