| Name | Type | Alignment |
| Commitment to environmental protection | Qualitative | Link |
| Commitment to monitor the company’s environmental performance | Qualitative | Link |
| Commitment to report regularly on environmental issues | Qualitative | Link |
| Managerial or board level responsibility for environmental issues | Qualitative | Link |
| Compliance with environmental regulation | Qualitative | Link |
| Objectives, targets and deadlines | Qualitative | Link |
| Transparency on exposure to climate change risks | Qualitative | Link |
| Policy commitment to reduce GHG emissions | Qualitative | Link |
| Initiatives to reduce GHG emissions | Qualitative | Link |
| Environmental Supply Chain | Qualitative | Link |
ESG index table
List of indicators prepared on the basis of "Guidelines for ESG Reporting" developed by the Warsaw Stock Exchange and the EBRD.
Environmental
| Code | Name | Type | Definition | Unit | Alignment |
| Climate Change | |||||
| E-P1 | GHG Emissions | Quantitative | Direct and indirect emissions (scope 1 , 2 and 3) resulting from company activities. | tCO2eq | Link |
| E-P2 | Energy Consumption | Quantitative | Energy consumed (purchased and self-generated) within an organisation. | MWh | Link |
| E-P3 | Climate Risks & Opportunities | Qualitative | Approach for identifying and managing climate-related risks and opportunities. | – | Link |
| E-S1 | Emissions Intensity | Quantitative | Ratio of CO2 emissions per unit of economic activity. | tCO2eq | Link |
| E-S2 | Emissions Management | Qualitative | Process an organisation follows to manage and mitigate its GHG emissions. | – | Link |
| Natural Resources | |||||
| E-S3 | Water Consumption | Quantitative | Total volume of water consumed by the organisation. | m3 | Link |
| E-S4 | Water Management | Qualitative | Process a company has implemented to optimise its water consumption. | – | Link |
| E-S5 | Biodiversity impacts | Qualitative | Any negative impact on biodiversity and process for managing and mitigating it. | – | Link |
| Waste and Pollution | |||||
| E-S6 | Waste Management | Qual. & Quant. |
Total amount of hazardous and non-hazardous waste generated Set of activities to monitor, manage and reduce waste produced by an organisation. |
# | Link |
Social
| Code | Name | Type | Definition | Unit | Alignment |
| Diversity | |||||
| S-P1 | Board Diversity | Quantitative | Proportion of board members by gender and by age group | % | Link |
| S-P2 | Gender Pay Gap | Quantitative | Difference between the average gross remuneration of men and women within an organisation |
% | Link |
| Working Conditions | |||||
| S-P3 | Employee Turnover | Quantitative | Proportion of employees that have left an organisation during the fiscal year | % | Link |
| S-P4 | Freedom of Association and Collective Bargaining |
Quantitative | Proportion of active workforce covered by collective bargaining agreements | % | Link |
| S-S1 | Employee Health and Safety | Qual. & Quant |
Set of activities and procedures a company has implemented to prevent accidents and injuries in the workplace |
# | Link |
| Human Rights | |||||
| S-P5 | Human Rights Policy | Qualitative | Whether the company has a human rights policy in place and description | – | Link |
| S-P6 | Human Rights Due Diligence | Qualitative | Set of activities to identify, mitigate and act upon actual and potential risks of human rights violation |
– | Link |
Governance
| Code | Name | Type | Definition | Unit | Alignment |
| Corporate governance | |||||
| G-P1 | Board Composition | Information on characteristics of the company’s highest governance bodies | – | Link | |
| Business Integrity | |||||
| G-P2 | Business Ethics Standards | Qualitative | Whether the company has a business ethics policy in place and description | – | Link |
| G-P3 | Anti-corruption Policy | Qualitative | Whether the company has an anti-corruption policy in place and description | – | Link |
| G-P4 | Whistle-blower Mechanism | Qualitative | Whether the company has a whistle-blower procedure in place and description | – | Link |
| Privacy & Data Security | |||||
| G-S1 | Data Security Policy | Qualitative | Whether the company has a cyber and data security policy in place and description | – | Link |
| Name | Type | Alignment |
| Operating Performance | Quantitative | Link |
| Cybersecurity Programme | Qualitative | Link |
| Financial Inclusion | Qualitative | Link |
| Sustainable Financial Initiatives | Qualitative | Link |
| Responsible Marketing Policy | Qualitative | Link |
| Gender Pay Disclosure | Qualitative | Link |
| Gender Pay Equality Programme | Qualitative | Link |
| Diversity Programmes | Qualitative | Link |
| Employee Training | Qualitative | Link |
| Possibility for anonymous reporting and reports are treated confidentially | Qualitative | Link |
