This Phase 4 Two-Year Written Follow-up report on Poland by the OECD Working Group on Bribery evaluates the implementation of the recommendations in the Phase 4 Evaluation report on Poland’s implementation of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2021 Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. It was adopted by the OECD Working Group on Bribery during its plenary meeting on 10-13 December 2024. The report is part of the OECD Working Group on Bribery’s fourth phase of monitoring, launched in 2016. Phase 4 looks at the evaluated country’s particular challenges and positive achievements. It also explores issues such as detection, enforcement, corporate liability and international co-operation, as well as unresolved issues from prior reports.