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Knowledge database on sustainability in business

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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

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

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
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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