List of indicators

Below are explanations of the designations in the report. The table refers to where each disclosure is made in accordance with the GRI standard.

This report is prepared in accordance with the GRI standard; however, Santander Bank Polska Group expects to be subjected to the reporting obligations associated with the CSRD. For this reason, in the column to the right we provide an indicative reference to the places in the report where we already refer to the issues mentioned in the sustainability reporting standards of the EU Delegated Regulation 2023/2772 (the so-called ESRS – European Sustainability Reporting Standards).

GRI table

Lista wskaźników GRI ujętych w raporcie
Indicator symbol	Name	Report section	Preliminary indicative reference to DR ESRS *
GRI 2-1	Organisational details	Activity profile	–
GRI 2-2	Entities included in the organization’s sustainability reporting	About the report	ESRS 2 BP-1
GRI 2-3	Reporting period, frequency and contact point	About the report Contact	ESRS 1 §73
GRI 2-4	Restatements of information	About the report	ESRS 2 BP-2
GRI 2-5	External assurance	Independent assurance	Requirements of Directive 2022/2464
GRI 2-6	Activities, value chain and other business relationships	Activity profile Integrating ESG into the organisation’s risk management system Sustainable supply chain Accessibility of products and services to the customer	ESRS 2 SBM-1
GRI 2-7	Employees	Employment structure Results in the social area At the time of preparing this Report, the Group does not have a systematic solution to report the number of employees without completely avoiding double counting within Group companies, which results from individuals being employed in more than 1 Group company at the same time. The Group is working on implementing solutions to improve the reported data. Any double counting of relates to part-time contract employees and may represent 4% of the total number of employees.	ESRS 2 SBM-1, ESRS S1-6
GRI 2-8	Workers who are not employees	Employment structure Results in the social area	ESRS S1-7
GRI 2-9	Composition and structure of Highest governance body	Management structure Diversity in the workplace The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS 2 GOV-1
GRI 2-10	Highest governance body structure and composition	Description of the management structure Description of the management structure The indicator applies to disclosures for Santander Bank Polska S.A.	–
GRI 2-11	Nomination and selection of the highest governance body	Description of the management structure The indicator applies to disclosures for Santander Bank Polska S.A.	–
GRI 2-12	Role of the highest governance body in overseeing the management of impacts	Description of the management structure The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS 2 GOV-1, GOV-2
GRI 2-13	Delegation of responsibility for managing impacts	Description of the management structure The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS 2 GOV-1, ESRS G1-3
GRI 2-14	Role of the highest governance body in sustainability reporting	About the report The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS 2 GOV-5, IRO-1
GRI 2-15	Conflict of interest	Values and ethics	–
GRI 2-16	Communication of critical concerns	Values and ethics	ESRS 2 GOV-2, ESRS G1-1
GRI 2-17	Collective knowledge of the highest governance body	Description of the management structure The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS 2 GOV-1
GRI 2-18	Evaluation of the performance of the highest governance body	Description of the management structure The indicator applies to disclosures for Santander Bank Polska S.A.	–
GRI 2-19	Remuneration policies	Rules for remuneration of management The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS 2 GOV-3
GRI 2-20	Process to determine remuneration	Rules for remuneration of management The indicator applies to disclosures for Santander Bank Polska S.A. Remuneration policy	ESRS 2 GOV-3
GRI 2-21	Annual total compensation ratio	Rules for remuneration of management Results in the governance area The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS S1-16
GRI 2-22	Statement on sustainable development strategy	Letter from Michał Gajewski – CEO of Santander Bank Polska S.A.	ESRS 2 SBM-1
GRI 2-23	Policy commitments	Strategy and business model of Santander Bank Polska Group Environmental and climate strategies and policies Human rights due diligence policies and processes and their outcomes Environmental and climate strategies and policies Aligning the portfolio to the Net Zero 2050 targets Stakeholder relations strategies and policies	ESRS 2 GOV-4, MDR-P, ESRS S1-1, ESRS S2-1, ESRS S3-1, ESRS S4-1; ESRS G1-1
GRI 2-24	Embedding policy commitments	Strategy and business model of Santander Bank Polska Group Corporate governance strategy and policies Values and ethics Environmental and climate strategies and policies Stakeholder relations strategies and policies	ESRS 2 GOV-2; MDR-P; ESRS S1-4, ESRS S2-4; ESRS S3-4; ESRS S4-4, ESRS G1-1
GRI 2-25	Processes to remediate negative impacts	Values and ethics Integrating ESG into the organisation’s risk management system Accessibility of products and services to the customer	ESRS S1-1, S2-1, S2-3, S3-1, S4-1 i wiele innych
GRI 2-26	Mechanisms for seeking advice and raising concerns	Values and ethics	ESRS S1-3, ESRS S2-3, ESRS S3-3, ESRS S4-3, ESRS G1-1
GRI 2-27	Compliance with laws and regulations	Transparency	ESRS 2 SMB-3, ESRS E2-4, ESRS S11-17, ESRS G1-4
GRI 2-28	Membership of associations	Partnerships and sustainability commitments	–
GRI 2-29	Approach to stakeholder engagement	Bank and Group’s stakeholders	ESRS 2 SMB-2, ESRS S2-1, ESRS S3-1, ESRS S4-1
GRI 2-30	Collective bargaining agreements	Employment structure	ESRS S1-8
GRI 3-1	Process to determine material topics	Selection of material aspects for the bank	ESRS 2 IRO-1, BP-1
GRI 3-2	List of material topics	Selection of material aspects for the bank	ESRS 2 BP-2, SBM-3
GRI 3-3	Management of material topics (identified as material in the materiality matrix)	Description of the management structure Values and ethics Integrating ESG into the organisation’s risk management system Security of services, transactions and customer data Aligning the portfolio to the Net Zero 2050 targets Green finance Green finance Inclusive and sustainable banking	ESRS 2 SBM-1 and many other
GRI 201-1	Direct value generated and distributed	Performance results	–
GRI 202-1	Ratios of standard entry level wage by gender compared to local minimum wage	Diversity in the workplace Results in the social area	ESRS S1-10
GRI 203-2	Material indirect economic impact	Stakeholder map Key activities and grant projects of the Santander Foundation	ESRS S1-4, ESRS S2-4; ESRS S3-4
GRI 205-2	Communication and training on anti-corruption policies and procedures (indicator reported partially)	Values and ethics Results in the governance area	ESRS G1-3
GRI 205-3	Confirmed cases of corruption and actions taken in response to them	Values and ethics	ESRS G1 G1-4
GRI 301-1	Materials used by weight or volume	Integrating ESG into the organisation’s risk management system	ESRS E5-4
GRI 302-1	Energy consumption within the organization	Integrating ESG into the organisation’s risk management system	ESRS E1-5
GRI 303-1	Water consumption as a common resource	Integrating ESG into the organisation’s risk management system	ESRS 2 SBM-3, MDR-T, ESRS E3-2
GRI 305-1	Total direct greenhouse gas emissions	Environmental impact of operations Results in the environmental area	ESRS E1-6, E1-4
GRI 305-2	Total indirect greenhouse gas emissions by weight	Environmental impact of operations Results in the environmental area	ESRS E1-6, E1-4
GRI 305-3	Other indirect greenhouse gas emissions	Environmental impact of operations Results in the environmental area	ESRS E1-6, E1-4
GRI 308-1	Percentage of new suppliers assessed according to environmental criteria	Sustainable supply chain Results in the governance area	ESRS G1-2
GRI 401-1	Total number and percentage of new employees and total number of employees who left the organization during the reporting period	Employment structure Results in the social area At the time of preparing this Report, the Group does not have a systematic solution to report the number of employees without completely avoiding double counting within Group companies, which results from individuals being employed in more than 1 Group company at the same time. The Group is working on implementing solutions to improve the reported data. Any double counting of relates to part-time contract employees and may represent 4% of the total number of employees.	ESRS S1-6
GRI 401-2	Additional benefits (perks) provided to full-time employees	Benefits	ESRS S1-11
GRI 403-2	Hazard identification, risk assessment and incident investigation	Occupational health and safety	ESRS S1-3
GR 403-5	Occupational health and safety training	Occupational health and safety	Indirectly: ESRS S1-14
GRI 403-6	Health promotion	Occupational health and safety	Indirectly: ESRS S1-14
GRI 403-9	Type and rate of work-related injuries	Occupational health and safety Results in the social area	ESRS S1-14
GRI 404-1	Number of training days per year per employee by employment structure	Training and development Results in the social area	ESRS S1-13
GRI 404-2	Management skills development and lifelong learning programmes	Training and development	ESRS S1-1
GRI 404-3	Percentage of employees subject to regular performance evaluation and career development reviews, by gender and employment category	Training and development Results in the social area	ESRS S1-13
GRI 405-1	Diversity of supervisory bodies and staff	Diversity in the workplace Results in the social area At the time of preparing this Report, the Group does not have a systematic solution to report the number of employees without completely avoiding double counting within Group companies, which results from individuals being employed in more than 1 Group company at the same time. The Group is working on implementing solutions to improve the reported data. Any double counting of relates to part-time contract employees and may represent 4% of the total number of employees.	ESRS S1-9
GRI 405-2	Ratio of male to female base salary by position held	Diversity in the workplace Results in the social area The indicator applies to disclosures for Santander Bank Polska S.A.	ESRS S1-16
GRI 406-1	Total number of discrimination cases	Transparency	ESRS S1-17
GRI 414-1	Percentage of new suppliers assessed against social criteria	Sustainable supply chain Results in the governance area	ESRS G1-2
GRI 415-1	Total value of financial and in-kind donations to political parties, politicians and similar parties	Transparency	ESRS G1-5
GRI 417-2	Total number of incidents of non-compliance with regulations and/or voluntary codes concerning product and service information and labelling	Transparency	ESRS S4-4
GRI 417-3	Total number of incidents of non-compliance with regulations and/or voluntary codes concerning marketing communications	Transparency	ESRS S4-4
GRI 418-1	Total number of justified complaints regarding breaches of customer privacy and data loss	Security of services, transactions and customer data	ESRS S4-4, S4-3
FS 14 (GRI Sector Supplement)	Actions taken to ensure access to financial services for people from disadvantaged groups	Inclusive and sustainable banking	ESRS S4-4

TCFD table

As recommended by the Financial Stability Board’s Task Force on Climate-related Financial Disclosures (TCFD), we include climate-related disclosures within the body of the report. For your convenience, we present below where the specific disclosures can be found in the report:

Ujawnienia TCFD znajdujące się w raporcie
RECOMMENDED DISCLOSURES	Report section
Disclose the organisation’s management policies on climate-related risks and opportunities.
Describe the management board’s oversight of climate-related risks and opportunities.	Description of the management structure
Describe the role of management in assessing and managing climate-related risks and opportunities.	Description of the management structure
Disclose the actual and potential impact of climate-related risks and opportunities on the organisation’s operations, strategy and financial planning, if such information is relevant.
Describe the climate-related risks and opportunities that the organisation has identified in the short, medium and long term.	Integrating ESG into the organisation’s risk management system Integrating ESG into the organisation’s risk management system
Describe the impact of climate-related risks and opportunities on the organisation’s operations, strategy and financial planning.	Integrating ESG into the organisation’s risk management system
Describe the resilience of the organisation’s strategy, taking into account different climate-related scenarios, including a 2°C or lower scenario.	Integrating ESG into the organisation’s risk management system
Disclose how the organisation identifies, assesses and manages climate-related risks.
Describe the organisation’s processes for identifying and assessing climate-related risks	Integrating ESG into the organisation’s risk management system Integrating ESG into the organisation’s risk management system
Describe the organisation’s processes for managing climate-related risks.	Integrating ESG into the organisation’s risk management system
Describe how the processes for identifying, assessing and managing climate-related risks are integrated into the overall risk management of the organisation.	Integrating ESG into the organisation’s risk management system
Disclose the measures and targets used to assess and manage relevant climate-related risks and opportunities, if such information is relevant.
Disclose the indicators used by the organisation to assess climate-related risks and opportunities in line with the risk management strategy and process.	Environmental impact of operations
The extent of greenhouse gas emissions and the associated risks must be disclosed.	Environmental impact of operations
Describe the objectives used by the organisation to manage climate-related risks and opportunities and performance against the objectives.	Strategy and business model of Santander Bank Polska Group

List of indicators according to the "Guidelines for ESG Reporting. A guide for companies in 2023.

Lista wskaźników GPW ujętych w raporcie
		Report section
I-P1	Business model	Strategy and business model of Santander Bank Polska Group
I-P2	Integration of sustainability topics	Integrating ESG into the organisation’s risk management system
I-P3	Management of sustainability matters	Integrating ESG into the organisation’s risk management system
I-P4	Significant impact, risks and opportunities	Integrating ESG into the organisation’s risk management system
I-P5	Stakeholder involvement	Bank and Group’s stakeholders
E-P1	Managing climate change issues	Management structure Integrating ESG into the organisation’s risk management system
E-P2	Greenhouse gas emissions	Environmental impact of operations
E-P3	Greenhouse gas emission intensity	Not applicable – the Group does not present emissivity data as recommended by the indicator.
E-P4	Energy consumption and sources	Environmental impact of operations
E-P5	Environmental policy	Environmental and climate strategies and policies
E-D1	Water consumption	Not applicable – the Group does not present the data. We only use water for consumption and sanitary purposes in day-to-day operations. The Group will work towards disclosing the quantity indicator in the future.
E-D2	Water resources management	Environmental impact of operations
E-D3	Impact on biodiversity	Not applicable. Santander Bank Polska S.A.’s activities have a negligible impact on biodiversity. Our Responsible Banking Strategy has identified other environmental impact issues as a priority in 2023.
E-D5	Waste management	Not applicable. The Group complies with legal requirements for the management of waste generated from day-to-day operations. The Group has identified other environmental topics as material.
S-P1	Diversity policy	Diversity in the workplace
S-P2	Employment policy	Values and ethics Remuneration policy, Occupational health and safety
S-P3	Work-life balance policy	Occupational health and safety
S-P4	Reintegration policy	–
S-P5	Equal pay index	Diversity in the workplace
S-P6	Employee turnover	Employment structure
S-P7	Freedom of association and collective bargaining	Employment structure
S-D1	Health and safety at work (H&S)	Occupational health and safety
S-P8	Human rights policy and due diligence procedures	Human rights due diligence policies and processes and their outcomes
G-P1	Structure of the company’s governing bodies	Description of the management structure
G-P2	Independent governing board members	Description of the management structure
G-P3	Diversity in the composition of the governing bodies	Description of the management structure
G-P4	Code of ethics	Values and ethics
G-P5	Anti-corruption policy	Values and ethics
G-P6	Whistleblowing mechanism	Values and ethics
G-D1	Data protection policy	Security of services, transactions and customer data

List of Santander Bank Polska S.A.’s custom indicators

Lista wskaźników własnych ujętych w raporcie
Indicator name	Report section
Number of the bank’s access points in Poland, including branches broken down by outlets operated directly by the bank and partner outlets	Performance results
Scale of corporate volunteering	Corporate volunteering
Number of beneficiaries of corporate volunteering activities / year	Key activities and grant projects of the Santander Foundation Corporate volunteering
Total amount allocated to community engagement activities	Key activities and grant projects of the Santander Foundation
Number of customers using mobile and online banking	Information security
Number of interactions in remote channels	Information security
Main pro-environmental products and services offered to customers, including offerings that influence climate change solutionsMain	Green finance
Key actions to increase customer satisfaction	Positive customer experience (NPS) Accessibility of products and services to the customer
Customer satisfaction measurement results	Positive customer experience (NPS)
Information on key products, including new products launched during the reporting period	Strategy and business model of Santander Bank Polska Group Green finance
Products and initiatives for small and medium-sized enterprises (SMEs)	Green finance
Number of bank branches with Barrier-Free Service certification	Inclusive and sustainable banking
Number of beneficiaries of social projects and initiatives related to education taken or supported by the bank and/or the bank’s Foundation in a given year	Corporate volunteering
List of key activities and initiatives implemented in the bank during the year to increase employees’ knowledge of the bank’s ethics and corporate culture	Values and ethics
Description of policies, procedures and results of climate risk exposure testing	Integrating ESG into the organisation’s risk management system
Actions implemented to ensure cyber security	Security of services, transactions and customer data Customer relations
Description of the bank’s approach to implementing ESG regulatory requirements into its business strategy	Integrating ESG into the organisation’s risk management system

UNEP FI Principles for Responsible Banking

Lista wskaźników własnych ujętych w raporcie
	Principles for Responsible Banking	Report section referring to the implementation of the principle
Principle 1	Alignment	Strategy and business model of Santander Bank Polska Group
Principle 2	Impact and Target Setting	Integrating ESG into the organisation’s risk management system, Environmental and climate strategies and policies, Performance results
Principle 3	Clients and Customers	Integrating ESG into the organisation’s risk management system
Principle 4	Stakeholders	Bank and Group’s stakeholders, Employee relations, Customer relations, Relations with society
Principle 5	Governance & Culture	ESG Governance – What matters to us
Principle 6	Transparency & Accountability	Description of the reporting process

UN Sustainable Development Goals (SDGs)

We relate to the UN Agenda 2030 Sustainable Development Goals:

Lista wskaźników własnych ujętych w raporcie
Goal		Report section referring to the fulfilment of the goal
Goal 1	No poverty	Relations with society
Goal 2	Zero hunger	–
Goal 3	Good health and well-being	Occupational health and safety
Goal 4	Quality education	Education Training and development
Goal 5	Gender equality	Diversity in the workplace
Goal 6	Clean water and sanitation	Environmental impact of operations
Goal 7	Affordable and clean energy	Templates presenting GAR calculation Green finance Results in the environmental area
Goal 8	Decent work and economic growth	Strategy and business model of Santander Bank Polska Group Employment structure
Goal 9	Industry, innovation and infrastructure	–
Goal 10	Reduced inequalities	Diversity in the workplace
Goal 11	Sustainable cities and communities	–
Goal 12	Responsible consumption and production	–
Goal 13	Climate action	Environmental and climate strategies and policies, Integrating ESG into the organisation’s risk management system, Templates presenting GAR calculation Green finance, Greenhouse gas emissions
Goal 14	Life below water	–
Goal 15	Life on land	–
Goal 16	Peace, justice and strong institutions	Values and ethics
Goal 17	Partnerships for the goals	Partnerships and sustainability commitments, Bank and Group’s stakeholders