Nowe regulacje dotyczące raportowania niefinansowego z perspektywy przedsiębiorców

This article discusses the new regulations on non-financial reporting and their impact on the position of companies. The recently adopted CSRD introduces significant changes to the scope and subject matter of ESG reporting regulations, which the Accounting Act has so far governed within the Polish legal system. Increasing public awareness of sustainable development prompts international organizations to align with its principles and promote them. This, in turn, drives European Union institutions to introduce changes to non-financial reporting within member states. The new non-financial reporting requirements compel a much wider range of businesses to publish more information about their environmental impact, business ethics practices, and supply chain management. Although the directive outlines a three-stage schedule, all entities required to report ESG in the future should focus on developing solid procedures and adopting appropriate technological tools to comply with the new non-financial reporting rules.