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Mixed approach: an attack on our sovereignty

This week is your last chance to help defend European sovereignty and improve the conditions under which our companies will [...]
Piotr Biernacki
Piotr Biernacki
October 26, 2026

Turbulence at EFRAG

The change in leadership of EFRAG’s Sustainability Reporting Board came as a surprise to many. After all, it’s not very often that [...]
Piotr Biernacki
Piotr Biernacki
October 19, 2026

Taming financial effects, part 2

A week ago, I wrote about the financial implications of risks and opportunities. I outlined two types (current and anticipated) and pointed out what information [...]
Piotr Biernacki
Piotr Biernacki
October 12, 2026

Taming financial effects

There are some laws whose complexity stems not from the laws themselves, but from the myths that have grown up around them. Sometimes this is due to [...]
Piotr Biernacki
Piotr Biernacki
October 5, 2026

Corrected ESRS published

A week ago, around this time, Commission Delegated Regulation 2026/1563, introducing simplified [...] was finally published in the Official Journal of the EU.
Piotr Biernacki
Piotr Biernacki
September 28, 2026

September events

As every year, September is full of interesting events related to sustainable development. Today I’ll briefly write about three of them: last week’s 3rd Sustainable Development Forum [...]
Piotr Biernacki
Piotr Biernacki
September 21, 2026

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
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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