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Postponement of ESG reporting deadlines for companies

The law extends by two years the deadlines from which large companies must submit detailed reports on their environmental and social impact. The change implements EU sustainable development regulations.
Key points
Large companies gain more time to prepare ESG reports – first deadline moved from end of 2024 to end of 2026.
Smaller companies covered by the second stage have their deadline moved from end of 2025 to end of 2027.
The change stems from an EU directive and aims to help companies better prepare for new obligations.
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98%
VOTING RESULTS
2025-07-09
For 428
Against 9
Abstain 0
Full voting results open_in_new
gavel
Status:
Became Law
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Additional Information
Rządowy projekt ustawy zmieniającej ustawę o zmianie ustawy o rachunkowości, ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 1375
Process start date: 2025-06-23
Voting date: 2025-07-09
Voting no: 26
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Postponement of ESG reporting deadlines for companies

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1375.

When did the legislative process begin?

The process officially started on 2025-06-23.

What are the main provisions?

Key points include:

  • Large companies gain more time to prepare ESG reports – first deadline moved from end of 2024 to end of 2026.
  • Smaller companies covered by the second stage have their deadline moved from end of 2025 to end of 2027.
  • The change stems from an EU directive and aims to help companies better prepare for new obligations.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-07.

Analysis and Potential Impact of PROJEKT USTAWY 1375

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Economy Environment