Ekstraklasa Clubs Increasingly Responsible
The Eighth CSR Report Shows the Largest Progress in the History of the Analysis
We present the latest, eighth edition of the comprehensive assessment of CSR performance among clubs in the PKO BP Ekstraklasa. The report “Analysis of the Responsibility of PKO BP Ekstraklasa Clubs for the 2024/2025 Season” covers nearly a full year of analysis and more than 120 indicators that helped diagnose how social, environmental, financial and governance responsibility is developing in Polish football clubs.
This year’s results show that the pace of change in clubs is clearly accelerating, and the Ekstraklasa is becoming increasingly aware of the role it plays in its communities. The study was carried out with the support of the National Freedom Institute (PROO programme) and is the result of cooperation between ISG, Sportimpakt and the Faculty of Management at the University of Warsaw.
Highest score in history – a strong development impulse for responsibility
The average club score reached 39%, the highest result in the eight-year history of the study. This is a significant increase compared to previous editions and a sign that Polish clubs are becoming more aware of the need for systematic CSR and good governance practices.
The largest improvements are visible in two areas:
- Society – 49% (up from 36%)
- Governance – 45% (up from 33%)
These trends stem from various factors: implementing and publishing child safeguarding policies, improving internal regulations and procedures, and adopting more transparent organisational standards. Many clubs are also communicating their activities more openly, which translates into increased transparency.
The environmental area remains the least developed, with a score of 23%, similar to last year.
Leaders of responsibility: Widzew Łódź and new contenders for the title of the most mature clubs
For the third consecutive year, Widzew Łódź ranks as the CSR leader. The club stands out not only through the scale of its activities but also through the implementation of policies, standards and strategic documents that remain uncommon in Polish sport. Widzew achieved the highest scores across all three CSR areas and improved in each of them compared to last season.
Right behind the leader were:
- Cracovia – showing broad engagement in social initiatives, process professionalisation and an increasing focus on education and gender equality.
- Lechia Gdańsk – distinguished by an advanced child protection system, transparent procedures and growing attention to organisational governance.
Significant progress was also observed in Lech Poznań, Piast Gliwice and Puszcza Niepołomice.
New element: financial responsibility analysis
For the first time, the report includes a dedicated section on sustainable financial management, representing a major methodological expansion. The goal was to assess the financial stability of clubs based on four key indicators related to liquidity, operating cash flows and capital structure.
Key findings:
- Widzew Łódź is the only club meeting all four indicators.
- Five clubs meet none of them, which may signal a difficult financial situation.
- The least frequently met indicator is “financial balance”, meaning many clubs still spend more than they earn.
- Only five clubs generated positive operating cash flows in at least two of the last three seasons.
Financial responsibility has long been overlooked, even though it directly influences the clubs’ capacity to conduct social, sporting and organisational activities. This analysis can serve as a starting point for broader discussion about the financial sustainability of Polish football.
Key trends: inclusion, education, transparency
The report highlights several dynamic trends shaping club development in the 2024/2025 season:
1. Strengthening child safeguarding
This is the most notable improvement. Clubs have widely introduced and published safeguarding policies, codes of conduct, procedures and designated contact points responsible for child safety. This represents a crucial foundation for trust and academic professionalism.
2. Strong shift toward education and health promotion
In the social area, the highest increases relate to:
- health promotion and disease prevention,
- promotion of grassroots sport,
- gender equality,
- communication of fair-play principles.
This shows that clubs are increasingly using their social influence responsibly.
3. Professionalisation of structures and procedures
More and more clubs:
- publish financial statements,
- communicate ownership structures,
- implement ethical codes,
- provide explanations for board decisions.
These steps bring Polish football closer to European governance standards.
How the report was created
The analysis includes:
- 127 CSR indicators,
- three areas of social responsibility: society, environment, governance,
- a new area: financial responsibility,
- independent assessments of each club conducted by at least two researchers.
Each club received a preliminary evaluation and had the opportunity to provide additional materials, ensuring accuracy and methodological reliability.
Conclusions: Ekstraklasa is maturing, but further steps are needed
The 2024/2025 report shows that:
- Polish clubs are increasingly aware of their responsibility,
- many areas are undergoing rapid modernisation,
- the key challenges remain environmental responsibility and financial sustainability.
Achieving long-term change will require further education, measurable environmental goals and consistent governance procedures.
Full report
We invite you to explore the complete document, including detailed results, methodology, multi-year comparisons and examples of best practices among clubs.
Contact:
dr Paweł Zembura – pz@govsport.eu
Co-financed by the National Freedom Institute – Center for Civil Society Development as part of the Governmental Civic Organizations Development Program (PROO) for 2018-2030.
Contract Signing Date: 06.06.2025
Total Funding Amount: PLN 200.000,00
