Poland – due diligence 2nd NAP

2. Ministry of Development Funds and Regional Policy

Responsible business – promoting due diligence standards

[page 10-11]

“The plans of the Working Group include, among others, the following activities:”

(…)

“- monitoring international trends concerning proposed regulatory solutions for increasing the responsibility of enterprises in the area of respecting human rights, supporting the process of 11 possible implementation of regulatory solutions in this field into the Polish legislation, creating due diligence procedures by enterprises,”

(…) “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.”

3. Ministry of Economic Development and Technology

Implementation of the UN Sustainable Development Goals (2030 Agenda)

[page 13)

“Integration of ESG (Environmental, Social and Governance) factors into long-term business strategy has become an area of increasing importance. It entails striving by entrepreneurs to balance their own expectations with those of their employees, customers, suppliers, and local communities. What is valuable – nowadays in particular – is the ability to use the perspective of viewing the company in the framework of concern for the social environment, both internal and external, as well as the natural environment. As regards the principles of corporate responsibility, the responsibility of enterprises in the processes of digitalisation and implementation of solutions based on state-of-the-art technologies is becoming an increasingly important area. Equally vital is the implementation of effective due diligence procedures for respecting human rights in business.”

5. Ministry of Finance

Implementation of the Good Practice Catalogue on due diligence for European Union importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas

[page 24]

“To [the end of complying with the EU Regulation 2017/821 on due diligence for European Union importers of tin, tantalum and tungsten, their ores, and gold originating from conflict-affected and high-risk areas), good practices are being introduced. They comprise in particular:”

(…)

“• Undertaking cooperation with the Entrepreneurship Support Department of the Polish Agency for Enterprise Development as well as the CSR and Cooperation with NGOs Unit in the Minister’s Office in the Ministry of Development Funds and Regional Policy in order to reach a wide range of entrepreneurs who are subject to the obligations under aforesaid Regulation. Due to this cooperation, an even greater number of entrepreneurs receive information/training materials (e-learning), in the area of ‘conflict’ minerals.”

(…)

“The practices identified above allow businesses to learn what benefits they gain by introducing due diligence into their supply chains, help companies introduce due diligence into their metals and minerals supply chains, as well as understand, assess and mitigate risks pertaining to responsible sourcing.”

Appendix 2 (information of the Ministry of Foreign Affairs)

GOOD PRACTICE CATALOGUE FOR FOREIGN MISSIONS IN THE FIELD OF BUSINESS AND HUMAN RIGHTS

Recommendations

[page 46]

“In their activities supporting Polish entrepreneurs, public procurement and development aid projects implementation, Polish foreign missions are guided by the following principles requiring them to:

– comply with the United Nations ‘UN Guiding Principles on Business and Human Rights’ and the principle of ‘due diligence’3 and to continuously raise awareness of the need to apply them in practice among both employees and partners of the mission”