ESG index table

List of indicators prepared on the basis of "Guidelines for ESG Reporting" developed by the Warsaw Stock Exchange and the EBRD.


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. &
Total amount of hazardous and non-hazardous waste generated
Set of activities to monitor, manage and reduce waste produced by an organisation.
# Link

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


Code Name Type Definition Unit Alignment
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
% 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. &
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

Name Type Alignment
Diversity initiatives that go beyond legal compliance Qualitative Link
Objectives of community activities Qualitative Link
Community involvement programmes Qualitative Link


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