5:08 1 August 2025
Sejm delays ESG reporting
Poland’s Sejm has voted to delay mandatory ESG reporting for certain companies by two years, aligning national rules with the EU’s Corporate Sustainability Reporting Directive (CSRD).
The amendment to the Accounting Act and related laws passed with 428 votes in favor, nine against, and no abstentions. It now heads to the Senate.
Under the revised timeline, “second-wave” companies—large entities and listed SMEs on European Economic Area markets—will prepare ESG reports in 2028 for the 2027 financial year. “Third-wave” non-listed firms will start in 2029 for 2028 results. Previously, these groups were expected to begin in 2026 and 2027, respectively.
Large firms already covered by EU rules, typically employing over 500 people, have begun reporting for 2024. Companies may still file ESG reports voluntarily if needed for strategic or investor purposes. The act takes effect 14 days after publication.
