Sustainability reporting obligations in the context of the limitation of the right to information on the environment and its protection
DOI:
https://doi.org/10.31261/PPGOS.2024.01.06Keywords:
sustainable development, limitation of the right, right to environmental information, environmental protection, CSRD DirectiveAbstract
The purpose of this study is to identify the legal problems related to the obligation to report on sustainable development, which arise from the norms contained in European Union acts, juxta-posed with the restriction of the right to information on the environment and its protection under national legislation. The content of the reporting obligation is discussed, the entities subject to it are indicated and the general principles of reporting under the CSRD are summarised. Subsequently, the right to information on the environment and its protection was analysed in terms of subject and object scope, referring to the Constitution of the Republic of Poland, as well as to the Act on the provision of information on the environment and its protection, public participation in environmental protection and environmental impact assessments. In this context, the question of the impact of the limitation of the right to information on the environment and its protection on
the implementation of the sustainability reporting obligation was answered.
References
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