Energy transformation in Poland - an opportunity for companies and sustainable development
Energy transition goals and investment support for the private sector
According to Poland's Energy Policy until 2040 (PEP2040), the country aims to reduce the share of coal in the energy mix to below 28% by 2030 and increase the share of renewable energy sources in gross final energy consumption to 32%. The development of nuclear energy and improved energy efficiency are intended to further stabilize the system and increase its independence.
These goals are to be implemented not only by state-owned companies, but also by the private sector, including small and medium-sized enterprises. This means growing regulatory pressure, but also more and more tools to support investments. An example is the ELENA project (European Local Energy Assistance) implemented by Bank Ochrony Środowiska in cooperation with the European Investment Bank.
The program covers up to 90% of the investment preparation costs related to improving energy efficiency or using renewable energy sources, which may include audits, technical documentation, and feasibility studies. This allows smaller entities to participate in the green transformation, minimizing entry barriers.
CO₂ emissions costs are a catalyst for business modernization
The Emissions Trading System (ETS) is another significant driver for change. The high costs of purchasing CO2 emission allowances are pushing businesses to accelerate modernization and transition to cleaner technologies. In 2022, Polish companies spent approximately $8 billion on this purpose, and according to Zero Carbon Analytics estimates, this amount could reach as much as $40 billion by 2030. With current emission allowance prices averaging €80–100/ton, each ton of CO2 generated by a company represents a significant financial burden that can impact the profitability of the entire business.
ESG as the foundation of modern management
Financial considerations are not the only factors that determine companies' actions. ESG, a strategy that considers environmental, social, and corporate governance factors, is increasingly being viewed as the foundation of modern management. Research from 2025 shows that 87% of companies are already noticing tangible results from implementing ESG policies, including improved stakeholder relations, increased employee engagement, and easier talent acquisition.
Over half of Polish companies have implemented pro-environmental initiatives, and one in four have developed a dedicated strategy in this area. Among organizations with more than 250 employees, this percentage exceeds 70%, demonstrating the scale of large business's involvement. ESG is no longer an afterthought and is becoming a permanent element of growth strategies.
Companies' activities despite the postponement of the CSRD reporting obligation
Importantly, many companies are taking action despite the postponement of the CSRD reporting obligation. Despite the CSRD reporting obligation being postponed by two years, 47% of companies declare that EU regulations have little impact on their climate decisions. Research shows that only 24% of companies cited the postponement as a reason for suspending their actions, with the majority continuing to implement their ESG strategies regardless of the statutory timeline.
This demonstrates the growing maturity of the market and its ability to self-organize. The results of the latest Sustainable Development Report 2025 confirm that the energy transition is also delivering results on a macro scale. For the first time in history, Poland has entered the top ten, ranking 9th among the world's most sustainable countries. The ranking improved our rating in 11 of the 17 SDGs, including renewable energy, industrial environmental performance, and reporting quality.
This is symbolic yet important proof that actions taken by the public and private sectors are bringing about real change. Maintaining this position, however, will require consistency, further development of reporting standards, and strategic investments in green technologies.
Energy transformation, a strategic necessity
In short, energy transformation is no longer an option, but a necessity. Polish companies that can effectively combine climate action with operational and strategic goals gain not only savings and a competitive advantage but also the trust of investors and customers. It is an investment in a resilient, sustainable, and long-term profitable future.
