Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Radca Prawny

Authors help

  1. 1 Kos M. M.

Years help

  1. 1 2024

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Nowe regulacje dotyczące raportowania niefinansowego z perspektywy przedsiębiorców

100%
Kos M. M.
Radca Prawny
|
2024
|
vol. 41
|
issue 4
109-125
EN
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.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.