Monitor Prawniczy
no. 9/2024
Sustainability reporting - perspectives of large, medium and small entrepreneurs and capital groups
DOI: 10.32027/MOP.24.9.16
Autorka jest radcą prawnym, Of Counsel w praktyce Finansowań i Regulacji Finansowych kancelarii Bird & Bird Szepietowski i wspólnicy sp.k.
Autor jest prawnikiem, Junior Associate w praktyce Finansowań i Regulacji Finansowych kancelarii Bird & Bird Szepietowski i wspólnicy sp.k.
Abstract
The article addresses sustainability reporting requirements.
The first section is devoted to the relevance and rationale of sustainability reporting. The section recognises the importance of reporting from an entrepreneurial development perspective, as well as examines the perspective of financial institutions towards reporting in terms of providing finance to entrepreneurs.
The article then analyses the de lege lata state of the law and describes the changes resulting from the CSRD. The article also provides a perspective on reporting sustainability information by entrepreneurs in the SME sector (including fintech). The analysis also includes
the perspective of entities that are part of large capital groups.
The article concludes with the authors’ conclusions and an assessment of sustainability reporting regulations.
Keywords
ESG, reporting, sustainability, fintech, CSRD
Literature
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