Warsaw, 21.10.2025

From obligation to advantage: ESG as a tool for business development and sustainable transformation

21 October 2025

In recent years, ESG – meaning companies' actions in the areas of environment (E), society (S), and corporate governance (G) – has ceased to be perceived as an add-on to a company's strategy. In an era of climate change, evolving EU regulations, and growing social expectations, ESG is becoming a key element of strategic management. ESG reporting is no longer just good practice; for many companies in Europe, including Poland, it is a formal obligation.

In recent years, ESG – meaning companies' actions in the areas of environment (E), society (S), and corporate governance (G) – has ceased to be perceived as an add-on to a company's strategy. In an era of climate change, evolving EU regulations, and growing social expectations, ESG is becoming a key element of strategic management. ESG reporting is no longer just good practice; for many companies in Europe, including Poland, it is a formal obligation. In the context of global trends and market changes, ESG is becoming increasingly crucial.

Mandatory ESG reporting – who does it affect and when?

The introduction of the EU's CSRD (Corporate Sustainability Reporting Directive) redefines the scope of non-financial reporting. The group of entities obliged to report has been expanded, and uniform standards have been defined to make ESG data more comparable and transparent.

The subsequent stages of implementing this obligation are as follows:

2024: Large listed companies employing over 500 people, with revenues >€40 million or a balance sheet total >€20 million.
2025: All other large companies (over 250 employees, >€50 million revenue or >€25 million balance sheet total).
2026: Small and medium-sized enterprises listed on stock exchanges.
2028: Non-EU companies generating >€150 million in revenue within the EU.

The so-called "stop the clock" directive, adopted in April 2025, shifts the mandatory reporting deadlines by two years accordingly – the first real reporting obligation for companies in the first group will appear in 2026 (for the year 2025), and subsequent groups will have to prepare reports in 2027 and 2028.

More than an obligation – an investment in the future

While many companies view ESG through the lens of regulations and formalities, an increasing number of organizations see it as an opportunity to build a market advantage. Reporting environmental, social, and governance activities can form the foundation of a sustainable development strategy, increase stakeholder trust, and strengthen market position.

Britenet, as an important part of the international business environment, takes responsibility for actions affecting the environment, society, and economic surroundings. We are aware that many challenges still lie ahead, but we are ready for them. Thanks to the commitment of our team and cooperation with partners, we are effectively achieving ESG goals for the future of us all.

Michał Borny, CEO of Britenet

Such an approach enables not only the achievement of image goals but also effective risk management, better cooperation with international partners, and easier access to financing.

More and more of our clients and contractors – especially from abroad – expect clear information on how we manage environmental impact, how we build ethical processes, and how we act for equality and social responsibility. A professional approach to ESG is simply becoming a market standard.

Michał Billewicz, Compliance Officer at Britenet

ESG in action: Britenet's specific solutions

One of the companies that consciously approaches ESG reporting today is Britenet – an IT company operating in the European market for almost 20 years, which has just published its ESG Report for 2024. The report covers, among other things, activities in the areas of CO₂ emission monitoring, social education, business transparency, and relations with the environment.

The company emphasizes that sustainable development activities are not just a form of reporting, but a permanent element of its strategy – both in relations with employees, clients, and in responsibility for the environment.

ESG is the future of business

ESG is not a fleeting trend or solely an EU requirement. It is a new business language – based on values, transparency, and long-term development. Companies that are already making efforts related to reporting today are building trust, increasing their competitiveness, and preparing for a changing market reality.

About Britenet

Britenet is a trusted European IT partner delivering high-impact, transformative software solutions. With nearly 1,000 specialists, we offer tailored services in software development, CRM, and data & AI – particularly recognised for our Salesforce expertise. We help organisations boost competitiveness, reduce costs, and enhance customer experience.
Our clients span key sectors such as banking & insurance, retail & logistics, and the public sector – partnering with us to improve operational efficiency, modernise legacy systems, and drive innovation.
Founded 20 years ago, Britenet supports clients through the entire project lifecycle – from analysis and design to implementation, testing, and ongoing support.
Trusted by organisations like Generali, Education First, AerCap, and European public institutions, Britenet delivers technology that drives strategic goals and long-term success.