---
title: "Sustainability Reporting"
url: "https://legal.ge/en/service/corporate-and-commercial-law-en/sustainability-reporting-en"
field: "Corporate & Commercial Law"
description: "Management and sustainability reporting for Georgian companies. Compliance with SARAS and Law on Accounting. Experts on Legal.ge."
reviewed: "2026-02-11"
updated: "2026-11-08"
publisher: "legal.ge"
---

# Sustainability Reporting

> Source: legal.ge, https://legal.ge/en/service/corporate-and-commercial-law-en/sustainability-reporting-en

Sustainability Reporting is the foundation of modern corporate transparency, going beyond traditional financial metrics. In Georgia, under the **Law on Accounting, Reporting and Auditing**, certain categories of enterprises (Category 1 entities and Public Interest Entities - PIEs) are required to submit a Management Report, which includes non-financial information on environmental and social issues. This means companies must disclose information regarding their impact on the environment, employees, human rights, and anti-corruption measures. This service helps companies prepare reports compliant with legislation and international standards (GRI, IFRS S1/S2), which is essential not only to avoid fines but also to gain investor trust.

## What does this service cover?

The sustainability reporting service covers the full cycle from data collection to report submission:

-   **Legal Obligation Assessment:** Determining whether your company falls into a category required by law to submit non-financial reporting (SARAS requirements).
-   **Materiality Assessment:** Identifying key issues that are most significant to the company and its stakeholders.
-   **Data Collection System Setup:** Establishing internal processes for accurate recording of environmental (energy, water, waste) and social (labor safety, training) data.
-   **Report Drafting:** Preparing the textual part of the Management Report in accordance with legislation and best practices.
-   **Coordination with Audit:** Collaborating with auditors to ensure alignment of non-financial information with financial statements.

## Common Real-World Scenarios

Reporting services are critical for the following entities:

-   **Category 1 Enterprises:** Large companies (assets > 50 million GEL, revenue > 100 million GEL, or employees > 250) legally required to submit a Management Report.
-   **Public Interest Entities (PIEs):** Banks, insurance companies, and listed companies required to meet the highest transparency standards.
-   **Foreign Subsidiaries:** Georgian members of international groups that need to provide data to headquarters for global sustainability reporting.
-   **Pre-IPO Preparation:** Companies planning to list shares on a stock exchange wishing to demonstrate high corporate culture to investors.

The full text is available on legal.ge after signing in: https://legal.ge/en/service/corporate-and-commercial-law-en/sustainability-reporting-en

### 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.