SMEs are not ready for ESG reporting
GS1 Polska surveyed 248 companies from the SME sector to check the level of knowledge and attitudes towards ESG. The study showed that the knowledge and awareness of legal requirements in reporting sustainable development is low in this group. This may affect the quality of data that SMEs will provide to their larger contractors.
Already in 2025, the first group of large companies will report data on sustainable development under the CSRD directive. In total, this obligation will apply to 4,000 companies in Poland. According to the new regulations, large enterprises will need information from their SME suppliers to prepare sustainability reports. Without appropriate knowledge and processes, small and medium-sized companies will not be able to respond to such demand.
Over 80% of GS1 Polska System Participants are companies from the SME sector. To better understand their needs and awareness of sustainable development, GS1 Polska, in cooperation with the Social Economy Support Center (OWES), conducted a study whose results are alarming.
As the study showed, small and medium-sized companies are unfortunately not aware of the challenges they face. Over 62% of respondents do not know the currently applicable legal regulations in the field of ESG, and 49% do not know what obligations and risks result from the CSRD directive. 80.7% do not know the assumptions of the digital product passport. In addition, 87.4% of respondents do not measure the carbon footprint at all, and 91.2% do not know the scope of its measurement.
– The lack of this knowledge among SMEs is primarily a challenge for large companies – comments Dr. Daniel Kiewra, chief climate and energy expert at the Responsible Business Forum. – Small and medium-sized enterprises constitute approximately 99% of all companies in Poland and generate approximately 45% of the national GDP. The largest companies at the top of the value chain will not be able to cope with the green transformation of the economy on their own.
– It is a worrying sign for large companies that so few smaller entities know the CSRD requirements and calculate their carbon footprint – confirms Weronika Czaplewska, vice president of Envirly.
Product passports from 2026
In turn, Agnieszka Oleksyn-Wajda, director of the Institute of Sustainable Development and Environment at Lazarski University, draws attention to the lack of knowledge about Digital Product Passports (DPP). Passports will be mandatory from 2026 for products such as batteries and textiles. Companies will be required to share detailed information about their products, which will impact the entire circular economy.
ESG – the need for training
As many as 63.6% of respondents see the need to learn more about ESG. At the same time, 88.1% of respondents had never participated in ESG training. Only 36.2% of respondents are willing to pay for help in implementing procedures. They are most interested in: writing grant applications, educational activities, expert support and legal support.
Although respondents often indicate a lack of knowledge about ESG and the need for education, they do not always have the means to pay for it. More than half of respondents (54.2%) intend to spend up to PLN 1,000 on ESG training. As many as 62% are interested in co-financing training.
– At GS1 Polska, we believe that larger companies should support their smaller partners by providing them with knowledge, practices and tools that will help effectively implement ESG goals. – concludes Dr. Marta Szymborska, co-CEO of GS1 Polska. – From the research results, we conclude that we need to strengthen education about the benefits of ESG and provide advisory support to companies from the SME sector. We are providing greater access to experts and consultants who can help in the implementation of ESG in cooperation with the Responsible Business Forum and the Polish ESG Association, with whom we have recently signed letters of intent. We will soon provide GS1 System Participants in Poland with a carbon footprint calculation tool, thanks to cooperation with Envirly.
Research metrics: 248 respondents took part in the survey, including 221 companies that provided their data. 43% of participants represented the services sector, 29% manufacturing, 25% trade and 3% transport.
Source: GS1 Poland
