Sustainability Reporting Assurance Thematic Inspections Report

The report is the first document of its kind in Poland to be based on a survey and a cross-sectional review of documentation relating to sustainability reporting assurance engagements. It presents both quantitative and qualitative data from the first mandatory sustainability reporting assurance engagements conducted in 2025. It is currently the only publication describing the practical application of the Polish Sustainability Reporting Assurance Standard 3002PL. The Polish Agency for Audit Oversight (PANA) is among the first European oversight authorities to undertake such a review and treats the implications of the implementation of the Corporate Sustainability Reporting Directive (CSRD) into Polish law as a supervisory priority.

Survey

The survey covered 47 audit firms performing statutory audits of public-interest entities (PIEs). Of these, 16 firms (34% of the total) carried out sustainability reporting assurance engagements in 2025, while 15 intend to continue providing such services in the following year. The survey consisted of 92 open-ended and closed-ended questions.

The chapter presenting the survey results includes information on, among other topics::

• • when audit firms began their preparations for sustainability reporting assurance engagements and the challenges they encountered during the process,

• • the number of personnel involved in assurance engagements within audit firms,

• • the time required to verify sustainability disclosures,

• • challenges related to the verification of disclosures and the assurance of value-chain information,

• • audit firms’ assessment of the quality of the first versions of sustainability reports.

Thematic Inspections

The purpose of the thematic inspections was to assess:

• • the preparedness of audit firms to provide sustainability reporting assurance services, particularly with regard to adapting their quality management systems and developing appropriate methodologies, technological resources and human capital,

• • the compliance of completed sustainability reporting assurance engagements with the requirements of the Polish Sustainability Reporting Assurance Standard 3002PL, with particular emphasis on the assurance procedures performed and their scope in the context of a limited assurance engagement.

The thematic inspections were conducted at seven audit firms that performed the largest number of sustainability reporting assurance engagements in 2025. The inspections were non-sanctioning in nature. Any deficiencies or instances of non-compliance with Standard 3002PL identified during the inspections were generalised and reflected in the conclusions presented in the thematic inspections report.