Corporate Governance for Sustainable Development (ESG) Reporting in Poland
ポーランドにおける持続可能な開発（ESG）報告のためのコーポレートガバナンス (AI 翻訳)
A. Weremczuk, Mariusz Chądrzyński, Sylwester Kozak, K. Bokszczanin
🤖 gxceed AI 要約
日本語
本論文は、ポーランドにおけるESG報告義務に関する企業役員の法的責任を評価する。CSRDと改正ポーランド会計法の分析を通じて、経営陣と監査役会の役割を明確化。ESG情報の信頼性向上と非遵守リスクを指摘。
English
This paper evaluates corporate officer liability for ESG reporting duties in Poland, analyzing the CSRD and amended Polish Accounting Act. It clarifies management and supervisory board responsibilities, highlighting improved credibility and non-compliance risks.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
ポーランドのCSRD導入は、日本におけるSSBJ基準の実装や有報でのサステナビリティ開示義務化の参考になる。特に役員責任の明確化と保証要件の導入が示唆に富む。
In the global GX context
This paper provides a detailed case study of CSRD implementation in Poland, illustrating how EU disclosure requirements translate into national law. It is relevant for global scholars tracking the evolution of mandatory ESG reporting and corporate governance integration.
👥 読者別の含意
🔬研究者:Comparative legal analysis of ESG reporting duties under CSRD, useful for understanding EU member state transposition.
🏢実務担当者:Highlights specific compliance obligations for management and supervisory boards in Poland, relevant for multinational firms operating there.
🏛政策担当者:Demonstrates how enforcement and liability frameworks can enhance ESG disclosure credibility, informing regulatory design.
📄 Abstract（原文）
The research evaluates the degree of corporate-organ liability which affects management teams and supervisory board members regarding their sustainability (ESG) reporting duties in Poland. The research examines ESG reporting obligations under Polish law through analysis of the 2022 Corporate Sustainability Reporting Directive (CSRD) and the modified Polish Accounting Act. The research uses a doctrinal and comparative legal approach to study EU and Polish legal frameworks and official documents from the European Commission and Polish Ministry of Finance and academic and professional literature from law and economics and sustainability fields. The research shows Poland has established managerial sustainability disclosure accountability through its EU requirement implementation process. The management boards of CSRD entities must create reliable ESG reports which they must publish as part of their management reports before submitting them to statutory auditor assurance. The supervisory boards of companies must continuously oversee reporting activities and provide official statements about ESG report completeness and accuracy. The integration of ESG matters into corporate governance structures demonstrates a wider business strategy evolution which incorporates sustainability principles. The combination of European Sustainability Reporting Standards (ESRS) with mandatory assurance requirements will lead to better non-financial data credibility. The research demonstrates that Polish businesses face multiple obstacles during implementation because only 14% of them fulfill the new requirements which creates substantial legal and reputational risks for non-compliance. The Polish legal framework now explicitly defines ESG reporting duties for managers who must handle sustainability information as part of their fiduciary obligations. The new reporting requirements will create long-term benefits by increasing transparency levels and building stakeholder confidence while promoting sustainable business value development.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.5171/2025.4641325first seen 2026-05-05 23:11:05
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