We present you with the 11th edition of the GEM Poland Report, which provides the picture of entrepreneurship in Poland against the background of countries of Europe and other parts of the world in the second year of COVID-19 pandemic. The Report contains key data showing the evolution of the Polish society’s perception of entrepreneurs, changes in Poles’ entrepreneurial intentions and actual business activity, as well as motivations that prompted people to start or withdraw from running a business. We cite the results of experts’ assessment of the conditions for starting a business. The chapter on women and men’s entrepreneurship is enriched with an assessment of the conditions for women’s entrepreneurship. In addition, we have included data to answer questions such as whether the pandemic accelerated digital transformation of businesses and what attitudes they adopted towards concepts like sustainability and social responsibility. Start-ups have a permanent place in the Report as well, with the final chapter dedicated to them. We warmly invite you to read the Report!