Increasing environmental compliance requirements, new reporting obligations, and fluctuating environmental fees are becoming serious operational challenges for many companies. However, a growing number of business leaders recognize that managing this area well can not only mitigate costs but also create a competitive advantage—provided that processes are well-organized and strategically planned.
“Environmental regulations are a tremendous challenge for businesses today. There are two perspectives here: external regulations and internal processes. On the legislative side, there’s a lot happening—new obligations, ongoing regulatory initiatives like Extended Producer Responsibility (EPR), the deposit return system, the Single-Use Plastics directive (SUP), as well as CBAM, EUDR, and others,”
says Piotr Grodkiewicz, Director of the Recycling and Sustainability Division at Eko Cykl, in an interview with Newseria.
New regulations impose wide-ranging requirements on businesses regarding both products and production processes. In practice, this means simultaneous compliance with various EU-wide frameworks, such as:
- The SUP Directive, which limits the use of single-use plastics,
- The EUDR regulation, targeting products linked to deforestation,
- The Carbon Border Adjustment Mechanism (CBAM), which levels emissions costs between EU-made and imported goods to prevent “carbon leakage.”
Additionally, the deposit return system and Extended Producer Responsibility (ROP) introduce further reporting and cost burdens on companies.
“A huge challenge is also internal: organizing environmental reporting processes within a company. Unlike accounting and HR, environmental compliance often lacks an assigned owner or coordinator. These processes tend to be scattered across departments,”
adds Grodkiewicz.
Without clear ownership, companies frequently struggle with the practical aspects of environmental reporting. Yet, adhering to deadlines and filing requirements is crucial for compliance and avoiding penalties.
“Environmental obligations are still seen as a burden. Companies often don’t know how to identify relevant regulations or implement them cost-effectively. Take the example of a PET bottle—today it’s subject to five different environmental fees and reporting obligations, up from just one two or three years ago. It’s becoming necessary to consult specialists to navigate this complexity and ensure efficient compliance. In the near future, proper management of these duties will provide either a major competitive edge—or a serious disadvantage,”
Grodkiewicz explains.
Environmental Fees on the Rise
Environmental compliance isn’t just about regulation—it has a financial dimension too. Under Poland’s Environmental Protection Act, companies using natural resources or emitting pollutants must pay environmental fees. These are updated annually by the Ministry of Climate and Environment.
For instance, the upper unit rate for gases and dust emissions rose from 512.23 PLN per kilogram in 2024 to 570.62 PLN in 2025. Likewise, landfill rates and other environmental charges continue to increase, affecting operational costs.
Annual environmental usage and fee declarations must be submitted by March 31 of the following year. Smaller emitters benefit from simplified procedures: companies owing less than 800 PLN per year are exempt from paying the fee, and those owing less than 100 PLN don’t even need to file a declaration. Since 2019, emissions data must also be reported via the national KOBiZE database, improving transparency.
“Environmental usage isn’t just about resource extraction—it also includes emissions. Any company exceeding even a modest emission threshold must file a report and pay a fee. However, there are incentives: if a business pays on time and invests in emission reduction, it can request interest waivers. This rewards those who efficiently improve their environmental impact,”
notes Tomasz Chruszczow, emissions management expert at Eko Cykl.
A 35-Year Legacy of Environmental Funding
Poland’s system of environmental fees has been in place since 1989, making it one of the oldest such frameworks in Europe. Fees fund the National Fund for Environmental Protection and Water Management (NFOŚiGW) and regional funds, which support investments in:
- District heating modernization,
- Renewable energy development,
- Air quality improvement,
- Water and wastewater infrastructure.
Businesses can access preferential loans or partial interest forgiveness if their investments deliver ecological benefits.
“These funds support municipalities and businesses. Companies can apply for preferential loans to invest in new technologies that reduce their environmental footprint. These public investments also improve local infrastructure—drinking water, wastewater collection, heating, and ventilation in public buildings—all of which support businesses by improving public services,”
Chruszczow explains.
In 2024 alone, the NFOŚiGW distributed 13.5 billion PLN in grants and loans for projects related to energy efficiency, air quality, climate adaptation, electromobility, and waste management. The fund expects to disburse about 16 billion PLN from its own resources in 2025, and possibly up to 25 billion PLN when combined with external sources.
