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Knowledge database on sustainability in business

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Sustainable AI and personal data - lessons from the DPA report

In the era of the fourth industrial revolution, our approach to technology is becoming the foundation of ESG strategy. We are taking an active part in consultations and
Edyta Mantorska
03 Feb 2026

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

Sustainability lesson plan

Today, children and young people are returning to school. So this is the perfect moment for us to think about what should be in our
Piotr Biernacki
Piotr Biernacki
September 1, 2025

What is scenario analysis?

How to assess the resilience of a company's business model and strategy to climate change? Read about how we guided the LUG Group through this process.
Katarzyna Delmanowicz
August 27, 2025

New conclusions to old significance tests

In the simplified ESRS draft, the dual materiality principle 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 DIRO rather than IRO in the significance test? D stands for „dependencies.” The idea of adding them
Piotr Biernacki
Piotr Biernacki
August 11, 2025

The challenges of sustainable development

The season for publishing reports for 2024 has come to an end. Of course, the next one is ahead of us, but before it arrives, it is worth considering what
Piotr Biernacki
Piotr Biernacki
May 5, 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 the bottom up" approach.
Piotr Biernacki
Piotr Biernacki
February 24, 2025

Gross and net risks

Summer is a time when some people relax peacefully, while others play sports. There are certain types of sports that involve
Piotr Biernacki
Piotr Biernacki
August 5, 2024

Risk management and report preparation

Risk management is a function that has long been present in companies. Sometimes it is more formalized, sometimes less so. ESRS standards have
Piotr Biernacki
Piotr Biernacki
May 27, 2024

Company-specific disclosures

Universal standards are already in place, while sector-specific standards are currently being developed. These two groups of ESRSs will be responsible for most disclosures made.
Piotr Biernacki
Piotr Biernacki
March 25, 2024
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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

Taxonomy