About the Report

BNP Paribas Bank Polska S.A. has been publishing integrated annual reports in a digital version since 2019 and shares them on the website: https://raportroczny.bnpparibas.pl/en/

Annual reports of BNP Paribas Bank Polska S.A. for the previous years, including reports containing non-financial data published since 2011, are available on the Bank’s website: https://www.bnpparibas.pl/investor-relations/stock-exchange-reports/periodic-reports and https://www.bnpparibas.pl/csr/raporty-csr.

This Report covers the period from 1 January to 31 December 2021 unless stated otherwise. This Report presents the activities as well as financial and non-financial data of the BNP Paribas Bank Polska S.A. Group comprised of BNP Paribas Bank Polska S.A. as the parent company and the following companies within the BNP Paribas Bank Polska S.A. Group as of 31 December 2021. These are:

This Report fulfils the formal requirements coming from the Ordinance of the Minister of Finance dated 29 March 2018 on the current and periodic reports disclosed by the securities issuers and on equivalence of information disclosures required by law of non-EU member states and the Polish Accounting Act.

The consolidated financial statements have been prepared in accordance with the International Financial Reporting Standards approved by the European Union.

The report takes into account best market practice and refers to national and international guidelines relevant to business and the financial sector in particular:

• Amendment of the Accounting Act of 29 September 1994 (Journal of Laws of 2021, item 217) implementing the EU Directive 2014/95 on non-financial reporting directive (NFRD) into Polish legislation,
• Global Reporting Initiative (GRI) – international non-financial reporting GRI Standards at the core compliance level (Core),
• Best Practice of WSE Listed Companies 2021 (DPSN 2021),
• ESG Reporting Guidelines prepared by the Warsaw Stock Exchange (WSE) in cooperation with the European Bank for Reconstruction and Development (EBRD),
• The International Integrated Reporting Council (IIRC) Guidelines,
• Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD) on climate risk reporting,
• Disclosure requirements for listed companies as required by the Sustainable Finance Disclosure Regulation (SFDR),
• EU Taxonomy Regulation,
• Draft Corporate Sustainability Reporting Directive (CSRD),
• The 2030 Agenda including the UN Sustainable Development Goals,
• The 10 principles of the United Nations Global Compact.

There were no significant changes in the Bank’s size, structure, form of ownership or supply chain during the reported period. The data reported in previous years do not need to be corrected. Significant reporting topics have changed in the current Report.

Following the application of the latest available version of the GRI Standard 403: „Occupational Health and Safety 2018” in 2021, which, compared to previous versions, does not include the employee absence ratio, and as a result of the analysis of the BNP Paribas Group’s reporting practices, the Bank has abandoned reporting on the above ratio this year. In addition, the calculation of greenhouse gas emissions was extended to include refrigerants. For comparability of data, data for 2020 have also been updated. At the same time, we assure that this change does not affect the comprehensiveness of disclosure of material reporting topics. In other respects, there were no changes in scope, coverage or measurement methods used compared to the previous Report.

In the process of preparation of the Report we were supported by an independent educational and advisory company CSRinfo. The publication was subject to additional external verification carried out by Bureau Veritas (read the Statement).

The previous integrated report was published on 15 April 2021 and is available at: http://raportroczny.bnpparibas.pl/2020/

We have included in the Report the relevant information on the Bank’s strategy, management, performance and prospects. This information was presented taking into account the economic, social and environmental context. In accordance with the guidelines of the NFRD Directive and the ESG Reporting Guidelines of the Stock Exchange and the European Bank for Reconstruction and Development, we have applied a two-fold materiality perspective both in the process of identifying material reporting topics and in the way they are presented in the Report. In doing so, we have taken into account actual and potential ESG risks and opportunities that could have a material impact on the Bank’s operations and financial performance, as well as the Bank’s impact on sustainability issues. In accordance with the GRI Standards the process of identifying material reporting topics was carried out in three stages: identification, prioritisation and validation.

All reporting topics that have been identified as significant in the process of determining the content of the Report affect both our organisation and its objectives, as well as our environment (according to the principle of two-fold materiality). In describing the Bank’s most material non-financial reporting topics, we present the approach to managing these topics as well as the corresponding indicators. The key topics are also included in a materiality matrix, which shows their importance for the Bank and external stakeholders.

In addition, we provide a list of the Bank’s most relevant non-financial reporting topics for 2021, compared with the UN Sustainable Development Goals, with which they correspond and whose implementation we support under each topic.

Topic	UN Sustainable Development Goals						Place in the report
1. Offering products and services that respond to (social and/or) environmental challenges							Offer with a positive impact Green products, services and funding programmes
2. Digitisation of banking services and products							Availability of products and services
3. A friendly workplace, responsible employment management and diversity							Workforce area management and organizational culture Employment structure Diversity in the workplace Communication with employees Remuneration and benefits
4. Education and development of employees							Training and development
5. Charity and philanthropic activity (including BNP Paribas Foundation projects))							Volunteering and Social Commitment Initiatives for local communities The BNP Paribas Foundation Donations and sponsorship initiatives
6. Ethics in internal and external relations							Ethics Human rights Corruption prevention Sustainable supply chain Due diligence policies and procedures
7. Responsible selling of products and services and self-regulation in this respect							Sustainable finance Offer with a positive impact Customer support activities
8. Offering innovative banking services and products							Offer with a positive impact Supporting innovation Green products, services and funding programmes
9. Simple and transparent communication							Transparency and dialogue with Customers
10. Summary of the Bank’s development strategy for 2018-2021 (Fast Forward Strategy)							Strategy of BNP Paribas Bank Polska S.A. „Fast Forward”
11. Impact of the Covid-19 pandemic on the Bank’s operations and performance							Impact of the COVID-19 pandemic on the activity and performance of the Bank and the Group in 2021
12. Reducing the negative impact of operating activities on the environment							Organization’s environmental impact
13. Reducing the carbon footprint of the loan portfolio							Managing environmental responsibility Green products, services and funding programmes Organization’s environmental impact

Thank you for reading the Report. Feel free to contact us to share any comments you may have on the reported contents.

CSR and Sustainable Finance Department

CSR@bnpparibas.pl

Investor Relations Bureau

RelacjeInwestorskie@bnpparibas.pl