Enetecs: ESG reporting as a strategic tool for a Polish engineering SME

Enetecs is a Kraków-based (Poland) engineering office specialising in electrical solutions and automation and instrumentation (I&C) for industrial and the energy sector. The company works on projects across photovoltaics, energy storage, hydropower, waste-to-energy facilities and nuclear power plant supply chains. Enetecs holds an ISO 14001 environmental management certificate and actively supports Poland’s energy transition.

Enetecs wanted to go beyond ad hoc sustainability activities and build something more structured: a clear long-term sustainability strategy and its first professional ESG report for the 2024 financial year.

As a project partner for key sectors of the economy – energy and waste management – the company operates at the centre of the climate transition. A credible ESG report would strengthen its position with demanding contractors, including local governments and private investors, and prepare the organisation for upcoming regulatory requirements.

As an SME, Enetecs needed an approach that was cost-efficient and proportionate to its size – without placing an excessive administrative burden on its team, but without compromising on data quality or market credibility.

Civitta proposed a comprehensive advisory approach focused on linking Enetecs’ business model directly to the three pillars of ESG  in the context of Poland’s decarbonisation agenda and the broader energy transition.

The report was developed in accordance with the Voluntary Sustainability Reporting Standard for non-listed SMEs (VSME), developed by EFRAG. Civitta helped Enetecs make the strategic decision to adopt the more ambitious Option B, combining the basic and comprehensive modules of the standard. A full double materiality assessment was conducted, examining both the impact of the company’s operations on the environment and the financial materiality of climate change and regulatory developments on the company’s financial health. Structured stakeholder engagement was a central part of mapping the most material topics.

The work was done in close collaboration with Enetecs’ management board and engineering team. Civitta translated the technical aspects of the company’s projects – energy efficiency indicators, greenhouse gas emissions calculations, EU Taxonomy KPIs for turnover, CapEx and OpEx – into the standardised language of ESG reporting.

Civitta delivered a complete, standalone Enetecs Sustainability Report for 2024, compliant with EFRAG’s VSME standard. Key outputs included:

• Calculation of energy consumption and greenhouse gas emissions, with reduction targets set for subsequent years
• Disclosure of EU Taxonomy financial metrics, broken down by turnover, CapEx and OpEx KPIs
• Full mapping of the workforce structure across gender, health and safety, and remuneration and training systems for 54 employees
• Formalisation of policies on human rights, employee grievance mechanisms and anti-corruption procedures

Beyond the report itself, the project helped Enetecs develop a Sustainability Strategy for 2025–2035 – making ESG an integral part of long-term business planning and market positioning, not just a reporting obligation.

1. Voluntary ESG reporting is a competitive advantage, not just compliance: for SMEs operating in regulated supply chains, publishing a credible ESG report ahead of any formal legal obligation strengthens market positioning and helps identify risks before they become costly.
2. The right standard matters: choosing the VSME Option B – combining basic and comprehensive modules – gave Enetecs a report that is both proportionate to its size and credible to large business partners and public institutions.
3. Translation between technical and ESG language is where the real work happens: Enetecs had the data. Civitta’s job was to turn engineering metrics, project indicators and financial figures into a structured, standardised disclosure that works for investors, clients and regulators alike.