Deadlines for first ESG reporting
In line with the EU directives currently being transposed into Polish law, the obligation to publish an ESG report already this year will depend on financial criteria and the size of the workforce. Starting in 2025, the largest public entities will be required to submit a report for the previous year if they:
- Have more than 500 employees; and
- Meet at least one of the two following financial criteria:
- A balance sheet total of more than PLN 110 million;
- Annual turnover exceeding PLN 220 million.
If these criteria are met, the ESG report (for 2024) should be published within the deadline for publishing the activity report.