On 13 March 2026, the act providing for exemptions from sustainability reporting obligations for 2025 and 2026 for companies not exceeding the threshold of 1,000 employees or PLN 1.9 billion in revenues came into force. The change results from EU Directive 2026/470, which is part of the Omnibus I simplification package, which radically reduces the group of entities covered by the obligation of such reporting.
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