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Poland

Pillar I: The State’s duty to protect human rights 

7. Planned and ongoing activities [page 27]

“Training in business and human rights based on the United Nations Guiding Principles on Business and Human Rights run by the Ministry of Foreign Affairs for heads of embassies, consulates-general, and Polish institutes, and in CSR/RBC, business and human rights, and corruption prevention run by the Ministry of Economic Development for individuals delegated to work in Trade and Investment Promotion departments and the Permanent Representation of the Republic of Poland to the OECD”.

Pillar II: The Corporate Responsibility to Respect Human Rights

2. Dialogue and Exchange of Knowledge and Experience in Implementing CSR [page 30]

“There are four categories of corporate activities that relate to corporate social responsibility: corporate governance, employees, the environment, and the product. The activities conducted within these categories may include: the shaping of an ethical organisational culture, codes of ethical conduct, risk management, communication of CSR/RBC activities through disclosure of non-financial data (social reporting, integrated reporting), anti-corruption measures; (…).”

3. Non-financial reporting: implementation of Directive 2014/95/EU [page 31]

“The implemented provisions of the directive aim to increase the transparency of information with respect to corporate social responsibility (CSR) presented in the activity report (in the form of a statement) or in a separate report on environmental, social, and occupational issues, respect for human rights, and anti-corruption measures.”

Appendix 1: International non-binding mechanisms and international legal framework in force in Poland in relation to business and human rights

International non-binding mechanisms [page 55]

“Corporate responsibility for infringements of international human rights standards/norms is provided for in non-binding mechanisms. In this regard, besides the UN Guiding Principles on Business and Human Rights, the following documents should be mentioned: (…)

2. 10 Principles of the Global Compact, an initiative of the UN Secretary-General: A declaration from 2,000 containing voluntary commitments for those enterprises that signed it. The document covers the principles of human rights, labour law, environmental protection, and anti-corruption provisions. The declaration was signed by 82 entities from Poland;

International legal framework in force in Poland [page 56]

“In international law, there are no treaty provisions that impose obligations on international enterprises to respect human rights and make them liable for human rights infringement. Nevertheless, in certain multilateral conventions, states undertake to establish their jurisdiction over the extraterritorial activities of legal entities falling within the scope of the convention in question. Treaties of this kind provide for the obligation to introduce criminal liability for legal entities in national legislation. The agreements of this type to which Poland is a party include: Council of Europe Criminal Law Convention on Corruption of 27 January 1999 (Journal of Laws of 2005, Item 249) (…) ”.

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