{"id":847,"date":"2023-01-09T16:28:00","date_gmt":"2023-01-09T15:28:00","guid":{"rendered":"https:\/\/materiality.astrotea.pl\/?p=847"},"modified":"2025-12-03T19:05:53","modified_gmt":"2025-12-03T18:05:53","slug":"2023-challenges","status":"publish","type":"post","link":"https:\/\/materiality.pl\/en\/wiedza-i-praktyka\/wyzwania-2023-roku\/","title":{"rendered":"Challenges of 2023"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>What's the deal with biodiversity?<\/strong><\/h2>\n\n\n\n<p>The COP15 conference that ended in December and the development of the TNFD (Taskforce on Nature-related Financial Disclosures) recommendations raised biodiversity to the same level where climate change issues have been for several years. There is now a job in front of every company to study and assess its impact (note: this is most often about the impact exerted in the value chain) on biodiversity and the state of ecosystems. The next step will be to develop a policy to reduce the negative impact and gradually implement the goals set out therein.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>When is diligence due enough?<\/strong><\/h2>\n\n\n\n<p>Human rights due diligence is a term that many companies have become familiar with with the EU Taxonomy and the draft CSRDD (Corporate Sustainability Due Diligence Directive). It doesn't just consist of carefully writing references to human rights into a company's internal documents. At the heart of the due diligence system are the company's ongoing processes for identifying and effectively eliminating negative impacts on human rights throughout the value chain. The implementation of these processes is highly individualized, as their specifics depend on the company's business model.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to prepare for the CSRD and the ESRS?<\/strong><\/h2>\n\n\n\n<p>The directive on reporting sustainability issues is already here, as is the first set of ESRS. Large listed companies must be ready to report according to the standards as early as January 1 next year, and non-listed ones a year later. Therefore, the next several months are the time to use for preparations: implementing a monitoring and data consolidation system, reviewing policies, goals and action plans, identifying impacts, risks and opportunities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is really important?<\/strong><\/h2>\n\n\n\n<p>Faced with numerous tasks in the area of sustainability, one may ask, \u201eBut what is really material?\u201d This is a very legitimate question, because only a solidly conducted materiality study will allow us to identify and prioritize significant impacts, risks and opportunities. A structured study is required by ESRS standards. At the same time, in practice, it will help construct a sound development strategy and organize the company's structures dealing with sustainability issues.<\/p>\n\n\n\n<p>To these four issues one can probably add a dozen more, no less important. But I think these are the topics that will dominate the work of the sustainability departments in 2023. If you haven't thought about them, it's worth taking some time to do so early in the year. If you have already planned to work on them - good luck!<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The beginning of the year is a good time to plan activities. It's a good idea to start planning by figuring out what we should prepare for. Below is a short but genre-heavy list of what I believe are the most important challenges that sustainability experts will face in the year that is beginning.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[13],"tags":[11,42],"class_list":["post-847","post","type-post","status-publish","format-standard","hentry","category-newsletter-piotra-biernackiego","tag-przepisy-i-regulacje","tag-zarzadzanie-esg-w-firmie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Wyzwania 2023 roku &#8226; MATERIALITY<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/2023-challenges\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Wyzwania 2023 roku &#8226; MATERIALITY\" \/>\n<meta property=\"og:description\" content=\"Pocz\u0105tek roku to dobry moment planowania dzia\u0142a\u0144. Planowanie warto zacz\u0105\u0107 od ustalenia, do czego powinni\u015bmy si\u0119 przygotowa\u0107. Poni\u017cej przedstawiam kr\u00f3tk\u0105, ale ci\u0119\u017ck\u0105 gatunkowo list\u0119 najwa\u017cniejszych moim zdaniem wyzwa\u0144, przed kt\u00f3rymi stan\u0105 eksperci ds. zr\u00f3wnowa\u017conego rozwoju w rozpoczynaj\u0105cym si\u0119 roku.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/materiality.pl\/en\/knowledge-and-practice\/2023-challenges\/\" \/>\n<meta property=\"og:site_name\" content=\"MATERIALITY\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/materialitypl\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-09T15:28:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-03T18:05:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"2112\" \/>\n\t<meta property=\"og:image:height\" content=\"1110\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"@dm1N-1G@\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/\"},\"author\":{\"name\":\"@dm1N-1G@\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/add2478f07f77004ce1e942805f5c153\"},\"headline\":\"Wyzwania 2023 roku\",\"datePublished\":\"2023-01-09T15:28:00+00:00\",\"dateModified\":\"2025-12-03T18:05:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/\"},\"wordCount\":452,\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"keywords\":[\"Przepisy i regulacje\",\"Zarz\u0105dzanie ESG w firmie\"],\"articleSection\":[\"Newsletter Piotra Biernackiego\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/\",\"name\":\"Wyzwania 2023 roku &#8226; MATERIALITY\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#website\"},\"datePublished\":\"2023-01-09T15:28:00+00:00\",\"dateModified\":\"2025-12-03T18:05:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/wiedza-i-praktyka\\\/wyzwania-2023-roku\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/materiality.pl\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Wyzwania 2023 roku\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#website\",\"url\":\"https:\\\/\\\/materiality.pl\\\/\",\"name\":\"MATERIALITY\",\"description\":\"Sustainability Pathfinders\",\"publisher\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\"},\"alternateName\":\"MATERIALITY\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/materiality.pl\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#organization\",\"name\":\"MATERIALITY\",\"alternateName\":\"Materiality\",\"url\":\"https:\\\/\\\/materiality.pl\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/cropped-favicon-materiality.webp\",\"contentUrl\":\"https:\\\/\\\/materiality.pl\\\/wp-content\\\/uploads\\\/cropped-favicon-materiality.webp\",\"width\":512,\"height\":512,\"caption\":\"MATERIALITY\"},\"image\":{\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/materialitypl\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/materialitypl\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/materiality.pl\\\/#\\\/schema\\\/person\\\/add2478f07f77004ce1e942805f5c153\",\"name\":\"@dm1N-1G@\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g\",\"caption\":\"@dm1N-1G@\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Challenges of 2023 - MATERIALITY","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/materiality.pl\/en\/knowledge-and-practice\/2023-challenges\/","og_locale":"en_US","og_type":"article","og_title":"Wyzwania 2023 roku &#8226; MATERIALITY","og_description":"Pocz\u0105tek roku to dobry moment planowania dzia\u0142a\u0144. Planowanie warto zacz\u0105\u0107 od ustalenia, do czego powinni\u015bmy si\u0119 przygotowa\u0107. Poni\u017cej przedstawiam kr\u00f3tk\u0105, ale ci\u0119\u017ck\u0105 gatunkowo list\u0119 najwa\u017cniejszych moim zdaniem wyzwa\u0144, przed kt\u00f3rymi stan\u0105 eksperci ds. zr\u00f3wnowa\u017conego rozwoju w rozpoczynaj\u0105cym si\u0119 roku.","og_url":"https:\/\/materiality.pl\/en\/knowledge-and-practice\/2023-challenges\/","og_site_name":"MATERIALITY","article_publisher":"https:\/\/www.facebook.com\/materialitypl\/","article_published_time":"2023-01-09T15:28:00+00:00","article_modified_time":"2025-12-03T18:05:53+00:00","og_image":[{"width":2112,"height":1110,"url":"https:\/\/materiality.pl\/wp-content\/uploads\/kontakt-hero.webp","type":"image\/webp"}],"author":"@dm1N-1G@","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/#article","isPartOf":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/"},"author":{"name":"@dm1N-1G@","@id":"https:\/\/materiality.pl\/#\/schema\/person\/add2478f07f77004ce1e942805f5c153"},"headline":"Wyzwania 2023 roku","datePublished":"2023-01-09T15:28:00+00:00","dateModified":"2025-12-03T18:05:53+00:00","mainEntityOfPage":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/"},"wordCount":452,"publisher":{"@id":"https:\/\/materiality.pl\/#organization"},"keywords":["Przepisy i regulacje","Zarz\u0105dzanie ESG w firmie"],"articleSection":["Newsletter Piotra Biernackiego"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/","url":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/","name":"Challenges of 2023 - MATERIALITY","isPartOf":{"@id":"https:\/\/materiality.pl\/#website"},"datePublished":"2023-01-09T15:28:00+00:00","dateModified":"2025-12-03T18:05:53+00:00","breadcrumb":{"@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/materiality.pl\/wiedza-i-praktyka\/wyzwania-2023-roku\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/materiality.pl\/"},{"@type":"ListItem","position":2,"name":"Wyzwania 2023 roku"}]},{"@type":"WebSite","@id":"https:\/\/materiality.pl\/#website","url":"https:\/\/materiality.pl\/","name":"MATERIALITY","description":"Sustainability Pathfinders","publisher":{"@id":"https:\/\/materiality.pl\/#organization"},"alternateName":"MATERIALITY","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/materiality.pl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/materiality.pl\/#organization","name":"MATERIALITY","alternateName":"Materiality","url":"https:\/\/materiality.pl\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/materiality.pl\/#\/schema\/logo\/image\/","url":"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-favicon-materiality.webp","contentUrl":"https:\/\/materiality.pl\/wp-content\/uploads\/cropped-favicon-materiality.webp","width":512,"height":512,"caption":"MATERIALITY"},"image":{"@id":"https:\/\/materiality.pl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/materialitypl\/","https:\/\/www.linkedin.com\/company\/materialitypl\/"]},{"@type":"Person","@id":"https:\/\/materiality.pl\/#\/schema\/person\/add2478f07f77004ce1e942805f5c153","name":"@dm1N-1G@","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0965ab2ca89366c100a6978315ef84a1db5832cc251654877b049a0e3b966653?s=96&d=mm&r=g","caption":"@dm1N-1G@"}}]}},"_links":{"self":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/comments?post=847"}],"version-history":[{"count":1,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/847\/revisions"}],"predecessor-version":[{"id":848,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/posts\/847\/revisions\/848"}],"wp:attachment":[{"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/media?parent=847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/categories?post=847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/materiality.pl\/en\/wp-json\/wp\/v2\/tags?post=847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}