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Knowledge database on sustainability in business

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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

MATERIALITY has signed an appeal to exclude oil companies from the EU's new sustainable investment plan

The EU's sustainable investment plan is intended to accelerate the transition to an economy in line with the 1.5°C target. For this to be possible, it must not [...]
MATERIALITY,
19 Feb 2026

Comments on draft update of GHG Protocol Scope 2 Guidance

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

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

In view of the amendments to the CSRD Directive being developed on 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

Omnibus I

MATERIALITY is a signatory to the joint position of 480 institutions, including companies, financial institutions, and other organizations, on legislative changes proposed [...]
MATERIALITY,
October 1, 2025

Revision of ESRS standards

MATERIALITY's position on the draft simplified ESRS standards in response to the public consultation conducted by EFRAG. [...]
MATERIALITY,
September 22, 2025

Revision of ESRS standards – possible changes

MATERIALITY's response to EFRAG's public consultation on possible changes and simplifications to ESRS standards. [...]
MATERIALITY,
May 7, 2025

Omnibus I

MATERIALITY's position on the legislative changes proposed by the European Commission as part of the Omnibus I package in response to a question from the Ministry [...]
MATERIALITY,
17 Mar 2025

Integrated sustainability monitoring

MATERIALITY is a signatory to an appeal coordinated by the Polish Institute for Human Rights in Business to the Prime Minister regarding integrated supervision [...]
MATERIALITY,
August 28, 2024

Delegated act on environmental objectives in the Taxonomy

MATERIALITY's response to the European Commission's public consultation on the draft delegated regulation introducing Technical Qualification Criteria [...]
MATERIALITY,
April 28, 2023

We are consulting on the revision of the NFRD

The European Commission announced on February 20, 2020 a consultation on planned amendments to Directive 2014/95/EU on non-financial reporting. On June 11, we provided a response [...]
MATERIALITY,
15 Jun 2020
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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