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ESG reporting delay for smaller companies

The act allows certain companies to postpone new sustainability reporting obligations. It applies to businesses employing up to 1000 people or with annual revenues below PLN 1.9 billion. The company's manager makes the decision.
Key points
Companies with up to 1000 employees or revenues below PLN 1.9 billion can defer new reporting duties for 2025-2026.
Corporate groups have similar exemption, with slightly higher revenue threshold (up to PLN 2.28 billion before exclusions).
The exemption covers sustainability (ESG) reporting and due diligence obligations in this area.
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59%
VOTING RESULTS
2026-02-27
For 256
Against 181
Abstain 0
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o rachunkowości.
Print number: PROJEKT USTAWY 2277
Process start date: 2026-02-25
Voting date: 2026-02-27
Voting no: 30
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 ESG reporting delay for smaller 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 2277.

When did the legislative process begin?

The process officially started on 2026-02-25.

What are the main provisions?

Key points include:

  • Companies with up to 1000 employees or revenues below PLN 1.9 billion can defer new reporting duties for 2025-2026.
  • Corporate groups have similar exemption, with slightly higher revenue threshold (up to PLN 2.28 billion before exclusions).
  • The exemption covers sustainability (ESG) reporting and due diligence obligations in this area.

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 2026-09-06.

Analysis and Potential Impact of PROJEKT USTAWY 2277

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