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.