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Influences beyond our control

In the study of materiality, we sometimes think about an issue I call „influences beyond our control.” This refers to impacts, [...]
Piotr Biernacki
Piotr Biernacki
September 29, 2025

New conclusions to old significance tests

In the draft simplified ESRS, the principle of double materiality has not changed. However, the chapter devoted to it in ESRS 1 has been modified. It contains [...]
Piotr Biernacki
Piotr Biernacki
August 25, 2025

What are dependencies?

Should we evaluate not IRO, but DIRO in a significance study? D comes from „dependencies,” meaning dependencies. The idea of adding their [...]
Piotr Biernacki
Piotr Biernacki
August 11, 2025

Top-down and bottom-up reports

There are at least two ways to approach the creation of a sustainability report. One is the „from [...]" approach.
Piotr Biernacki
Piotr Biernacki
February 24, 2025

Irrelevance

I've written more than once in the newsletter about relevance, how to study it and the importance of assessing relevance in shaping content [...]
Piotr Biernacki
Piotr Biernacki
October 28, 2024

Sources of information in the significance study

The materiality study is based on various sources of information. Taken together, they should give us a basis for determining which issues of sustainable [...]
Piotr Biernacki
Piotr Biernacki
October 14, 2024

Materiality in ESRS sectoral standards

We are getting closer to the ESRS sector standards. In June 2024, I reported on the draft of the first of these standards, developed for the Oil & Gas industry. [...]
Piotr Biernacki
Piotr Biernacki
September 9, 2024

Implementation guidelines for ESRS standards

Late on May 31, 2024. EFRAG has published three sets of implementation guidelines on materiality testing, value chain and data points. [...]
Piotr Biernacki
Piotr Biernacki
June 3, 2024

EFRAG and the European Commission: news from Brussels

Several decisions affecting the future shape of the ESRS standards system were made in Brussels last week. What will follow in the anticipated [...]
Piotr Biernacki
Piotr Biernacki
October 23, 2023

Challenges in significance testing

Materiality testing is a fundamental step in preparing a report in accordance with ESRS standards. It is also regulated in detail in the Directive [...].
Piotr Biernacki
Piotr Biernacki
October 16, 2023

ESRS: a convenience that will become an inconvenience

Today's newsletter is being sent out uncharacteristically on Tuesday. This change is due to yesterday's Sustainability Reporting TEG meeting with Commission representatives, with whom [...]
Piotr Biernacki
Piotr Biernacki
June 27, 2023

The Commission has published draft ESRS standards

June 9, 2023. The European Commission published a draft delegated regulation introducing the first set of ESRS standards. The draft was subjected to public consultation, [...]
Piotr Biernacki
Piotr Biernacki
June 12, 2023
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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.

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CSRD and ESRS

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