GRI standards index

Statement of application	PGE Polska Grupa Energetyczna S.A. and the PGE Capital Group submitted a report in accordance with the GRI Standards for the period from 1 January to 31 December 2023
GRI 1 applied	GRI 1: Basics 2021
Applicable GRI sectoral standards	Not applicable

In the statement of non-financial information on the activities of PGE Polska Grupa Energetyczna S.A. and the PGE Capital Group for 2023, material GRI indexes resulting from the conducted materiality analysis were reported. As omissions were not applied, the part of the GRI table relating to them was removed.

GRI standard / other source	Disclosure	Lokalizacja
GRI 2: General Disclosure 2021	2-1 Organisational data	Business model evolution
	2-2 Entities included in the reporting of sustainability issues	About the report PGE Group’s carbon footprint
	2-3 Reporting period, frequency and contact details	About the report
	2-4 Restatement of information	About the report
	2-5 External assurance	About the report
	2-6 Activities, value chain and other business relationships	Business model evolution
	2-7 Employees	Indexes relating to employee issues
	2-8 Workers who are not employees	Indexes relating to employee issues
	2-9 Governance structure and composition	Corporate governance
	2-10 Nomination and selection of members of the highest governance bodies	Corporate governance
	2- 11 Chairperson of the highest governance body	Corporate governance
	2-12 Role of the highest governance body in overseeing the management of impacts	Approach to managing ESG issues
	2-13 Delegation of responsibility for managing impacts	Approach to managing ESG issues
	2-14 The role of the highest governance body in on sustainability reporting	Approach to managing ESG issues
	2-15 Conflicts of interest	Avoiding conflicts of interest
	2-16 Communication of critical concerns	Corporate governance
	2-17 Collective knowledge of the highest governance body	Approach to managing ESG issues
	2-18 Evaluation of the performance of the highest governance body	Corporate governance
	2-19 Remuneration policy	Corporate governance
	2-20 Remuneration determination process	Corporate governance
	2-21 Total annual compensation ratio	Indexes relating to employee issues
	2-22 Statement on sustainability development strategy	Approach to managing ESG issues
	2-23 Commitments included in policies	Cooperation with contractors Caring for high standards
	2-24 Embedding policy commitments	Cooperation with contractors Caring for high standards
	2-25 Processes to remediate negative impacts	Customers Human rights
	2-26 Mechanisms for seeking advice and raising concerns	Human rights
	2-27 Compliance with laws and regulations	Indexes relating to environmental issues
	2-28 Membership of associations and organisations	Dialogue with stakeholders
	2-29 Approach to stakeholder engagement	Dialogue with stakeholders
	2-30 Collective bargaining agreements	Indexes relating to employee issues
GRI 3: Material Topics 2021	3-1 Process to determine material topics	About the report
	3-2 List of material topics	About the report
Strategy and its implementation
GRI 3: Material Topics 2021	3-3 Management of material topics	Direction climate neutrality
Own indicator	Strategy implementation	Direction climate neutrality
GRI 201: Economic performance	GRI 201-1	Indexes relating to environmental issues
	GRI 201-2	Risks and opportunities associated with climate change
Compliance with laws and regulations, including compliance with environmental regulations
GRI 3: Material Topics 2021	3-3 Management of material topics	Caring for high standards Environmental process management
Own indicator	Monetary value of penalties for non-compliance with environmental laws and regulations in companies with the highest environmental impact	Indexes relating to environmental issues
General disclosures	GRI 2-27	Indexes relating to environmental issues
Company climate impact – greenhouse gas emissions and methods of their reduction
GRI 3: Material Topics 2021	3-3 Management of material topics	Direction climate neutrality
Own indicator	Climate awareness	Risks and opportunities associated with climate change Direction climate neutrality
GRI 305: Emissions	GRI 305-1	Indexes relating to environmental issues
	GRI 305-2	Indexes relating to environmental issues
	GRI 305-3	Indexes relating to environmental issues
	GRI 305-4	Indexes relating to environmental issues
	GRI 305-5	Indexes relating to environmental issues
	GRI 305-6	Indexes relating to environmental issues
	GRI 305-7	Indexes relating to environmental issues
The company’s impact on the environment and its preventive measures
GRI 3: Material Topics 2021	3-3 Management of material topics	Caring for air quality Managing our impact
GRI 301: Resources	GRI 301-1	Indexes relating to environmental issues
	GRI 301-2	Indexes relating to environmental issues
	GRI 301-3	Indexes relating to environmental issues
GRI 304: Biodiversity	GRI 304-1	Biodiversity
	GRI 304-2	Indexes relating to environmental issues
	GRI 304-3	Indexes relating to environmental issues
	GRI 304-4	Indexes relating to environmental issues
Own indicator	Environmental protection research and development projects	Environmental research and development projects
Managing energy consumption in the organisation
GRI 3: Material Topics 2021	3-3 Management of material topics	Decarbonization of operations
Energy	GRI 302-1	Indexes relating to environmental issues
	GRI 302-2	Indexes relating to environmental issues
	GRI 302-3	Indexes relating to environmental issues
	GRI 302-4	Indexes relating to environmental issues
	GRI 302-5	Indexes relating to environmental issues
Water management in the organisation
GRI 3: Material Topics 2021	3-3 Management of material topics	Indexes relating to environmental issues
Water and wastewater	GRI 303-1	Responsible approach to water resources management
	GRI 303-2	Responsible approach to water resources management
	GRI 303-3	Indexes relating to environmental issues
	GRI 303-4	Indexes relating to environmental issues
	GRI 303-5	Indexes relating to environmental issues
Waste management
GRI 3: Material Topics 2021	3-3 Management of material topics	Circular Economy
Waste	GRI 306-1	Indexes relating to environmental issues
	GRI 306-2	Circular Economy
	GRI 306-3	Indexes relating to environmental issues
	GRI 306-4	Indexes relating to environmental issues
	GRI 306-5	Indexes relating to environmental issues
Employee issues with a particular focus on the energy transition
GRI 3: Material Topics 2021	3-3 3 Management of material topics	Own personnel Fair energy transition
Employment	GRI 401-1	Indexes relating to employee issues
	GRI 401-2	Own personnel
	GRI 401-3	Indexes relating to employee issues
Health and safety	GRI 403-1	Own personnel
	GRI 403-2	Own personnel
	GRI 403-3	Own personnel
	GRI 403-4	Own personnel
	GRI 403-5	Own personnel
	GRI 403-6	Own personnel
	GRI 403-7	Own personnel
	GRI 403-8	Own personnel
	GRI 403-9	Own personnel
Training and education	GRI 404-1	Indexes relating to employee issues
	GRI 404-2	Own personnel
	GRI 404-3	Indexes relating to employee issues
Diversity and equal treatment	GRI 405-1	Indexes relating to employee issues
	GRI 405-2	Own personnel
Total number of cases of discrimination	GRI 406-1	Indexes in the area of human rights and corruption prevention
Transparency of operations in accordance with corporate governance principles of the PGE Capital Group
GRI 3: Material Topics 2021	3-3 Management of material topics	Anti-corruption regulations Corporate governance
Preventing corruption	GRI 205-1	Anti-corruption regulations
	GRI 205-2	Indexes in the area of human rights and corruption prevention
	GRI 205-3	Indexes in the area of human rights and corruption prevention
Child labour	GRI 408-1	Cooperation with contractors
Forced labour	GRI 409-1	Cooperation with contractors
Customer privacy	GRI 418-1	Data protection management
Own indicator	Number of training hours on policies relating to human rights	Indexes in the area of human rights and corruption prevention

Global Compact principles	Page
GC-1 Promoting and respecting internationally accepted human rights	Caring for high standards Human rights
GC-2 Eliminating all human rights violations	Own personnel Human rights
GC-3 Respecting the freedom of association	Own personnel Indexes relating to employee issues
GC-4 Eliminating all forms of forced labour	Cooperation with contractors
GC-5 Abolition of child labour	Own personnel Cooperation with contractors
GC-6 Elimination of discrimination in employment	Own personnel Indexes in the area of human rights and corruption prevention Cooperation with contractors Indexes relating to employee issues
GC-7 Precautionary approach to the environment	Letter of the CEO Managing our impact
GC-8 Undertaking initiatives to promote an environmentally responsible attitude	Letter of the CEO Managing our impact
GC-9 Use and dissemination of environmentally friendly technologies	Offshore wind farms Onshore wind farms Construction of gas-fired capacities Photovoltaics development program Decarbonisation of district heating Electricity distribution Energy storage
GC-10 Countering corruption in all forms, including extortion and bribery	Caring for high standards Anti-corruption regulations Indexes in the area of human rights and corruption prevention

A description of the management of ESG risks associated with the company’s activities in relation to social, environmental, labour, human rights and corruption issues, as well as a description of the management of these risks (as required by the NFRD directive)	Page
Environmental topics	ESG risks
Employee topics	ESG risks
Social topics	ESG risks
Human rights topics	ESG risks
Corruption topics	ESG risks

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GRI standards index