Responsible business – mission or legislation?

21 marca 2025

“Sustainable world” is a long-known megatrend assuming a holistic approach where the interdependencies between the environment, economic development and society are visible. Is this dictated solely by changing EU regulations, or also by long-term benefits for the environment and the enhanced resilience of the business itself? How to achieve synergy between minimising negative effect and multiplying positive impact that will drive the company’s financial results? Polish enterprises are also among those who have been basing their business model on ESG values for many years.

According to a 2022 Morningstar Sustainalytics survey, 90% of companies globally have or are developing a formal ESG strategy. However, many businesses go a step further. According to the “Deloitte 2024 CxO Sustainability Report,” 45% of organisations worldwide plan to make sustainability one of the focal points of their operations, and 35% of enterprises have implemented ESG principles throughout the company structure, although they do not yet have a full impact on the main business model. What motivates businesses to mobilise like this globally?

Generation B companies

The B Corp movement has been bringing together companies that incorporate sustainable development values into the foundations of their operations for nearly 20 years. These include Patagonia, Rituals, The Body Shop, Ben & Jerry’s and the Polish Benefit Systems, the creator of the MultiSport and Multi.Life programmes. These are organisations that, in addition to their business goals, set themselves the task of having a positive impact on their environment. In 2018, when Benefit Systems achieved certification, there were nearly 2,600 companies within the B Corp movement. Today there are over 9,500.

– Benefit Systems is the first public company in Central and Eastern Europe to receive the B Corp certificate. We joined the movement many years before formal ESG requirements appeared. For us, certification is an independent confirmation of the values that have guided our activities for years. We create products, such as the MultiSport Programme, that respond to important social problems, such as the deteriorating psycho-physical condition of society and support employers in taking care of employee wellbeing. We see the potential of business that can create value for everyone, and we use this approach in our daily work – explains Tomasz Półgrabski, Head of ESG and Public Affairs at Benefit Systems.

Responsibility potential

The scale of companies operating in accordance with the principles of sustainable development is growing because organisations see its multidimensional benefits, both for preserving resources for future generations and for business prosperity.

– Companies operating in line with the idea of sustainable development can reduce operating costs and regulatory risk as well as build more resilient supply chains – emphasises Tomasz Półgrabski.

According to the “Thomson Reuters 2024 State of Corporate ESG” report, 71% of company leaders consider ESG a competitive advantage. Consumer and employee expectations are also rising – socially responsible brands attract more loyal clients and increase team engagement.

New ESG requirements

Although the European Union is revising its approach to implementing ESG regulations, it is not giving up on their introduction. Reporting of large companies operating in the EU and listed on the stock exchange, employing more than 500 employees, will be maintained in accordance with the applicable provisions of the CSRD (formerly NFRD). This year, public companies are subject to mandatory reporting for the first time.

The Omnibus project (i.e. the ESG simplification package published by the European Commission) provides for the postponement of mandatory reporting deadlines for other organisations. According to the new proposed timetable, large companies that were not previously subject to the reporting obligation would be required to prepare their first ESG reports from 2028. This obligation will then be extended to small and medium-sized enterprises listed on the stock exchange, which will have to report their activities in terms of ESG from 2029.

In accordance with the regulations for companies listed on the Warsaw Stock Exchange, Benefit Systems is preparing its eighth sustainability report this year. It is the first report to include a double materiality analysis, consistent with the ESRS indicators. As the company emphasises, the challenge is greater the more complex the area of impact of enterprises.

– As a capital group operating in several European countries and cooperating with various contractors – from global companies to local entrepreneurs – Benefit Systems encounters various barriers, starting from lack of awareness, through legislative differences in individual markets, to prosaic financial barriers that prevent our business partners from providing important data. Another problem is the unclear reporting rules and the lack of clear guidelines for the operation of audit firms. However, we also see significant benefits – points out Tomasz Półgrabski.

Although auditing operations from an ESG perspective is a demanding process, it gives companies the opportunity to better identify risks and discover new areas for development. Creating an ESG report is not only an obligation, but also an opportunity for a cross-sectional analysis of the company’s activities, which allows for a more accurate assessment of its impact on the environment, more precise identification of threats and recognition of opportunities for long-term growth. By summarising the activities of the past year, businesses can deepen their knowledge of their organisation and draw management conclusions for the coming years.

– We see a lot of value in the B Corp double audit, which can be a good warm-up for companies that won’t start reporting until a few years from now. It is worth remembering, however, that reporting or certification should not be a goal but an element of a consistently implemented sustainable development strategy that covers both the business model and stakeholder relations. It is precisely this approach that builds the real value of the company, increases its competitiveness and allows for the creation of long-term, trust-based relationships with customers, partners and employees – summarises Tomasz Półgrabski.

Benefit Systems will publish its first sustainability report based on the European Sustainability Reporting Standards (ESRS) regulation at the beginning of April 2025.

Agnieszka Bemowska-Niewiarowska

Kierownik Zespołu PR Benefit Systems

517 172 559

Benefit Systems has been operating on the Polish market for over two decades and is one of the leaders in providing non-financial benefits that support employee wellbeing. The company is the creator of the MultiSport Programme, which enables physical activity in sports facilities throughout the country. Its portfolio also includes the MyBenefit cafeteria platform and the MultiLife wellbeing programme. For several years now, the company’s sports offer has been developed on foreign markets, including the Czech Republic, Slovakia, Bulgaria, Croatia, and Turkey. The Benefit Systems Group also operates fitness clubs (in Poland it is responsible for Zdrofit, Fabryka Formy, FitFabric, Fitness Academy, Organic Fitness, My Fitness Place networks; in other markets it manages over 70 facilities). An important area of Benefit Systems activities is the promotion of an active lifestyle at every stage of life, which is why the company implements initiatives supporting physical activity of children, adults, and seniors, also as part of the MultiSport Foundation. Since 2018, Benefit Systems has been part of the global B Corp initiative, bringing together companies operating and engaging in solving the most important social problems. More information can be found at benefitsystems.pl/en.