Glossary

OHS
Occupational Health and Safety

CSRD
Corporate Sustainability Reporting Directive

EBA
European Banking Authority

EPG
Equal Pay Gap, adjusted indicator of pay gap between men and women (according to the methodology of Santander Bank Polska S.A.)

ESG
Environmental, Social and Governance non-financial rating factors for companies and organisations

ESRS
European Sustainability Reporting Standards i.e. EU non-financial reporting guidelines associated with the CSRD

GAR
Green Asset Ratio

GRI
Global Reporting Initiative

Gender Pay Gap
Gender Pay Gap, unadjusted indicator of pay gap between men and women

ONZ
United Nations Organization

SFCS
Sustainable Finance Classification System

TCFD
Task Force on Climate-related Financial Disclosures appointed by the G20 Financial Stability Board

UNEP FI
United Nations Environment Programme Finance Initiative

C/I
Cost-to-Income Ratio

TCR
Total Capital Ratio

CoR
Cost of Credit Risk

NPS
Net Promoter Score. Measure of customer loyalty and satisfaction