Materiality logo
Contact

Knowledge database on sustainability in business

Category:

Subject:

Author:

Opinion of the institutions on the simplified ESRS

In mid-February, ESMA, EBA, EIOPA and ECB issued their opinions on simplified ESRSs at the request of the European Commission. The conclusions
Piotr Biernacki
Piotr Biernacki
02 Mar 2026

Omnibus is passé

In the capital market, no one gets excited about Omibus anymore. Confusion was, passed, regulations for non-financial companies have changed, you have to work
Piotr Biernacki
Piotr Biernacki
23 Feb 2026

The Costs of Individualisation

Standardization, especially enforced by regulations, always comes at some cost to companies. You have to learn to operate in a certain way, and
Piotr Biernacki
Piotr Biernacki
16 Feb 2026

Improving the quality of emissions data

Data quality is one of the main topics companies deal with after they started reporting and set targets for
Piotr Biernacki
Piotr Biernacki
09 Feb 2026

The need for normalization

In January, many organizations and individuals published their predictions for how sustainability will change in 2026.
Piotr Biernacki
Piotr Biernacki
02 Feb 2026

A new, wonderful year!

Happy New Year! In the newsletter in mid-December, I made some of my predictions about what we can look forward to
Piotr Biernacki
Piotr Biernacki
12 Jan 2026

Best wishes

Dear readers of the newsletter, thank you very much for another year in which I was able to share all kinds of content with you.
Piotr Biernacki
Piotr Biernacki
December 22, 2025

2025 → 2026

After a turbulent 2025, 2026 is approaching, and... Well, what will it be like? Will it bring calm? Even more chaos and uncertainty?
Piotr Biernacki
Piotr Biernacki
December 15, 2025

Simplified ESRSs published by EFRAG

On December 3, 2025, EFRAG submitted simplified ESRS standards to the European Commission and published them. What next? When will we be able to
Piotr Biernacki
Piotr Biernacki
December 8, 2025

Simplified ESRS adopted by EFRAG 

Last week, EFRAG adopted a set of 12 simplified ESRS standards. They will be presented to the public on Thursday, December 4, 2025.
Piotr Biernacki
Piotr Biernacki
December 1, 2025

The challenges of sustainable investing

The vote in the European Parliament on November 13, 2025, attracted the attention of everyone who follows changes in reporting and due diligence regulations.
Piotr Biernacki
Piotr Biernacki
November 17, 2025

Simplification of the ESRS: the (penultimate) final stretch

Since the end of September, I have tried not to write about the ESRS simplification process, but the time has come to provide an update on how the work is progressing.
Piotr Biernacki
Piotr Biernacki
November 10, 2025
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