Newsletter by Piotr Biernacki

Weekly observations from the world of sustainable development.

Piotr Biernacki

ESG Reporting Partner, Co-founder of MATERIALITY

I invite you to join me for a weekly dose of news, commentary, and advice on sustainable development.

In the Newsletter, I write about sustainable development management, reporting, and seizing opportunities. I highlight the most important trends visible in the activities of companies undergoing sustainable transformation, among investors, and in EU and global regulations.

You will find the latest issue of the Newsletter in your mailbox on Monday, and below are archived issues, which we publish a week after mailing.

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Subject:

We now have the final version of the ESRS standards. The Commission adopted them on July 3, 2026. And just three weeks later, EFRAG began [...]
Piotr Biernacki
July 27, 2026
Yesterday and today, Poland is experiencing the peak of the heat wave that has been affecting Western Europe in recent days. This is the perfect time to [...]
Piotr Biernacki
June 30, 2026
The ESG Ideas Fair, organized by the Responsible Business Forum, has come to a close. For me, it was an opportunity for countless interesting conversations, and [...]
Piotr Biernacki
June 22, 2026
Two important topics are finally being added to EFRAG’s agenda. The first concerns the anticipated financial impact of the risks and opportunities associated with sustainability [...]
Piotr Biernacki
June 15, 2026
June 2026 is packed with events worth checking out if you’re involved in sustainability. A training session on simplified ESRSs, the [...] Fair
Piotr Biernacki
June 8, 2026
The closer we get to the Commission's issuance of a regulation with simplified ESRSs, the closer we get to reporting companies deciding on a standard [...]
Piotr Biernacki
01 Jun 2026
Omnibus introduced the concept of value chain cap into the CSRD. This is a limit above which reporting companies cannot require the reporting of information [...]
Piotr Biernacki
25 May 2026
Polish science is inadequately funded. This state has persisted for years. Another initiative by the academic community is currently underway to change this. [...]
Piotr Biernacki
18 May 2026
On Wednesday, May 6, 2026, the European Commission presented for public consultation a draft simplified ESRS and a standard for voluntary use [...]
Piotr Biernacki
11 May 2026
„As you create these standards, why don't you try to make a compliant report yourself!” - more than once I have heard such voices of frustration [...]
Piotr Biernacki
04 May 2026
Since November 2022, I have written more than 600,000 characters in 150 editions of the newsletter. That's about as many as are contained in the „Year of [...]
Piotr Biernacki
27 Apr 2026
EFRAG is not only involved in drafting reporting standards. A large part of its activities is to support companies in implementing existing rules [...]
Piotr Biernacki
20 Apr 2026
The omnibus was carried out under the slogan of improving the competitiveness of European companies. However, it is already apparent that a side effect (because I don't want to believe that [...]
Piotr Biernacki
13 Apr 2026
Simplified Taxonomy reporting rules came into effect in January. Just two months later, the Commission asked ESMA, EBA and EIOPA to [...]
Piotr Biernacki
30 Mar 2026
On March 19, 2026, six organizations of companies and financial institutions issued a joint recommendation. SEG, PIHRB, POLSIF, IZFiA, FOB and [...]
Piotr Biernacki
23 Mar 2026
It's pretty obvious that sustainability issues are complicated. But sometimes someone is able to simplify them. To find an easier methodology [...]
Piotr Biernacki
16 Mar 2026
It's pretty obvious that sustainability issues are complicated. But sometimes someone is able to simplify them. To find an easier methodology [...]
Piotr Biernacki
09 Mar 2026
In mid-February, ESMA, EBA, EIOPA and ECB issued their opinions on simplified ESRSs at the request of the European Commission. The conclusions [...]
Piotr Biernacki
02 Mar 2026