ESG CONSULTANCY
ESG (Environmental, Social, Governance) is a modern approach to doing business that integrates environmental, social and governance aspects.
Recently, there has been growing talk about the impact of organisations in the context of ESG. At first, the main purpose of classifying ESG factors was to provide investors with information about the social, environmental and governance indicators of companies, allowing these aspects to be examined beyond the standard financial assessment.
Today, ESG is construed as a strategic approach to corporate management that takes into account a company’s social and environmental impacts, as well as the associated risks and opportunities, while also having a financial dimension. ESG integrates sustainability into operational business activities.
The concept of ESG involves a harmony balance between the three elements, and aspects of corporate governance, corporate management and risk and opportunity assessment allow the organisation’s social and environmental impact to be effectively shaped. The need to embed ESG in a company’s DNA, i.e. in its business model of providing value to its stakeholders, is often referred to.
ESG is an approach that evaluates an organisation's performance in three areas: environmental, social and governance. It promotes sustainability, social responsibility and transparent management in support of a company's long-term goals.
(E) ENVIRONMENT
Key aspects are:
- management of greenhouse gas emissions
- consumption of natural resources
- waste management and conservation
biodiversity
(S) SOCIETYSOCIETY
Focuses on:
- the company’s relationships with employees, suppliers, customers and communities
The important issues here are:
- employees’ rights,
- health and safety at work
- and social engagement
(G) GOVERNANCE
Reflects:
- corporate governance standards
Focuses on
- transparency of operations,
- business ethics,
- board structure
- compliance with laws and regulations
Who will be subject to the Directive and when?
Large EU entities
*Listed and non-listed on regulated markets
2 z 3
Total assets:
PLN 110 million
Net revenues:
PLN 220 million
Average number of employees per financial year:
250
Companies subject to NFRD:
In 2025 for fiscal year 2024
Other large companies:
In 2026 for fiscal year 2025
Small and medium-sized EU companies
*Noted on regulated markets
2 z 3
Balance sheet total:
PLN 2 million
Net revenues:
PLN 4 million
Average number of employees per financial year:
10
In 2027 for financial year 2026
Possibility to postpone until 2028.
(In 2029 for FY 2028)
(In 2029 for FY 2028)
Large EU companies
*Listed and non-listed on regulated markets.
Net EU turnover of the entire group in the previous 2 FYs:
EUR 150 million
With at least one subsidiary in the EU subject to CSRD; or a branch in the EU with net turnover
EUR 40 million
Average number of employees in the financial year:
250
In 2029 for financial year 2028
*NOTED:
What?
Securities (stocks, bonds, etc.)
Where?
Admitted to listing on a regulated market in the EU (and in Norway and Iceland)
EFRAG (European Financial Reporting Advisory Group) is acting as a technical advisor to the EC in developing the first European ESRS sustainability reporting standards. The final version of 12 draft sector-independent standards (cross-cutting, environmental, social and corporate governance) was published in November. Sector-specific standards are also in the pipeline
The proposal for sector-independent mandatory standards includes a total of 84 disclosure requirements. During the CSRD Readiness Check, we check an organization’s readiness to meet the requirements and to go through the data collection process. ESRS require disclosures for strategic management of all material topics ESRS are developed based on existing international initiatives (GRI, ISSB, TCFD, TNFD, among others).
ESRS structure - What information is and will be subject to disclosure?
CROSS-SECTIONAL STANDARDS
ESRS 1
Description of the reporting process and the principles on which it is based
ESRS 2
Mandatory indicators for organizational governance, strategy, risk management, due diligence procedures and materiality analysis
STANDARDY TEMATYCZNE
E
ESRS 1
Climate change
ESRS 2
Contamination
ESRS 3
Marine and water resources
ESRS 4
Biodiversity and ecosystems
ESRS 5
Use of resources
S
ESRS 1
Employment
ESRS 2
Employees in the value chain
ESRS 3
Social environment
ESRS 4
Consumers and end users
G
ESRS 1
Business practices
Professional ESG Consultancy for your Company
In PGA Advisory, we have a clear understanding of how important environmental, social and governance (ESG) issues are in today’s world. We help companies meet the challenges of sustainability while building their competitive advantage. Our comprehensive ESG consultancy is the core to creating a trustworthy and compliant ESG report that meets regulatory requirements and stakeholder expectations.
What do we propose?
1. Preparation for ESG reporting
- We analyse the present state of your company’s environmental, social and governance activities, identifying key areas for improvement.
- We help you implement systems for collection of ESG data, such as CO2 emissions, energy consumption, diversity indicators or community engagement.
- We create reports in line with current EU standards.
2. Building an ESG strategy and long-term goals
- We develop an ESG strategy that supports the achievement of sustainability goals, such as reducing greenhouse gas emissions.
- We set ESG key performance indicators (KPIs) to monitor progress and measure success in implementing the strategy.
- We advise on how to integrate ESG into the business strategy to make it a viable tool for building corporate value.
3. ESG risk management
- We carry out an evaluation of ESG risks, such as climate, regulatory, social or reputational risks that may impact your business.
- We propose solutions to minimise these risks, tailored to your company’s specificities.
- We support you in creating action plans for ESG risks to help you maintain operational stability.
4. ESG training and workshops
- We organise training for management and operational teams to raise their awareness of ESG and the importance of sustainability.
- We conduct workshops on ESG implementation in different areas of the business, such as supply chain, HR policies, etc.
What are the benefits of an ESG report?
PGA ADVISORY - your support in building a more sustainable future!
PGA ADVISORY - THE IDEAL PARTNER FOR ESG MANAGEMENT
Experience
PGA employs experienced specialists who are experts in their areas of expertise. You can expect a professional and in-depth analysis of all aspects of ESG.
An individually personalized approach
We understand that every company is unique. Our services are customised to meet the individual needs and specificities of your company to ensure the greatest possible added value.
Long-term support
Our partnership does not end with the production of a report. We offer long-term support in monitoring, updating your ESG strategy and further advice to help you continuously improve your ESG practice.
Effectiveness
By choosing PGA, you benefit from a company with an established reputation in the industry. Working with us can also have a positive impact on your company’s image in the market.
Leaders in ESG consulting and auditing
PGA Advisory is a team of experts with experience in the areas of sustainability, risk management and reporting. We combine expertise from different sectors to provide comprehensive solutions for companies that want to act responsibly and achieve sustainable success. With our support, clients:
- Meet regulatory requirements for ESG reporting.
- They build a positive image and stakeholder trust.
- They optimise operational processes in the context of sustainability.
Secure the credibility of your ESG report!
Secure your company’s readiness for the future. Get in touch with our team to learn more about the opportunities of sustainability. Together, we will prepare an ESG strategy that meets the requirements of your industry and puts you ahead of the competition.
Service provided
ESG
CONSULTANCY
We offer services related to the consultation and implementation of a non-financial reporting (ESG) system.
TRANSACTION
CONSULTANCY
Transaction consultancy covers aspects related to the acquisition and sale of businesses. We conduct due diligence.
F-gas
audit
PGA Advisory is accredited to verify F-gas reporting under Directive 2003/87/EC.
BUSINESS
CONSULTANCY
PGA Advisory provides specialised services designed to identify, develop and implement changes in a specific area of your business.