Materiality logo
Contact

Knowledge database on sustainability in business

Category:

Subject:

Author:

Simplified ESRS and VS – Consultations and Comments on MATERIALITY

Last week, the public consultation on the draft delegated regulations introducing new ESRSs and a voluntary standard (VS) came to a close. As [...]
Edyta Mantorska
June 9, 2026

How to use simplified ESRS?

The closer we get to the Commission's issuance of a regulation with simplified ESRSs, the closer we get to reporting companies deciding on a standard [...]
Piotr Biernacki
Piotr Biernacki
01 Jun 2026

EC Q&A to greenwashing directive and status of work on UC 111

On May 18, the European Commission published a Q&A to the Directive on Empowering Consumers for a Green Transition. The Q&A document is [...]
Edyta Mantorska
27 May 2026

Justyna Biernacka at Tri-City Green Buildings Day

Last week Justyna Biernacka, Sustainability Managing Partner at MATERIALITY spoke at the Tri-City Green Buildings Day at the Pomeranian Science and Technology Park [...]
MATERIALITY,
26 May 2026

Value Chain Cap

Omnibus introduced the concept of value chain cap into the CSRD. This is a limit above which reporting companies cannot require the reporting of information [...]
Piotr Biernacki
Piotr Biernacki
25 May 2026

New EU framework for sustainable development in a changing geopolitical landscape - conference 5.05.2026

Changes in EU sustainability regulations do not mean a retreat from ESG, but sharpen its strategic sense. During the conference [...]
MATERIALITY,
19 May 2026

3% for Science

Polish science is inadequately funded. This state has persisted for years. Another initiative by the academic community is currently underway to change this. [...]
Piotr Biernacki
Piotr Biernacki
18 May 2026

Omnibus package I - what is its status?

What has already happened and what is yet to come on the subject of the Omnibus I package? [...]
Sonia Kortas
Sonia Kortas
12 May 2026

The new standards explained

On Wednesday, May 6, 2026, the European Commission presented for public consultation a draft simplified ESRS and a standard for voluntary use [...]
Piotr Biernacki
Piotr Biernacki
11 May 2026

A report I can’t quite assess

„As you create these standards, why don't you try to make a compliant report yourself!” - more than once I have heard such voices of frustration [...]
Piotr Biernacki
Piotr Biernacki
04 May 2026

Another 600 thousand Characters

Since November 2022, I have written more than 600,000 characters in 150 editions of the newsletter. That's about as many as are contained in the „Year of [...]
Piotr Biernacki
Piotr Biernacki
27 Apr 2026

How does EFRAG help companies?

EFRAG is not only involved in drafting reporting standards. A large part of its activities is to support companies in implementing existing rules [...]
Piotr Biernacki
Piotr Biernacki
20 Apr 2026
Show more

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