{"id":6893,"date":"2026-09-14T10:42:44","date_gmt":"2026-09-14T08:42:44","guid":{"rendered":"https:\/\/materiality.pl\/?p=6893"},"modified":"2026-09-16T10:42:55","modified_gmt":"2026-09-16T08:42:55","slug":"fragmentation-of-regulations","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/fragmentacja-przepisow\/","title":{"rendered":"Fragmentation of regulations"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"6893\" class=\"elementor elementor-6893\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccfdf00 e-flex e-con-boxed e-con e-parent\" data-id=\"ccfdf00\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d1fac0f elementor-widget elementor-widget-text-editor\" data-id=\"d1fac0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>To start with, here are three examples from the past few weeks:<\/p>\n<ul>\n<li>As part of the work of the ESMA Sustainability Standing Committee Consultative Working Group, we provided input on how supporting activities should be defined within the system of transition funds. Why ask this question at all? After all, there is already a definition of enabling activities set forth in the EU Taxonomy, along with a list of such activities and detailed criteria that must be met. Creating a separate definition, exceptions, or additions can only lead to complications in the sustainable finance system. If the list in the Taxonomy does not meet expectations, it needs to be improved, not replaced with a separate registry.<\/li>\n<li>As part of the same consultative group, the EU capital markets regulator asked us whether it should develop guidelines to clarify the rules for calculating Scope 3 greenhouse gas emissions for funds. Of course, Scope 3 is extremely unpredictable, difficult to estimate, and therefore not comparable across financial institutions. But shouldn\u2019t uniform rules be established by the WRI and WBCSD in the GHG Protocol? If an EU institution issues its own special guidelines today, what will become of them once the rules are harmonized at the global level?<\/li>\n<li>In early August, I pointed out that <a href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/errors-in-polish-esrs\/\">Errors in the Polish translation of the ESRS standards<\/a>. Many of them concerned references from the ESRSto other EU regulations, in which\u2014instead of directly referencing an existing and binding legal act that is, after all, published in the Official Journal of the EU in Polish\u2014a new translation from English was provided. As a result, we end up with provisions that are \u201esort of consistent,\u201d but not entirely so. This is very reminiscent of an AI-generated mess\u2014and not by accident, since the translation of the standards was machine-generated and apparently not verified by anyone at the Commission.<\/li>\n<\/ul>\n<p>These are just the last few weeks, but over the course of a year, I could give dozens of similar examples.<\/p>\n<p>I have identified and pointed out all of these instances. Many others were pointed out by members of the EFRAG SR TEG, ESMA SMSG, and ESMA SSC CWG, and I know that the same is true in numerous other working or consultative groups operating within the Commission, agencies, and institutions of the Union. Thanks to this work, we are able to limit, to some extent, inconsistencies and the gradual divergence of requirements across various areas of EU legislation.<\/p>\n<p>But shouldn\u2019t ensuring regulatory consistency be the Commission\u2019s responsibility? The time and expertise of external experts should be used for something else. The Commission, EFRAG, and ESMA selected us primarily to maintain constant and direct contact with the market, with companies, with financial institutions, and with organizations representing employees and consumers. Our task should be to point out to officials what the problems are, how they can be solved, what companies need to thrive, and what the public\u2019s expectations are.<\/p>\n<p>However, it\u2019s difficult to propose an innovative solution aimed at improving competitiveness, fostering a sustainable transition, or building resilience if the most pressing task is to point out obvious mistakes and, on top of that, waste energy trying to convince others that it\u2019s worth correcting those mistakes. Fortunately, amid all this cleanup work, there\u2019s sometimes a little time to present ideas that could have truly groundbreaking results \ud83d\ude0a<\/p>\n<p>\u00a0<\/p>\n<p class=\"Akapitzwyky\">P.S. A week ago, we published <a href=\"https:\/\/materiality.pl\/en\/about-us\/esg-report\/\">MATERIALITY Sustainability Report for 2025<\/a>. And on Wednesday, September 23, from 2:00 p.m. to 3:00 p.m., we\u2019re hosting a webinar where we\u2019ll explain how we put it together. Note: We\u2019ll get right to the point: how we managed to fit the report into 40 pages, how we took advantage of the flexibility in the report\u2019s structure allowed by the simplified ESRSs, and how we tackled the main challenges. <a href=\"https:\/\/events.teams.microsoft.com\/event\/ddfb24da-c314-454d-8e2d-5715ddce22ad@e25c7591-0b68-4356-9bb1-eacddb558bdb\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">You can sign up today at this address.<\/a><i><\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>If you\u2019re around my age, you probably remember that back in the day, you had to regularly \u201edefragment\u201d your hard drive. As you used the computer every day, it would delete certain files, save new ones, and move others around, and after a while, the disk would become so cluttered that the whole system would noticeably slow down. Every so often, you had to run a special program that organized everything on the drive, and as a result, the computer would noticeably speed up. I have the impression that the European legal system could use a \u201cdefragmentation\u201d of its own. Although it might seem that this task should be carried out by the European Commission, it has today been shifted primarily to volunteers working in various advisory and consultative bodies attached to all EU institutions.<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[11],"class_list":["post-6893","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-przepisy-i-regulacje"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fragmentacja przepis\u00f3w &#8226; MATERIALITY<\/title>\n<meta name=\"description\" content=\"Taksonomia UE, emisje zakresu 3 i b\u0142\u0119dy w ESRS pokazuj\u0105 rosn\u0105c\u0105 fragmentacj\u0119 prawa. 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