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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

What does responsibility for people working in the value chain entail?

How do you take care of the rights of supplier employees? Read about the process of creating a Supplier Code of Conduct at Auto Partner Group. [...]
Artur Gazda
Artur Gazda
September 25, 2025

What is scenario analysis?

How do you examine the resilience of a company's business model and strategy to climate change? Read how we guided the LUG Group through the process. [...]
Katarzyna Delmanowicz
August 27, 2025

How to describe a value chain?

What is the purpose of value chain identification? Read how we supported EMC Medical Institute Group in reporting the SBM-1 disclosure. [...]
Agata Bińczyk
Agata Bińczyk
August 25, 2025

The effects of the Omnibus

A day after the publication of the Omnibus project, I described the planned changes in it, and today it is time to present the anticipated effects and my [...]
Piotr Biernacki
Piotr Biernacki
March 3, 2025

Information threshold in the LSME standard

More and more often I hear questions about the so-called information cap in the LSME standard. In addition to the questions themselves, even more often I hear statements and comments, [...]
Piotr Biernacki
Piotr Biernacki
September 16, 2024

CSDDD, or due diligence for all

On Friday, July 5, 2024, the Due Diligence Directive was published in the Official Journal of the EU. We are therefore familiar with its [...]
Piotr Biernacki
Piotr Biernacki
July 8, 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

EC unveiled draft legislation to ban the sale of products made using forced labor in the EU

On Wednesday, September 14, 2022, the European Commission presented draft legislation to ban the sale of products made using forced labor in the EU. [...]
MATERIALITY
21 Sep 2022

Responsible value chain

On February 23, 2022, the European Commission announced a draft Directive on Corporate Sustainability Due Diligence! [...]
Artur Gazda
Artur Gazda
01 Mar 2022

The company's value chain vs. closed loop

Transcript of a conversation held at the Association of Securities Issuers conference „ESG Reporting and Sustainable Investment” on September 11, 2019. [...]
Justyna Biernacka
Justyna Biernacka
20 Sep 2019

Sustainability strategy and non-financial reporting

Transcript of a conversation held at the Association of Securities Issuers conference „ESG Reporting and Sustainable Investment” on September 11, 2019. [...]
Justyna Biernacka
Justyna Biernacka
20 Sep 2019
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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