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Knowledge database on sustainability in business

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Fragmentation of regulations

If you're around my age, you probably remember that back in the day, you had to regularly “defragment” your computer [...]
Piotr Biernacki
Piotr Biernacki
September 14, 2026

The MATERIALITY Report

For a decade, we have been helping companies prepare sustainability reports. The time has finally come for us to prepare and publish a report on our [...]
Piotr Biernacki
Piotr Biernacki
September 7, 2026

AI-written policies meet the real world

One of the first areas where artificial intelligence made inroads was the creation of various documents, including policies and procedures. Their creation [...]
Piotr Biernacki
Piotr Biernacki
August 31, 2026

CSDDD Guidelines

The European Commission recently conducted a consultation on what should be included in the guidelines for the CSDDD Directive. It is very good that the Commission [...]
Piotr Biernacki
Piotr Biernacki
August 24, 2026

Errors in the Polish version of the ESRS

Three years ago, we were frustrated as we tried to figure out what „governance,” „own employees,” or „inflows and outflows [...]” meant in the Polish version of the ESRSs
Piotr Biernacki
Piotr Biernacki
August 3, 2026

European and non-European ESRSs

We now have the final version of the ESRS standards. The Commission adopted them on July 3, 2026. And just three weeks later, EFRAG began [...]
Piotr Biernacki
Piotr Biernacki
July 27, 2026

Heat waves are not a physical climate risk

Yesterday and today, Poland is experiencing the peak of the heat wave that has been affecting Western Europe in recent days. This is the perfect time to [...]
Piotr Biernacki
Piotr Biernacki
June 30, 2026

John Elkington's Ideas

The ESG Ideas Fair, organized by the Responsible Business Forum, has come to a close. For me, it was an opportunity for countless interesting conversations, and [...]
Piotr Biernacki
Piotr Biernacki
June 22, 2026

EFRAG takes on the serious topics

Two important topics are finally being added to EFRAG’s agenda. The first concerns the anticipated financial impact of the risks and opportunities associated with sustainability [...]
Piotr Biernacki
Piotr Biernacki
June 15, 2026

What to watch out for in June?

June 2026 is packed with events worth checking out if you’re involved in sustainability. A training session on simplified ESRSs, the [...] Fair
Piotr Biernacki
Piotr Biernacki
June 8, 2026

How to apply the 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

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
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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

Women on Boards