In April 2025, the Chancellery of the Prime Minister published the document “Good Practices in Sports Sponsorship by State-Owned Companies (SSP)” (original Polish title: “Dobre praktyki w zakresie prowadzenia sponsoringu sportu przez spółki z udziałem Skarbu Państwa (SSP)”) developed by the Ministry of State Assets. The guidelines aim to standardize sports sponsorship principles to ensure transparency, long-term sustainability, and political neutrality. Sponsorship is intended not only to bring tangible benefits to companies but also to support the development of Polish sport. Previous practices were often opaque and subject to confidentiality clauses, and the lack of detailed information on expenditures raised concerns among both audit institutions and the public.

The new rules are essential both for companies themselves, which must ensure the efficiency and transparency of their operations, and for clubs, sports associations, and athletes. This provides them with the assurance of fair and predictable terms of cooperation. Furthermore, the code allows citizens and the media to monitor public spending, and facilitates the assessment of compliance with the law and best practices by regulatory bodies. Overall, this promotes the stable, professional development of sports in Poland.

The most important thing, however, is that sports sponsorship should support the achievements of Polish athletes while maintaining rationality and responsibility in the spending of public funds by State Treasury companies.

Principles of the new code

1. Long-term planning – SSP Management Boards must prepare a multi-year strategy (3–4 years) and annual sponsorship plans, including a budget, goals, and methods for measuring effectiveness, which the Supervisory Board must review.
2. Continuous monitoring – The Supervisory Board evaluates and oversees the progress of sponsorship objectives. An assessment is carried out at least halfway through the strategy’s duration, and adjustments are made after obtaining approval from the Supervisory Board.
3. Business effectiveness – Sponsorship must bring measurable marketing or image benefits, and the budget must be proportional to the company’s profits.
4. Taking into account the recommendations of the Ministry of Sport and Tourism, when selecting sponsored entities and concluding contracts, information on the promoted sports and the needs of the sports sector, as published by the Ministry of Sport and Tourism, should be considered.
5. Direct contracting – SSPs should independently negotiate and conclude contracts with sponsored entities, without third-party involvement, with a clear expenditure schedule, semi-annual reporting, and phased funding.
6. Financial stability and security clauses – Agreements can only be concluded if the company is financially stable and the agreement has risk mitigation mechanisms
7. Publication of contracts – Information about new contracts must be published promptly on the SSP website.
8. Allocating part of the budget to youth – It is recommended that 20% of the value of contracts be assigned to the training of children and youth.
9. CSR and donations – The objectives and principles of CSR and charitable activities must be defined in separate company documents.

Effects in practice

New rules They will increase the transparency of public spending, allowing citizens to better understand how their funds are being spent. Thanks to clear criteria, companies will be able to better plan their marketing activities, and sport in Poland will gain in quality and professionalism.

Furthermore, the supervisory boards of companies will supervise the application of good practices, providing an additional layer of control and accountability .

The Code is not a legal act in the strict sense, but a set of best practices. Its application will be monitored, but the degree of enforcement may vary. In situations where a State Treasury company conducts sports sponsorship activities that are inconsistent with the Code of Best Practice, State Treasury representatives on Supervisory Boards are advised to submit a written request to the company’s Management Board to implement solutions consistent with these guidelines.

Ponadto, nadzór nad stosowaniem dobrych praktyk będzie sprawowany przez rady nadzorcze spółek, co zapewni dodatkową warstwę kontroli i odpowiedzialności.

Kodeks nie stanowi aktu prawnego w ścisłym znaczeniu, lecz zbiór dobrych praktyk. Jego stosowanie będzie monitorowane, jednak stopień egzekwowania może się różnić. W sytuacji, gdy spółka Skarbu Państwa prowadzi działalność sponsoringową sportu niezgodną z Dobrymi Praktykami, przedstawicielom Skarbu Państwa w Radach Nadzorczych zaleca się złożenie pisemnego wniosku do Zarządu spółki o wdrożenie rozwiązań zgodnych z tymi wytycznymi.

Summary

The new rules for sports sponsorship by state-owned companies mark a move toward greater transparency, accountability, and efficiency in the use of public funds. This approach not only simplifies current practices but also aligns with international corporate governance and ESG standards.If you want to learn more about how the new guidelines could affect your organization or if you need legal support regarding sponsorship, please contact us, and we will be happy to assist.

Sources: 

1. Chancellery of the Prime Minister. Dobre praktyki w zakresie prowadzenia sponsoringu sportu przez spółki z udziałem Skarbu Państwa (SSP) [ENG: Good practices in sports sponsorship by state-owned companies (SSP)], 2025.
2. Chancellery of the Prime Minister. Dobre praktyki w zakresie prowadzenia sponsoringu sportu przez spółki z udziałem Skarbu Państwa, [ENG; Good practices in sports sponsorship by companies with State Treasury shareholding (SSP)] [online]. Access: https://www.gov.pl/web/baza-wiedzy/dobre-praktyki-w-zakresie-prowadzenia-sponsoringu-sportu-przez-spolki-z-udzialem-skarbu-panstwa-ssp .