ESG factors are influencing business decisions to an increasing extent. This is in part due to the introduction of EU regulations aimed at increasing the transparency of companies' operations, achieving climate neutrality and redirecting funding towards sustainable investments.

What is ESG?

ESG is an acronym for Environmental, Social and Governance, referring to the areas in which an entity may impact the environment and the environment may impact it. There are also risk factors and criteria to be taken into account when assessing a company's non-financial performance and its relations with stakeholders. ESG is reflected in numerous EU regulations that require environmental, social and corporate governance issues to be considered in companies' day-to-day operations.

Legal advice relating to ESG

In response to our clients' needs, we advise on all ESG issues, combining the knowledge and experience of our experts in areas such as:

• environmental protection,
• labour law,
• advice to financial institutions and public companies,
• legislation and compliance,
• regulatory advice,
• energy,
• public procurement,
• real estate,
• taxation,
• competition and consumer protection,
• intellectual property protection.

Our experts have an excellent understanding of our clients' business needs and requirements, and the expectations of their stakeholders, such as financing institutions, employees and business partners.

We prepare clients to meet sustainability reporting requirements under the CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards). We help them adapt their processes to collect and report the necessary data.

We support them in their transformation in line with ESG regulations to ensure that corporate due diligence, environmental and labour rights requirements are met. We also help implement anti-corruption codes and provide protection for whistleblowers.

We provide advice on financing processes, both to those seeking financing and to financing institutions, and help them meet – often complex – criteria.

As part of our transaction advisory service, we provide support related to ESG aspects, either to the full extent or limited to selected environmental, social or corporate governance aspects.

We also advise on legal issues relating to the advertising and marketing of products and services to ensure that our clients are protected against allegations of greenwashing or social washing, and that intellectual property is protected.

We assist with the development and presentation of a transparent and ESG-compliant tax strategy to market participants. In addition, we prepare our clients for potential changes in this area.

Our experts regularly participate in conferences and training courses on ESG topics so that they stay abreast of trends and regulations. We are a member of the Polish ESG Association, the largest organisation of sustainable transformation leaders in Poland. Our activities in this area support clients in achieving long-term success and balancing business, social and environmental needs.