On November 21, the Sejm adopted an amendment to the act on reporting obligations in the field of sustainable development. The obligation to submit an ESG report for 2024 will cover over 3,000 companies in Poland. Already in 2026, regulations will cover small and medium-sized enterprises listed on regulated markets. Is Polish business ready for this?
Co nowe regulacje oznaczają dla polskich przedsiębiorstw?
The introduction of mandatory ESG reporting in Poland will have a significant impact on companies that meet the criteria set out in the EU CSRD directive. As in other European Union countries, these companies will be required to prepare annual sustainability reports . Raporty te będą musiały spełniać wymogi prawne oraz standardy zamieszczone w rozporządzeniu UE. Dokumentacja ESG zostanie zrównana pod względem formalnym z raportami finansowymi, a jej treść będzie musiała być zatwierdzana przez niezależnych biegłych rewidentów. Niedopełnienie obowiązku sporządzenia raportu może wiązać się z poważnymi konsekwencjami, w tym odpowiedzialnością karną.
Co z firmami, na które nie zostanie nałożony obowiązek raportowania?
Companies that will not be directly subject to the ESG reporting obligation will also feel the effects of the adoption of the EU regulation. Why? We suspect that many of them will have to collect and analyze data on environmental impact anyway. These will probably be necessary documents for contractors or companies belonging to the same capital group, which will be subject to the reporting requirement. It is possible that partners will be required to support in providing appropriate data. That is why we encourage representatives of small and medium-sized enterprises to take an interest in the topic of ESG now. If they do not implement an appropriate operational strategy, the business may suffer seriously in a few years. Customers are also more willing to turn to products and services of transparent suppliers.
Praktyczny przewodnik po ESG dla każdej firmy
The Interzero team, knowing that both small and larger companies will need expert help to implement ESG, has prepared an e-book for you. This is a document that contains all the necessary information. It is written in simple, accessible language. In it, we explain what the CSRD directive is, introduce a reporting schedule, show how to communicate on the topic of sustainable development, and present the operational steps that should be taken to prepare your business for ESG. Fill out the form on our website and you will get completely free access to it. Your education is one of the most important factors in the development of the company you run.
Podsumowanie i harmonogram
The news about the adoption of reporting is just the tip of the iceberg. We know how much the Polish business model will change now and we want our clients to be prepared for it. As a company, we believe in technology and innovation. That is why we want to guide all interested parties through the ESG topic smoothly and calmly. We remind you that reporting will be mandatory:
- from 2025 – for large enterprises (over 250 employees and/or EUR 50 million in turnover and/or EUR 25 million in total assets),
- from 2026 – for SMEs listed on the stock exchange.
Environmental Sustainability Dashboard – a tool for non-financial ESG reporting – our proprietary consulting solution. The tool will streamline data collection and monitoring processes – thanks to which you can precisely track ESG indicators. This is a solution for companies that want to be ready for mandatory reporting. Customers get access to an online platform and full advice on assessing the impact on the environment.
