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Non-financial reporting – new regulations


by ​Maciej Ogórek

9 February 2024

The Council of Ministers is starting to work on new regulations on non-financial reporting. 

Information about the implementation into Polish law of regulations of the CSR Directive 2022/2464 was published in the schedule of legislative and programme works of the Council of Ministers. 

The CSRD is planned to be implemented as an amendment to the Accounting Act (and other acts). The Accounting Act is where non-financial reporting has been codified to date. Thus, it can be expected that the regulations will be extended to take into account the CSRD. 

The draft amendment is also intended to implement the Commission Delegated Directive (EU) 2023/2775 of 17 October 2023. The Delegated Directive has generally raised by 25 per cent the financial thresholds that define the size categories of companies (micro, small, medium-sized and large undertakings). The size category directly affects, for example, the (in)eligibility for simplifications envisaged in the Accounting Directive, or the obligation (or its lack) to audit financial statements.

The Council of Ministers plans to adopt the draft in the second quarter of 2024, while the CSRD must be implemented into Polish law by 6 July 2024. The draft is being prepared by the Ministry of Finance. 

Any questions about non-financial reporting? Contact our experts.


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Maciej Ogórek

Attorney at law (Poland)

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