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.

Enjoy reading!

Join our subscribers

Want to stay up to date with ESG? Subscribe to our newsletter and receive weekly analyses, reports, and commentary from Piotr Biernacki—even before we publish them here.

Sign up for the newsletter

By subscribing to the newsletter, you will receive weekly articles by Piotr Biernacki on ESG, as well as information about MATERIALITY and MATERIALITY ACADEMY products, services, and news. The rules for receiving the newsletter are described in the Terms and Conditions, and the rules for processing your data are described in Privacy Policy.

Subject:

This week is your last chance to help defend European sovereignty and improve the conditions under which our companies will [...]
Piotr Biernacki
October 26, 2026
The change in leadership of EFRAG’s Sustainability Reporting Board came as a surprise to many. After all, it’s not very often that [...]
Piotr Biernacki
October 19, 2026
A week ago, I wrote about the financial implications of risks and opportunities. I outlined two types (current and anticipated) and pointed out what information [...]
Piotr Biernacki
October 12, 2026
There are some laws whose complexity stems not from the laws themselves, but from the myths that have grown up around them. Sometimes this is due to [...]
Piotr Biernacki
October 5, 2026
A week ago, around this time, Commission Delegated Regulation 2026/1563, introducing simplified [...] was finally published in the Official Journal of the EU.
Piotr Biernacki
September 28, 2026
As every year, September is full of interesting events related to sustainable development. Today I’ll briefly write about three of them: last week’s 3rd Sustainable Development Forum [...]
Piotr Biernacki
September 21, 2026
If you're around my age, you probably remember that back in the day, you had to regularly “defragment” your computer [...]
Piotr Biernacki
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 [...]
Piotr Biernacki
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 [...]
Piotr Biernacki
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 [...]
Piotr Biernacki
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
Piotr Biernacki
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 [...]
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