Piotr Biernacki has been co-creating ESRS standards at EFRAG for over four years. MATERIALITY experts have been applying them in practice for nearly two years, preparing over a dozen reports last year alone. Along the way, we encountered many doubts and dilemmas that we had to resolve by studying regulations, debating with experts, digging through EFRAG documents, and discussing with certified auditors.
All the knowledge gathered in this way was previously only available to MATERIALITY consulting clients. From today, we are making it available to anyone who needs it.
We have launched the ESRS Q&A platform at MATERIALITY ACADEMY, which is a database of questions and answers about reporting standards. Most importantly, it is not just a static database of questions, but also includes a mechanism for asking new questions and getting answers to them.
We sincerely hope that our new platform will meet your needs, especially during this important reporting period. We invite you to visit www.esrs.pl!
Sample questions – check out our answers in the version ESRS demo Q&A:
- ESRS Question 1: How often should the materiality assessment be updated?
- ESRS Question 2: Is it mandatory to have an ESG strategy or individual policies?
- ESRS Question 1: Is there a minimum number of issues that must be included in the report?
- ESRS Question S1: How detailed should the reporting of data on the structure of employment be?
- ESRS Question 2: According to which sectors should a company's revenues be divided?
- ESRS Question 22: Is it necessary to describe management objectives that were only established during the reporting year?
- ESRS Question 2: How should products and services be assessed in relation to sustainable development goals?
- ESRS Question E3: Does reused rainwater count towards water abstraction?
- ESRS Question S1: How should data on persons who are not guaranteed a specific number of working hours be reported?
- ESRS Question S1: What is training according to ESRS standards?
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