Independent assurance

Santander Bank Polska Group, as part of ensuring due diligence in its sustainability reporting process, voluntarily submits selected disclosures to an independent review that provides limited assurance and is conducted in accordance with the National Standard on Assurance Services Other than Audits and Reviews 3000 (Z) as set out in the International Standard on Assurance Engagements 3000 (Revised) – ”Assurance Engagements Other than Audits and Reviews of Historical Financial Information” (”KSUA 3000 (Z)”). The attestation process of selected non-financial data is coordinated by the Sustainability and ESG Team with the support of the Management Board of Santander Bank Polska S.A. The Supervisory Board does not actively participate in this process.

Due to upcoming regulatory requirements, a decision has been made to have the 2023 ESG Report examined by Santander Bank Polska Group’s auditor, i.e. PricewaterhouseCoopers Polska spółka z ograniczoną odpowiedzialnością Audyt sp.k. (PwC) – an external entity with which we do not have a relationship that could affect the independence of the assurance. This is a step towards the target reporting of ESG issues in close connection with financial reporting.). In accordance with the provisions of the Act of 11 May 2017 on Statutory Auditors, Audit Firms and Public Oversight, the audit firm and the statutory auditor are required to maintain their independence with respect to the Bank and the Group. In addition, based on the requirements of Recommendation H, the bank periodically reviews the independence of the audit firm and its employees. This assessment also takes into account the possibility of providing non-audit services