Materiality logo
Contact

Knowledge database on sustainability in business

Category:

Subject:

Author:

How to apply the simplified ESRS?

The closer we get to the Commission's issuance of a regulation with simplified ESRSs, the closer we get to reporting companies deciding on a standard [...]
Piotr Biernacki
Piotr Biernacki
01 Jun 2026

Value Chain Cap

Omnibus introduced the concept of value chain cap into the CSRD. This is a limit above which reporting companies cannot require the reporting of information [...]
Piotr Biernacki
Piotr Biernacki
25 May 2026

Omnibus package I - what is its status?

What has already happened and what is yet to come on the subject of the Omnibus I package? [...]
Sonia Kortas
Sonia Kortas
12 May 2026

The new standards explained

On Wednesday, May 6, 2026, the European Commission presented for public consultation a draft simplified ESRS and a standard for voluntary use [...]
Piotr Biernacki
Piotr Biernacki
11 May 2026

How does EFRAG help companies?

EFRAG is not only involved in drafting reporting standards. A large part of its activities is to support companies in implementing existing rules [...]
Piotr Biernacki
Piotr Biernacki
20 Apr 2026

They stripped us of our sovereignty

The omnibus was carried out under the slogan of improving the competitiveness of European companies. However, it is already apparent that a side effect (because I don't want to believe that [...]
Piotr Biernacki
Piotr Biernacki
13 Apr 2026

What else can be simplified in the Taxonomy?

Simplified Taxonomy reporting rules came into effect in January. Just two months later, the Commission asked ESMA, EBA and EIOPA to [...]
Piotr Biernacki
Piotr Biernacki
30 Mar 2026

What you should know about the simplified ESRS standards

Following EFRAG's intensive work and in response to the legislative Omnibus initiative, a breakthrough in sustainability reporting is coming. Simplified ESRS standards [...]
Edyta Mantorska
25 Feb 2026

Omnibus is passé

In the capital market, no one gets excited about Omibus anymore. The confusion was there, it has passed, the regulations for non-financial companies have changed, you have to work [...]
Piotr Biernacki
Piotr Biernacki
23 Feb 2026

Changes in reporting obligations resulting from the Omnibus I project

There has been a great deal of activity in the last year regarding changes in sustainability reporting obligations. This has taken place [...]
Sonia Kortas
Sonia Kortas
09 Feb 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

2025 → 2026

After the tumultuous year 2025, the year 2026 is approaching, which... well, what will it be? Will it bring calm? Even more chaos and uncertainty? [...]
Piotr Biernacki
Piotr Biernacki
December 15, 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