Legal Environment for Sustainability Issues

Directive 2013/34/EU on the annual financial statements, consolidated financial statement and related reports of certain types of undertakings

Art. 49b of the Act on Accountancy: obligations concernig non - financial reporting

Directive 2022/2464 amending i.a. Accounting Directive as regards corporate sustainability reporting

Delegated Regulation 2021/2178 specifying the content and presentation of information concerning environmentally sustainable economic activities

Communications from the Commission — Guidelines on non-financial reporting (methodology for reporting non-financial information) and Supplement on reporting climate - related information

Directive 2014/95/EU amending i.a. Accounting Directive on disclosure of non-financial and diversity information by certain large undertakings and groups

Paris Agreement to Framework Convention of the United Nations on Climate Change adopted in Paris in 12 December 2015

Regulation 2019/2088 on sustainability‐related disclosures in the financial services sector

Regulation on establishment of a framework to facilitate sustainable investment