ESG reporting
When is your turn?

The guide is aimed at To all entrepreneurs who want to understand and prepare for ESG reporting requirements. The material provides the necessary information and tools needed when managing Sustainability in SMEs.

ESG reporting includes Environmental, social and corporate governance data, which investors use to assess a company's long-term performance. Regulated by EU law, ESG reporting requires monitoring of quantifiable indicators. The purpose of the reporting is to increase transparency in the company's operations, showing authentic achievement of goals, not just declarations.

In Poland, the ESG reporting obligation currently already applies to large public interest entities, Such as listed companies, banks, insurance companies and other financial institutions. Starting in 2025 (applies to reports for fiscal year 2024), the CSRD will become applicable to companies already covered by the NFRD (The Non-Financial Reporting Directive), as well as those that will fall within the scope of the NFRD in 2024 by exceeding the relevant thresholds.