On February 26, 2025, the European Commission presented the first draft Omnibus package aimed at reducing administrative burdens for businesses within the European Union. The proposed simplifications include amendments to the Corporate Sustainability Reporting Directive (CSRD).
Meanwhile, the first group of companies is actively working on their first sustainability reports, following the CSRD implementation regulations introduced into Polish law in December last year. To support these efforts and draw on the lessons learned from the reporting and assurance process so far, the Association of Independent Non-Executive Directors has developed:
"Sustainability Reporting from the Perspective of the Supervisory Board: A Practical Guide to Implementing CSRD."
This Guide outlines the key responsibilities of supervisory boards in sustainability reporting. It provides a structured approach to planning these tasks and helps mitigate the risk of missing important obligations. While designed for companies subject to CSRD requirements, the Guide also serves as a source of best practices and inspiration for other organisations striving for responsible oversight of sustainability matters.
We strongly encourage all supervisory boards to use this practical tool in their work.
We also welcome any feedback and suggestions regarding the Guide’s content: This email address is being protected from spambots. You need JavaScript enabled to view it.
Download the Guide here. (Polish language version only)
