List of material topics
The content of this Report is based on the results of an opinion survey conducted among the PGNiG Group stakeholders. Assessment was made on the basis of the average of the sum of results of internal stakeholder opinion surveys conducted for the previous annual non-financial reporting process, as well as the average of the results of an opinion survey among PGNiG Group’s external stakeholders, obtained following an anonymous online survey conducted from December 9th 2021 to February 1st 2022.
A three-level materiality assessment scale was adopted, with different matters described as having low, medium or high materiality for PGNiG Group's external and internal stakeholders. The materiality assessment was also influenced by indirect criteria, i.e. the recommendations contained in the “ESG Reporting Guidelines. Guide to GPW-listed companies”, as well as the guidelines laid down in the Accounting Act.
Materiality matrix
MATERIAL REPORTING ASPECTS | MATERIALITY | IMPACT | ||
---|---|---|---|---|
MEDIUM | HIGH | WITHIN THE GROUP | OUTSIDE THE GROUP | |
ECONOMIC ASPECT | ||||
|
+ | + | + | |
|
+ | + | ||
SOCIAL ASPECT | ||||
|
+ | + | + | |
|
+ | |||
|
+ | + | + | |
|
+ | + | + | |
|
+ | |||
|
+ | + | + | |
ENVIRONMENTAL ASPECT | ||||
|
+ | + | + | |
|
+ | + | ||
|
+ | + | ||
|
+ | + | + | |
|
+ | + | + | |
|
+ | + | + |