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Regulatory Compliance

Implementing the principles outlined in the CSRD Directive and EU Taxonomy ensures companies comply with new legal requirements, which in turn reduces the risk of sanctions.

 

Increased Transparency

Reporting in accordance with the latest standards increases the transparency of the company's actions, which builds trust among customers, investors, employees, and other stakeholders.

 

Improving Efficiency

Addressing ESG-related challenges can lead to increased operational efficiency and cost savings.

 

Access to Financing

Companies that report in accordance with the CSRD Directive and EU Taxonomy may gain access to preferential financing conditions from institutions that focus on sustainable investments.

Benefits of ESG reporting in accordance with CSRD and EU Taxonomy

2029

2027

2026

2025

 

For year 2024

Companies currently subject to the NFRD directive, meaning those employing more than 500 people and classified as public interest entities.

 

For year 2025

Entities that meet at least 2 out of the following 3 criteria: more than 250 employees, total assets exceeding 110 million PLN, and net turnover over 220 million PLN. 

 


For year 2026

Small and medium-sized listed entities that meet at least 2 out of the following 3 criteria: more than 10 employees, net turnover over 700,000 EUR, and total assets exceeding 350,000 EUR.

 

For year 2028

Certain non-EU entities generating net turnover of over 150 million EUR in the EU and having either an EU branch with net turnover over 40 million EUR or an EU subsidiary subject to the CSRD.

In the face of growing demands for corporate responsibility, ESG (Environmental, Social, Governance) reporting is becoming an essential tool for companies that want to remain competitive and compliant with regulations. The CSRD (Corporate Sustainability Reporting Directive) and EU Taxonomy introduce new reporting standards (ESRS) that require businesses to increase transparency regarding their activities in the area of sustainable development. They not only promote sustainable development but also contribute to building trust among stakeholders. These reports are part of financial statements and are subject to mandatory auditing. Companies are subject to this obligation starting from 2024, and here is the detailed schedule:

Why are ESG reports mandatory for large companies?

Reporting for companies subject to the CSRD directive obligation

Download our services catalogue

ESG Reports Aligned with the CSRD Directive and EU TaxonomyWe offer a comprehensive ESG reporting service tailored to meet the requirements of the CSRD Directive and EU Taxonomy, available in two models:

  • Collaborative ModelSupporting the client and their team during the preparation of their first ESG report while providing the knowledge, skills, and tools needed for independent reporting in subsequent years.

  • Outsourced Model ("ESG as a Service")Taking over the client's reporting responsibilities and delivering the ESG report on their behalf, based on provided information and using our in-house team and digital tools.

 

Our Support includes:   

Preliminary Analisis

We conduct an audit of existing ESG activities within the company and assess external requirements, identifying reporting obligations.

 

Training and Workshops

We deliver training sessions that help stakeholders understand the importance of new regulations and reporting methods aligned with the CSRD Directive and EU Taxonomy.

 

Value Chain and Double Materiality Analysis

We carry out in-depth analyses that form the foundation for future reporting and are mandatory under the CSRD Directive.

 

Data Collection and Analysis

We assist companies in gathering the necessary data for reporting, covering all key elements of the CSRD Directive and EU Taxonomy across environmental, social, and governance areas.

 

Report Preparation

We prepare a clear and comprehensive report that meets the regulatory requirements.

 

Post-Project Support

Following the completion of the report, we offer consultations to support the implementation of recommendations and the ongoing monitoring of results.

 
 
 

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ESG Institute Sp. z o. o.

info@esginstitute.eu

Rondo ONZ 1,
00-124 Warszawa

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