Non-financial reporting is becoming crucial for holding companies accountable to their declared ESG (Environmental, Social, Governance) values, ensuring ethical business practices and employee well-being. ESG compliance benefits not only organisations but also employees, customers, and stakeholders, strengthening corporate governance and risk management systems.<\/p>\n
In Poland, current compliance discussions focus on three areas:<\/p>\n
Whistleblowing<\/strong> \u2013 Poland has yet to implement the EU Whistleblower Directive (deadline passed in December 2021). Existing reporting obligations cover only limited sectors like finance. However, the new government has promised to prioritise whistleblower legislation, potentially extending obligations to HR violations and corruption, which would significantly impact employers.<\/p>\n<\/li>\n Anti-corruption<\/strong> \u2013 Despite lacking prevention-focused regulations or educational campaigns, Poland has increased penalties for corruption, now up to 20 years of imprisonment. This highlights the need for companies to prioritise effective anti-corruption programs to manage significant business risks.<\/p>\n<\/li>\n Third-party due diligence<\/strong> \u2013 Due to Russia\u2019s aggression against Ukraine, EU and UN sanctions require Polish businesses to rigorously verify business partners, their affiliates, and supply chains. National law further mandates supplier verification. As there are no unified procedures, companies must develop internal compliance systems to avoid sanctions risks.<\/p>\n<\/li>\n<\/ol>\n Overall, Polish businesses need to strengthen compliance management in whistleblowing, anti-corruption, and third-party due diligence to operate responsibly and protect themselves from severe legal and reputational consequences.<\/p>\n