Report Only is available in two language versions (Polish and English) at this address, under Downloads / Company / Sustainability Report 2022. MATERIALITY Only has been supporting sustainability management for more than two years. Work on the report began in the winter of 2023, based on draft standards submitted by EFRAG to the European Commission. In August 2023, the report was adjusted as much as possible to the final version of the standards.
The courage of the company's management, which decided to use standards that were not yet binding, made it possible to work on this pioneering project. Like any „world's first” project, it was difficult, because there were no models to rely on, but it also gave freedom to find the right way to do things.
At least a few companies I know are currently going down a similar path, having decided to prepare their 2023 reports in accordance with ESRS standards. However, these are entities that have produced reports in previous years, usually based on GRI standards. On the one hand, this makes the job easier, because it provides a base on which to build, and on the other hand, it makes it more difficult, because when switching from GRI to ESRS, you have to unlearn certain habits.
Learning the ESRS, on the other hand, is a good idea to start by reading them carefully. In what order should you read the standards? We wrote about this back in early August. [this links to the August 7 blog post] After reading and learning, you need to conduct a relevance study, and then start collecting data and preparing the report.
The role of a pioneer in ESRS-based reporting fell to Tylko, a company that was struggling for the first time to gather the right data and describe the processes it operates in the way required by the standards. Although the business conducted by Only is very much embedded in a sustainable business model (I encourage you to read the report, especially the circular economy activities), this is the company's first sustainability report. As you can see - it can be done, ESRS's are not as scary as they may seem from their first reading 😊
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