# Accounting Act – sustainability reporting

Act of 29 September 1994 on accounting (ustawa o rachunkowości)

- Status: Amendments pending
- Legal order: Poland
- Legal area: Sustainability reporting
- Dz.U. 2026 poz. 522 (consolidated text), as amended; transposition of the CSRD – Dz.U. 2024 poz. 1863, Dz.U. 2025 poz. 1020, Dz.U. 2026 poz. 333
- Business profile: Mining, Smelting, Semi-fabrication, Recycling, Product manufacturers

## In brief

Transposition of the CSRD (Chapter 6c). Stop-the-clock: Group II from 2027, Group III from 2028. Group I undertakings with ≤ 1,000 FTEs or ≤ PLN 1.9 billion revenue may refrain from reporting for 2025–2026.

## Key obligations

- Sustainability reporting in a separate section of the management report – large undertakings and SME issuers (Art. 63r(1))
- Consolidated sustainability reporting – parent undertaking of a large group (Art. 63x(1))
- Preparation of the management report in the single European electronic format (Art. 63zc)
- For 2025–2026 option not to perform the obligations where there are ≤ 1,000 FTEs or ≤ PLN 1.9 billion revenue – decision of the head of the entity (Art. 84a)
- Group II – financial years beginning after 31.12.2026; Group III – after 31.12.2027 (Art. 14(5)(2)–(3) of the Act of 6.12.2024 as worded on 9.07.2025)

## Competent authority

Registry court (National Court Register, KRS), Polish Financial Supervision Authority (KNF) (issuers), Polish Agency for Audit Oversight (PANA) (supervision of assurance)

## Penalties

Fine or imprisonment of up to 2 years for failure to prepare the management report or for unreliable data (Art. 77(2)); fine for failure to submit to assurance (Art. 79(1a)).

## Entry into force

01.01.1995

## Application

Chapter 6c from 1.01.2025; Group I – financial years from 2024; other large undertakings – financial years from 2027

## Key dates

- 12.08.2025: Entry into force of the Act of 9.07.2025 (Dz.U. 2025 poz. 1020) – stop-the-clock
- 14.03.2026: Entry into force of the Act of 27.02.2026 (Dz.U. 2026 poz. 333) – Art. 84a
- 20.10.2026: Adoption by the Council of Ministers of draft UC155 (implementation of Directive 2026/470)
- 01.01.2027: Start of the financial years for Group II (as currently worded)

## Pending changes

Draft UC155 – Act amending the Accounting Act and certain other acts – thresholds of > 1,000 employees and > PLN 1.9 billion revenue; adopted by the Council of Ministers on 20.10.2026.

## Related acts

- [Corporate Sustainability Reporting Directive – CSRD](https://igmnir.org/dane/prawo/en/eu-csrd/)
- [Omnibus I – change in the scope of the CSRD and CSDDD (Directive 2026/470)](https://igmnir.org/dane/prawo/en/eu-omnibus-i/)
- [European Sustainability Reporting Standards (ESRS)](https://igmnir.org/dane/prawo/en/eu-esrs/)
- [EU Taxonomy (Regulation 2020/852) and simplification 2026/73](https://igmnir.org/dane/prawo/en/eu-taksonomia/)

## Official sources

- [Text of the act](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU19941210591)
- [Consolidated text](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000522)
- [ISAP – Act of 6.12.2024 (Dz.U. 2024 poz. 1863)](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20240001863)
- [ISAP – Act of 9.07.2025 (Dz.U. 2025 poz. 1020)](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20250001020)
- [ISAP – Act of 27.02.2026 (Dz.U. 2026 poz. 333)](https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=WDU20260000333)
- [Chancellery of the Prime Minister (KPRM) – draft UC155](https://www.gov.pl/web/premier/projekt-ustawy-o-zmianie-ustawy-o-rachunkowosci-oraz-niektorych-innych-ustaw6)

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-pl-rachunkowosc-csrd