MATERLITY at SEG webinars: ESRS simplifications

All events in the ESRS simplification series:

1. November 26, 2025, 10 a.m. to 12 p.m.: „Changes in regulations concerning sustainability reporting” 
2. December 5, 2025, 10 a.m. to 12 p.m.: „Simplified ESRS standards, part 1” 
3. December 10, 2025, 10 a.m. to 12 p.m.: „Simplified ESRS standards, part 2” 
4. December 17, 2025, 10 a.m. to 12 p.m.: „Simplified ESRS standards, part 3„. 

MATERIALITY experts will participate in the webinars: 

• Piotr Biernacki, Chairman of the Sustainable Development Committee at SEG, Member of SR TEG at EFRAG, ESG Reporting Partner at MATERIALITY, Trainer at MATERIALITY ACADEMY
• Artur Gazda, Due Diligence Manager, R&D Lead at MATERIALITY, Trainer at MATERIALITY ACADEMY.

Webinar 1: Changes in regulations concerning sustainability reporting

In the first webinar, Piotr Biernacki will talk to Anna Górska, Manager in the Audit Department at Grant Thornton Poland, about changes in the delegated acts to the Taxonomy. The following topics will be discussed during the conversation:

• Materiality thresholds for turnover, CapEx, and OpEx
• Changes in table patterns
• When do the changes come into effect?.

Webinar 2: Simplified ESRS standards, part 1

During the second webinar, Piotr Biernacki will talk to Piotr Kowalik, ESG Risk Analysis Manager at Bank Gospodarstwa Krajowego, about the principles of assessing significant negative and positive impacts. The following topics will be discussed during the conversation:

• How should completed, ongoing, or planned mitigation measures be taken into account when assessing the significance of negative impacts?
• What criteria should a positive impact meet?
• Can there be significant neutral effects?

Webinar 3: Simplified ESRS standards, part 2
During the third webinar, Piotr Biernacki will take part in two discussions. First, he will talk to Magdalena Dominiak, ESG Managing Director at PKF Polska, about the anticipated financial impact of the changes, addressing the following questions:

• What rules apply in simplified ESRSs with regard to reporting anticipated financial effects?
• How can you calculate the expected financial impact of a specific risk or opportunity?
• What are the relationships between the projected financial impacts in the sustainability report and the specific disclosures in the financial statements?

In the second interview, with Magda Raczek-Kołodyńska, Vice President of the Management Board, Polish Association of Listed Companies, entitled: „Simplified ESRS, VSME, IFRS, SASB, GRI – which voluntary reporting standard to choose?”The following topics will be examined:

• What criteria should a company consider when deciding whether to report voluntarily?
• What are the main differences between simplified ESRS, VSME, IFRS, SASB, and GRI, and how labor-intensive is reporting in accordance with these standards?
• What can be done to ensure that reporting does not serve the sole purpose of reporting?

Webinar 4: Simplified ESRS standards, part 3

During the latest webinar in the series on ESRS simplifications, Artur Gazda, in a conversation moderated by Małgorzata Szewc, Vice President of the Management Board, Polish Association of Listed Companies, will answer questions about changes to the S1 standard:

• What changes have been made to the description of policies, actions, and objectives relating to employees?
• What has changed with regard to employee metrics?
• How to maintain consistency and comparability of data between information reported on the basis of existing and simplified ESRSs?

Piotr Biernacki will talk to Hanna Wiejowska, Legal Counsel, Associate in the Mergers and Acquisitions Practice, Baker McKenzie Poland, about changes in S2-S4 and G1 standards, including answers to the following questions:

• What changes have been made to the description of policies, activities, and objectives in standards S2, S3, and S4?
• How should companies disclose metrics relating to material issues in standards S2, S3, and S4?
• What changes have been made to the G1 standard?

We encourage you to participate in webinars – these events are held online and are free of charge for SEG member companies and those with subscription access.