GRI Standards Content Index - Annual Report PKO BP 2023

GRI Indicator	Description	Link
2-1	Details of the organization	Business description
2-2	Entities subject to sustainable development reporting	Business description
2-3	Periodic reporting, frequency of reporting, contact persons	Business description
2-4	Changes in reporting	Business description
2-5	External assurance	Business description
2-6	Business, value chain, business relationships	Business description
2-7	Employees	Employees
2-8	Non-employee collaborators	Employees
2-9	Management structure and composition of management bodies	Corporate governance
2-10	Appointments and selection to the top management body	Corporate governance
2-11	Chairperson at the top management body	Corporate governance
2-12	Role of the top management body in impact management	Corporate governance
2-13	Delegation of responsibility for impact management	Corporate governance
2-14	The role of the top management body in the reporting of sustainable development	Business description
2-15	Conflict of interest	Ethics
2-16	Communication of critical concerns	Ethics
2-17	Knowledge of the top management body in the field of sustainable development	Ethics
2-18	Assessment of the effectiveness of the top management body	Ethics
2-19	Remuneration policy	Benefits for the SB and the MB
2-20	Processes determining remuneration	Corporate governance
2-21	Annual ratio of total remuneration	Employees
2-22	Statement on the sustainable development strategy	Letter from the CEO
2-23	Policy commitments	Security of customers and their funds Employees
2-24	Implementation of policy commitments	Employees
2-25	Processes for remediation of negative inflows	Employees
2-26	Mechanisms for seeking advice and raising concerns	Anti-corruption
2-27	Compliance with the law and regulations	Product compliance
2-28	Membership in associations	Corporate governance
2-29	Approach to stakeholder engagement	Study of materiality Social environment Employees
2-30	Collective bargaining agreements	Employees
3-1	Processes for determining material topics	Study of materiality
3-2	List of material topics	Study of materiality
3-3	Material topic management	Security of customers and their funds
205-1	Operations assessed for risks related to corruption	Anti-corruption
205-3	Confirmed incidents of corruption and actions taken	Anti-corruption
302-1	Energy consumption within the organization	Environment
302-3	Energy intensity	Environment
302-4	Reduction of energy consumption	Environment
303-1	Water consumption	Environment
305-1	Direct (Scope 1) GHG emissions	Environment
305-2	Energy indirect (Scope 2) GHG emissions	Environment
305-3	Other indirect (Scope 3) GHG emissions	Environment
305-4	GHG emissions intensity	Environment
305-5	Reduction of GHG emissions	Environment
306-2	Management of significant waste-related impacts	Environment
307-1	Non-compliance with environmental laws and regulations	Environment
401-1	New employee hires and employee turnover	Employees
401-2	Benefits provided to full-time employees that are not provided to temporary and/or part-time employees	Employees
401-3	Parental leave	Employees
402-1	Minimum notice periods regarding operational changes	Employees
403-1	Occupational health and safety management system	Employees
403-2	Hazard identification, risk assessment, and incident investigation	Employees
403-3	Occupational health services	Employees
403-4	Worker participation, consultation, and communication on occupational health and safety	Employees
403-5	Worker training on occupational health and safety	Employees
403-6	Promotion of worker health	Employees
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Employees
403-8	Workers covered by an occupational health and safety management system	Employees
403-9	Work-related injuries	Employees
403-10	Work-related ill health	Employees
404-1	Average hours of training per year per employee	Employees
404-2	Programs for upgrading employee skills and transition assistance programs	Employees
404-3	Percentage of employees receiving regular performance and career development reviews	Employees
405-1	Diversity of governance bodies and employees	Corporate governance Employees
405-2	Ratio of basic salary and remuneration of women to men	Employees
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Employees
414-1	New suppliers that were screened using social criteria	Supply chain
414-2	Negative social impacts in the supply chain and actions taken	Supply chain
417-1	Requirements for product and service information and labelling	Product compliance
417-3	Incidents of non-compliance concerning product and service information and labelling	Social environment

Contact: esg@pkobp.pl