Human rights belong to everyone, no matter where they come from. Listed companies are required to respect them and report risks in that regard regardless of the country which the company, its subsidiaries and suppliers operate in.

The catalog of human rights is defined in international acts and is incorporated into many internal acts of the EU Member States. This catalog is subject to modification and new generations of these rights are still being defined.

Human rights in the context of employment relationship are guaranteed in the Constitution and the Labour Code. These include the right to work, non-discrimination, the right to holidays and the right to fair remuneration. Listed companies do not always associate the above with human rights and do not always report how they ensure them in a non-financial report.

The Non-Financial Reporting Directive, marking the areas that should be included in the non-financial report, puts the aspect of human rights on a par with other elements. The model non-financial report in this respect should describe the entirety of the company's activities, e.g.

• procedures implemented in the Company;
• references to the Code of Ethics;
• training system, and
• requirements for external suppliers.

More in discussions between Katarzyna Sarek-Sadurska and Dominika Dörre-Kolasa with representatives of The Polish Association of Listed Companies "Human rights and employees rights", "The concept of human rights", "The foundations and aims of a listed company's policy in the scope of human rights and compliance system" and "Non-financial reporting in terms of procedures aiming at protecting human rights and their results" for Parkiet.