The Act of 6 December 2024 on amending the Accounting Act, the Act on Certified Auditors, Audit Firms and Public Oversight, as well as certain other acts, introduced comprehensive sustainability reporting regulations to the Polish legal system.
More topics include:
More topics include:
- Entities subject to sustainability reporting obligations
- Scope of sustainability reporting
- EU sustainability reporting standards
- Audit and sustainability reporting obligations
- Sustainability reporting requirements for groups
- European Sustainability Reporting Standards (ESRS)
- European general standards (ESRS 1 and ESRS 2)
- European environmental standards (ESRS E1-E5)
- European social standards (ESRS S1-S4)
- European governance standards (ESRS G1)
- Timetable for the implementation of sustainability reporting obligations in Poland