The scope of these disclosures is not applicable to the Bank’s activities, as neither the Bank nor the Pekao Group undertakes such projects within their own operations. Even if the Bank holds capital involvement in the implementation of such projects within its value chain, due to the lack of control over these projects, it does not meet the requirements for actively supporting the aforementioned activities.
Greenhouse Gas Removal Projects and Greenhouse Gas Emission Reduction Projects Financed through Carbon Emission Units [E1-7]

The purpose of disclosing information on greenhouse gas removal and emission reduction projects financed through carbon emission units is to provide insight into the unit’s actions aimed at permanently removing or actively supporting the removal of greenhouse gases from the atmosphere, potentially with a view to achieving emission neutrality targets.
Establishment of internal carbon emission pricing [E1-8]
The subject of disclosure is information on whether the Pekao Group uses systems for establishing internal carbon dioxide emission prices, and if so, how they assist in decision-making and encourage the implementation of climate-related policies and goals. Due to the fact that both the Pekao Group and the Bank do not engage in carbon dioxide emission trading, the scope of disclosure does not pertain to our activities.
Expected Financial Impacts of Significant Physical and Transition Risks and Potential Climate-Related Opportunities [E1-9]
Pursuant to Annex C to Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023, units preparing their reports in accordance with ESRS requirements for the first time have the option to omit the information included in E1-9. We are exercising this option in the current report.