Please note: today's newsletter is one of those several throughout the year in which we explicitly write about MATERIALITY's commercial services. So I can officially write that further text contains product placement. Educational 😊
The training will take place on 12 June 2026 from 2:00 PM to 4:00 PM online. You can sign up at this address. The cost of the training is PLN 850. In addition to taking part in the training itself, participants will also receive access to the recording and the presentation.
So what's on the agenda? We will cover everything that matters in the simplified ESRS:
- Who will be able to, and who will be required to, apply the new ESRS, and when
- What has changed in the architecture of the standards, and to what extent EFRAG's supporting materials, such as the Implementation Guidance (IG) and Q&A, can still be used
- How to make use of the new flexibility in shaping the structure of the report
- How the materiality assessment process can be shortened by two thirds (or maybe even by 80%)
- What the fair presentation principle is and how it affects preparing the report
- In which cases entity-specific disclosures need to be included in the report, and how to do it
- What has changed in reporting on policies, actions and targets, and how this will shorten the descriptions in the report
- Which metrics have changed and which are identical to those in the old ESRS, and how to make life easier by using metrics with a partial scope
- How to apply the undue cost or effort principle in practice
- How to aggregate or disaggregate data in the report so as not to obscure material information
- Who can apply which transitional provisions when starting to report in accordance with the simplified ESRS.
I know the agenda above could fill a whole day of training. But I also know that most of you do not have time for that. That is why everything will be condensed into one and a half hours filled with only what matters. On top of that, there will be half an hour for questions and answers. And if there are lots of questions and we are short on time, we will extend it 😉
I invite you to a condensed portion of knowledge about the simplified ESRS!
P.S. The public consultation on the draft simplified ESRS standards and the draft standard for voluntary use (VS) run until this coming Wednesday, 3 June 2026. I encourage you to take part! You can submit comments on the ESRS here, and comments on the VS here. MATERIALITY will also submit its own comments, which will include a few minor substantive change proposals and clear support for the Commission's draft in grounding the standards on the double materiality and fair presentation principles. It is thanks to these that reports will be shorter, will focus on what truly matters, and will give their readers a reliable picture of how companies manage sustainability.
Polish 
English