Sustainable business is the future – an interview with Łukasz Broniewski, Management Board Member and co-founder of the Climate&Strategy Foundation, and expert with the Climate Coalition. The interview was published in a supplement to Rzeczpospolita on April 22, 2025.
What actions can companies take to genuinely contribute to environmental protection, rather than just engaging in so-called greenwashing?
Łukasz Broniewski: Environmental protection is a broad topic, but if we’re talking about the impact on climate change, companies should focus first and foremost on what is measurable and what directly translates into the reduction of greenhouse gas emissions. The first step should be an analysis of the company’s environmental impact. And this doesn’t mean just the carbon footprint of operational activities, but the entire value chain, because that’s where the biggest sources of emissions and the greatest potential for climate impact often lie. Another important element is climate education, both internally (for employees) and externally (for clients and stakeholders). Employees should understand the reasoning behind the actions taken, and clients should be aware of how their choices impact the climate. At the same time, it’s worth examining the business strategy and asking whether it aligns with the direction of climate transformation. At the Climate&Strategy Foundation, we support companies at all of these stages: from building carbon footprint calculation models, through educational programs for staff and management, to planning and implementing decarbonisation and emissions reduction strategies. Importantly, we support the SME sector free of charge, providing them with tools and access to a knowledge base.
Can sustainable development be a source of competitive advantage for companies, or is it rather a cost that must be borne?
Ł.B.: It definitely brings long-term benefits. Companies that are already investing in data collection, management systems, and emissions reduction initiatives gain access to more favorable financing, build stronger relationships with partners, and become more resilient to disruptions in supply chains.
Sustainable development is also a response to growing expectations from clients and business partners, who are increasingly paying attention to transparency and genuine engagement with environmental issues. ESG reporting is no longer just an obligation, it’s becoming a tool for building competitive advantage based on efficiency, innovation, and trust. Our experience shows that real action doesn’t have to be costly or difficult. What’s key is proper data structuring, integration of information across departments, and phased planning. Often, this type of inventory reveals opportunities for optimisation, savings, or the implementation of innovative solutions.
How can companies measure and report their environmental impact in a transparent and reliable way?
Ł.B.: The process should start with a proper diagnosis, also across the company’s entire value chain. In Scope 3 (emissions linked to the full value chain that are not directly controlled by the company but result from its activities), we often find most of the emissions and the biggest challenges: lack of data from partners, low data quality, and inconsistent standards. At the Climate&Strategy Foundation, we support companies in building calculation models tailored to their scale and specifics, both for large organisations and industry associations. For small and medium-sized enterprises, we offer a free carbon footprint calculator that covers all three emission Scopes. Thanks to this, even smaller companies can analyse their climate impact and prepare for future reporting requirements. However, the most important thing is not to treat reporting as an end in itself. A report is a tool that helps collect data, organise processes, understand a company’s climate impact, and plan actions. Reporting alone won’t stop climate change, but it can be the first step toward real change.
What are the most common concerns entrepreneurs have about implementing pro-environmental strategies, and how can they be overcome?
Ł.B.: The most frequently cited barriers are high costs, complexity of the issues, and regulatory uncertainty. But many companies already have access to part of the data needed for carbon footprint calculations, they just need to organise and integrate it. It’s also worth remembering that climate action doesn’t have to be revolutionary. Often, gradual, well-planned changes that respond to a company’s specific needs work better. Here, the role of internal education and communication is key, so that ESG is seen not as an imposed obligation, but as part of the company’s growth strategy.
What role do legal regulations and international initiatives (e.g. ESG, the EU Green Deal) play in shaping business environmental responsibility?
Ł.B.: Regulations set the direction, raise ambition levels, and create a level playing field for all. But it’s up to companies to decide if and how they’ll use this momentum. We are currently in a transitional period, the Omnibus package delays some reporting obligations, but it doesn’t halt the global trend. On the contrary, climate change is progressing, and regulations in other parts of the world (China, Japan, Australia) are only accelerating. That’s why we encourage companies to use this time as an opportunity to prepare: build data collection systems, develop emissions reduction plans, and test tools. It’s an investment in the organisation’s resilience and long-term competitiveness.
