ul. Orzeszkowej 14 lok. 16
02-374 Warsaw, Poland
NIP: 6792567747
REGON: 383822610
2020 Sapere - Created by 2Sides.pl
+48 573 298 368


  1. pl
  2. en


On January 1, 2017, the amended Accounting Law, a transposition of the EU Directive 2014/95/EU, entered into force. The obligation to disclose non-financial data has been imposed on several hundred business entities in Poland.


In June 2020, a taxonomy regulation was adopted, requiring companies under the Non-Financial Reporting Directive to disclose certain indicators in respect of this part of their business that is classified as sustainable according to the taxonomy.


The disclosure of non-financial data (ESG data) for a specific group of entities is no longer a voluntary action, but a legal obligation.

The expected scope of disclosure is further specified in subsequent documents published at the European Union level (e.g. European Commission Communication - Guidelines for reporting non-financial information: Supplement on reporting climate-related information, 2019/C 209/01).

Regulatory changes regarding non-financial reporting are linked with actions for sustainable financing - high quality, reliable and comparable ESG data is the basis for making investment decisions.


We support our clients at every stage of developing a non-financial report or an integrated report. We help:

We support the organisation in educating its staff and in its involvement in the process. We prepare the full content of the report and we aid in communicating about the report both inside and outside the organisation.


We have broad experience in preparing reports:

identify topics and areas of impact important for the organisation,

construct a value creation model (in the case of integrated reports),

define the scope and extent of reporting,

select, convert and present indicators and data.

based on GRI Standards, IIRC Guidelines (<IR> Framework),

meeting the requirements of the Accounting Law,

referring to other standards and Guidelines, e.g. ISO 26 000, CDP, TCFD,

showing the impact of the organisation on the environment, its contribution to the implementation of Sustainable Development Goals (SDGs).


High quality non-financial data and its consistent presentation are the essence of ESG data disclosure.

We help develop reports that are useful both for reporting organisations as well as their readers. They are drawn up in accordance with recognised international standards and applicable regulations.


  • Non-financial reporting
  • Integrated reporting