This compendium was created to compile and disseminate the experiences of organizations that are implementing the requirements of Regulation (EU) 2020/852 and related delegated acts. The publication presents solutions developed by entities in the financial and non-financial sectors that may inspire other organizations as they develop their approach to the EU Taxonomy.
Among the examples described was Polenergia’s practice regarding the methodology for preparing taxonomic disclosures at an energy company. In 2024, the group prepared a comprehensive, voluntary disclosure which, thanks to third-party verification, enabled transparent and credible communication of the sustainable aspects of its operations to stakeholders.
A key element of this approach is a structured, four-step process for verifying compliance with technical eligibility criteria—from identifying business activities, through allocating financial values and verifying compliance with requirements, to calculating and preparing disclosures. The process is carried out with extensive involvement from business teams as well as ESG, environmental, compliance, and audit functions, which helps maintain a high level of accuracy and control.
The integration of financial data and regular employee training, which helps ensure that employees stay up to date on regulatory requirements and market practices, also play a significant role. This approach combines materiality assessments, risk management, and supporting initiatives—including human rights impact assessments—which strengthens the coherence of the entire process.
The inclusion of Polenergia’s practices in the Compendium demonstrates that the effective implementation of the EU Taxonomy relies not only on knowledge of the regulations, but above all on well-designed processes, organizational commitment, and the consistent development of internal capabilities. This approach is increasingly setting market standards in the area of ESG reporting.
Congratulations Polenergia Inclusion in the Compendium is an important distinction and proof of a mature approach to reporting under the EU Taxonomy. You can read more about the company's activities in the Consolidated Sustainability Report for the year ended December 31, 2024. We would also like to extend our congratulations to our experts: Artur Gazda, Sonia Kortas and Oskar Janicki, who supported the Polenergia Group in preparing its sustainability report.
The full text of the „Compendium of Practices for the Application of the EU Taxonomy in Poland” can be found on the website of the Ministry of Development and Technology. We encourage you to read it.
We also invite you to visit our page with an overview of the regulations “Sustainable Finance Taxonomy—Current Regulations and Clarifications from the European Commission”.
And if you need help implementing the taxonomy process in your organization, please feel free to contact us and to review the description of the consulting service „EU Taxonomy Reporting” with MATERIALITY Experts.
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