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Private business and sustainability

Helping private business to deliver sustainable growth that creates commercial and societal value

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1:45

Sustainability: why the time is now

Private businesses often feel a responsibility to operate in a sustainable manner that creates both commercial and societal value. While sustainability is often seen as a 'nice-to-do', it is increasingly becoming recognised as a business imperative.

Sustainability as an opportunity for innovation

PwC's 27th Annual Global CEO Survey showed that only 52% of private business CEO respondents said that they had made progress on innovating new, climate-friendly products, services or technologies compared to 72% of listed company respondents. Acting sustainably is both the right thing to do and a real opportunity for innovation and long term profit.

Sustainability as an opportunity for innovation
Sustainability reporting

Sustainability reporting

The implementation of the Corporate Sustainability Reporting Directive (CSRD) marks a significant change in sustainability reporting, extending reporting requirements to private businesses. PwC has the expertise, knowledge and experience to support you, wherever you are, on your journey. Check whether your business is impacted by the CSRD.

Is your business impacted by the CSRD?

Is your organisation ready for the CSRD?

Use this simple tool to understand your company’s CSRD status1

EU regulation

Is the legal entity listed via debt or equity on an EU regulated market?

Yes No
Company structure

Does your company have subsidiaries?

Yes No
Turnover

Is your company’s EU net turnover greater than €150m (in each of the last two consecutive financial years)?

Yes No
Company with subsidiaries

Cumulative for the parent and its subsidiaries (including non-EU subsidiaries), select all that apply for two consecutive financial years:

More than 250 employees Net turnover > €50m2 Balance sheet total > €25m Done
Company without subsidiaries

Select all that apply for two consecutive financial years:

More than 250 employees Net turnover > €50m2 Balance sheet total > €25m Done
EU branch

Does your company have an EU branch (with > €50m net turnover in EU) or an EU subsidiary in scope of reporting under the CSRD?

Yes No
Small-Medium Enterprise

Is your company a listed Small-Medium Enterprise (SME)?

Yes No
Based on the responses you selected, your business will have to report under the CSRD and we can help.Please contact the CSRD specialist in your area to discuss your company’s specific requirements in more detail:

What next?

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Talk to:

Przemysław Paprotny

Partner, PwC Poland

Tel: +48 502 184 766

Email me

For more related content, check out our latest thought leadership.

Based on the responses you selected, your business is likely not in scope of the CSRD at this time, but the reporting requirements are constantly evolving. We encourage you to contact the CSRD specialist in your country to discuss your company’s specific requirements in more detail:

What next?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Donec quis ex id odio fermentum placerat. In hac habitasse platea dictumst. Morbi facilisis tellus sit amet vulputate viverra.

Talk to:

Przemysław Paprotny

Partner, PwC Poland

Tel: +48 502 184 766

Email me

For more related content, check out our latest thought leadership.

1. Important: Every legal entity within a group, not just the ultimate parent company, must answer all the questions in the tool below to understand their potential CSRD status. 2. The Delegated Act (DA) amending the Accounting Directive to adjust the size criteria for micro, small, medium-sized, and large undertakings or groups has been published in the Official Journal following the end of the scrutiny period. The DA is part of the European Commission’s journey to reduce reporting requirements in the EU, alike the proposal for a decision amending the CSRD to postpone the second set of ESRS, and adjust the size thresholds (balance sheet and net turnover) by around 25%, reducing the scope of application of the Accounting Directive, the CSRD, and the Taxonomy Regulation. EU Member States are to apply the new thresholds at the latest from FY2024 and have the option to allow undertakings to apply the provisions from FY2023. Please contact the CSRD specialist in your territory to discuss your company’s specific requirements in more detail.

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Sustainability assurance Tax and sustainability services Sustainable capital Net zero transformation

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Meghan Harris-Ngae

Meghan Harris-Ngae

Global Entrepreneurial & Private Business ESG Leader, PwC Canada

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Shauna Peck

Shauna Peck

Global Entrepreneurial & Private Business ESG Driver, PwC Canada

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