Piotr Biernacki

Sustainability Managing Partner

Vice President of the Management Board of MATERIALITY Sp. z o.o., Vice President of the Management Board of MATERIALITY ACADEMY Sp. z o.o.

Piotr Biernacki

Piotr Biernacki has been involved in the development strategies of listed companies for over 20 years and specializes in sustainable development and sustainable finance issues. As a member of the Sustainability Reporting TEG at EFRAG, he is involved in creating ESRSs, European Sustainability Reporting Standards, which will be introduced by the European Commission in 2023 in the form of delegated acts to the CSRD directive.

Initiator and co-author of the Non-Financial Information Standard. He participated in the work of the European Commission on guidelines for climate reporting. As part of MATERIALITY, he uses his proprietary materiality assessment method to help companies identify material ESG risks and issues and conduct scenario analysis.

As chairman of the Sustainable Development Committee of the Polish Association of Listed Companies and a member of the Securities and Markets Stakeholders Group and CWG SSP at ESMA, he co-creates capital market regulations and supports issuers in meeting their requirements. He also advised ESMA on the drafting of the delegated act under Article 8 of the Taxonomy Regulation.

My publications and activities

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