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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Happy New Year! In the newsletter in mid-December, I made some of my predictions about what we can look forward to
12 Jan 2026
Dear readers of the newsletter, thank you very much for another year in which I was able to share all kinds of content with you.
December 22, 2025
After a turbulent 2025, 2026 is approaching, and... Well, what will it be like? Will it bring calm? Even more chaos and uncertainty?
December 15, 2025
On December 3, 2025, EFRAG submitted simplified ESRS standards to the European Commission and published them. What next? When will we be able to
December 8, 2025
Last week, EFRAG adopted a set of 12 simplified ESRS standards. They will be presented to the public on Thursday, December 4, 2025.
December 1, 2025
The vote in the European Parliament on November 13, 2025, attracted the attention of everyone who follows changes in reporting and due diligence regulations.
November 17, 2025
Since the end of September, I have tried not to write about the ESRS simplification process, but the time has come to provide an update on how the work is progressing.
November 10, 2025
Last week, Bill Gates published a rather lengthy essay containing proposals for priorities that he believes we should follow when seeking solutions.
November 3, 2025
On October 24, 2025, the United Nations Global Compact initiative celebrated its twenty-fifth anniversary. The Polish UNGC network organized an event to mark this occasion.
October 27, 2025
Tagging data with XBRL tags was supposed to be a nightmare that would affect all companies preparing sustainability reports. The confusion caused by Omnibus
October 20, 2025
The Greenhouse Gas Protocol and ISO, the International Organization for Standardization, announced in September 2025 that they are beginning work on agreeing and harmonizing
October 13, 2025
Last week, on October 1, 2025, Dr. Jane Goodall passed away at the age of 91. She not only changed the way we think
October 6, 2025
In significance testing, we sometimes consider what I call „influences beyond our control.” These are influences that,
September 29, 2025
We have completed collecting comments on the simplified ESRS drafts at MATERIALITY. On Friday, September 19, the largest event in Central and Eastern Europe took place.
September 22, 2025
One area where the application of ESRSs was most inconsistent was the issue of disclosing gross or net income. Simplified
September 15, 2025
The criterion of undue cost or effort was introduced into simplified ESRSs in order to make life easier for companies.
September 8, 2025
Today, children and young people are returning to school. So this is the perfect moment for us to think about what should be in our
September 1, 2025
In the simplified ESRS draft, the dual materiality principle has not changed. However, the chapter devoted to it in ESRS 1 has been modified. It contains
August 25, 2025
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