Today, sustainability and environmental and social responsibility are becoming key elements of business strategies. Climate change affects us all – from extreme weather to threats to food security. Climate protection is not only our responsibility, but also an opportunity for a better future. It is up to each of us to decide what our environment will look like. From changing our transportation habits to choosing reusable products, every choice matters. ESG (short for Environmental, Social and Corporate Governance) reporting, despite being primarily voluntary for the vast majority of SMEs, involves a growing number of global regulations mandating compliance and disclosure on environmental, social and business governance issues. These three issues – environmental, social and corporate – are highly relevant to the concept of sustainable development, which implies that the development of the economy should occur with environmental sustainability and respect for human rights. The EU has set ambitious 2030 targets for greenhouse gas emission reductions, renewable energy and energy efficiency to create a low-carbon and climate-resilient economy. As early as 2025, the first group of large companies will report sustainability data under the CSRD, another group will join in 2026, and SMEs whose shares are publicly traded will follow in 2027. In total, the obligation will apply to about 4,000 companies in Poland. Under the new regulations, large companies will need information from their SME suppliers to prepare sustainability reports. Without adequate knowledge and processes, small and medium-sized companies will not be able to respond to such a demand.