ESG reporting in a new way. The Ministry of Finance is introducing facilities for companies
The Ministry of Finance presented a draft amendment to the regulations, which assumes the exemption of selected companies from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026. This proposal is part of the adjustment of Polish law to EU regulations aimed at simplifying procedures for companies.
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New reporting criteria. What does the Ministry of Finance propose?
According to the assumptions published on Monday, the amendment to the Accounting Act and several other legal acts is based on the provisions of the so-called Omnibus I simplification package. The key modification concerns the CSRD directive, which narrows the scope of companies obliged to report ESG. According to the new regulations, this obligation will only apply to enterprises employing more than 1,000 people and generating net sales revenues exceeding EUR 450 million. European Union member states have also been given the option to exempt entities that do not meet these criteria from reporting for 2025 and 2026.
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When will the changes be made? The Ministry of Finance announces the deadline
The Ministry of Finance emphasizes that the planned changes are to enable enterprises to take advantage of the new regulations before the end of March 2026, when is the deadline for preparing activity reports for 2025. As explained in the project justification, the aim is to simplify the procedures as much as possible and relieve the burden on companies that will find themselves outside the new scope of reporting obligations.
This proposal fits into the broader context of legislative changes at the European Union level, which are aimed at adapting reporting requirements to the actual scale of enterprise operations, while reducing administrative burdens for smaller entities.
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