Corporate Sustainability Due Diligence Directive Compliance in Poland
CS3D requires large companies to conduct due diligence on actual and potential adverse impacts on human rights and the environment in their operations and supply chains.
How does CS3D apply in Poland?
CS3D applies in Poland under EU law with the same obligations as across the bloc — maximum fine At least 5% of net worldwide turnover. The national supervisory authority is the UODO (Urząd Ochrony Danych Osobowych), which handles enforcement, complaints, and notifications. Deadline: 2027-2029 (phased by company size).
- Supervisory authority: UODO (Urząd Ochrony Danych Osobowych)
- Maximum fine: At least 5% of net worldwide turnover
- Key deadline: 2027-2029 (phased by company size)
| Supervisory authority | UODO (Urząd Ochrony Danych Osobowych) |
| Maximum fine | At least 5% of net worldwide turnover |
| Key deadline | 2027-2029 (phased by company size) |
| Sectors affected | Large Companies (1000+ employees; €450M+ turnover), Financial Services |
2027-2029 (phased by company size)
At least 5% of net worldwide turnover
Large Companies (1000+ employees; €450M+ turnover), Financial Services, Manufacturing
Key CS3D Obligations for Poland Businesses
- Map and assess supply chain risks
- Implement due diligence policies
- Establish grievance mechanisms
- Monitor and remedy adverse impacts
- Report annually on due diligence
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For informational purposes only. This is not legal advice — consult qualified legal counsel.