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ESG reporting
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ESG reporting
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What is ESG?
Environmental protection, corporate social responsibility and corporate governance are issues that will require particular focus from many businesses in the upcoming years. New legal acts regulate and set the standards for sustainable and responsible business.
ESG
(Environmental, Social and Corporate Governance), the cornerstone of economic transition, describes the rules for reporting non-economic development indicators.
ESG in business
Real and measurable requirements for businesses when it comes to the protection of natural environment and community, and management standards, allow them to analyse, report and improve their practices. Our experts take a closer look at challenges that the new ESG legislation poses to enterprises.
5/12/2024
ESG reporting – what is double materiality and why does it really matter? »
The European Sustainability Reporting Standards require reporting of all impacts, risks and opportunities that have been identified as material during a double materiality assessment.
27/11/2024
New ESG reporting obligations – the Sejm passes resolution transposing the CSRD »
The lower chamber of the Polish parliament (Sejm) passed the bill amending the Accounting Act, the Statutory Auditors, Audit Firms and Public Oversight Act and certain other acts on 21 November 2024.
16/10/2024
Bill on ESG reporting up for the Sejm’s debate »
The bill implementing the CSRD Directive has been presented to the Sejm.
7/08/2024
Grants and soft loans for green transition from NRRP »
August will see new calls for proposals from businesses to finance investments in green transition from the National Recovery and Resilience Plan (NRRP).
21/03/2024
Corporate Sustainability Due Diligence Directive (CSDDD) »
The Council of the European Union endorsed on 15 March 2024 the Corporate Sustainability Due Diligence Directive (CSDDD or CS3D).
9/02/2024
Non-financial reporting – new regulations »
The Council of Ministers is starting to work on new regulations on non-financial reporting.
15/09/2023
The German Supply Chain Due Diligence Act and its impact on Polish businesses »
The German Supply Chain Due Diligence Act adopted in 2023 extends considerably the due-care-in-business obligations of German enterprises and their business partners.
2/08/2023
Non-financial corporate reporting – new obligations for thousands of businesses »
The current legislation provides for mandatory non-financial reporting for the largest legal entities only. It is basically regulated in Article 49b of the Accounting Act, which lists only the general components of a non-financial statement.
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Monika Behrens
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