{"id":1936,"date":"2024-12-30T14:45:57","date_gmt":"2024-12-30T13:45:57","guid":{"rendered":"https:\/\/pga-advisory.pl\/?page_id=1936"},"modified":"2025-12-03T22:22:32","modified_gmt":"2025-12-03T21:22:32","slug":"esg-consultancy","status":"publish","type":"page","link":"https:\/\/pga-advisory.pl\/en\/esg-consultancy\/","title":{"rendered":"ESG consultancy"},"content":{"rendered":"
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ESG CONSULTANCY<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tESG (Environmental, Social, Governance) is a modern approach to doing business that integrates environmental, social and governance aspects.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tRecently, 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.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tToday, 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.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\tThe 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.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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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.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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(E) ENVIRONMENT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Key aspects are:
<\/strong><\/p>

  • management of greenhouse gas emissions<\/li>
  • consumption of natural resources<\/li>
  • waste management and conservation
    biodiversity<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"peoples\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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    (S) SOCIETYSOCIETY<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Focuses on:<\/strong><\/p>

    • the company’s relationships with employees, suppliers, customers and communities<\/li><\/ul>

      The important issues here are:<\/strong><\/p>

      • employees’ rights,<\/li>
      • health and safety at work<\/li>
      • and social engagement<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"brown\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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        (G) GOVERNANCE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        Reflects:<\/strong><\/p>

        • corporate governance standards<\/li><\/ul>

          Focuses on<\/strong><\/p>

          • transparency of operations,<\/li>
          • business ethics,<\/li>
          • board structure<\/li>
          • compliance with laws and regulations<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tWho will be subject to the Directive and when?<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            Large EU entities<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            *Listed and non-listed on regulated markets<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            2 z 3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t<\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tTotal assets:<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            PLN 110 million<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t<\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tNet revenues:<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            PLN 220 million\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t<\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tAverage number of employees per financial year:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            250<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tCompanies subject to NFRD:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            In 2025 for fiscal year 2024\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            \n\t\t\t\t\tOther large companies:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            In 2026 for fiscal year 2025\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            Small and medium-sized EU companies\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            *Noted on regulated markets\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            2 z 3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t<\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tBalance sheet total:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            PLN 2 million\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tNet revenues:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            PLN 4 million\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tAverage number of employees per financial year:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            10<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            In 2027 for financial year 2026\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            \n\t\t\t\t\tPossibility to postpone until 2028.
            \n(In 2029 for FY 2028)\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            Large EU companies\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            *Listed and non-listed on regulated markets.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tNet EU turnover of the entire group in the previous 2 FYs:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            EUR 150 million<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tWith at least one subsidiary in the EU subject to CSRD; or a branch in the EU with net turnover<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            EUR 40 million\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t<\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\tAverage number of employees in the financial year:\n<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            250<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            In 2029 for financial year 2028\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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            \n\t\t\t\t\t*NOTED:<\/b>\n

            What?<\/b>
            \nSecurities (stocks, bonds, etc.)\n<\/p>\n

            Where?<\/b>
            \nAdmitted to listing on a regulated market in the EU (and in Norway and Iceland)\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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            \n\t\t\t\t\t\n
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            <\/div> \n
            2024 report,<\/div>
            Published in 2025<\/div><\/div>
            <\/div>
            <\/div>
            \n\nRegulated companies:<\/strong> large companies, covered by the NFRD\n
            \nCriteria:<\/strong> large European public interest entities (PIEs) listed on an EU regulated market: credit institutions, insurance companies and entities designated as PIEs by member states that meet the following size criteria:\n\nnet turnover <\/strong>> \u20ac40m or balance sheet total<\/strong> > \u20ac20m > 500 employees\n<\/div><\/div><\/div><\/div>
            2025 report,<\/div>
            Published in 2026<\/div><\/div>
            <\/div>
            <\/div>
            \n\nRegulated companies: <\/strong>other large companies.\n
            \nCriteria: <\/strong>other large EU companies meeting at least 2 of 3 criteria<\/strong>:\n
              \n \t
            • 250 or more employees,<\/li>\n \t
            • balance sheet total > EUR 25 million,<\/li>\n \t
            • net turnover > EUR 50 million.<\/li>\n<\/ul>\nThe financial thresholds were amended in the Accounting Directive on October 17, 2023.\n<\/div><\/div><\/div><\/div>
              2026 report,<\/div>
              Published in 2027<\/div><\/div>
              <\/div>
              <\/div>
              \n\nRegulated companies: <\/strong>SMEs listed on regulated markets\n<\/div>\n
              <\/div>\n
              Criteria: <\/strong>entities listed on an EU-regulated stock exchange.<\/div><\/div><\/div><\/div>
              Report for 2028,<\/div>
              issued in 2029<\/div><\/div>
              <\/div>
              <\/div>
              \nRegulated companies: <\/strong>subsidiaries whose parent companies are outside the EU.<\/div>\n
              <\/div>\n
              Criteria: <\/strong>non-EU companies, as long as they generate more than \u20ac150 million in net sales revenue in the EU and have at least one subsidiary or one branch here that exceeds certain thresholds additionally provided for under the CSRD\n<\/div><\/div><\/div><\/div><\/div>\n
              <\/div>\n <\/div>