CSRD – new obligations for entrepreneurs are coming Sustainable development. It is a slogan that is being changed by the various bodies of the European Union in all cases. An important element of sustainable development promoted at all EU levels is CSR, i.e. corporate social responsibility. Through a number of initiatives, EU bodies aim to

The European Union has made the diagnosis that a significant problem occurring in many organisations is illegal, improper or unethical activities occurring within them. In order to minimise such phenomena, a set of regulations to counteract this has been published, in the form of Directive (EU) 2019/1937 of the European Parliament and of the Council

Yesterday, the Council of Ministers adopted a draft amendment to the Labor Code, implementing in particular the directives: “work-life balance” and on transparent and predictable working conditions. According to government information, the changes will primarily concern the following issues. Holidays As regards to parental leave, employees will have an individual right to parental leave. A

Recently, the Ministry of Finance published a draft amendment to the Accounting Act, implementing EU Directive 2021/2101. Its purpose is to introduce an obligation addressed to the largest entities to prepare and publish an income tax report. This obligation applies to companies that are: an ultimate parent undertaking company (i.e. they prepare consolidated financial statements),

On 8th December 2022 significant changes to the Act on Counteracting Excessive Delays in Commercial Transactions entered into force. They focus on two main areas: facilitation, including clarification of regulations, and increasing the effectiveness of proceedings conducted by the Head of UOKiK. The deadline for submitting the report was extended from 31st January to 30th

The echoes of the proposal to introduce the so-called “windfall tax” on the excess profits of many entrepreneurs, not only from the energy sector. It caused quite a stir among taxpayers. However, there are indications that this proposal has been dropped. Today, the assumptions for the draft act on emergency measures aimed at limiting the

Recent years have brought the development of obligations in the field of non-financial reporting by entrepreneurs. Currently, the issues of broadly understood non-financial reporting in Poland concern mainly the following areas: ESG reporting – taxonomy in the EU; ESG reporting – NFRD and CSRD; ESG reporting – SFDR; tax strategy; the activities of “whistleblowers” in

Yesterday, the Government adopted a draft act amending the act on counteracting excessive delays in commercial transactions and the act on public finances. Now the Sejm will deal with the project. The proposed amendment provides solutions in two main areas: clarifying the provisions and increasing the efficiency of proceedings conducted by the Head of the

It is expected that any day, the Act of November 17, 2021 on counteracting the unfair use of contractual advantage in trade in agricultural and food products will be published in the Journal of Laws. The new act replaces the existing one. Its purpose is to implement the provisions of EU law, and in relation

Employers are increasingly considering rewarding employees for vaccination against SARS-COVID-19. From the employer’s point of view, such a solution brings specific business benefits. First of all, in the field of preventing sickness absenteeism of employees. At the moment, there are no direct legal regulations in this regard. There are some discussions to empower the employers