Act on Accountancy
Art. 49b of the Act on Accountancy: obligations concernig non - financial reporting
This grounds for publication by the Polish entities of information on sustainability issues are provided in the Act of 29 September 1994 on Accountancy.
The obliged entities have to add a statement on non - financial issues to the statement on activity. Such a statement has to comprise of:
1) a brief description of the entity's business model;
2) key non - financial indicators related to the entity's activity;
3) a description of the policies applied by the entity in relation to social, employment, natural environment, respect for human rights and anti - bribery, as well as results of application of these policies ;
4) a description of due diligence protocols - if applied by the entity in relation to the policies, referred to in the policies referred to in p. 3
5)a description of material risks related to the entity'e activity which could adversely impact the issues referred to in p. 3, including the risks connected with the entity's products or its relations to external environment, including counterparties and description of how these risks are managed.