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SIN - Non-financila information Standard

Current 2017

The Non-Financial Information Standard was developed by the Reporting Standards Foundation and the Association of Stock Exchange Issuers. SIN enables Polish companies to fulfill the obligations of reporting non-financial information set out in Directive 2014/95 / EU, implemented to Polish law by the Act of 15 December 2016 amending the Accounting Act, Dz. Of Laws of 2017, item 61.

Issuer name

Fundacja Standardow Raportowania (FSR)

Issuer notes

FSR was founded in 2015 on the initiative of the Association of Stock Exchange Issuers, the Association of Individual Investors and the Association of Brokers and Advisers.

More information

High stress on the support for companies in reporing and non-financial information disclosure in response to Direcitve 2015/95/EC. Provide clear suggested indicators in the focus area of Management, Environment, Social and Employee,

Reporting resources

True

Organizations covered by the instrument

All Companies

Industry scope

All/none specified

ESG coverage - E (Environment)

Water, Materials & Resource Efficiency (circularity), Energy, Biodiversity & Ecosystem Services, Climate & GHG emissions, Waste & Hazardous Substances, Environmental Compliance & Risk

ESG coverage- S (Social)

All

ESG coverage- G (Governance)

Structure & Leadership, Ethics & Integrity, Accountability, Anti-Corruption and Anti-Competitive Behaviour

Status

Current

Region

Europe

Date of publication

2017

Issuer type

Non-governmental organisation

Reporting requirements

Guidelines and standards for non-financial reporting

Mandatory or voluntary

Voluntary

The geographical scope

National/federal

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