Whistleblower protection and sustainable development – measures introduced by the legislators

Private entities employing at least 50 people as of 1 January or 1 July of a given year will be required to establish an internal reporting procedure. According to the ESRS, entities will have to disclose how they protect whistleblowers, including information on internal reporting channels, whistleblowing trainings, and measures taken to protect reporting employees. An additional obligation for the responsible entity will be to maintain reports register. They will have to implement an appropriate procedure, with penalties for non-compliance outlined in the whistleblowers protection act. – Sławomir Paruch, Karolina Kanclerz, Mateusz Krajewski comment for Kompas ESG.

Full article in Polish avialible: here.