ESG – sustainability advisory services

ESG stands for Environmental, Social and Corporate Governance, the 3 areas that reflect an organisation's impact and commitment to sustainability.

ESG is increasingly important to an organisation's clients, investors and employees. It affects both the value and competitiveness of a company and its image.

ESG is intended to help companies define and build strategies in such a way that, among other things, they minimise their negative impact on the natural environment and thus strive for sustainable development, respecting the interests of society and local communities as well as their own employees.

CSRD-compliant ESG reporting – a new obligation for companies

ESG reporting, i.e. non-financial reporting on corporate sustainability, is a new obligation under the provisions of the EU CSRD (Corporate Sustainability Reporting Directive). Polish companies will be gradually covered by the new obligation.

ESG reports for 2024 will first be prepared in 2025 by public interest entities, i.e. listed companies, banks, insurance companies, investment funds, among others, with an average annual number of employees of more than 500 people in the financial year and which exceed at least one of the two financial criteria:

• balance sheet total EUR 20 000 000,
• net sales revenue EUR 40 000 000.

Check our full ESG Reporting offer:

ESG Reporting

The July 2025 amendment to the Accounting Act implements the EU “stop the clock” directive and postpones ESG reporting deadlines for certain companies. Large enterprises that were supposed to start reporting in 2026 will now prepare their first report for 2027 only in 2028, while listed SMEs will submit their report for 2028 in 2029. The largest Public Interest Entities (PIEs) – such as listed companies, banks, insurance companies, and investment funds – will not benefit from the deferral and must still prepare reports for 2024 in 2025. This applies to entities employing an average of more than 500 people annually and exceeding at least one of the following financial thresholds: assets of PLN 110 million or revenues of PLN 220 million.

Crowe supports companies in adapting to the new requirements – from identifying obligations, preparing ESG procedures and policies, and implementing data collection systems, to assisting in reporting. We also advise on voluntary reporting, which is sometimes required by parent companies within corporate groups. Our approach emphasizes that ESG is not just about compliance; when properly implemented, it can improve relationships with partners, facilitate access to financing, attract talent, and create a lasting competitive advantage.

The main objective of ESG reporting is to identify all non-financial risks and opportunities integral to a company's day-to-day operations.

However, ESG is not only about mandatory non-financial reporting, but also about strategic change. Implementing voluntarily an ESG strategy in an organisation as an integral part of the overall business strategy is important. This action can significantly improve a company's relationship with external partners, banks (especially with regard to obtaining financing or obtaining financing on preferential terms), attract talent, reduce risks, increase competitive advantage both domestically and internationally. Non-mandatory reporting may also be required by parent companies from groups of companies for mandatory reports produced by parent companies or groups of companies in general.

ESG implementation and reporting. How can we help?

ESG reporting even for large companies can be a considerable challenge, especially when it comes to preparing a report for the first time. On the one hand, non-financial reporting is another obligation for business, while on the other hand, the area of sustainability is already recognised as a key area in achieving market competitiveness. It is therefore worth preparing well for the implementation of an ESG strategy and treating it as a step towards increasing the company's responsibility for its impact on the environment and surroundings.

Check also: ESG implementation in an IT company

ESG implementation - scope of support for companies

We are part of the international Crowe network, one of the largest accounting and consulting networks in the world. We provide clients with professional audit, tax, advisory and consulting services. We have now added ESG consulting to our portfolio of services.

As part of our ESG advisory service, we will help your organisation with the following areas:

ESG preaudit

ESG audit

• Analysing the ESG double materiality for the organisation and their stakeholders
• Reviewing your organisation's initiatives in terms of reporting on and pursuing sustainability
• Assessing your ESG activities in terms of regulatory compliance
• Auditing your business processes for compliance with your ESG strategy
• Auditing non-financial reports

CSRD Reporting

ESG strategy

• Developing an ESG strategy
• Preparing ESG documentation, including ESG policies
• Aligning current practices and processes with ESG standards and requirements

ESG reporting

• Identifying which data are to be collected and analysed in order to prepare for the non-financial reporting obligation
• Preparing a description of the process of collecting non-financial data
• Analysing the scope of reporting
• Providing support in defining metrics to measure the effectiveness of ESG activities
• Providing support in calculating the organisation's or product's carbon footprint
• Support in drafting non-financial reports

ESG training

• Training of management and staff in sustainability awareness
• Advising on ESG communication
• Training for management and employees on recognizing, avoiding, and preventing greenwashing in ESG communication and activities

Find out how we can help:

Ask for an offer

• manage an organization's carbon footprint in GHG Protocol scopes 1, 2, 3.
• automation of data collection and management
• examining a product's environmental footprint using the LCA method and generating a report
• performing double materiality analysis
• generation of a full non-financial report (all ESRS standards in one tool).

The Envirly platform is certified to ISO 14064-1 and GHG PROTOCOL, ESRS and ISO 14067 by the independent institution TUV Nord.

Learn more: Crowe Polska and Envirly join forces in the ESG area | Crowe Polska