{"id":2354,"date":"2025-06-26T06:36:26","date_gmt":"2025-06-26T04:36:26","guid":{"rendered":"https:\/\/raport-pekao.pl\/?post_type=table&#038;p=2354"},"modified":"2025-07-15T12:23:06","modified_gmt":"2025-07-15T10:23:06","slug":"elementy-nalezytej","status":"publish","type":"table","link":"https:\/\/raport-pekao.pl\/en\/table\/elementy-nalezytej\/","title":{"rendered":"Elementy nale\u017cytej"},"content":{"rendered":"<table width=\"100%\">\n<tbody>\n<tr class=\"table-row-head\">\n<td width=\"322\"><strong>Key elements of the due diligence process<\/strong><\/td>\n<td width=\"282\"><strong>References in the sustainability statement<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">a) Integration of due diligence into governance, strategy, and business model<\/td>\n<td width=\"282\"><a href=\"https:\/\/raport-pekao.pl\/en\/informacje-przekazywane-organom-administrujacym-zarzadzajacym-i-nadzorczym-jednostki-oraz-podejmowane-przez-nie-kwestie-zwiazane-z-zrownowazonym-rozwojem-gov-2\/\">GOV-2<\/a> , <a href=\"https:\/\/raport-pekao.pl\/en\/uwzglednienie-wynikow-zwiazanych-ze-zrownowazonym-rozwojem-w-systemach-zachet-gov-3\/\">GOV-3<\/a> , <a href=\"https:\/\/raport-pekao.pl\/en\/interesy-i-opinie-zainteresowanych-stron-sbm-2\/\">SBM-3,<\/a><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">b) Engagement with stakeholders affected by the entity at all key stages of the due diligence process<\/td>\n<td width=\"282\"><a href=\"https:\/\/raport-pekao.pl\/en\/informacje-przekazywane-organom-administrujacym-zarzadzajacym-i-nadzorczym-jednostki-oraz-podejmowane-przez-nie-kwestie-zwiazane-z-zrownowazonym-rozwojem-gov-2\/\">GOV-2<\/a>, <a href=\"https:\/\/raport-pekao.pl\/en\/interesy-i-opinie-zainteresowanych-stron-sbm-2\/\">SBM-2<\/a>, <a href=\"https:\/\/raport-pekao.pl\/en\/wymogi-dotyczace-ujawniania-informacji-w-ramach-esrs-objete-oswiadczeniem-jednostki-dotyczacym-zrownowazonego-rozwoju-iro-2\/\">IRO-1<\/a>, <a href=\"https:\/\/raport-pekao.pl\/en\/bezpieczne-warunki-zatrudnienia-pracownikow\/\">MDR &#8211; P<\/a>, <a href=\"https:\/\/raport-pekao.pl\/en\/procedury-wspolpracy-z-wlasnymi-zasobami-pracowniczymi-i-przedstawicielami-pracownikow-w-kwestiach-wplywow-s1-2\/\">S1-2,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/procesy-wspolpracy-w-zakresie-wplywow-z-konsumentami-i-uzytkownikami-koncowymi-s4-2-2\/\">S4-2<\/a>,\u00a0 <a href=\"https:\/\/raport-pekao.pl\/en\/istotne-wplywy-ryzyka-i-szanse-oraz-ich-wzajemne-zwiazki-ze-strategia-i-z-modelem-biznesowym-sbm-3\/\">G1 -1,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/zapobieganie-korupcji-i-przekupstwu-oraz-ich-wykrywanie-g1-3\/\">G1-3,<\/a><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">c) Identification and assessment of adverse impacts<\/td>\n<td width=\"282\"><a href=\"https:\/\/raport-pekao.pl\/en\/wymogi-dotyczace-ujawniania-informacji-w-ramach-esrs-objete-oswiadczeniem-jednostki-dotyczacym-zrownowazonego-rozwoju-iro-2\/\">IRO-1<\/a>, <a href=\"https:\/\/raport-pekao.pl\/en\/interesy-i-opinie-zainteresowanych-stron-sbm-2\/\">SBM-3<\/a><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">d) Actions taken to mitigate identified adverse impacts<\/td>\n<td width=\"282\"><a href=\"https:\/\/raport-pekao.pl\/en\/mechanizmy-zglaszania-naruszen-i-ochrona-sygnalistow\/\">MDR \u2013 A,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/procesy-naprawy-skutkow-negatywnych-wplywow-i-kanaly-zglaszania-watpliwosci-przez-wlasne-zasoby-s1-3\/\">S1-3,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/procesy-naprawy-skutkow-negatywnych-wplywow-i-kanaly-zglaszania-watpliwosci-przez-konsumentow-i-uzytkownikow-koncowych-s4-3\/\">S4-3,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/istotne-wplywy-ryzyka-i-szanse-oraz-ich-wzajemne-zwiazki-ze-strategia-i-z-modelem-biznesowym-sbm-3\/\">G1 -1<\/a><\/td>\n<\/tr>\n<tr>\n<td width=\"322\">e) Monitoring the effectiveness of these efforts and reporting relevant information<\/td>\n<td width=\"282\"><a href=\"https:\/\/raport-pekao.pl\/en\/mechanizmy-zglaszania-naruszen-i-ochrona-sygnalistow\/\">MDR-T,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/bezpieczne-warunki-zatrudnienia-pracownikow\/\">MDR-M,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele\/\">S1-17,<\/a>\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/podejmowanie-dzialan-dotyczacych-istotnych-wplywow-na-konsumentow-i-uzytkownikow-koncowych-oraz-stosowanie-podejsc-sluzacych-zarzadzaniu-istotnymi-ryzykami-i-wykorzystywaniu-istotnych-szans-zwiazanych\/\">S4-4,<\/a>\u00a0\u00a0<a href=\"https:\/\/raport-pekao.pl\/en\/zapobieganie-korupcji-i-przekupstwu-oraz-ich-wykrywanie-g1-3\/\">G1-3<\/a>,<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":0,"template":"","class_list":["post-2354","table","type-table","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Elementy nale\u017cytej - en<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Elementy nale\u017cytej - en\" \/>\n<meta property=\"og:description\" content=\"Key elements of the due diligence process References in the sustainability statement a) Integration of due diligence into governance, strategy, and business model GOV-2 , GOV-3 , SBM-3, b) Engagement with stakeholders affected by the entity at all key stages of the due diligence process GOV-2, SBM-2, IRO-1, MDR &#8211; 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