If you are looking for reports compliant with ESRS standards published by Polish companies, the best source currently is ESPI, a channel used by companies listed on the Warsaw Stock Exchange to publish their reports. You can use it, for example, by visiting Polish Press Agency, by selecting ESPI/EBI, then selecting „Periodic Reports” and the appropriate date. You can also find the company you are interested in through „Company Profiles” and check if it has already published its report for 2024. The sustainability report should be found in a document called „Consolidated Management Report” or simply „Management Report” (if the company does not have a capital group).
Searching for reports from companies in other countries is more difficult because there is currently no ESAP system, which in the future will make it easy to find any report from any company in any EU member state. However, there are several initiatives that collect and make reports available. One of the most interesting is Sustainability Reporting Navigator launched and developed by a group of people associated with several universities in Europe. It already contains over 200 reports, with new ones added almost daily.
SRN not only allows access to individual reports, but also to certain elements of their simplified analysis. In the tab Heatmap of reported topics you can check which ESRS standards are most frequently reported on. SRN developers are also experimenting with the use of AI tools to search reports. The answers provided by artificial intelligence are difficult to consider accurate today, but linking them to specific pages in the reports allows the source to be displayed directly.
Those companies that are already required to report in accordance with ESRS standards for 2024 will apply the same standards for the current year 2025. In the future, however, we should expect the standards to be revised—simplified and easier to apply. On March 27, 2025, Commissioner Maria Luís Albuquerque, head of DG FISMA, addressed EFRAG letter requesting proposals for simplifying standards. The draft should be submitted to the Commission by the end of October 2025, although the deadline may still change depending on the pace of legislative work on the Omnibus project. At Sustainability Reporting TEG, we have been discussing the process of revising the standards and the main directions of change since the beginning of March. We will devote two whole days to this in the week that is just beginning. Unfortunately, the deadline set by the Commission means that there is very little time for work. This means that the draft new standards will probably not be subject to public consultation at all, or that the consultation will be very limited in time. Unfortunately, this is not the first time that the Commission, eager to see the results of the work, is more concerned with meeting the deadline than with the quality of the final outcome. As everyone who struggled with the clumsy machine translation of the first set of standards into Polish, which was corrected only a year after its publication, will remember.
A detailed plan for revising the ESRS standards will be drawn up in the next two weeks or so. Even if it does not include full public consultation, it will provide ways to submit your own proposals. I would like to encourage all of you to use these means of communication, because the shape of future standards should depend to a large extent on the voices of those responsible for reporting in individual companies and those who use the reports 😊
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