Direct obligation
Verify whether the company or group is within the current scope and which financial year applies.
Updated: CSRD and 2026 changesCSRD and ESG
CSRD and ESG
without the confusion.
Find out what actually applies to your company in Poland — without digging through hundreds of pages of legislation and conflicting commentary.
Start with the right question
Not every company reports. Many more companies must provide data.
The impact of the Corporate Sustainability Reporting Directive extends beyond entities subject to the statutory reporting obligation.
Value chain
A client may request data about emissions, employees, energy, policies or materials.
Business requirement
A bank, investor or contracting authority may request ESG information independently of CSRD.
Current law matters
What changed in 2026?
The Omnibus simplification package changed the scope and schedule of some requirements. Reassess the company before designing a report.
Poland
The Act of 27 February 2026 amended the Accounting Act and introduced further EU sustainability-reporting changes.
European Union
Omnibus reduced and simplified part of the framework. The result must be assessed against the current legislation and the company’s group structure.
ESRS
On 3 July 2026 the Commission adopted acts simplifying ESRS and establishing voluntary standards. An adopted act is not in force until its required publication.
Quick knowledge base
Click a topic. Get the essential point.
CSRD in PolandWho is affected?
CSRD does not require every company to publish a report. Check company size, legal form, group structure and reporting year first. A company outside the direct scope may still receive ESG questions.
ESRSWhat must be disclosed?
ESRS creates a common structure for sustainability information. Material topics are identified before detailed tables are completed.
SMEs and value chainsWhy is a client asking?
Smaller firms often encounter ESG through customers. Prepare one consistent dataset for recurring questionnaires.
Double materialityWhat really matters?
Assess both how sustainability issues affect the company financially and how the company affects people and the environment.
Carbon footprintWhere should you start?
Begin with data already available: energy and fuel invoices, vehicles, transport, materials and key suppliers.
Omnibus 2026Is the old plan still valid?
Scope and timing changed, but commercial ESG requests did not disappear. Recheck legal status and client expectations.
Read the source
CSRD Directive 2022/2464Full text in EUR-Lex. Polish Act of 27 February 2026Journal of Laws 2026, item 333. European Commission: CSRDCurrent timeline and legislation. ESRS legal actsActs, annexes and entry-into-force status. EFRAG guidance IG1–IG3Materiality, value chain and datapoints. Materiality guidanceInteractive EFRAG knowledge hub.
Official document library
Legislation, institutional positions and implementation guidance — with no blog interpretation in between.
Links verified on 21 July 2026. Always check the legal status and publication date of a document.
Independent perspective
We do not need to know more than your team.
You may know the legislation, industry and your organisation better than we do. Our value is an external second opinion: we organise the evidence, challenge assumptions and identify blind spots.
What you receive
Independent review · gap analysis · a human discussion of conclusions · a concise decision map for management. Technology accelerates the work; the final opinion is explained by a person.
CSRD and ESG readiness audit
External verification before an important decision.
We review scope, client requirements, documents, data and responsibilities. We can build the process from the beginning or challenge a solution prepared by your own team. The initial qualification call is free.
This website is for information only and does not constitute legal, tax, investment or assurance advice.