Sustainability reporting. Non-financial statements and reports, CSR reports

The idea of sustainable development – assuming an organisation’s responsibility for its operational environment – is reflected more and more in the companies’ business models, strategies and specific activities. New legislation lead to the rapid proliferation of companies legally obliged to report on the company’s environmental impact and on the impact of changes in the company’s environment (e.g. climate change) on its operations.

The main audience for corporate sustainability information includes business partners, shareholders, employees, representatives of financial institutions (including banks and investment funds), analysts, journalists, as well as social partners and members of local communities where the company operates.

The complete and clearly presented information is a key source of information especially for:

Sustainability reporting – the scope of our support

From the origins of its business activities NOBILI PARTNERS has supported companies in entering the world of sustainable reporting. Based on the wealth of our experience in fulfilling mandatory disclosures, we have contributed to development of good practices in the non-financial reporting area. Some of good practices were highlighted in the Ministry of Finance report summarising the first experiences of companies in this area.

We keep abreast with developments in sustainability legislation and draft our clients’ reports to keep them ready at the date of legislation entry into force.


– statements and reports on non-financial information,

– sustainability / ESG / CSR reports,

– integrated reports in compliance with the IIRC (International Integrated Reporting Council) guidelines.

Thanks to our expertise and commitment, we relieve the burden from the shoulders of reporting teams, freeing up their time resources.

Sustainability reporting (non-financial)

Sustainability reporting is a relatively recent mandatory disclosure. It was imposed on the Polish companies in January 2017. For the first time, the Polish companies and capital groups produced non-financial information reports along with their 2017 annual reports – and our team was one of the market leaders in providing services to a large number of companies to comply with the new requirements.

The statement (report) on non-financial information shall include at least:

Currently, the non-financial reporting is mandatory for numerous listed (public) companies and some private (non-public) companies. A company or capital group drafts a non-financial information statement if, in the financial year for which it draws up financial statements and in the year preceding that year:

– employed more than 500 persons (FTEs), and

– exceeded certain thresholds in terms of revenues or balance sheet total.

Companies get ready for sustainability reporting (CSRD directive)

EU legislation is increasingly implementing further regulations designed to make the EU economy more sustainable. This trend also extends to the area of reporting, as evidenced by the very advanced work on the Corporate Sustainability Reporting Directive (CSRD).

What is changed by the CSRD directive?

– from the 2024 report onwards – so-called public interest entities, which have so far reported according to the NFRD directive;

– from the 2025 report onwards – other large (exceeding certain headcount thresholds – as low as 250 workers – and revenues and balance sheet total) companies and capital groups, both listed and non-listed;

– from the 2026 report onwards – also small and medium-sized companies listed in regulated markets, including companies listed in the WSE main market, with the headcount more than 10 workers.

What does your company gain while working with us?

– Reliably drawn up sustainability (non-financial) reports, making a difference not only on the grounds of full compliance with current legal requirements, but also on the grounds of a high level of usefulness for their audience.

– Certainty that EU guidelines have been considered (e.g. for reporting climate-related information) and future legal requirements (including those under the CSRD directive). We closely follow EU legislative work so that our customers are prepared for forthcoming changes.

– Compliance with selected sustainability reporting standards, e.g. GRI Standards or SASB.

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