Conformity of the Report to the Accounting Act
| Requirement of the Accounting Act | Chapter |
|---|---|
| Business model (Article 49b(2)(1)) | |
| Non-financial key performance indicators (Article 49b(2)(2)) | |
| Non-financial policies and their results (Article 49b(2)(3)) | |
| Policies in the environmental area |
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| Policies in the labour area |
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| Policies in the social area | |
| Policies in the human rights area |
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| Policies in the anti-corruption area |
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| Due diligence procedures model (Article 49b(2)(4)) |
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| Material non-financial risks and risk management (Article 49b(2)(5)) |
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Conformity of the Report to TCFD Recommendations
| TCFD Recommendations | Chapter |
|---|---|
| GOVERNANCE | |
| Description of the oversight exercised by the Management and Supervisory Boards of climate-related risks and opportunities | |
| Description of the role of the Management Board and the Supervisory Board in identifying, assessing and managing climate-related risks and opportunities | |
| STRATEGY | |
| Description of climate-related risks and opportunities identified by the organisation over the short, medium and long term | |
| Description of the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning | |
| Description of the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario. | |
| MANAGEMENT | |
| Description of the organisation’s processes for identifying and assessing climate-related risks | |
| Description of the organisation’s processes for managing climate-related risks | |
| Description of how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management. | |
| METRICS AND TARGETS | |
| Description of the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process | |
| Disclosure of Scope 1, Scope 2 and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks | |
| Description of the targets used by the organisation to manage climate-related risks and opportunities and performance against targets | |
ESG indicators used, as recommended by the Warsaw Stock Exchange
| Area | Indicators | Chapter |
|---|---|---|
| GENERAL INFORMATION | I-M1 Business model | |
| I-M2 Sustainability integration | ||
| I-M3 Sustainability governance | ||
| I-M4 Material impacts, risks and
opportunities |
||
| I-M5 Stakeholder engagement | ||
| Climate change | ||
| ENVIRONMENT | E-M1 Climate change management | |
| E-M2 GHG emissions | ||
| E-M3 GHG emissions intensity | ||
| E-M4 Energy consumption and mix | ||
| Other environmental issues | ||
| E-M5 Environmental policy | ||
| E-A1 Water consumption | ||
| E-A2 Water management | ||
| E-A3 Biodiversity impacts | ||
| E-A4 Waste management | ||
| SOCIETY | Working conditions | |
| S-M1 Diversity policy | ||
| S-M2 Employment policy | ||
| S-M5 Gender pay gap ratio | ||
| S-M6 Employment turnover | ||
| S-M7 Freedom of association and collective negotiation | ||
| S-A1 Employee health and safety | ||
| Human rights | ||
| S-M8 Human Rights Policy | ||
| S-M9 Human Rights Due Diligence | ||
| Corporate Governance | ||
| GOVERNANCE | G-M1 Board composition | |
| G-M3 Board diversity | ||
| Business ethics | ||
| G-M4 Code of ethics | ||
| G-M5 Anti-Corruption Policy | ||
| G-M6 Whistle-Blower Procedure | ||
| Data security and protection | ||
| G-A1 Data Security Policy | ||