CSRD (Corporate Sustainability Reporting Directive) is a directive of the European Union. Its goal is to increase transparency in the conduct of business with regard to sustainability. It came into force on January 5, 2023. EU member states have a deadline of July 6, 2024 for its transposition. In Poland, its implementation is associated with amendments primarily to the Accounting Act and the Act on Statutory Auditors, Audit Firms and Public Supervision, with regard to corporate reporting. A draft of the aforementioned law (UC14) was published on April 19 this year. Consultations ended on May 20.

The amendment, with regard to sustainability issues, provides for:

  • extending the reporting obligation to all large entities, entities that are the parent of a large group, and small and medium-sized entities admitted to trading on a regulated market (excluding listed micro-enterprises), and phasing it in;
  • Expanding the scope of information to be disclosed – in addition to a description of the entity’s business model and business strategy, it will have to include information on:
    – the due diligence process implemented;
    – the entity’s objectives;
    – the most important adverse effects related to its own operations and the measures that have been conceptualized to monitor, prevent and mitigate them;
    – the role of management;
    – policies;
    – information on management incentives;
    – key risks;
    – all relevant indicators in relation to these issues.
    The Directive makes it mandatory to report in accordance with the European Sustainability Reporting Standards (ESRS). The European Commission (EC) is authorized to adopt them under the CSRD. The drafts are being developed by the European Financial Reporting Advisory Group (EFRAG). The first set of twelve universal (base ) ESRSs was adopted on July 31, 2023.

The directive requires huge changes in the way we do business. They are worth starting today.

ESG is not about spending money, planting trees or even volunteering. What, then, is it about?

  • First and foremost, it’s about people.
  • About cooperation, about the future.
  • About diversity, dignity and trust.
  • About taking responsibility for your impact.
  • About earning in a sustainable way.
  • ESG is ……………………..

The discussion will focus on the role of oversight and its responsibility to:

  • preparing tools, regulations, standards and guidelines to support education, facilitate understanding and later fulfill reporting obligations;
  • building awareness – both of the business and its environment
  • interaction with institutions responsible for supervision
  • dialogue with stakeholders
  • their role in the transformation process.

There will be no shortage of threads related to the assessment of the preparation of Polish business for sustainability reporting – what awaits us and what next regulations on the horizon.
See you on the first day of the EKF.

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European Financial Congress2-4 June 2025


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Wyrażam zgodę na otrzymywanie informacji drogą elektroniczną (newsletter) i listowną na temat innych wydarzeń organizowanych przez Fundację Centrum Myśli Strategicznych. Zgoda jest obowiązkowa. Administratorem moich danych osobowych jest Fundacja Centrum Myśli Strategicznych z siedzibą ul. Stępińska 28, 00-739 Warszawa, e-mail: kontakt@fundacjacms.pl Mam prawo cofnąć zgodę w każdym czasie (dane przetwarzane są do czasu cofnięcia zgody). Mam prawo dostępu do danych, sprostowania, usunięcia lub ograniczenia przetwarzania, prawo sprzeciwu, prawo wniesienia skargi do organu nadzorczego jakim jest Prezes Urzędu Ochrony Danych Osobowych z siedzibą w Warszawie przy ul. Stawki 2, 00-193 Warszawa oraz prawo do przeniesienia danych.*


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