Reporting

Our approach to reporting

The list of material sustainability topics has been updated through a five-step process that took into account the perspective of our organisation and its environment. Out of a long list of potentially material topics, seven were selected to be covered in the integrated report:

Security
Development of local communities
Good health and well-being
Climate change
Employee matters
Corporate culture, ethics, compliance and transparency of information
Industrial and infrastructure development

We prepared our report in accordance with the best market practices, taking into account:

the Integrated Reporting Framework of the IFRS Foundation
Global Reporting Initiative Standards (GRI Standards 2021)
Greenhouse Gas Protocol (GHG Protocol) to calculate the carbon footprint
elements of the Task Force on Climate-related Financial Disclosures (TCFD) regarding climate risk reporting
International Financial Reporting Standards
Accounting Act
regulations applicable to issuers of securities

Assurance of non-financial data in the report was carried out by Bureau Veritas Polska Sp. z o.o.

The financial data in the report was audited by the independent audit firm Mazars Audyt Sp. z o.o.

Should you have any questions or comments regarding our reporting, please send them to: raport.zintegrowany@bgk.pl