The bill implementing CSRD also includes labour law issues
The Sejm has passed a bill implementing the Directive on Corporate Sustainability Reporting (CSRD). The new regulations will broaden the current extent of non-financial reporting by including social and environmental issues. Furthermore, entities that meet at least two of the following three criteria: i) more than 250 employees, ii) revenues greater than EUR 40 million a year, or iii) assets in excess of EUR 20 million, will become subject to the bill’s obligations already from 31 December of this year.
The ‘S’ reporting standards also include labour law issues. In accordance with the EU Directive’s standards, entrepreneurs will have to report on such issues as: working conditions (e.g. working time and occupational health and safety standards) and equal treatment and opportunities (e.g. equal pay regardless of gender).
The bill has now been referred to the Senate for further work.