ESRS reporting
The new reporting requirements introduced by the CSRD directive and ESRS standards represent one of the biggest challenges for companies entering the regulated ESG reporting landscape.
A thorough materiality analysis and ESRS-compliant reporting not only ensure legal compliance but also genuinely enhance a company’s value by strengthening its reputation, improving access to capital, and building stakeholder trust.
For years, we have been supporting clients in preparing non-financial reports — having participated in the first implementations of integrated reporting in Poland and helped shape best practices in the filed of ESG. With extensive experience working with large capital groups and a strong understanding of auditor requirements, we provide comprehensive support in adapting reporting to ESRS — from planning and data collection to the final report.
The following companies have benefited from our support in CSRD-compliant reporting:
Scope of support
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ESG diagnosis
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DMA
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Data collection
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Content development
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Support in cerfitication
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Carbon footprint calculation
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Taxonomy disclosures
Changes in reporting requirements
Regulatory decisions made in 2025 – including the Omnibus I package and the Stop-the-Clock mechanism — have postponed reporting deadlines for some companies (Wave 2 and 3), but they did not remove the requirement to prepare for the new framework. For the largest entities (Wave 1), the obligation to report in accordance with ESRS for the 2024 financial year has already begun. This means that:
- companies in Waves 2 and 3 have gained time until 2028/2029, but should use it to build data collection systems, conduct materiality analyses, and prepare policies
- “quick-fix” simplifications introduced by the Commission reduce the reporting burden but do not eliminate the obligation
- investors, banks, and business partners are increasingly expecting transparent ESG data, regardless of the postponed deadlines