ESG Institute » Artykuł Jak polskie firmy raportują ESG?-en

The growing importance of sustainability in companies’ business strategies is now a fact—not only due to legal regulations such as the CSRD directive and standards like ESRS or VSME, but also because of pressure from investors, customers, and employees. Increasingly, companies in Poland are publishing ESG reports to show their impact on the environment and society.

For many organizations, this is a complex and challenging process, especially in light of rapidly evolving expectations and the need to collect non-financial data at a level comparable to financial data. In such circumstances, it's not only about whether a company publishes an ESG report, but how it approaches the task—whether the process is transparent, aligned with standards, and driven by a genuine intention to bring about positive change. We decided to explore how well-known Polish companies from various sectors are approaching ESG reporting. We selected six companies: from e-commerce, the gaming industry, the chemical sector, the agri-food industry, the debt management sector, and the financial sector. These companies were deliberately chosen for their diversity in size, organizational structure, and area of operation. Some are leaders in ESG transformation, while others are still building structures and implementing reporting standards. Rather than offering a full analysis of each report, we prepared a concise summary that highlights the diversity of approaches while identifying common themes, trends, and gaps. This bird’s-eye view is designed to help both experienced companies and those just beginning their ESG journey.

Report Format

Of all the analyzed companies, only the debt management firm chose to publish a standalone ESG report. The others included sustainability information within their management reports. Issuing a separate document makes it easier for readers to find key data and understand the company’s approach to environmental, social, and governance (ESG) matters. This format may also better support communication with stakeholders primarily interested in ESG topics.

Reporting Basis

All of the analyzed companies prepared their ESG disclosures based on the European Sustainability Reporting Standards (ESRS). Referencing these standards demonstrates the companies’ readiness to comply with CSRD requirements and their commitment to presenting ESG data in a transparent and structured manner.

Double Materiality Assessment

All companies successfully conducted a double materiality assessment, a key requirement for ESG reporting. However, not all of them included a clear and structured table presenting the assessment results. As a result, some reports may be harder for readers to interpret and understand quickly. Transparent and well-organized presentation of the double materiality findings significantly enhances the report’s informational value and improves stakeholder communication.

Social Data

Each company addressed the social aspect in its ESG report, though they approached certain topics differently. Thanks to the use of ESRS, the data is largely comparable, making it easier to understand how companies approach employment and diversity issues. The key differences lie in which topics companies choose to emphasize—some focus on wellbeing and employee benefits, while others highlight development or social initiatives.

The most detailed disclosures tend to cover employment structure, equal opportunity efforts, and the creation of a safe and friendly workplace. It is evident that employee care and wellbeing are becoming a critical part of stakeholder communication across all industries. However, the depth of disclosures varies—some companies provide thorough and detailed accounts, while others are more general.

One standout example is the e-commerce company, which offered an extensive account of its workforce—not just in terms of hard data, but also through a rich description of programs and initiatives, providing deeper insight into how the company approaches social responsibility. It will be interesting to observe how this area evolves in future reporting cycles. Increasing transparency in social data could become a strong competitive advantage. For stakeholders, this signals that social matters are being treated on par with environmental and governance objectives.

Corporate Governance All reports covered corporate governance in line with ESRS requirements, although some differences appeared in how internal policies were disclosed. Common topics included management and supervisory board structures, ownership governance, ethics policies, and whistleblowing procedures. This enables stakeholders to better understand how a company manages risk, makes decisions, and ensures operational transparency.

Many reports highlighted practices related to ethics and responsible governance, such as regular compliance training or well-established whistleblowing channels. Some companies also shared metrics like the number of reports received or corrective actions taken, allowing for assessment of policy effectiveness. Others limited disclosures to confirming the existence of such procedures without providing further detail.

A notable example is the gaming company, which has several dedicated policies supporting governance, including “Rules of the Game: Business and Ethical Standards,” the “Fair Play Supplier Code of Conduct,” and the “SpeakUp! Whistleblowing Policy.” This shows that companies can develop tailored frameworks suited to their operations and stakeholder relationships.

A well-described governance framework is not just a formal requirement—it signals that a company takes its credibility and responsibility seriously. Increasingly, organizations understand that consistent and transparent governance can positively impact their reputation and stakeholder trust.

Report Structure

An ESG report is not just a collection of data—it tells the story of where a company sees its greatest impact and responsibility. The structure of content in environmental, social, and governance areas varies depending on the industry and nature of the business. In practice, the proportions among these sections differ based on where the company’s impact is most significant.

For industrial or agricultural companies, environmental sections are often the most extensive, as their operations tend to have a significant environmental footprint. One agri-food company, for instance, provided detailed disclosures on emissions, waste management, and natural resource use—critical data for understanding its environmental impact.

Conversely, companies from the financial or tech sectors often focus more on social and governance topics. One financial firm, due to the nature of its business, placed a strong emphasis on responsible finance and compliance with the EU Taxonomy. It presented its Green Asset Ratio (GAR) in detail—showing the share of assets aligned with sustainability criteria. For such firms, this is a key credibility-building tool with investors and clients. The ESG report’s structure typically reflects where a company sees its greatest risks and influence. There is no ideal ratio between E, S, and G—what matters is that each company clearly communicates what is most important for its specific context.

Conclusion

The review of Polish companies shows that ESG reporting is becoming more structured and aligned with common standards like ESRS. Although all the companies follow the same regulatory foundation, industry-specific factors and business models influence which areas—environmental, social, or governance—are most prominent in the reports.

It is encouraging to see companies increasingly describing employee-related actions, stakeholder engagement, and governance processes in greater depth, even though the level of disclosure still varies. Companies that go beyond mandatory requirements to share concrete initiatives, policies, and performance indicators significantly increase transparency and build trust.

ESG reporting is a process that will continue to evolve. Observing how future reporting cycles lead to greater consistency and detail in disclosures is a promising sign—for the market, investors, and all stakeholders.

Autor: Dariusz Postument (Junior ESG Specialist at ESG Institute)

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