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102-55
* Reference to SFDR RTS – disclosure requirements for listed companies required by the SFDR (Sustainable Finance Disclosure Regulation),
** Reference to WSE ESG – Guidelines for ESG reporting prepared by the Warsaw Stock Exchange (WSE) in cooperation with the European Bank for Reconstruction and Development (EBRD)
*** Reference to UN Global Compact – The 10 principles of the United Nations Global Compact
| GRI indicator | Description | Comments | Reference to SFDR RTS * | Reference to WSE ESG ** | Reference to UN Global Compact *** | Place in the report |
|---|---|---|---|---|---|---|
| GRI 101. Key Information | ||||||
| I. General Disclosures 2016 | ||||||
| GRI 102-1 | Name | |||||
| GRI 102-2 | Description of the organization’s activities, main brands, products and/or services | |||||
| GRI 102-3 | Location of headquarters | |||||
| GRI 102-4 | Number of countries in which the organisation operates and names of these countries | |||||
| GRI 102-5 | Ownership and legal form | |||||
| GRI 102-6 | Markets served | |||||
| GRI 102-7 | Scale of the organisation | |||||
| GRI 102-8 | Data on employees and other persons working for the organisation | |||||
| GRI 102-9 | Supply chain description | |||||
| GRI 102-10 | Significant changes during the reporting period regarding size, structure, ownership or value chain | |||||
| GRI 102-11 | Explanation of whether and how the organisation applies the precautionary principle of approach | |||||
| GRI 102-12 | External economic, environmental and social statements, principles and other initiatives adopted or endorsed by the organisation | |||||
| GRI 102-13 | Membership of associations and organisations | |||||
| GRI 102-14 | Statement from senior decisionmakers | |||||
| GRI 102-15 | Key impacts, risk and opportunities | E-P3 | ||||
| GRI 102-16 | The organisation’s values, code of ethics, principles and standards of behaviour | X | G-P2 | |||
| GRI 102-17 | Internal and external mechanisms for obtaining advice on ethics and legal issues as well as matters relating to the integrity of the organisation | X | G-P4 | |||
| GRI 102-18 | Supervisory structure of the organisation with committees reporting to the highest governance body | |||||
| GRI 102-22 | Composition of the highest governance body and its committees | |||||
| GRI 102-24 | Nominating and selecting the highest governance body | |||||
| GRI 102-25 | Conflicts of interest | |||||
| GRI 102-26 | Role of highest governance body in setting purpose, values, and strategy |
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| GRI 102-29 | Identifying and managing economic, environmental, and social impacts |
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| GRI 102-30 | Effectiveness of risk management processes | |||||
| GRI 102-40 | List of stakeholder groups engaged by the reporting organisation | S-P4 | UNGC 1,3 | |||
| GRI 102-41 | Collective bargaining agreements | |||||
| GRI 102-42 | Identifying and selecting stakeholders | |||||
| GRI 102-43 | Approach to stakeholder engagement, including frequency of engagement by type of stakeholder and stakeholder group | |||||
| GRI 102-44 | Key topics and issues raised by stakeholders and the response from the organisation, including through their reporting | |||||
| GRI 102-45 | Entities included in the consolidated financial statements | |||||
| GRI 102-46 | Defining report content | |||||
| GRI 102-47 | List of material topics | |||||
| GRI 102-48 | Explanation of the effect of any corrections to the information contained in previous reports, indicating the reasons for them and their impact (e.g. mergers, acquisitions, change of base year/period, nature of business, measurement methods) | |||||
| GRI 102-49 | Significant changes in relation to the previous report regarding the scope, coverage or measurement methods applied in the report | |||||
| GRI 102-50 | Reporting period | |||||
| GRI 102-51 | Reporting cycle | |||||
| GRI 102-52 | Cykl raportowania | |||||
| GRI 102-53 | Contact data | |||||
| GRI 102-54 | Claims of reporting in accordance with the GRI Standards (Core or Comprehensive option) | |||||
| GRI 102-55 | Gri index | |||||
| GRI 102-56 | Policy and current practice with regard to external verification of the report | |||||
| II. Specific disclosures on material topics | ||||||
| Economic aspects | ||||||
| GRI 103-1 | Explanation of the material topic and its Boundary | |||||
| GRI 103-2 | The management approach and its components | |||||
| GRI 103-3 | Evaluation of the management approach | |||||
| Economic performance | ||||||
| GRI 201-1 | Direct economic value generated (revenues) and distributed (operating costs, wages, payments to investors and the state, social investment) | |||||
| Market presence | ||||||
| GRI 202-1 | Ratio of entry-level wage by gender to the minimum wage in the relevant market in the main business locations | |||||
| Indirect economic impact | ||||||
| GRI 203-1 | Development and impact of investments in infrastructure and services | UNGC 8, 9 | ||||
| Purchasing Practices | ||||||
| GRI 204-1 | Percentage of spending on local suppliers in the main business locations | |||||
| Preventing corruption | ||||||
| GRI 205-1 | Total number and percentage of establishments assessed in terms of corruption risk and significant risks identified | X | G-P3 | UNGC 10 | ||
| GRI 205-2 | Communication and training about anti-corruption policies | X | G-P3 | UNGC 10 | ||
| GRI 205-3 | Confirmed incidents of corruption and actions taken | X | G-P3 | UNGC 10 | ||
| Anti-competitive Behavior | ||||||
| GRI 206-1 | Legal actions for anti-competitive behavior, anti-trust and monopoly practices | |||||
| Environmental aspects | ||||||
| GRI 103-1 | Explanation of the material topic and its Boundary | |||||
| GRI 103-2 | The management approach and its components | |||||
| GRI 103-3 | Evaluation of the management approach | |||||
| Materials | ||||||
| GRI 301-1 | Materials used for production and packaging by weight or volume | |||||
| Energy | ||||||
| GRI 302-1 | Energy consumption (electricity, heat, cooling, steam) within the organisation – from renewable and non-renewable sources | X | E-P2 | |||
| GRI 302-4 | Reduction of energy consumption | UNGC 8, 9 | ||||
| Water | ||||||
| GRI 303-3 | Total water withdrawal by source | E-S3 | ||||
| Emissions | ||||||
| GRI 305-1 | Direct GHG emissions (from sources owned or controlled by the reporting organisation) | X | E-P1 | |||
| GRI 305-2 | Indirect GHG emissions (resulting from the generation of purchased or acquired electricity, heat, cooling and steam consumed by the organisation | X | E-P1 | |||
| GRI 305-3 | Other indirect GHG emissions (indirect emissions (not covered under Scope 2) that occur outside the organisation, including emissions at the production (upstream) and consumption (downstream) level | X | E-P1 | |||
| GRI 305-5 | Reduction of GHG emissions | E-S2 | UNGC 8, 9 | |||
| Environmental compliance | ||||||
| GRI 307-1 | Amount of significant fines and total number of non-financial sanctions for non-compliance with environmental laws and regulations | |||||
| Supplier environmental assessment | ||||||
| GRI 308-1 | New suppliers screened using environmental criteria | |||||
| Social and labour aspects | ||||||
| GRI 103-1 | Explanation of the material topic and its boundaries |
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| GRI 103-2 | Approach to managing material topics | |||||
| GRI 103-3 | Evaluation of the approach to management within the topics identified as material | |||||
| Employment | ||||||
| GRI 401-1 | Total number and rates of new hires and staff turnover by age group, gender and region | S-P3 | ||||
| GRI 401-2 | Benefits provided to full-time employees which are not intended for temporary or part-time employees, by main location of business (e.g. Insurance, healthcare, etc.) | |||||
| GRI 401-3 | Return to work and job retention rates after maternity/paternity leave by gender | |||||
| Labour relations management | ||||||
| GRI 402-1 | Minimum notice periods in relation to operational changes, including whether these are set out in collective agreements | |||||
| Occupational health and safety | ||||||
| GRI 403-1 | Occupational health and safety management system | S-S1 | ||||
| GRI 403-2 | Identification of hazards, risk assessment and accident investigation | S-S1 | ||||
| GRI 403-3 | Occupational health and safety services | |||||
| GRI 403-4 | Employee participation, consultation and communication in the field of occupational health and safety | |||||
| GRI 403-5 | Employee training in occupational health and safety | |||||
| GRI 403-6 | Health promotion programs | |||||
| GRI 403-7 | Prevention and mitigation of impacts on health and safety in the workplace | S-S1 | ||||
| GRI 403-9 | Work-related injuries | S-S1 | ||||
| Training and education | ||||||
| GRI 404-1 | Average number of training hours per year per employee by gender and by employee category | |||||
| GRI 404-2 | Management skills development and lifelong learning programmes that support continuity of employment and facilitate end-of-career management | UNGC 6 | ||||
| GRI 404-3 | Percentage of employees receiving regular performance and career development reviews, by gender and employee category | |||||
| Diversity and equal opportunities | ||||||
| GRI 405-1 | Composition of governing bodies and staff by gender, age, minority membership and other diversity indicators | X | S-P1 | UNGC 1, 6 | ||
| GRI 405-2 | Relation of basic salary of men to women by occupation position | X | S-P2 | UNGC 1, 6 | ||
| Aspects related to human rights | ||||||
| GRI 103-1 | Explanation of the material topic and its boundaries | |||||
| GRI 103-2 | Approach to managing material topics | |||||
| GRI 103-3 | Evaluation of the approach to management within the topics identified as material | |||||
| Non-discrimination | ||||||
| GRI 406-1 | Total number of cases of discrimination (discriminatory incidents) and corrective actions taken | X | UNGC 1, 2, 6 | |||
| GRI 412-1 | Total number and percentage of establishments undergoing human rights screening or human rights impact assessment | X | S-P5, S-P6 | UNGC 1, 2, 6 | ||
| Human rights | ||||||
| GRI 412-2 | Total number of hours of employee training on human rights policies or procedures with human rights aspects that are relevant to the organisation’s operations, including the percentage of employees trained | UNGC 1, 2, 6 | ||||
| GRI 412-3 | Percentage and total number of valid investment agreements and contracts containing human rights clauses or that have been subject to human rights screening | UNGC 1, 2, 6 | ||||
| Impact on the social environment | ||||||
| GRI 103-1 | Explanation of the material topic and its boundaries | |||||
| GRI 103-2 | Approach to managing material topics | |||||
| GRI 103-3 | Evaluation of the approach to management within the topics identified as material | |||||
| Local communities | ||||||
| GRI 413-1 | The nature, scale and effectiveness of programmes and practices for assessing and managing the impact of organisations’ activities on the local community | UNGC 8 | ||||
| Assessment of social Impact of suppliers | ||||||
| GRI 414-1 | Percentage of new suppliers who were selected taking into account meeting the criteria of hiring practices | X | S-P6 | UNGC 1, 4, 5, 6 | ||
| Marketing and labelling of products and services | ||||||
| GRI 417-3 | Total number of cases of non-compliance with regulations and voluntary codes on marketing communications, including advertising, promotion and sponsorship, by type of impact | |||||
| Customer privacy | ||||||
| GRI 418-1 | Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data | G-S1 | UNGC 1, 2 | |||
| Prevention of non-conformity in respect of products and services | ||||||
| GRI 419-1 | Amount of significant fines and total number of non-financial sanctions for non-compliance with laws and regulations | |||||