波蘭如何應對歐洲 ESG 革命
How Does Poland Deal with the European ESG Revolution?
可以肯定地說，作為歐盟 (EU) 成員國的歐洲國家之間的一體化水平處於最高點。 政治精英對烏克蘭戰爭的反應證明了這一論點。 然而，歐盟國家不僅在政治上而且在經濟上越來越接近。
波蘭公司利用法國資本在德國投資的情況並不少見。 這種水平的整合為希望在其他歐盟國家繼續開展業務的跨國公司帶來了巨大的責任。 他們需要同時滿足其開展業務的每個政府實施的不同環境、社會和治理 (ESG) 相關法規。 波蘭企業在 ESG 方面面臨哪些挑戰？
2014 年實施的歐洲議會指令 2014/95/EU 規定了歐洲公司需要如何披露其非金融資產和多元化信息。根據該文件，自 2018 年以來，波蘭最著名的公司被要求發布 ESG 報告。同時，波蘭公司還必須配合波蘭國家法律，並以不同的條款發布 ESG 聲明。整個過程被視為混亂和官僚主義。
最後，在 2021 年，歐盟委員會更新了其非財務報告規定。無論他們位於哪個國家，歐盟的所有企業參與者都將遵循相同的規則並發布相同類型的報告。似乎，至少在 ESG 報告方面，跨國公司的情況變得更加直截了當，但這只是冰山一角。
假設一家波蘭公司想與德國承包商就一個項目進行合作。過去，兩家公司會同意主要基於財務標準並肩工作，希望為雙方帶來利益。如今，ESG 價值觀置於雙方合作者之間，必須在雙方決定合作之前仔細驗證。例如，從 2023 年開始，德國企業必鬚根據在德國實施的 ESG 法規驗證其供應鏈。
波蘭公司在其對應的原產國實施的 ESG 法規方面面臨巨大挑戰。 為了進一步促進歐洲跨國公司之間的伙伴關係，歐洲議會需要為所有歐盟成員國採用共同標準。 目前，波蘭公司不得不依賴德勤或畢馬威等諮詢公司，這些公司擁有全球專業知識並幫助處理此類問題。
It is safe to say that the level of integration between European nations being members of the European Union (EU) is at its highest point. The response of political elites to the war in Ukraine proves that thesis. However, EU nations have been not only getting closer and closer to each other politically but also economically.
It is not uncommon to see Polish companies use French capital to invest in Germany. This level of integration brings tremendous responsibility to multinational companies that want to continue their business in other EU countries. They need to simultaneously fulfill different Environmental, Social, and Governance (ESG) related regulations implemented by each government in which they conduct business. What are the challenges Polish enterprises are facing when it comes to ESG?
EU Regulations vs. National Law
The directive 2014/95/EU of the European Parliament implemented in 2014 regulates how European companies need to disclose their non-financial assets and diversity information. According to that document, since 2018, the most prominent Polish companies have been required to publish ESG reports. Concurrently, Polish corporations had to also cooperate with the Polish national law and issue ESG statements on different terms. The whole process was seen as messy and bureaucratic.
Finally, in 2021, the European Commission updated its non-financial reporting regulations. No matter what country they are based in, all corporate actors in the EU will follow the same rules and issue the same type of reports. It seems that, at least when it comes to the ESG reporting, the situation for multinational corporations has become much more straightforward, but that is just the tip of the iceberg.
Let’s say a Polish company wants to cooperate with German contractors on a project. In the past, both companies would agree to work side by side primarily based on financial criteria, hopefully bringing benefits to both actors. Nowadays, ESG values are placed between both collaborators and must be carefully verified before the two parties decide to team up. For example, starting from 2023, German companies must verify their supply chains based on the ESG regulations implemented in Germany.
It means for Polish enterprises that obeying the Polish rules is simply not enough anymore. Now, they also need to submit to rulings passed in the country where their collaborators are registered, in this case—Germany. If the same company uses financing from a French bank or is supported by a French investment fund, it will also need to accept French rules and adapt to them. Perhaps this type of issue will also be solved in the future by the European Commission, and laws from different countries will be unified. Still, it remains a significant obstacle for now.
Polish companies face substantial challenges regarding the ESG regulations implemented in the countries of origin of their counterparts. To further boost partnerships between European multinational corporations, the European Parliament needs to adopt common standards for all EU member states. For now, Polish firms have to depend on consulting companies like Deloitte or KPMG, which have global expertise and help deal with this type of issue.
Deloitte Sustainability Consulting CE. “Raportowanie ESG w Praktyce.” Https://Www2.Deloitte.Com/Content/Dam/Deloitte/Pl/Documents/Prezentacje-Webinary/Pl_webinar_15_06_2021_Raportowanie-ESG-w-Praktyce.Pdf, 2021.
INFOR. Obowiązek Raportowania Niefinansowego ESG . 2021, https://ksiegowosc.infor.pl/obrot-gospodarczy/spolki/5175887,Obowiazek-raportowania-niefinansowego-ESG.html.
My Company Polska. ESG, Czyli Zmień Się Albo Zgiń! 2021, https://mycompanypolska.pl/artykul/esg-czyli-zmien-sie-albo-zgin/8173.
Rzeczpospolita. ESG Jest w Polsce Na Początku Drogi. rp.pl, 2021, https://www.rp.pl/forum-esg/art19190411-esg-jest-w-polsce-na-poczatku-drogi.
The European Parliament . DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014. Official Journal of the European Union, 2014, http://data.europa.eu/eli/dir/2014/95/oj.
About the Author
Patryk Chojecki is a researcher and writer at Taiwan Architecture and Building Center. He is currently a graduate student at National Chengchi University in Taipei. He is passionate about all topics related to international politics, environment, and international political economy.
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