LAW ADVICES | 28 November 2023
The report "Under the Weight of ESG: Reporting Costs for Small and Medium-sized Enterprises in Poland."
As of January 2023, the Corporate Sustainability Reporting Directive (CSRD) came into effect, introducing new regulations in non-financial reporting. Many businesses will be obligated to disclose their activities related to ESG (Environmental, Social, and Corporate Governance) issues. An ESG report allows organizations to present their initiatives concerning environmental, social responsibility, and corporate governance matters.