Legal basis and scope

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This consolidated non-financial report was prepared in accordance with Art. 49b and Art. 55 of the Accounting Act of September 29th 1994 (Dz. U. of 2019, item 351), which requires public-interest entities to disclose their non-financial data.

This Report contains non-financial information on PGNiG SA and the PGNiG Group for the period January 1st – December 31st 2021 and covers all subsidiaries included in the consolidated financial statements of the PGNiG Group for 2021. The previous report was issued as a separate non-financial report for 2020 on March 25th 2020. Reports are published on an annual basis, and documents from previous years are available on the PGNIG Group’s website, at

This Report does not include any major changes in relation to the scope of the business model or any adjustments to key data presented in the Non-Financial Report for 2020. However, there has been a change in the presented data relative to the previous year. This is related to the Taxonomy, i.e., the obligation to disclose information on how and to what extent business activities carried out by companies are related to economic activities which, according to EU regulations, qualify as environmentally sustainable. Therefore, this Report already includes part of such information.

Methodology and reporting rules

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This Report has been prepared in accordance with the core option of GRI Standards. In addition, it reflects the recommendations contained in IPIECA’s Sustainability reporting guidance for the oil and gas industry. The reported indicators include the ‘core’ GRI indicators, selected ‘core’ and ‘additional’ indicators taken from IPIECA’s guidelines, and the PGNiG Group’s own indicators.

This Report also reflects the selected guidance contained in the Communication from the Commission – Supplement on reporting climate-related information (2019/C 209/01) and recommendations published by the Task Force on Climate-related Financial Disclosures (TCFD) on environmental reporting.

This Report reflects preliminary data relating to Taxonomy disclosures in accordance with the regulations in force at the end of 2021, i.e., the European Commission’s delegated acts for Regulation 2020/852/EU, enabling an assessment of the environmental sustainability of the company’s operations. These are Commission Delegated Regulations (EU) 2021/2139 and 2021/2178. On their basis, any company which is obliged to publish non-financial information under Directive 2014/95/EU (NFRD) is also required to disclose in its non-financial statement how and to what extent its activities are related to economic activities that qualify as environmentally sustainable. This information is for the first time included in the present Report for 2021.

To ensure due care in the reporting process, the PGNiG Group was supported by the independent consultancy Go Responsible Sp. z o.o. This Report was internally reviewed by a dedicated project team consisting of the Group’s employees.

The process involved an analysis of documents, policies, procedures, rules, internal materials of the Group companies and external publications. The analysis covered the adopted management policies for risks and intangible areas, including employee matters, social and environmental performance, respect for human rights, anti-corruption and bribery. The framework of this Non-Financial Report was developed by more than 60 employees, who took part in dedicated lectures and workshops designed to determine the key non-financial aspects specific to the PGNiG Group with respect to the industry in which it operates.

The process of defining the Report content was carried out in two stages:

  1. identification, i.e., determination of material business issues and sustainability areas based on the most recent guidelines and trends in financial and industry reporting,,
  2. prioritisation of actions relating to stakeholder expectations and non-financial reporting requirements.

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