Related Rule
Poland
Practice Relating to Rule 115. Disposal of the Dead
Section A. General
Poland’s Procedures Governing the Interment of Soldiers Killed in Action (2009) defines “Emergency burial” as “[a] burial, usually on the battlefield, when conditions do not permit evacuation for burial in a cemetery”. 
Poland, Norma Obronna NO-02-A053:2004, Działania wojenne Procedury pochówku poległych i zmarłych, enacted by decision No. 134/MON related to the Approval and Enforcement of Regulatory Instruments in Respect of State Defence and Security, 21 April 2009, published in the Official Gazette of the Ministry of National Defence, No. 8, Item 99, April 2009, Section 2.1.
The Procedures further states in the section on the disposal of persons who have died in combat: “Prior to burial, the body shall be placed in a coffin or sealed container. If no coffins or other sealed containers are available, the body may be wrapped in a shroud, waterproof material, or at least a blanket.” 
Poland, Norma Obronna NO-02-A053:2004, Działania wojenne Procedury pochówku poległych i zmarłych, enacted by decision No. 134/MON related to the Approval and Enforcement of Regulatory Instruments in Respect of State Defence and Security, 21 April 2009, published in the Official Gazette of the Ministry of National Defence, No. 8, Item 99, April 2009, Section 2.4.1.
The Procedures also states: “Civilian members of the armed forces who had not participated in hostilities shall be buried in line with procedures established for the burial of the bodies of soldiers.” 
Poland, Norma Obronna NO-02-A053:2004, Działania wojenne Procedury pochówku poległych i zmarłych, enacted by decision No. 134/MON related to the Approval and Enforcement of Regulatory Instruments in Respect of State Defence and Security, 21 April 2009, published in the Official Gazette of the Ministry of National Defence, No. 8, Item 99, April 2009, Section 2.4.2.
The Procedures further states:
The bodies of persons who have died on the open seas should be disposed of by lowering the body into the sea, in line with naval custom.
If the ship is able to reach port within 24 hours, the remains shall be transported onto land and buried there. In that case, the burial shall be conducted in accordance with procedures pertaining to burial on land. 
Poland, Norma Obronna NO-02-A053:2004, Działania wojenne Procedury pochówku poległych i zmarłych, enacted by decision No. 134/MON related to the Approval and Enforcement of Regulatory Instruments in Respect of State Defence and Security, 21 April 2009, published in the Official Gazette of the Ministry of National Defence, No. 8, Item 99, April 2009, Section 2.4.4.