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:
If you're around my age, you probably remember that back in the day, you had to regularly “defragment” your computer [...]
September 14, 2026
For a decade, we have been helping companies prepare sustainability reports. The time has finally come for us to prepare and publish a report on our [...]
September 7, 2026
One of the first areas where artificial intelligence made inroads was the creation of various documents, including policies and procedures. Their creation [...]
August 31, 2026
The European Commission recently conducted a consultation on what should be included in the guidelines for the CSDDD Directive. It is very good that the Commission [...]
August 24, 2026
Three years ago, we were frustrated as we tried to figure out what „governance,” „own employees,” or „inflows and outflows [...]” meant in the Polish version of the ESRSs
August 3, 2026
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 [...]
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 [...]
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 [...]
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 [...]
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
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 [...]
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 [...]
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. [...]
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
13 Apr 2026
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