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Option for Exemption from Sustainability Reporting for 2025-2026

The bill introduces an option to be exempt from sustainability reporting (ESG) obligations for the financial years 2025 and 2026 for specific entities. The regulation applies to entities that have not exceeded certain employment or revenue thresholds, thereby implementing EU directive provisions.
Key points
Possibility to not perform ESG reporting duties for 2025 and 2026 for entities not exceeding 1,000 employees or PLN 1.9 billion in net revenue.
The decision to use the exemption is made by the head of the entity.
The project aims to implement an option provided for in the directive amending the CSRD.
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59%
VOTING RESULTS
2026-02-27
For 256
Against 181
Abstain 0
gavel
Status:
Enacted
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Additional Information
Print number: 10_2277
Process start date: 2026-02-25
Voting date: 2026-02-27
Meeting no: 52
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: gemini-3-pro-preview
Source data: api.sejm.gov.pl
AI work logs for this document launch

OFFICIAL LEGAL TITLE

o zmianie ustawy o rachunkowości

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 10_2277.

When did the legislative process begin?

The process officially started on 2026-02-25.

What are the main provisions?

Key points include:

  • Possibility to not perform ESG reporting duties for 2025 and 2026 for entities not exceeding 1,000 employees or PLN 1.9 billion in net revenue.
  • The decision to use the exemption is made by the head of the entity.
  • The project aims to implement an option provided for in the directive amending the CSRD.
What is the specific legal status?

The current status is Enacted.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-02-28.

What is the impact of this bill?

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.

CATEGORIES

Economy Environment