GRI content Index
| Indicator | GRI Guidelines | Place in the report (section title) / Commentary | Reporting scope |
| GRI 102-1 | Name of the organization | PGNiG S.A.’s and the PGNiG Group’sbusiness model | complete |
| GRI 102-2 | Description of the organization’s activities, brands, products, and services | PGNiG S.A.’s and the PGNiG Group’sbusiness model | complete |
| GRI 102-3 | Location of the organization’s headquarters | PGNiG S.A.’s and the PGNiG Group’sbusiness model | complete |
| GRI 102-4 | Location of operations | PGNiG S.A.’s and the PGNiG Group’sbusiness model | complete |
| GRI 102-5 | Nature of ownership and legal form | PGNiG S.A.’s and the PGNiG Group’sbusiness model | complete |
| GRI 102-6 | Markets served | Operating structure of the PGNiG Group | complete |
| GRI 102-7 | Scale of the organization | Operating structure of the PGNiG Group | complete |
| GRI 102-8 (SOC-5/C2) | Information on employees and other workers | Employment | complete |
| GRI 102-9 | Supply chain | PGNiG S.A.’s and the PGNiG Group’s business model | complete |
| GRI 102-10 | Significant changes to the organization’s size, structure, ownership, or supply chain in the reporting period | Legal basis and scope | complete |
| GRI 102-11 (GOV-2/A1) | Whether and how the organization applies the Precautionary Principle or approach | Non-financial risk monitoring and management; |
complete |
| GRI 102-12 | External initiatives endorsed by the organization | Organizations and associations | complete |
| GRI 102-13 | Membership of associations | Organizations and associations | complete |
| GRI 102-14 | Letter from the President of the Management Board | Letter from the President of the Management Board | complete |
| Strategy | |||
| GRI 102-15 (GOV-1/C3; (GOV-2/A2) | A description of key impacts and risks | Climate-related risks and opportunities | complete |
| GRI 103-1 | Explanation of the material topic and its boundary |
PGNiG Group’s key measures for climate and environmental protection;
Description of the area, OHS policies and procedures applied |
complete |
| GRI 103-2
(GOV-3/C1) (GOV-3/C3) (SOC-1/C1) |
The management approach and its components |
Mission and vision,
Non-financial risk monitoring and management System supporting management decisions, PGNiG Group’s key measures for climate and environmental protection; Description of the area, OHS policies and procedures applied |
complete |
| GRI 103-3 | Evaluation of the management approach |
Strategy overview
PGNiG Group’s key measures for climate and environmental protection; Description of the area, OHS policies and procedures applied |
complete |
| GRI 203-2 | Significant indirect economic impacts | Social | partial |
| Ethics and Integrity | |||
| GRI 102-16
(GOV-1/C2; (SOC-1/C1)
|
Values, principles, standards, and norms of behavior |
Overview of ethics aspects; Due diligence policies and procedures |
complete |
| GRI 102-17 (GOV-1/C4)(GOV-3/C1) |
Mechanisms for advice and concerns about ethics |
Overview of ethics aspects; Due diligence policies and procedures |
complete |
| GRI 205-1 | Operations assessed for risks related to corruption | Risk of corruption | partial |
| GRI 205-2 | Commmunication and training about anticorruption policies and procedures | Anti-corruption training | partial |
| GRI 205-3 | Confirmed incidents of corruption and actions taken | Corruption-related reporting | complete |
| GRI 406-1 | Incidents of discrimination and corrective actions taken | Total number of incidents of discrimination | complete |
| GRI 416-2 | Assessment of the health and safety impacts of product and service categories | Security and data protection | complete |
| GRI 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Security and data protection | complete |
| Governance | |||
| GRI 102-18 (GOV-1/C1) | Governance structure | Management and supervisory bodies | complete |
| GRI 102-22 (GOV-1/A1) | Composition of the highest governance body and its committees | Employment; | complete |
| Stakeholder engagement | |||
| GRI 102-40 | List of stakeholder groups | PGNiG Group stakeholders | complete |
| GRI 102-41 | Collective bargaining agreements | Employees covered by the Collective Bargaining Agreement | complete |
| GRI 102-42 | Identifying and selecting stakeholders | PGNiG Group stakeholders | complete |
| GRI 102-43 | Approach to stakeholder engagement | PGNiG Group stakeholders | complete |
| GRI 102-44 | Key topics and concerns raised | PGNiG Group stakeholders | complete |
| Environmental aspects | |||
| GRI 201-2 | Financial implications and other risks and opportunities due to climate change | Climate-related risks and opportunities | partial |
| GRI 301-1 | Materials used by weight or volume | Raw materials and consumables used | partial |
| GRI 302-1 (CCE-6/C1) |
Energy consumption within the organisation | Energy consumption at the PGNiG Group | partial |
| GRI 302-2 (CCE-6/C2) |
Energy consumption outside of the organisation | Energy consumption at the PGNiG Group | partial |
| own indicator 1 | Water consumption | Water consumption at the PGNiG Group | complete |
| GRI 304-2 (ENV-4/C1) |
Impacts on biodiversity | Impacts on biodiversity | complete |
| GRI 305-1 (CCE-4/C1) |
Direct (Scope 1) GHG emissions | Direct GHG emissions (Scope 1) | complete |
| GRI 305-7 (ENV-5/C1) |
Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | GHG reductions | complete |
| own indicator 2 | Total water discharge | Total water discharge by quality and destination | complete |
| own indicator 3 (ENV-7/C3) |
Waste generated by the organisation and disposal method | Waste management | complete |
| GRI 306-3 (ENV-6/C1) |
Events with environmental impacts | Environmental events | complete |
| Employee topics | |||
| GRI 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation | Remuneration and benefits policy | complete |
| GRI 403-1 | Occupational health and safety management system | Description of the area, OHS policies and procedures applied | complete |
| GRI 403-2 | Hazard identification, risk assessment, and incident investigation | Description of the area, OHS policies and procedures applied | complete |
| GRI 403-3 | Occupational health services | Description of the area, OHS policies and procedures applied | complete |
| GRI 403-6 | Promotion of worker health | Health promotion programmes employees | complete |
| GRI 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Work safety metrics | partial |
| GRI 403-8 | Workers covered by an occupational health and safety management system | Employees covered by an occupational health and safety management system | partial |
| GRI 403-9 (SHS-3/C1) | Work-related injuries | Number of occupational accidents at the PGNiG Group | partial |
| GRI 404-1 (SOC-7/C2) |
Average hours of training per year per employee | Number of training hours | partial |
| GRI 404-2 | Programs for upgrading employee skills and transition assistance programs | Management and succession programmes | partial |
| GRI 404-3 (SOC-6/C1) |
Percentage of employees receiving regular performance and career development reviews | Performance assessment | partial |
| GRI 405-1 (SOC-5/C3) | Diversity of governance bodies and employees | Employment | partial |
| Social aspects | |||
| Own indicator 4 | Number of beneficiaries of social programmes | Number of social projects and their beneficiaries | complete |
| Own indicator 5 | Number of initiatives and events supported | Number of social projects and their beneficiaries | complete |
| Reporting practice | |||
| GRI 102-45 | Entities included in the consolidated financial statements | Legal basis and scope | complete |
| GRI 102-46 | Defining report content and topic Boundaries | Methodology and reporting rules | complete |
| GRI 102-47 | List of material topics | List of material topics | complete |
| GRI 102-48 | Restatements of information | Legal basis and scope | complete |
| GRI 102-49 | Changes in reporting | Legal basis and scope | complete |
| GRI 102-50 | Reporting period | Legal basis and scope | complete |
| GRI 102-51 | Date of most recent report | Legal basis and scope | complete |
| GRI 102-52 | Reporting cycle | Legal basis and scope | complete |
| GRI 102-53 | Contact point for questions regarding the report | Contact | complete |
| GRI 102-54 | Claims of reporting in accordance with the GRI Standards | Methodology and reporting rules | complete |
| GRI 102-55 | GRI content index | Table of non-financial indicators | complete |
| GRI 102-56 | External assurance | Methodology and reporting rules | complete |
