The main objective of the assessment isto determine how Poland's environmental and socialsafeguard systems can be used in place of the correspondingBank safeguards, at sector, sub-national, or country level,and how it will apply to current and future Bank-financedoperations in Poland. This assessment will be done through asafeguard diagnostic review which involves: (i) anequivalence analysis, to determine if the Poland legal andregulatory systems are equivalent to the corresponding WorldBank's safeguards; and (ii) an acceptabilityassessment, to assess Poland's level of institutionalcapacity, procedures, and performance to implement its ownsafeguard systems, and identify gap filling measures asappropriate. Moreover, given the European Union's(EU's) convergence policy and requirements of the EUacquis communautaire which apply to all member states, theassessment is also expected to provide further insight andguidance on extending the use of country systems to othercountries with active World Bank investment portfolios. Thereport is organized in three parts. Part one presents theobjectives of the assessment, background information on theWorld Bank's policy on the use of environmental andsocial safeguard country systems, as well as Poland'slegal and regulatory framework for environmental managementand protection which includes obligations under the EUacquis communautaire, and the methodology used. Part twofocuses on the findings of the equivalence analysis, andpart three presents the findings from the acceptabilityassessment. The concluding section summarizes the mainrecommendations and next steps.