Poland's Ministry of Finance has begun national legislative work to implement the EU Omnibus I package and has sent a draft bill for inter-ministerial coordination and public consultation to introduce an optional exemption from sustainability reporting for certain “first-wave” entities. The measure is intended to reduce sustainability reporting burdens by allowing qualifying companies to pause reporting for 2025 and 2026. Under Poland’s Accounting Act rules implementing the Corporate Sustainability Reporting Directive (CSRD), selected entities must include sustainability reporting in a separate part of the management report, with phased entry into force. The first wave, applicable from financial year 2024, covers the largest public interest entities with more than 500 employees. Omnibus I is expected to narrow the scope from financial year 2027 so that first-wave entities with up to 1,000 employees and net net sales revenue of up to EUR 450m would no longer be required to report; the directive also allows member states to exempt, for financial years 2025 and 2026, those first-wave entities that would fall outside the new scope. The draft bill aims to implement this exemption option quickly so calendar-year entities can potentially use it before the end-March 2026 deadline for preparing the 2025 management report, while entities with non-calendar financial years would have three months after year-end. The Ministry plans a two-stage implementation, first transposing the exemption option and then implementing the remaining Omnibus I provisions by end-2026. The domestic timetable is linked to completion of the EU legislative process, where a provisional agreement was reached in December 2025 and finalisation is expected around late February and early March 2026 following legal-linguistic work, formal votes and publication in the EU Official Journal.

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