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ESG reporting

Sustainability is not just a trend, but the foundation on which business is built in today’s world. That is why we have dedicated a separate practice to comprehensive support in this area.

Michał Bogacz

Partner
Attorney-at-law

Michał Bogacz

Partner
Attorney-at-law

Scope of advice

We support ESG reporting at every stage. We combine legal expertise with economic, financial (in cooperation with OW Analytics, an OW Group company) and marketing perspectives. We conduct projects comprehensively, walking with the client’s team through every level of the process – from training, materiality analysis, policy additions, and the first ESG report. As a result, we offer effective advice that meets the business needs.

Our main areas of support for ESG reporting are presented in the bullet points below, and for more information - including key sustainability issues and news - please visit our website at raportowanie-niefinansowe.pl.

Readiness audit – we examine the company’s level of preparedness to meet its sustainability obligations, including:
• mapping the organisation at a general level in terms of ESG;
• checking what, among other data, documents or procedures are already implemented;
• comparing the information obtained with the ESRS requirements;
• taking into account the business context (expectations of the environment, supply chain actors) and the legal context.

Materiality analysis – the results of this process form the basis for the next steps in preparing the company for the ESG reporting. We conduct materiality testing in accordance with the ESRS “double materiality” principle. We check the requirements of the company’s contractors, industry standards, and we engage the stakeholders. The result of the activities is the identification of the organization’s actual and potential areas of ESG influence, risks and opportunities, and their prioritisation for the ESG report.

Analytical and financial support – in cooperation with experts from OW Analytics, we conduct financial materiality analysis, as well as scenario analysis. We are implementing tools for collecting and processing the data needed to prepare the ESG report and ESG strategy.

Taxonomy – we advise on the implementation of disclosure obligations, including the classification of sustainable activities and the analysis of qualification criteria under all environmental objectives for the calculation of turnover, Capex and Opex. We audit the adopted rules and provide a service to verify the minimum social guarantees under the full taxonomy statement.

Preparation of the ESG report from scratch – based on the new EU CSRD and ESRS regulations, but also taking into account GRI and SASB standards, including reports for small and medium-sized entrepreneurs reporting voluntarily, or in meeting the expectations of value chain actors.

Training and workshops – we prepare work teams in companies to implement sustainable development. We train in a practical format, using our experience from numerous projects involving the ESG implementation.

ESG strategy – we advise on developing measurable goals and building a strategy based on them. We also help with communication and functional strategy (assessing opportunities to build competitive advantage through ESG).

Calculating the carbon footprint – we calculate the carbon footprint and design processes to keep the calculations updated for each scope (Scope 1 – 3), and optimise the business – in terms of reducing the carbon footprint.

CBAM (Carbon Border Adjustment Mechanism) – in this area, we combine legal, tax and data analysis skills to support companies in submitting annual and quarterly CBAM reports, applications for CBAM authorised notifier status and registration in the CBAM registry.

Prevention (compliance) – we help counter bullying, corruption and other negative phenomena in organisations. We develop and implement internal policies and regulations, provide training, and build internal ESG processes and teams. We also provide support in meeting the requirements of the Whistleblower Protection Directive, including using the WhistBoard tool.

ESG Officer – outsourcing involving ongoing ESG support for companies, including but not limited to building a communication strategy for the company’s ESG stakeholders and answering their questions, preparing responses to surveys such as EcoVadis or SAQ, monitoring the company’s ESG legal environment, analysing or developing relevant processes, documents or policies to prepare for CSRD and ESRS compliant reporting and taxonomy disclosures.

Completed projects

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Responsible partners

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