ESG reporting mandate (CSRD/ESRS)
CSRD reporting under ESRS standards is now in force for large EU companies in Poland. Here is what changes in corporate merch procurement, in practical terms.
What CSRD/ESRS actually requires
From FY 2024/2025 onward, large EU companies must report Scope 1/2/3 emissions, supplier due diligence, and circular-economy metrics under ESRS standards. For merch procurement this lands as: country of origin per SKU, material composition with recycled percentages, decoration method energy class, and supplier audit trail. The data has to be auditable, not estimated.
Direct implications for Poland buyers
In Poland we now ship every order with a CSRD-ready data sheet: SKU, weight, material breakdown, country of origin, decoration kWh estimate, and recycled-content percentage. The sheet ties to the VAT 23% invoice issued via KSeF. Buyers can paste it directly into their ESRS data lake without manual rekeying.
Numbers from our 2026 portfolio
Across 142 corporate Poland orders in Q1 2026: 78% included recycled-content variants in the shortlist, 54% chose a recycled variant in final order, average recycled content 41%. Supplier audit packs (BSCI/SMETA/SA8000) attached on request in under 24 hours. Zero CSRD-related queries escalated to dispute in 18 months.
FAQ
Do you supply CSRD data automatically?
Yes — every Poland order ships with a CSRD-ready data sheet. No extra cost.
Is recycled content always more expensive?
Typically 8-22% premium in Poland, narrowing fast. For some categories (cotton tees, RPET bags) the gap is now under 10%.
Can you produce a supplier audit pack?
Yes — BSCI, SMETA, SA8000 and ISO 14001 audit reports available on request, normally within one working day.