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ESG Reporting Guidelines Guide for issuers

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Summary

The ESG reporting Guidelines for GPW Listed Companies have been prepared in line with national and European Union regulations, including the Accountancy Act implementing the Non-Financial Reporting Directive and the Directive itself (NFRD/CSRD), the Sustainable Finance Disclosure Regulation (SFDR) and the EU Taxonomy Regulation at EU level, as well as the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) at the global level. The Guidelines are also based on the top corporate governance standards defined in the Best Practice for GPW Listed Companies 2021.

Source
Issuer

Poland

Year

2021

Region

Europe

Issuer (type)

Warsaw Stock Exchange (Giełda Papierów Wartościowych w Warszawie (Stock Exchange)

Instrument type

Guidelines

Disclosure instrument

Yes

Geographical scope

National

Mandatory or voluntary

Voluntary

Collaborators

European Bank for Reconstruction and Development

Text analysis

    • Moderate 0.68%
    • Low 0.02%
    • E focus: climate change, climate risk, deforestation, degradation, emissions, energy, energy use, environment, ghg emissions, greenhouse gas, hazardous waste, land use, pollution, recycling, renewable energy, restoration, sustainable finance, sustainable products, waste, water, water management, water reuse, water risk, water use, biodiversity
    • S focus: collective bargaining, contractor fatalities, data privacy, data security, discrimination, diversity, employee training, employee turnover, forced labour, gender pay, human capital, human rights, philanthropic activities, value creation, compensation
    • G focus: audit, board diversity, bribery, business ethics, corruption, esg report, esg reporting, esg reports, financial reporting, responsible investment, risk management, accountability
    • GRI 102
    • Administrative services, Finance, Management, Manufacturing, Professional services, Public administration