{"id":66664,"date":"2025-12-15T11:58:38","date_gmt":"2025-12-15T10:58:38","guid":{"rendered":"https:\/\/bpcc.org.pl\/?p=66664"},"modified":"2025-12-15T11:58:38","modified_gmt":"2025-12-15T10:58:38","slug":"how-confusion-surrounding-the-csrd-and-the-eudr-affects-smes","status":"publish","type":"post","link":"https:\/\/dev2.bpcc.org.pl\/pl\/how-confusion-surrounding-the-csrd-and-the-eudr-affects-smes\/","title":{"rendered":"How confusion surrounding the CSRD and the EUDR affects SMEs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"66664\" class=\"elementor elementor-66664\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d296c46 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d296c46\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5962b214\" data-id=\"5962b214\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10422d7 elementor-widget elementor-widget-text-editor\" data-id=\"10422d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-66632\" src=\"https:\/\/bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-300x300.jpg\" alt=\"\" width=\"200\" height=\"200\" srcset=\"https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-300x300.jpg 300w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-1024x1024.jpg 1024w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-150x150.jpg 150w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-768x768.jpg 768w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-500x500.jpg 500w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-1536x1536.jpg 1536w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-2048x2048.jpg 2048w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-1080x1080.jpg 1080w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-440x440.jpg 440w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-24x24.jpg 24w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-48x48.jpg 48w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2025\/11\/3gt-96x96.jpg 96w\" sizes=\"auto, (max-width: 200px) 100vw, 200px\" \/><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4a28e8bd\" data-id=\"4a28e8bd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-29e9dbdb elementor-widget elementor-widget-text-editor\" data-id=\"29e9dbdb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>By Patrycja W\u0119c\u0142awowicz, radca prawny at Kancelaria Staniek &amp; Partners<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3be6a3db\" data-id=\"3be6a3db\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5ca87f1 elementor-widget elementor-widget-image\" data-id=\"5ca87f1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"300\" src=\"https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2024\/12\/staniek_pole2.png\" class=\"attachment-large size-large wp-image-42456\" alt=\"\" srcset=\"https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2024\/12\/staniek_pole2.png 500w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2024\/12\/staniek_pole2-300x180.png 300w, https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2024\/12\/staniek_pole2-440x264.png 440w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c5bb69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c5bb69\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-45193c9\" data-id=\"45193c9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-973cae9 elementor-widget elementor-widget-text-editor\" data-id=\"973cae9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00a0<\/p><p>For some time, I have been conducting a series of trainings dedicated to ESG topics, approaching this area from a legal and, more broadly, business perspective. Polish entrepreneurs \u2013 my main audience \u2013 are often genuinely interested in running their businesses in line with the principles of sustainable development. They are well aware that this is what EU and international markets expect of them. And although the decision to focus more strongly on improving a company\u2019s sustainable impact is often driven by pressure from contractors or the desire to gain advantages linked to proving ESG-related actions, most companies ultimately recognise the real benefits of carrying out a kind of green revolution.<\/p><p><strong>Legal obligations vs. voluntary ESG commitments<br \/><\/strong>However, taking part in this transformation requires numerous internal changes. A mature approach to ESG demands a clear understanding of which requirements stem directly from binding legislation and which are merely voluntary \u2013 yet potentially crucial for maintaining competitiveness on the market.<\/p><p>It turns out that building such awareness is extremely challenging. As I mentioned, I lead a series of ESG-focused trainings. Yet once again, I find that the materials I prepare become outdated very quickly. This results from recent perturbations and unexpected \u201cplot twists\u201d at the EU legislative level concerning the Corporate Sustainability Reporting Directive (CSRD) \u2013 and more recently, the Regulation on Deforestation-free Products (EUDR). My goal here is to present the perspective of smaller enterprises \u2013 mainly SMEs \u2013 for whom keeping up with legal changes (and especially with shifts in the overall direction Europe is heading) is significantly harder than it is for large multinational corporations.<\/p><p><strong>CSRD: from broad coverage to narrowed obligations<br \/><\/strong>The discussion on changes to sustainability reporting has now lasted nearly a year. After numerous informal announcements, in February 2025 the European Commission proposed a significant limitation of reporting obligations \u2013 to ultimately cover only companies employing more than 1,000 workers, either individually or within a corporate group. Additionally, it proposed a two-year postponement (until 2028) of reporting requirements for companies currently covered by CSRD, which were originally required to report starting from 2026 or 2027.<\/p><p>Meanwhile, 2025 is the year when many companies began preparing procedures, principles, and tools for sustainability reporting (including SMEs that had learned from their contractors about the need to provide specific data). Just as the machinery for effective data collection was set in motion, reporting obligations were postponed by two years.<\/p><p>What\u2019s more, a number of further simplifications have been proposed \u2013 including limiting the obligation only to companies employing at least 1,000 workers. Yet months have passed, and the EU still lacks consensus on what direction ESG reporting obligations should take.<\/p><p><strong>Uncertain ESG rules: strategic paralysis for SMEs<br \/><\/strong>How does this uncertain legislative situation surrounding ESG affect SMEs? In theory, it seems clear that they will not be directly subject to the new rules. However, this does not mean that the scope of information required under the reporting framework will not indirectly affect companies not covered by the legislation. Obviously, entities subject to reporting will continue to seek data from their business partners \u2013 even if this is not explicitly required by law. First, because they are already doing so, and second, because ensuring data reliability and accuracy will require it. For this reason, smaller entities are also closely following developments in ESG regulation.<\/p><p>For these companies, the lack of clarity in the legislation prevents strategic planning and creates additional administrative costs. Of course, these are not costs of the same magnitude as those borne by large corporations that, for example, must establish separate ESG departments or purchase costly software. But they are still meaningful \u2013 involving the preparation and maintenance of documentation, employee involvement in data collection, and communication with partners. How, then, can a company consciously plan its strategy and budget for ESG engagement when for nearly a year EU policymakers have been unable to define the direction business should take? Not to mention the negative impact this uncertainty has on smaller firms\u2019 overall motivation to pursue sustainable business models \u2013 even though, under a properly designed legal framework, they could draw inspiration from larger, regulated entities.<\/p><p><strong>EUDR: another regulation at a crossroads<br \/><\/strong>The EUDR faces a similar crossroads. Adopted in 2023, it aims to reduce the EU\u2019s contribution to global deforestation. Initially, the regulation was to apply from the end of 2024. However, in December 2024 the EU granted an additional 12-month transition period, pushing the start date to <strong>30 December 2025<\/strong> for large and medium-sized companies and <strong>30 June 2026<\/strong> for micro- and small enterprises.<\/p><p>In October 2025, the European Commission submitted to the European Parliament documents proposing amendments to the EUDR. As with CSRD, the proposed changes concern the limitation of reporting obligations (due-diligence statements), simplifications for SMEs, and further deferrals of implementation dates. The year is almost over, and we are in the midst of a storm in the European Parliament over the changes proposed by the European Commission. At the same time, the Danish EU Presidency is putting forward its own ideas for regulating the EUDR. It looks like we will be seeing political discussions and attempts by various lobbies to influence the shape of the EUDR regulations until the end of December. Time is running out, and entrepreneurs are increasingly confused about how to plan their work and operations after December 30, 2025&#8230;\u00a0\u00a0\u00a0<\/p><p>In the case of EUDR, the impact of regulatory changes on smaller entities is even more visible. According to current assumptions, the regulation will directly involve SMEs and impose obligations on them. It is worth noting that before the Commission\u2019s October announcement about potential changes, SMEs were already expected to comply by <strong>June 2025<\/strong>. From my experience, many of these companies had already begun preparing \u2013 for example, by preliminarily verifying their suppliers or renegotiating contracts. Now, once again, it is difficult to predict what the final, correct course of action will be.<\/p><p><strong>Who really bears the cost of legislative confusion?<br \/><\/strong>To sum up, the legislative confusion created by EU institutions may, in fact, affect small and medium-sized enterprises even more severely than large corporations. Bigger market players, in order to maintain their position, tend to focus mainly on market expectations, treating legal compliance as a natural cost of doing business. For smaller entities, however, both regulatory obligations and market pressure present real challenges. While simplifications may indeed relieve some of the burden, they will likely come at the cost of many months \u2013 if not years \u2013 of preparation that, in the end, may prove wasted.<\/p><p><strong>\u00a0<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>By Patrycja W\u0119c\u0142awowicz, radca prawny at Kancelaria Staniek &amp; Partners For some time, I have been conducting a series of trainings dedicated to ESG topics, approaching this area from a legal and, more broadly, business perspective. Polish entrepreneurs \u2013 my main audience \u2013 are often genuinely interested in running their businesses in line with the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":42453,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[76],"tags":[],"ppma_author":[1278],"class_list":["post-66664","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contact-magazine","author-staniek-partners","et-has-post-format-content","et_post_format-et-post-format-standard"],"_vci_translations":{"en":66664},"_vci_seo":[],"_vci_author":{"id":1,"name":"Wojciech K.","slug":"n0timportant"},"acf":[],"authors":[{"term_id":1278,"user_id":0,"is_guest":1,"slug":"staniek-partners","display_name":"Staniek &amp; Partners","avatar_url":{"url":"https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2026\/03\/staniek_and_p_2026.png","url2x":"https:\/\/dev2.bpcc.org.pl\/wp-content\/uploads\/2026\/03\/staniek_and_p_2026.png"},"first_name":"","last_name":"","user_url":"","description":""}],"_links":{"self":[{"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/posts\/66664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/comments?post=66664"}],"version-history":[{"count":11,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/posts\/66664\/revisions"}],"predecessor-version":[{"id":67580,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/posts\/66664\/revisions\/67580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/media\/42453"}],"wp:attachment":[{"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/media?parent=66664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/categories?post=66664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/tags?post=66664"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/dev2.bpcc.org.pl\/pl\/wp-json\/wp\/v2\/ppma_author?post=66664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}