Top ten in compliance in 2023

1. Economic sanctions

Expect more businesses to carry out audits and resort to dedicated procedures to minimise the risk of breaching sanctions.

2. Remote working

Employers hoping to be able to say goodbye to remote working are in for a disappointment. New EU legislation stipulates that all employees will be entitled to remote working up to 24 days per year.

3. Whistleblower protection

Many businesses in Poland, especially those operating also across the EU, have already decided to implement the relevant internal procedures without waiting for Polish solutions, but they will also be forced to update their regulations once new domestic legislation comes into force.

4. Collective entity liability

Criminal law will try to tame corporations. Penalties will be differentiated according to the size of the entity subject to liability. Proof of due diligence against infringements will remain the primary means of protection against liability. There could hardly be a more tangible incentive to implementing compliance procedures. 

5. Non-financial reporting

2023 will be the time for legislative consultation and the implementation of the EU Corporate Sustainability Directive (CSRD) into Polish law. Some organisations will implement the new obligations as early as 01 January 2024.

6. EU taxonomy for sustainable activities

The CSRD will boost interest in the EU taxonomy, which aims to introduce a uniform framework for the environmental impact of investments, and to counteract sham activities (“greenwashing”).

7. Ethical supply chains

The Corporate Sustainability Due Diligence Directive (CSDD) is, alongside the CSRD, one of the main pillars of European ESG policy. The CSDD will make it mandatory to take action to respect human rights and protect the environment in supply chains.

8. Extended employee protection

Employees may soon enjoy extended protections, including: the right to be more fully informed about working conditions; access to training; the right to concurrent employment with another employer; and the prohibition of discrimination against employees on the basis of their newly granted rights.

9. Digital Services Act (DSA)

The EU Regulation 2022/2065 on Digital Services Act (DSA) will keep internet businesses occupied, as it applies not only to the largest service providers and mass social networks, but also to the broad category of intermediary and hosting providers.

10. Artificial intelligence

Planned AI regulations will directly affect solutions used for customer profiling, risk assessment (e.g. insurance or credit), analysis of job candidates, etc. It is therefore worth looking at AI service providers and their compliance with the planned direction of regulations.

Jeremiasz Kuśmierz is focused on new tech and believes it to be the foundation of future business. His global outlook is highlighted by his participation in multinational deals involving China and Europe. He spreads his work across compliance, employment, dispute resolution, and risk management.