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Act implementing CSRD signed by President

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​​by ​​​​​​​​Maciej Ogórek 

17 December 2024 


The CSRD was implemented in Poland as an amendment to the Accounting Act and other acts. After the Sejm accepted revisions made by the Senate, the bill was redirected to the President, who signed it into law on 12 December 2024. The Act will be promulgated in the Journal of Laws and will essentially take effect 14 days of its promulgation. 


What does this legislation mean for Polish businesses that meet the statutory criteria?

  • Polish companies, like its EU counterparts, will have to report on sustainable development every year.
  • Their sustainable development reports will be subject to the legal requirements and the European Sustainability Reporting Standards (ESRS) adopted in the form of an EU regulation.
  • The ESG reporting obligation will be put on equal footing with financial reporting and will require an assurance opinion from statutory auditors.
  • Lack of sustainable development reports will trigger criminal sanctions.

Undertakings not obliged to report – what will change?


For economic operators not obliged to report directly, the amendment could mean that they will need to gather data on their impact on social and environmental matters. Business partners or group companies that are obliged to report on the ESG may require such information.

Legislative timetable

The reporting will be mandatory:

  • from 2024 – in large public-interest companies
  • from 2025 – in large enterprises (over 250 employees and/or 220 million PLN in turnover and/or 110 million PLN in total assets)
  • from 2026 – in listed SMEs​

If you need support in getting ready for the new requirements or want to learn more about #ESG reporting, contact us »​​


Contact

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Maciej Ogórek

Attorney at law (Poland)

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