This briefing is also available in Polish. It was co-written with Forum Odpowiedzialnego Biznesu and Instytut Zielonej Gospodarki.
Key points
- Decarbonisation could be a key route to competitive advantage for Polish businesses, offering opportunities beyond emission reductions, such as cost reduction, improved productivity and strategic market positioning.
- The energy transition is a political reality for Poland at the national and EU levels. Companies and economies can get ahead of the curve by decarbonising, capitalising on policy change and avoiding the costs of emissions.
- Poland’s high-carbon, energy-intensive economy results in higher energy costs for businesses compared to other EU countries. For non-household consumers, Poland had the fourth-highest power prices in the EU at the end of 2024, and the fourth-highest gas prices at the end of 2023.
- The EU Emissions Trading System (ETS) was estimated to cost Polish businesses USD 8 billion in 2022. This could rise to USD 40 billion by 2030. Decarbonising the economy would enable businesses to avoid energy and ETS costs and enhance the country’s economic competitiveness.
- The World Bank estimates that achieving net-zero emissions will add around 0.2% to the country’s GDP annually between now and 2050, a cumulative 4% increase in GDP by 2050, compared to what would be achieved under current policies.
- For Polish businesses, improving energy efficiency can lead to significant cost savings, with some companies seeing cumulative savings of 40-60% in the long term.
- Cheap renewables generation can help reduce electricity bills for Polish companies. The prices from wind and solar projects awarded contracts in the most recent government renewables auctions and from power purchase agreements (PPAs) between companies and renewables generation are both well below general wholesale power prices.
- Emissions transparency and actions to decarbonise can help Polish businesses stand out as consumers increasingly look for climate-aligned products.
Poland, trade and decarbonisation
Trade is an important indicator of a country’s competitiveness and economic health in the global market. A trade surplus can signal strong demand for a nation’s goods and services, leading to increased domestic production and job growth. Conversely, a persistent trade deficit, where imports exceed exports, suggests that a country is consuming more than it produces, potentially weakening its currency and increasing its reliance on foreign borrowing.
International trade is an important contributor to Poland’s economy. It is a net exporter of both goods and services, but only by a small margin. In 2024, it exported goods worth USD 380.3 billion and imported goods worth USD 379.5 billion. The difference is more pronounced in services, where it exported services worth USD 118.4 billion and imported services worth USD 75.1 billion.1Services are intangible activities rather than physical goods. Examples include consultancy, the use of call centres and the IT activities allowed by data centres. Poland is becoming a regional leader in both call centres and data centres. Nearly 74% of Poland’s exports stayed within the EU in 2024, one of the highest proportions in the bloc, with the main export partner for goods being Germany (USD 103 billion).2Only Czechia, Estonia, Hungary and Luxembourg were higher.
A country can boost its exports and improve its trade balance by gaining a competitive advantage over other countries. Competitive advantage comes from the factors which make a company’s products or services more attractive to customers than those of rivals. This enables a company to generate more sales or greater margins and to gain and retain more customers. The goods and services that these companies generate contribute to improving the country’s trade balance and GDP.
The factors contributing to competitive advantage can be quantitative, such as production costs and pricing, or qualitative, like the uniqueness or quality of the item or service. A company can also gain a competitive advantage by a very narrow specialisation that targets a specific market (Box 1).
This briefing explains how decarbonisation can provide a route to gaining a competitive advantage for Poland and Polish businesses. Decarbonisation presents business opportunities by reducing costs, improving productivity and helping Polish companies stand out to increasingly climate-conscious buyers. All of these can help Polish business and industry generate a competitive advantage in a rapidly evolving global marketplace. Forum Odpowiedzialnego Biznesu and Instytut Zielonej Gospodarki spoke with five Polish companies working on decarbonisation to provide case studies for this report: Galmet, Kompania Piwowarska, Maxpro, ORLEN S.A. and ZPUE.3Interviews and statements were in Polish, automatically translated into English and manually verified.
Box 1: Lowering costs and differentiation are strategies for competitive advantage
The concept of competitive advantage was set out by Michael Porter in 1990 and has become a foundational strategy for businesses.
Porter sets out two basic ways in which a company can have a competitive advantage: low costs or product differentiation (Figure 1). Depending on whether the company has a broad or narrow focus for its activities, this can lead to three routes for achieving competitive advantage: cost leadership, differentiation and cost-differentiation focus.
Differentiation means a company becomes unique within its sector in a way that is valued by buyers, such as by positioning itself as the only company that can meet a particular set of needs, like durability, customer service or product image. The company can then charge a premium for its product, as the offer is unique.
Achieving competitive advantage through these routes will require companies to innovate to implement both new technologies and new practices.
Figure 1
Decarbonisation is a political reality in Poland and the EU
Businesses in Poland operate in a context where climate action at the national and international level is increasingly normalised. The strategic shift has already begun, with global investment in manufacturing capacity in clean and energy-efficient technologies growing by 67% between 2022 and 2023.
The Polish government has committed to net zero as part of EU action on climate change, and joined the pledge to triple renewables and double energy efficiency at COP28. It has policies and regulations in place to deliver on these promises and is currently revising its strategy set out in the Energy Policy of Poland for 2040.
Poland’s National Energy and Climate Plan, updated in July 2025, sets out the goal of reducing greenhouse gas emissions by 53.9% against a 1990 baseline by 2030.4EU member states are required to submit their plans to contribute to EU climate targets in the form of National Energy and Climate Plans (NECP). Poland is one of three Member States (Belgium, Estonia and Poland) which have not yet submitted the final version of their NECPs to the European Commission. Achieving this will involve increasing the share of renewables in electricity consumption to 51.8%, and enhancing the energy efficiency of the economy by reducing final energy consumption by approximately 12.8% (58.5 Mtoe) by 2030.
Renewables already provide around 30% of Poland’s electricity, up from about 13% in 2015. This is partly due to the rapid growth in solar PV, which generated nearly 9% of Poland’s electricity in 2024, compared with less than 1% in 2019. Renewables generation overall is expected to receive a significant boost from the 1.2GW Baltic Power offshore wind farm in 2026, which is intended to produce around 3% of Poland’s electricity.
The country’s national climate and energy policies are increasingly shaped by action at the EU level. The Fit for 55 package of legislation includes measures on renewables, energy efficiency and the EU Emissions Trading Scheme (ETS), aiming to reduce the EU’s greenhouse gas emissions by 55% by 2030 and achieve climate neutrality by 2050.
More national and international action on climate can be expected in future as the impacts of climate change become increasingly evident. The changes required by these laws may pose challenges for Polish business and industry, but companies that act to decarbonise now can avoid the growing costs of carbon regulation and achieve a competitive advantage over businesses that have been slower to act.
However, policy changes also provide opportunities: the Green Deal Industrial Plan aims to enhance the competitiveness of the EU’s net-zero industries. As part of this, the Net-Zero Industry Act sets a goal that at least 40% of the EU’s annual deployment of net-zero technologies should be manufactured in the EU by 2030.
Box 2: The EU ETS means polluting activities cost more
The EU Emissions Trading Scheme (ETS) sets a cap on greenhouse gas emissions from high-emitting installations. The cap is lowered annually in line with the EU’s climate commitments.5The current annual reduction in the cap is currently 4.3% and will increase to 4.4% from 2028. A new emissions trading scheme, known as ETS2, covering buildings, road transport and other sectors including small industry will operate from 2027/2028.
Companies that are part of the ETS can either be awarded or buy allowances, each representing one tonne of CO2e. These allowances can be traded – if a company emits less than its individual cap, it can sell its extra allowances to other companies, creating an additional revenue stream for companies that reduce their emissions. Those that emit more than their cap must buy extra allowances, incurring an additional cost as a result of their emissions.
The price that companies can achieve for selling surplus allowances, or that they must pay for buying additional ones, changes according to the level of supply and demand – the higher the demand, the higher the price. The allowance permits currently tend to trade at between EUR 60 and EUR 70/tCO2e.
As the overall cap for emissions lowers, it is expected that the price of allowances will increase for companies that wish to emit more. This incentivises businesses to invest in low-carbon practices to avoid having to buy allowances, potentially also allowing them to use any excess allowances to create revenue.
Currently, Polish energy is relatively high-carbon compared to other EU countries, meaning Polish companies are paying for more ETS allowances than many competitors. The impact of the ETS on energy prices for Polish businesses can be reduced by improving energy efficiency and decarbonising the energy mix.
Poland could be well-placed to capitalise on the opportunities presented by the EU’s Net-Zero Industry Act and the recent EU Global Climate and Energy Vision. It has already achieved success in manufacturing low-carbon technologies and components, including electric vehicles, components for wind turbines, solar technologies, heat pumps, and zero-carbon buses. It ranked 7th globally in the Green Complexity Index, which assesses countries’ competitiveness based on the number and technical sophistication of their products. Poland also performed well in the Green Complexity Potential Index, which measures countries’ potential to diversify into green, complex products in the future, again ranking 7th.
Company case study: Galmet
Interview with Robert Galara, President of Galmet
“When we noticed the rapid development of heat pumps, photovoltaics, and solar panels abroad, especially in Western Europe, a dozen or so years ago, it was natural for us to respond to these changes… This impulse from Europe sparked our desire to introduce this type of product to the Polish market,” says Galara.
“We had the ambition to catch up with the West, because if it sells there, why not showcase it in Poland and proudly write ‘Made in Poland’ on the product?”
“The fact that we can produce very good products in Poland, based on modern technology, which also do not pollute the environment and are in line with the development direction of the European Union… is an additional plus.”
Galara points out that Galmet is the largest employer in the Głubczyce district, although employment has dropped in recent years. The reduction, he says, is due to the weakening of the market since the beginning of 2023. The key reasons he points to are unequal competition with non-European producers, based solely on price criteria and omitting quality, as well as inappropriate criteria for assessing the quality of goods and service providers in state subsidy programs. This leads to poor-quality installations, resulting in negative publicity for heat pump sales.
He suggests that support for the development of Polish heat pump production could be provided through programs aimed at combating energy poverty, but price should not be the sole factor in awarding contracts under such programs. Requiring equipment to be manufactured in Europe – preferably in Poland – along with certifications and production standards for procurement could help protect Polish producers against cheap, low-quality competition:
“This is the last chance, so that we, as a country, become a significant producer of heat pumps. If we don’t, we will lose a unique opportunity, and the profits from the production of such products will go to the budgets of Western countries or China.”
About the company
Galmet is a family-owned business with 43 years of experience in producing heating and domestic hot water equipment using renewable technologies. The company’s products include heat pumps, solar collectors, heat storage systems and heat recovery systems designed for single-family homes, multi-family buildings, and public buildings. The company employs around 700 people.
Polish businesses are paying high prices for gas and electricity
Despite a decline in recent years, coal, gas and other fossil fuels still made up over 70% of Polish electricity generation in 2024, and fossil fuels supplied more than 83% of the country’s total energy. High reliance on fossil fuels leaves Poland vulnerable to fossil fuel price spikes and threats to its energy security, and means charges from the EU ETS are passed on to businesses.
Non-household energy consumers in Poland pay high prices compared with many other EU countries. At the end of 2024, Poland had the fourth-highest power prices in the EU for non-household consumers at EUR 0.26 per kilowatt-hour, compared to an EU27 average of EUR 0.22/kWh (Figure 2).
Figure 2
The most recent price data available for gas, as of the end of 2023, show that the average gas prices for non-household consumers in Poland were around EUR 0.073/kWh, compared to an EU27 average of EUR 0.06/kWh (Figure 3).
Figure 3
These energy costs are on the rise. Average prices for both electricity and gas in Poland are nearly twice as high for non-household consumers as they were in 2021, despite having fallen since the peaks seen in 2023 (Figure 4).
Figure 4
Company case study: ORLEN S.A.
Dr Maciej Gątarek, Eng., Project Manager in the Office of Sustainable Development and Energy Transition at ORLEN
“Projekt Baltic Power is our flagship [decarbonisation] project… with a capacity of up to 1.2 GW… In parallel, we are developing further offshore projects with a total capacity of approximately 5.2 GW, as well as onshore wind and photovoltaic farms, aiming for 12.8 GW of installed renewable energy capacity by 2035.”
Gątarek explains the business benefits of Orlen’s diversification into renewable power: “Our decarbonisation efforts directly translate into profits. Achieving 12.8 GW of renewable energy capacity by 2035 will enable the diversification of our product and service portfolio and provide stable, more sustainable revenue streams.”
In addition to benefits for the business, Gątarek foresees that Baltic Power will have benefits across Poland: “The Baltic Power farm alone is expected to ultimately meet approximately 3% of the country’s electricity demand… This will not only reduce the emissions intensity of the Polish energy mix but, above all, create sustainable, competitive energy production costs. Utilising our own low- and zero-emission energy will make us independent from fluctuating fossil fuel prices and greenhouse gas emission allowance prices.”
To continue the pace of the energy transition and for Poland to remain competitive internationally, Gątarek points out that government support is critical. He emphasises the need for further streamlining of administrative procedures, alongside the development of infrastructure to support large-scale renewable energy production, including enhanced transmission networks and energy storage.
“Public support, understood as a stable and predictable regulatory environment, is our best support. We need long-term regulations that support large-scale investments…. The transition in Poland must be attractive and legally secure enough to allow us to compete for international capital and technology.”
About the company
ORLEN S.A. is an integrated multi-energy company with numerous energy investments in Central Europe. It operates in the upstream and downstream sectors of the oil and gas industry, as well as in renewable power generation. Together with Northland Power, ORLEN is developing the Baltic Power offshore wind farm.
Poland’s energy and carbon-intensive economy passes costs on to businesses and hinders competitive advantage
The impact of high energy prices on Polish businesses is exacerbated by the country’s relatively energy-intensive economy compared to other EU countries (Figure 5), meaning that more energy is needed to produce a unit of economic output. The cost of raw materials, production processes and waste management can also be reduced with greater efficiency.
Figure 5
Reliance on coal means Poland’s energy sector is also one of the most carbon-intensive in the EU. Although emissions have decreased as the country transitions away from coal for electricity generation, the country’s carbon emissions remain more than three times the EU27 average (Figure 6).
Figure 6
This carbon intensity, particularly in energy supply, means the country is subject to high EU ETS costs. The ‘ETS gap’ – the difference between the number of allowances allocated to Poland and the actual emissions from its installations – was estimated to cost Polish businesses USD 8 billion in 2022. The World Bank estimates that this will reach nearly USD 40 billion by 2030, under the policies in place as of 2024.
Many of these costs are borne by electricity generators, resulting in higher electricity bills that affect all electricity consumers – including businesses. The World Bank report concludes that “Polish firms will […] need rapid adjustments to remain competitive compared to companies located in lower-emission EU economies.”
Energy costs make up a higher proportion of total production costs in Poland than the EU average – in 2021, the proportion of energy costs for manufacturing motor vehicles in Poland was 0.79%, more than 40% higher than the EU average.62022 is the most recent data available. The difference is even more striking in iron and steel manufacturing, where energy costs made up 9.3% total production costs in Poland, compared with an average of around 5.36% across the EU. The differences are also apparent in non-manufacturing sectors, where, for example, energy costs accounted for 2.8% of total IT service costs, compared with an average of 0.7% across the EU.
Company case study: Maxpro CNC
Interview with Tomasz Abratański, Chief Commercial Officer at MaxPro
According to MaxPro, switching from cars to electric-assisted bicycles can reduce operating costs, create jobs, and provide greater flexibility for customers: “We currently have around 20 of our bicycle garbage trucks operating in London. This solution has proven to be a great success there. The bicycles collect waste in the area, and with high levels of car congestion and traffic jams, this has proven to be a game-changer. The bicycles have increased waste collection efficiency.”
The manufacturer cites the financial benefits of replacing combustion buses with cargo bikes, based on its own calculations: “If we assume that a combustion engine-bus consumes an average of 10 litres of fuel at an average price of PLN 6 per litre, the cost of travelling 100 km is approximately PLN 60 gross. A cargo bike requires approximately 7 kWh of battery charging to operate effectively over 100 km. Assuming an average price of around PLN 1/kWh, the total cost will be approximately PLN 7 gross. Therefore, we can assume that the cost of travelling 100 km by cargo bike is more than eight times lower than the bus.”
In terms of decarbonising their own operations, most of the bicycle components are made in MaxPro’s production halls, located in Wałbrzych Special Economic Zone. These draw their energy from their own solar PV installations: “During the summer season, we are able to use over 90% of our energy from photovoltaics. Outside of this period, it’s around 50%,” says Abratański.
The company emphasises that industrial decarbonisation must be led by the state, based on a strategy, and sees the state’s role in guiding economic development and creating a regulatory environment conducive to transformation, as well as providing incentives.
“The opportunities provided by the state and subsidies were the impetus for investing in decarbonising production. There was support for photovoltaics, so we calculated and took advantage of it. This allowed us to save on electricity costs.”
About the company
MaxPro manufactures electric-assisted rickshaws and cargo bikes for transporting heavy loads. It also supports partners in infrastructure planning and the implementation of cargo bikes, including the co-creation of last-mile logistics solutions for cargo bikes, as well as technical support and services. The company has operated a production facility in Walbrzych since 2016.
Routes to achieving competitive advantage through decarbonisation for Polish businesses
Decarbonisation is in Poland’s economic interest, with the World Bank estimating that achieving net-zero emissions will add around 0.2% to the country’s GDP annually between now and 2050 as a result of reduced production costs and technology-driven changes in the energy mix. This would result in a cumulative 4% increase in GDP by 2050 compared to what would be achieved under current policies.
Individual businesses can also gain a competitive edge through climate-aligned practices: Improving energy efficiency can lower costs, switching to renewable energy can provide lower and more stable power prices, and transparent communications about emissions can be used to appeal to climate-conscious consumers.
Energy efficiency reduces costs
Improving energy efficiency can help reduce reliance on fossil fuels and reduce energy bills. It can also help reduce carbon costs in schemes like the EU’s ETS. Volatile fossil fuel prices, threats to energy security and increasing commitments to decarbonisation have all led to an increase in demand for energy efficiency technologies such as electric vehicles and heat pumps.
The IEA estimates that heavy industry companies with energy management techniques can save between 5% and 11% in costs a year at the start of an energy management programme, while light industry can save between 10% and 18%. In the longer term, cumulative energy cost savings can total between 40% and 60%. The majority of companies surveyed by the IEA report a return of more than 10% on investments made in energy efficiency, and view improving energy efficiency as a way to achieve a competitive advantage in future.
Some sectors, such as iron and steel, building materials, and pulp and paper, have narrow profit margins, so achieving savings in manufacturing processes can significantly impact business performance. The IEA estimates that in the EU, savings for these businesses from energy efficiency equate to the profits made by a 4% to 16% increase in sales.
As well as reducing energy costs, the benefits of improved efficiency can include:
- Increased productivity from more efficient processes and lower production costs
- Improved resource use from reduced equipment downtime and shutdowns
- Reduced waste production by reducing use of raw materials and processing chemicals.
When these multiple benefits are included, the value of efficiency for businesses increases by 40% – 250%.
Company case study: ZPUE
Interview with Katarzyna Wypychewicz, member of the Supervisory Board of ZPUE, responsible for the supervision of ESG
Wypychewicz explains that ZPUE’s products can be used for both coal-fired and renewable energy sources, but “Already in 2021, 30% of our transformer stations were going to the renewable energy sector. Since 2017, our engineers have also been working on energy storage… We began producing storage facilities and have already implemented them on a large scale, not only in Poland but also abroad.”.
The company has seen the development of green energy drive its growth: “We are convinced that the energy transition is not only an economic opportunity, but also a condition for Poland’s energy security and independence, and we, as a company, are an important part of this crucial change,” says Wypychewicz.
In its own operations, the company is implementing renewable energy and efficiency initiatives that Wypychewicz says bring both economic and ecological benefits: “Companies that consume a lot of energy with rising costs certainly benefit financially from having their own renewable energy sources.” Although ZPUE is not an energy-intensive industry, it is installing solar PV this year, expected to cover 90% of its energy needs.
The company is also aiming to increase its efficiency by reducing its resource consumption, reducing product weight and shortening transport routes. “98% of the company’s metal waste is recycled, and this also brings real economic benefits to us. The company follows a similar principle when purchasing metals… This indicator is very often asked about by clients from Western Europe,” she explains.
When it comes to the regulatory environment, Wypychewicz explains that ZPUE would like to see increased bureaucratic efficiency at the state and EU levels, as well as a better ability to respond to a changing reality. But, regulatory stability is also key: “In such a strategic area as energy, linked to security, we need regulatory stability. As producers, we are pained by the frequent changes in regulations, which make planning for the coming years difficult,” she says.
About the company
ZPUE was founded in 1988. It currently employs around 3,500 people and has five production plants in Poland. The company earned PLN 1.14 billion in revenue in 2022. ZPUE is the largest manufacturer of container transformer stations and also a leader in the production of medium and low-voltage switchgear in Poland and Europe. It also supplies energy storage technologies, vehicle charging stations and proprietary software systems.
Renewable energy lowers power prices and protects companies from volatile energy markets
Although Poland’s electricity remains comparatively expensive, the increased use of renewables is helping to bring these prices down. McKinsey estimates that this trend will continue, with prices falling by around 15% by 2035 and 30% by 2050 as a result of cleaner energy leading to lower exposure to ETS allowance costs. These savings are equivalent to about 1% of Poland’s GDP annually.
The most recent government auctions for renewable electricity led to fixed-price contracts for output for onshore wind farms larger than 1 MW ranging from PLN 100/MWh to PLN 320/MWh. Solar PV projects over 1 MW were awarded contracts priced between PLN 217/MWh and PLN 329/MWh. This compares with recent wholesale prices of around PLN 425/MWh.
Because the renewables contracts fix the price of projects’ output for 15 years, the auction scheme can contribute to stabilising electricity prices.7When auctions for offshore wind take place later this year, the contract length will be 25 years to reflect the high capital costs of the projects. In addition, Forum Energii has found that there is a correlation between the share of renewables generation and electricity spot market prices, with prices falling as renewables generation increases.
Companies will clearly benefit from overall lower power prices, but they can also take independent action to reduce costs by negotiating Power Purchase Agreements (PPAs) with renewable electricity generators.8Renewable PPAs come in two forms: a physical PPA, where the generator supplies the consumer directly at a fixed price for the power for a specified amount of time, and a financial (or virtual) PPA, where the generator sells into the electricity market and the consumer pays an agreed ‘strike price’. If the market price is higher than the strike price, the generator pays the difference to the consumer; if the market price is lower than the strike price, the consumer pays the difference to the generator. The consumer also receives the Guarantees of Origin (GO) associated with the generation, proving that the electricity was produced from renewables and allowing the consumer to trade the GO if they wish. Renewable PPAs enable businesses to benefit from the certainty of fixed-price contracts for their electricity, while also demonstrating their use of zero-carbon power. This insulates them from both carbon pricing under the EU ETS and the volatility of fossil fuel prices.
At the end of 2024, typical PPA prices agreed between companies and generators for solar were around EUR 78/MWh (PLN 332/MWh), while wind PPAs were around EUR 94.5/MWh (PLN 402/MWh). Again, this is significantly lower than wholesale prices for electricity. As a result, PPAs are increasingly popular among major companies based in Poland, with Google, Allegro, Zabka Polska and NGK Ceramics all having renewable PPAs for some of their consumption.
Company case study: Kompania Piwowarska
Krzysztofa Bełz, Sustainability Manager at Kompania Piwowarska
“As part of its carbon neutrality goals, in 2019 [we] entered into a groundbreaking partnership with RWE Renewables (Virtual Power Purchase Agreement, under which RWE built new wind farms in Poland and KP obtained guaranteed renewable energy supplies), which enables the company to fully cover its breweries’ electricity needs from renewable sources.” It says that using renewable power has reduced CO2 emissions at its breweries by over 70,000 tons of CO2e, “reducing emissions by 66% compared to 2019.”
Brewing beer requires lots of thermal energy. Bełz explains that the company began installing heat pumps at its breweries in 2023, aiming to increase energy efficiency and reduce its carbon footprint: “The first installation took place in 2023 in Tychy, and two more heat pumps were installed this year in Poznań. This innovative solution involves capturing thermal energy from the beer cooling process in fermenters and lager tanks… and reusing it to generate hot water.”
“Using the heat pump and the system’s total electrical output of 500 kW, the company can generate as much as 1,500 kW of thermal energy. Thanks to this solution, KP will reduce CO2 emissions by over 4,000 tons annually.”
The company also aims to reduce emissions across its value chain, including scope three emissions, by increasing efficiency in refrigeration: “The Polish beer market is characterised by the introduction of refrigerators belonging to individual producers into stores. Therefore, [we have] taken on the challenge of reducing CO2 emissions by 50% by 2030 from the refrigeration of its beer in stores,” she explains. The manufacturer is optimising the number of refrigerators in use, gradually replacing models with higher-efficiency ones, eliminating open-top refrigerators, and adjusting the temperature in its appliances to save energy.
So far, this has resulted in “at least a 15% reduction in emissions in refrigeration, which translates into a reduction of our carbon footprint by 25 million kilograms of CO2 compared to 2019.”
About the company
Kompania Piwowarska is the leader of the Polish beer market and employs around 2,700 people. It has four facilities across Poland, including three breweries. The company has a commitment to environmental action, including sourcing the electricity for its breweries from renewable sources.
Emissions reductions and transparency can help Polish products stand out
Transparency about emissions can differentiate one company from another, allowing buyers to choose companies that align with their climate values. This means that carbon transparency can be a route to gaining a competitive advantage.
Consumers are increasingly demanding products or services from companies that offer ‘clean’ products and are willing to pay a premium for brands that provide full transparency about their activities. 80% of the Polish public views climate change as a very or fairly serious problem, and 74% support the EU’s goal of achieving climate neutrality by 2050. This suggests that there is an incentive for businesses to be at the forefront of addressing climate change.
In the EU, large companies will be required to disclose their Scope 1 and Scope 2 emissions under the Corporate Sustainability Reporting Directive, while smaller companies will have to report from 2026.9The scope of the reporting requirements grows over time. In 2024, large public interest entities, companies with over 500 employees or a balance sheet of over EUR 20M/annual revenues over EUR 50M had to report Scope 1 and 2. By 2026, companies meeting two of these three criteria will also have to report: more than 10 employees, a balance sheet total of over EUR 350 K, annual revenue over EUR 700 K. Being transparent about Scope 3 emissions can build credibility, strengthen customer and investor relations and set the context for operating in a net-zero economy.
Decarbonisation can give the service industry a competitive edge
Discussions of competitive advantage have traditionally focused on manufacturing and industry, both big contributors to Poland’s economy. However, Poland’s economy is changing. Since 2015, the industrial and manufacturing sectors have reduced their contribution to GDP while the service sector has increased from 55% to nearly 60% (Figure 7). The growing economic contribution of the service sector means that providing services more cheaply, efficiently or in a unique way also offers opportunities to gain a competitive advantage.
The industrial sector in Poland is a significant consumer of energy and has therefore attracted some attention for its potential for demand reduction and improved energy efficiency. However, Forum Energii argue that the sector’s complexity and a lack of data mean that the industry has been largely neglected in Polish energy policy and law.
