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Knowledge database on sustainability in business

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Improving the quality of emissions data

Data quality is one of the main topics companies deal with after they started reporting and set targets for
Piotr Biernacki
Piotr Biernacki
09 Feb 2026

When is the cost or effort excessive?

The criterion of undue cost or effort was introduced into simplified ESRSs in order to make life easier for companies.
Piotr Biernacki
Piotr Biernacki
September 8, 2025

CSRD, position on the Omnibus, ESG ratings, further work by EFRAG, and a very important survey

The CSRD Directive has been implemented into Polish law. Nearly 100 organizations have sent a letter to the European Commission regarding how they should
Piotr Biernacki
Piotr Biernacki
December 16, 2024

Climate-conscious companies

At the beginning of November, the results of a corporate climate crisis awareness study were announced. Among the 46 companies that
Piotr Biernacki
Piotr Biernacki
November 18, 2024

Implementation guidelines for ESRS standards

Late in the evening of May 31, 2024, EFRAG published three sets of implementation guidance on materiality testing, value chains, and data points.
Piotr Biernacki
Piotr Biernacki
June 3, 2024

Experience with reporting in accordance with ESRS

We have completed our first reporting season, during which we at MATERIALITY worked exclusively on reports compliant with ESRS standards. Some of these
Piotr Biernacki
Piotr Biernacki
May 13, 2024

ESG database and due diligence

The new year has already brought some interesting conferences in January that will be hard to miss if we want to stay up to date with what's going on.
Piotr Biernacki
Piotr Biernacki
January 15, 2024

Sustainable development accounting

First TCFD and Taxonomy, then CSRD, ESRS, and TNFD are regulations, standards, and guidelines that exclusively or mainly concern
Piotr Biernacki
Piotr Biernacki
December 11, 2023

Sustainability certifications

The average company receives several certification proposals each year. These relate to the company's operations, systems, etc.
Piotr Biernacki
Piotr Biernacki
November 20, 2023

All data points in ESRS standards

Last week, EFRAG published all disclosure requirements and data points contained in
Piotr Biernacki
Piotr Biernacki
November 6, 2023

Biodiversity in ESRSs

Biodiversity is an issue that may pose the greatest challenge for companies reporting in accordance with ESRS standards. For many companies, this is a topic
Piotr Biernacki
Piotr Biernacki
October 2, 2023

Monitoring ESG data in the future

A week ago, we were considering how the ESG data monitoring process could be improved today. It is impossible to implement it today without personal
Piotr Biernacki
Piotr Biernacki
February 20, 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.

Omnibus

CSRD and ESRS

Taxonomy