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Knowledge database on sustainability in business

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Comments on draft update of GHG Protocol Scope 2 Guidance

As part of a general revision of the guidelines published by the GHG Protocol, a draft update to the Scope 2 emissions calculation standard has been made available, implementing important
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 that are being developed in 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

Revision of ESRS standards

MATERIALITY's position on the draft simplified ESRS standards in response to the public consultation conducted by EFRAG.
MATERIALITY
October 1, 2025

Omnibus I

MATERIALITY is a signatory to a joint position statement by 480 institutions, including companies, financial institutions, and other organizations, on proposed legislative changes.
MATERIALITY
October 1, 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, 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
March 17, 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 Eligibility 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