145-12 ESG Reporting Guidelines Guide for issuers

Summary

The ESG reporting Guidelines for GPW Listed Companies have been prepared in line with national and European Union regulations, including the Accountancy Act implementing the Non-Financial Reporting Directive and the Directive itself (NFRD/CSRD), the Sustainable Finance Disclosure Regulation (SFDR) and the EU Taxonomy Regulation at EU level, as well as the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) at the global level. The Guidelines are also based on the top corporate governance standards defined in the Best Practice for GPW Listed Companies 2021.

Thumbnail image for The ESG reporting Guidelines for GPW Listed Companies have been prepared in line with national and European Union regulations, including the Accountancy Act implementing the Non-Financial Reporting Directive and the Directive itself (NFRD/CSRD), the Sustainable Finance Disclosure Regulation (SFDR) and the EU Taxonomy Regulation at EU level, as well as the recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) at the global level. The Guidelines are also based on the top corporate governance standards defined in the Best Practice for GPW Listed Companies 2021.

Issuer

Poland

Year

2021

Region

Europe

Issuer (type)

Warsaw Stock Exchange (Giełda Papierów Wartościowych w Warszawie (Stock Exchange)

Policy Type

Disclosure

Geographical scope

National

Mandatory or voluntary

Voluntary

Global Reporting Initiative (GRI)

Voluntary Use

Main industries targeted

Finance & Insurance
Professional, Scientific, & Technical Services
Public administration
Education

Restrictiveness

High

Sustainable Development Goals (SDGs)

SDG 1: No Poverty
SDG 2: Zero Hunger
SDG 3: Good Health and Well-being
SDG 4: Quality Education
SDG 5: Gender Equality
SDG 6: Clean Water and Sanitation
SDG 8: Decent Work and Economic Growth
SDG 9: Industry, Innovation, and Infrastructure
SDG 10: Reduced Inequality
SDG 12: Responsible Consumption and Production
SDG 13: Climate Action
SDG 14: Life Below Water
SDG 15: Life on Land
SDG 16: Peace, Justice, and Strong Institutions