ESG Reporting Obligations Under the Omnibus Directive: Key Implications for Companies

DATE
Start: 2026-03-17 09:30
End: 2026-03-17 11:00
LOCATION
AmCham Boardroom and online
Spektrum, ul. Twarda 18
00-105
Warszawa
EVENT DETAILS

On March 17, the AmCham Sustainability Committee met for an engaging discussion on the implications of ESG reporting under the Omnibus Directive—and what it truly means for companies going forward.

We explored what has changed under the Omnibus, how to navigate the new thresholds, and—crucially—the strategic value embedded in reporting obligations. One of the key themes was the Corporate Sustainability Due Diligence Directive (CSDDD), described as “the other side of the coin,” which shifts responsibility onto companies by requiring genuine—not merely declarative—risk management across the entire value chain.

Following this insightful session led by Anna Grygiel-Tomaszewska, dr 🌍 from KPMG Poland, we moved to practical perspectives and best practices shared by Ewelina Mikuła-Musioł from Tauron, and Anna Gorzelanna from Gatner Packaging.

So, what are the key takeaways from the meeting? Companies should define and integrate a clear, overarching narrative in their reporting, apply the principle of intensity by focusing efforts where risks and impacts are greatest, and closely monitor ongoing regulatory developments.

From a practical standpoint, Tauron and Gatner Packaging emphasized that organizations need to embed ESG firmly within their core business strategy, conduct gap analyses to identify missing data, and prioritize risks to focus their efforts effectively. They also highlighted the importance of strengthening collaboration with auditors and, in complex supply chains—such as Tauron’s network of over 16,000 suppliers—starting with the most critical partners. Finally, they underscored that strong board-level engagement is essential to achieving meaningful progress.

A big thank you to all the speakers, as well as Julian Krzyżanowski and Katarzyna Kucisz-Rosłoń, the Co-Chairs of the AmCham Sustainability Committee. The ESG landscape is evolving rapidly—and discussions like this help turn regulatory complexity into strategic opportunity.

SPEAKERS

Anna Grygiel-Tomaszewska

SPONSORS