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Corporate sustainability reporting (CSRD) – check out the new obligations from 2025

In 2025, Poland’s companies will face significant changes to their non-financial reporting obligations. These result from the implementation of the EU CSRD (Corporate Sustainability Reporting Directive). The implementation act has already been submitted to the President of Poland for signature. Once it enters into force, the regulations will start to apply as early as 2025.

CSRD: What will change?

The CSRD expands the scope of who and what is required to report ESG (Environmental, Social, Governance). ESG has so far been known from the NFRD, which the largest companies have already applied since 2014.

From 2025 onwards, reports will have to be prepared by large companies that meet at least two of three criteria:

  • employment of more than 250 employees,
  • a balance sheet total exceeding 20 million euros, or
  • annual revenues of more than 40 million euros.

The first reports, covering data for 2025, will be published in 2026. In subsequent years, the reporting obligation will also extend to smaller listed companies. In 2028, the CSRD will also cover certain EU active companies based outside the EU.

The new legislation requires companies to report in detail on environmental impact, working conditions, diversity management, and corporate governance.

The new legislation requires companies to report in detail on environmental impact, working conditions, diversity management, and corporate governance.

Reports will have to be prepared with the European Sustainable Reporting Standards (ESRS) developed by the European Financial Reporting Advisory Group (EFRAG) and will be subject to mandatory verification by independent auditors.

How to prepare for the changes and avoid penalties?

The implementation of the directive means major challenges for companies. In addition to preparing for the new requirements, companies must consider organisational and operational changes, such as the collection and processing of ESG data and the implementation of new reporting procedures. Failure to comply with the requirements can result in serious consequences, including financial penalties.

While it is estimated that the CSRD will directly cover more than 3,500 enterprises in Poland, companies subject to the non-financial reporting obligation will also obtain partial data from their counterparties in the so-called value chain.

Companies should already take preparatory measures to meet the requirements of the CSRD, minimising the risk of sanctions and aligning their activities with modern sustainability standards, which will translate into better relations with stakeholders and greater operational possibilities.

Want to know how the changes introduced by the CSRD will affect your business and what steps you should take now to avoid the risk of sanctions? Contact our specialists and get professional support! We will do our best to answer all your questions within 48 hours.

Author team leader DKP Legal Ignacy Heckert
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