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Knowledge database on sustainability in business

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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
02 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

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 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

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

Piotr Biernacki in an interview for Energetyka24

An article entitled “Piotr Biernacki: Financial institutions need ESG reports, not EU officials” appeared on the Energetyka24 website.
MATERIALITY
October 14, 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

Reactions to simplified ESRSs

We have completed collecting comments on the simplified ESRS drafts at MATERIALITY. On Friday, September 19, the largest event in Central and Eastern Europe took place.
Piotr Biernacki
Piotr Biernacki
September 22, 2025
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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