MATERIALITY at the SEG webinar: Consultation on simplified ESRS standards

September 4, 2025
On Wednesday, September 3, 2025, a webinar devoted to public consultations on simplified ESRS drafts was held, organized by the Polish Association of Listed Companies.

Piotr Biernacki participated in two panels during a webinar on simplified ESRS. In the first one, in which he spoke with Małgorzata Szewc about structural changes in ESRS standards, he addressed the following issues:  

  • Required and optional disclosures, topics, and issues subject to reporting 
  • disclosure requirements, mandatory guidelines, other guidelines 
  • The role of SASB sector standards in reporting in accordance with ESRS. 

In the second, in a conversation with Magda Raczek-Kołodyńska about changes to the main reporting rules, he looked at: 

  • the principle of true and fair view and the examination of materiality 
  • the role of minimum disclosure requirements (MDR) 
  • and exemptions and transitional provisions. 

This is SEG's first post-summer event dedicated to reporting. More information about the event. 

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