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PANA’s Role in ESG Implementation

  • PANA’s role in the sustainability reporting process is to oversee, within the framework established by the provisions implementing the CSRD, the entities performing ESG reporting assurance engagements, with a view to ensuring the highest quality of such services.
  • PANA’s role in the sustainability reporting process is to oversee, within the framework established by the provisions implementing the CSRD, the entities performing ESG reporting assurance engagements, with a view to ensuring the highest quality of such services.
  • In 2025, PANA plans to conduct a thematic inspection of sustainability reporting assurance engagements.
  • Auditors involved in ESG assurance engagements will be supported by experts possessing technical knowledge and competencies in the areas covered by ESG reporting standards.
  • PANA maintains an ongoing dialogue with supervised entities and the professional self-government of statutory auditors in order to achieve the best possible synergy in the implementation of the CSRD.
  • Sustainability reports will be subject to assurance, and the Agency actively participates in and oversees the adoption of assurance standards for such reports in Poland. This is carried out through dialogue with the Polish Chamber of Statutory Auditors, which is currently developing transitional solutions to regulate the provision of assurance services pending the adoption of EU assurance standards.
  • The EU assurance standard is expected to be issued by the European Commission in the fourth quarter of 2026. It will enable Polish entities to perform limited assurance engagements. At a later stage, by October 2028, the European Commission is expected to issue a standard for reasonable assurance engagements.

International Cooperation of PANA in the ESG Area

Committee of European Auditing Oversight Bodies (CEAOB)

The Committee of European Auditing Oversight Bodies (CEAOB) supports the enhancement of audit quality in Europe and contributes to the development of requirements relating to quality assurance in sustainability reporting.
 
PANA representatives are actively involved, among other activities, in the work of the CEAOB International Auditing Standards Sub-Group (SSG).
  • The International Auditing Standards Sub-Group contributes to strengthening cooperation and consistency across the European Union in the adoption and application of ethical standards, firms’ internal quality management standards, and audit and sustainability assurance standards. The Sub-Group prepares technical analyses of international auditing and sustainability reporting assurance standards, including their development processes, to support their adoption, and maintains an ongoing dialogue with international standard-setting bodies.
  • The Sub-Group includes a dedicated working team focusing on sustainability reporting assurance engagements.
  • Under its 2025 work programme, the SSG is tasked, among other responsibilities, with preparing CEAOB technical advice to the European Commission on the EU standard for limited assurance of sustainability reporting under the CSRD and undertaking related activities following the Commission’s public consultation process.
  • CEAOB also participates in the work of the European Financial Reporting Advisory Group (EFRAG) as an observer. One of CEAOB’s observers at EFRAG is Dr Marcin Pęksyk of PANA’s Inspection Department.

CEAOB Guidelines

In response to a request from the European Commission, CEAOB issued its Guidelines on Limited Assurance Engagements on Sustainability Reporting on 30 September 2024 (the “Guidelines”).
 
The Guidelines do not constitute a standard and should be read in conjunction with any national requirements applicable to assurance engagements relating to sustainability reporting.

International Forum of Independent Audit Regulators (IFIAR)

The International Forum of Independent Audit Regulators (IFIAR) cooperates with international standard-setting bodies to promote consistency and high-quality assurance globally, while supporting its members in developing expertise in this field. IFIAR seeks to strengthen global oversight of sustainability assurance by drawing on its members’ experience in the oversight of financial statement audits.
 
Within IFIAR, activities relating to sustainability and related matters are carried out through, among others:
  • the Standards Coordination Working Group; and
  • the Sustainability Assurance Task Force.
In January 2025, PANA representatives joined the Sustainability Assurance Task Force as members.
 
On 4 December 2023, IFIAR published its Statement on Sustainability Assurance Oversight.
 
The statement sets out IFIAR’s position on the oversight of sustainability assurance engagements. IFIAR highlights the growing demand for high-quality assurance of sustainability-related information and supports efforts to develop globally consistent standards in this area.