The compendium offers practical guidance for investors, developers, asset managers, and property owners seeking to align with evolving regulatory requirements and market expectations around ESG. It covers a range of key topics, including building taxonomy, energy efficiency, decarbonization, ESG in property valuation, green leasing, and innovative building management strategies. Contributions from the Polish Ministry of Development and Technology are also included.

“The transposition of the EU ‘stop the clock' directive into Polish law is currently underway, which delays the introduction of mandatory ESG reporting and narrows its scope,” said Ewa Andrzejewska, Chief Operating Officer and Board Member at PINK. “Still, ESG remains a priority in areas such as building management and access to green financing. Many companies have now embedded net-zero goals into their long-term business strategies.”

Despite political shifts elsewhere that have sparked debate around ESG, the publication's authors argue that the urgency of climate change and resource scarcity continues to drive business decisions. “Sustainability as a strategic approach allows companies to manage risks and create long-term value,” noted Adrianna Zielińska, ESG Specialist at PRCH. “The report includes numerous examples of how the real estate sector can address these challenges effectively.”

The report was produced with the support of market players including PwC Polska, Skanska, Grupa Reesco, Respect Energy, and Mota-Engil ATIV Polska. It is available for download here.