About the report
Basis for preparing the report
Although the Biedronka chain is not currently subject to formal reporting obligations under the CSRD or ESRS, we believe that as a market leader, we have a responsibility to set high standards in terms of transparency and public dialogue.
Biedronka's Sustainability Report has been published annually since 2020. The report covers the period from 1st January 2024 to 31st December 2024. All data refers to this time frame unless exceptions are indicated in the content.
When drafting the Report, we were inspired by the provisions of Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Directive 2013/34/EU with respect to corporate sustainability reporting (the CSRD). We also considered the provisions of the Commission's Delegated Regulation (EU) 2023/2772 of 31 July 2023, which adopts European Sustainability Reporting Standards (ESRS) as well as the provisions of the Polish Accounting Act of 29 September 1994. While this Report draws on the structure and selected concepts of the ESRS, it is not formally aligned with them.
