Poland – SMEs


Pillar II: The corporate responsibility to respect human rights

1. Implementation of the UN Sustainable Development Goals (2030 Agenda] [page 29]:

Key to ensuring success in achieving the Strategic Development Goals is their alignment with business strategies, promotion of a circular economy —environmentally friendly circulation of closed and sustainable value chains—by entrepreneurs, promotion of integrated and long-term thinking, and stakeholder engagement. Attention should also focus on the promotion of sustainable business models and the active involvement of SMEs that have limited business opportunities.


3. Ministry of Economic Development and Technology

Implementation of the UN Sustainable Development Goals (2030 Agenda)

Entrepreneurs facing unprecedented pandemic challenges need multidimensional assistance and systemic support in their transformation towards sustainable development, e.g. in terms of access to resources and knowledge on sustainable development – most SMEs are still not aware of the concept of sustainable development, lack adequate resources (human, capital) to build responsible business models. – page 13

5. Ministry of Finance

Revision of the Non-Financial Reporting Directive

a. extending the scope of entities subject to sustainability reporting obligation to:

i. all large companies,
ii. small and medium-sized listed companies, which would start reporting three years after large entities, except for listed micro-companies,
iii. large bodies of undertakings;

b. clarifying the scope of sustainability information to be reported;

c. empowering the EC to adopt uniform European standards on sustainability reporting obligatory for reporting entities; the full standard would be obligatory for large companies, while its simplified version – for small and medium-sized listed companies; – page 23

12. Public Procurement Office

The new Public Procurement Law (Journal of Laws of 2021, items 1129 and 1598)

Article 96, provides for the possibility for the contracting body to specify in the contract notice or procurement documents contract performance requirements. These requirements may also cover social aspects such as the promotion of decent work, respect for human rights and labour law, support for social inclusion (including of persons with disabilities), the social economy and SMEs, the promotion of equal opportunities and the principle of ‘accessible and designed for all’, including sustainable criteria along with consideration of fair and ethical trade, – page 34