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Transposition of EU NFR Directive: Amendments to the Accounting Act

Poland Current 2016

It has now been transposed, content is vague due to translation, at least the minimum requirements can be observed, more information regarding requirements of reporting in the ministry report.

Organizations covered by the instrument

Large private and listed companies

Target organization notes

PIEs 500+

Industry scope

All/none specified

Disclosure venue

operational report annaul report

ESG coverage - E (Environment)

All

ESG coverage- S (Social)

Human Rights, Employment Conditions, Policies and Practices

ESG coverage- G (Governance)

Accountability, Anti-Corruption and Anti-Competitive Behaviour

Status

Current

Country

Poland

Region

Europe

Date of publication

2016

Issuer type

Governments (governmental department, agency)

Reporting requirements

Public law and regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

Go to the instrument