Poland – Corporate law & governance


Pillar II: The corporate responsibility to respect human rights

2. Dialogue and exchange of knowledge and experience in implementing CSR [page 29]

“There are four categories of corporate activities that relate to corporate social responsibility: corporate governance, employees, the environment, and the product”.



10. Ministry of Culture, National Heritage and Sports

Implementation of the equal-treatment policy in sports

3. Promoting the participation of women in management structures of Polish sports associations and encouraging them to implement the recommendation following from the Good Governance Code for Polish Sports Associations (PZS), which indicates that women should constitute at least 10% of the PZS board composition if women account for more than 30% in national teams managed by the given PZS and at least 30% if there are more than 50% women in national teams.

Although the Good Governance Code for PZS is a non-legislative tool and does not constitute a source of rights or obligations directly for the addressees, it provides an opportunity to promote desirable models without interfering with the autonomy of the sports movement. – page 29

2. Ministry of Development Funds and Regional Policy

Responsible business – promoting due diligence standards

The effectiveness of activities carried out so far in the form of cooperation within the Advisory Board for Sustainable Development and Corporate Social Responsibility encourages further development of the initiative and dialogue with representatives of various institutions and sectors. Therefore, the activities of the Advisory Board for Sustainable Development and Corporate Social Responsibility will be continued in the years to come. Within the framework of the Advisory Board’s work, plans involve a continuation of activities in the field of promoting standards related to respect for human rights in business activity of enterprises. A significant role in this respect will be played by the Working Group for Relations with Individuals Performing Work. The scope of tasks of the Working Group will be determined each time by the Advisory Board for Sustainable Development and Corporate Social Responsibility within the framework of annual action plans. The plans of the Working Group include, among others, the following activities:

·       promotion of the handbook entitled: “CSR Guidebook to Safe and Sustainable Work Environment” consisting in distribution of the handbook in both electronic and printed versions and by establishing cooperation with centres and institutions dealing with the labour market in Poland in order to discuss the issues included in the handbook and the needs for changes in the Polish labour law system, – page 10

The issue of due diligence in the field of human rights will also be of particular interest to the Advisory Board for Sustainable Development and Corporate Social Responsibility in view of the legislative changes planned at the EU level as regards due diligence in the area of human rights and environmental issues, as well as in the field of non-financial reporting covering, among others, issues concerning the respect for human rights. Monitoring the directions of legislative changes in non-financial data reporting planned at the EU level, as well as work in areas related to non-financial reporting, constitutes one of the tasks of the Working Group on the Development of Non-financial Reporting established on 31 March 2021.  – page 11