Dyrektywa CSRD a prawa konsumentów w erze zrównoważonego rozwoju - ku większej przejrzystości i odpowiedzialności przedsiębiorstw
CSRD Directive and consumer rights in the era of sustainable development - towards greater transparency and corporate responsibility

Summary/Abstract: The growing challenges related to sustainable development are prompting the European Union to undertake intensive legislative actions aimed at strengthening the position of the consumer as an active participant in the ecological and social transformation. One of the key instruments of this policy is the Corporate Sustainability Reporting Directive (CSRD), which introduces a mandatory requirement for companies to provide detailed reporting on environmental, social, and corporate governance (ESG) issues. The aim of this article is to explore whether and how the guidelines introduced by the CSRD Directive and the accompanying European Sustainability Reporting Standards (ESRS) contribute to strengthening the enforcement of consumer rights. Based on a literature review and an analysis of the legal framework, it is indicated that mandatory ESG reporting can become an effective tool for increasing consumers' access to reliable and comparable non-financial data, thereby enabling them to make informed purchasing decisions and exert real influence on market practices. This article contributes to the ongoing debate on the role of EU regulations in shaping a more responsible and transparent market focused on the needs of modern consumers.

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