Sustainability Reporting Services in Georgia

Sustainability Reporting

Who prepares non-financial reporting?

A first-category-size PIE with on average more than 500 employees; subsidiaries are exempt where the group's consolidated reporting exists.

What topics does it cover?

Environmental protection, social matters, employment, human rights and the fight against corruption.

How are extractive payments disclosed?

Subsoil-use and timber-processing PIEs annually report amounts paid to the state above the 100 000 lari threshold.

Where is it published?

On the service's website within 1 month of filing; the filing deadline is 1 October of the following year.

4 min·9 Jan 2026

The Georgian Foundation of Sustainability Reporting

The Georgian foundation of sustainability reporting lies in the Law on Accounting, Reporting and Audit: through it, non-financial reporting enters the composition of the management report, the transparency of extractive-sector payments is written down, and the publication regime is defined. At the same time, the European sustainability-reporting directive, its system of standards and the global international guidance frameworks are non-Georgian — their reporting matrix cannot be transferred to a Georgian page. The page is carried by the Georgian regime of management and non-financial reporting, constructed with regard to the requirements of European Union directives.