{"id":2641,"date":"2025-06-30T05:12:09","date_gmt":"2025-06-30T03:12:09","guid":{"rendered":"https:\/\/raport-pekao.pl\/?post_type=table&#038;p=2641"},"modified":"2025-07-16T16:10:33","modified_gmt":"2025-07-16T14:10:33","slug":"matodyka-tabela-5","status":"publish","type":"table","link":"https:\/\/raport-pekao.pl\/en\/table\/matodyka-tabela-5\/","title":{"rendered":"Matodyka tabela 5"},"content":{"rendered":"<table>\n<thead>\n<tr class=\"table-row-head\">\n<td width=\"100%\"><strong>Disclosure requirement and associated data point<\/strong><\/td>\n<td><strong>Reference to the regulation on sustainability-related disclosures in the financial services sector (section no.)<\/strong><\/td>\n<td><strong>Reference to the third pillar (2)<\/strong><\/td>\n<td><strong>Reference to the benchmark regulation (3)<\/strong><\/td>\n<td><strong>Reference to the european climate law (4)<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 GOV-1<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/rola-organow-administracyjnych-zarzadzajacych-i-nadzorczych-gov-1\/\">Gender diversity of the Management Board members (point 21(d))<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Commission Delegated Regulation (EU) 2020\/1816 (5)<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 GOV-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/rola-organow-administracyjnych-zarzadzajacych-i-nadzorczych-gov-1\/\">Percentage of independent Management Board members (point 21(e))<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Commission Delegated Regulation (EU) 2020\/1816<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 GOV-4 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/oswiadczenie-dotyczace-nalezytej-starannosci-gov-4\/\">Due diligence statement (point 30)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 SBM-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/strategia-model-biznesowy-i-lancuch-wartosci\/\">Participation in fossil fuel-related activities (point 40(d)(i))<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 SBM-1 <\/strong><\/span><\/p>\n<p>Participation in chemical production activities (point 40(d)(ii))<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 SBM-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Participation in controversial weapons-related activities (point 40(d)(iii))<\/span><\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 SBM-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Participation in tobacco cultivation and production activities (point 40(d)(iv))<\/span><\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-1<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zmiana-klimatu-esrs-e1\/\">Transition plan to achieve climate neutrality by 2050 (point 14)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Article 2(1) of Regulation (EU) 2021\/1119<\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-1<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zmiana-klimatu-esrs-e1\/\">Entities excluded from the scope of Paris Agreement-aligned benchmarks (point 16(g))<\/a><\/span><\/td>\n<td><\/td>\n<td>Article 449a of Regulation (EU) No 575\/2013; Commission Implementing Regulation (EU) 2022\/2453, Template 1: Banking portfolio \u2013 Climate change transition risk: credit quality of exposures by sector, issue and residual maturity<\/td>\n<td>Article 12(1)(d)-(g) and 12(2) of Delegated Regulation (EU) 2020\/1818<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-4<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele-3\/\">Greenhouse gas emission reduction targets (point 34)<\/a><\/span><\/td>\n<td><\/td>\n<td>Article 449a of Regulation (EU) No 575\/2013; Commission Implementing Regulation (EU) 2022\/2453, Template 3: Banking portfolio \u2013 Transition risks associated with climate change: measures of adaptation<\/td>\n<td>Article 6 of Delegated Regulation (EU) 2020\/1818<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-5<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele-3\/\">Energy consumption from fossil sources disaggregated by source (applies only to sectors with significant climate impact), point 38<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-5<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele-3\/\">Energy consumption and energy mix, point 37<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-5<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele-3\/\">Energy intensity associated with activities in sectors with significant climate impact, points 40\u201343<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-6 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/emisje-gazow-cieplarnianych-zakresow-1-2-i-3-brutto-oraz-calkowite-emisje-gazow-cieplarnianych-e1-6\/\">Gross greenhouse gas emissions for Scopes 1, 2, and 3 and total greenhouse gas emissions, point 44<\/a><\/span><\/td>\n<td><\/td>\n<td>Article 449a of Regulation (EU) No 575\/2013; Commission Implementing Regulation (EU) 2022\/2453, Template 1: Banking portfolio \u2013 Climate change transition risk: credit quality of exposures by sector, issue and residual maturity<\/td>\n<td>Article 5(1), Article 6, and Article 8(1) of Delegated Regulation (EU) 2020\/1818<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-6<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/emisje-gazow-cieplarnianych-zakresow-1-2-i-3-brutto-oraz-calkowite-emisje-gazow-cieplarnianych-e1-6\/\">Gross greenhouse gas emission intensity, points 53\u201355<\/a><\/span><\/td>\n<td><\/td>\n<td>Article 449a of Regulation (EU) No 575\/2013; Commission Implementing Regulation (EU) 2022\/2453, Template 3: Banking portfolio \u2013 Transition risks associated with climate change: measures of adaptation<\/td>\n<td>Article 8(1) of Delegated Regulation (EU) 2020\/1818<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-7<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/projekty-usuwania-gazow-cieplarnianych-i-ograniczania-emisji-gazow-cieplarnianych-finansowane-za-pomoca-jednostek-emisji-dwutlenku-wegla-e1-7\/\">Greenhouse gas removals and carbon emission units, point 56<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td>Article 2(1) of Regulation (EU) 2021\/1119<\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-9<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/projekty-usuwania-gazow-cieplarnianych-i-ograniczania-emisji-gazow-cieplarnianych-finansowane-za-pomoca-jednostek-emisji-dwutlenku-wegla-e1-7\/\">Portfolio reference exposure to physical climate risk, point 66<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Delegated Regulation (EU) 2020\/1818, Annex II to Delegated Regulation (EU) 2020\/1816<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-9<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/projekty-usuwania-gazow-cieplarnianych-i-ograniczania-emisji-gazow-cieplarnianych-finansowane-za-pomoca-jednostek-emisji-dwutlenku-wegla-e1-7\/\">Disaggregation of monetary amounts by acute and chronic physical risk, point 66(a)<\/a><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>ESRS E1-9 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/projekty-usuwania-gazow-cieplarnianych-i-ograniczania-emisji-gazow-cieplarnianych-finansowane-za-pomoca-jednostek-emisji-dwutlenku-wegla-e1-7\/\">Location of significant asset components subject to substantial physical risk, point 66(c)<\/a><\/span><\/td>\n<td><\/td>\n<td>Article 449a of Regulation (EU) No 575\/2013; points 46 and 47 of Commission Implementing Regulation (EU) 2022\/2453; Template 5: Banking portfolio \u2013 physical risk related to climate change: exposures subject to physical risk<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-9<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/projekty-usuwania-gazow-cieplarnianych-i-ograniczania-emisji-gazow-cieplarnianych-finansowane-za-pomoca-jednostek-emisji-dwutlenku-wegla-e1-7\/\">Breakdown of book value of real estate by energy efficiency classes, point 67(c)<\/a><\/span><\/td>\n<td><\/td>\n<td>Article 449a of Regulation (EU) No 575\/2013; point 34 of Commission Implementing Regulation (EU) 2022\/2453; Template 2: Banking portfolio \u2013 Transition risk related to climate change: real estate-backed loans \u2013 energy efficiency of collateral<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E1-9<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/projekty-usuwania-gazow-cieplarnianych-i-ograniczania-emisji-gazow-cieplarnianych-finansowane-za-pomoca-jednostek-emisji-dwutlenku-wegla-e1-7\/\">Degree of portfolio exposure to climate-related opportunities, point 69<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Delegated Regulation (EU) 2020\/1818<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E2-4<\/strong><\/span><\/p>\n<p>Quantity of each pollutant listed in Annex II to the Regulation on the European Pollutant Release and Transfer Register (E-PRTR) emitted into air, water, and soil, point 28<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E3-1 <\/strong><\/span><\/p>\n<p>Water and marine resources, point 9<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E3-1 <\/strong><\/span><\/p>\n<p>Specific policy, point 13<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E3-1 <\/strong><\/span><\/p>\n<p>Sustainable practices in the field of seas and oceans, point 14<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E3-4 <\/strong><\/span><\/p>\n<p>Total volume of water recycled and reused, point 28(c)<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E3-4 <\/strong><\/span><\/p>\n<p>Total water consumption in m<sup>3<\/sup> per net revenue from own operations, point 29<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 IRO1-E4 point 16(a)(i)<\/strong><\/span><\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 IRO1-E4 point 16(b)\u00a0<\/strong><\/span><\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 IRO1-E4 point 16(c)<\/strong><\/span><\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E4-2 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Sustainable land\/agriculture practices or policies, point 24(b)<\/span><\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E4-2 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Sustainable ocean\/marine practices or policies, point 24(c)<\/span><\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E4-2 <\/strong><\/span><\/p>\n<p>Policies for deforestation prevention, point 24(d)<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E5-5 <\/strong><\/span><\/p>\n<p>Non-recycled waste, point 37(d)<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS E5-5 <\/strong><\/span><\/p>\n<p>Hazardous and radioactive waste, point 3<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 SBM-3-S1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/istotne-wplywy-ryzyka-i-szanse-oraz-ich-wzajemne-zwiazki-ze-strategia-i-z-modelem-biznesowym-sbm-3\/\">Risk of forced labour cases, point 14(f)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 SBM-3-S1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/istotne-wplywy-ryzyka-i-szanse-oraz-ich-wzajemne-zwiazki-ze-strategia-i-z-modelem-biznesowym-sbm-3\/\">Risk of child labour cases, point 14(g)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/wlasne-zasoby-pracownicze-esrs-s1\/\">Commitments regarding policies on human rights respect, point 20<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/wlasne-zasoby-pracownicze-esrs-s1\/\">Due diligence strategies concerning issues covered by core International Labour Organization Conventions No. 1\u20138, point 21<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/wlasne-zasoby-pracownicze-esrs-s1\/\">Procedures and measures for preventing human trafficking, point 22<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Commission Delegated Regulation (EU) 2020\/1816<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/wlasne-zasoby-pracownicze-esrs-s1\/\">Policy or management system for accident prevention at work, point 23<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-3 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/procesy-naprawy-skutkow-negatywnych-wplywow-i-kanaly-zglaszania-watpliwosci-przez-wlasne-zasoby-s1-3\/\">Complaint-handling mechanisms, point 32(c)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-14 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele\/\">Number of work-related deaths and the number and rate of work-related accidents, point 88(b)-(c)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-14 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele\/\">Number of days lost due to injuries, accidents, fatalities, or illnesses,<br \/>\npoint 88(e)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Commission Delegated Regulation (EU) 2020\/1816<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-16 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele\/\">Unadjusted gender pay gap, point 97(a)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-16 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele\/\">Excessive CEO pay level, point 97(b)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Commission Delegated Regulation (EU) 2020\/1816<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-17 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mierniki-i-cele\/\">Cases of discrimination, point 103(a)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S1-17 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zarzadzanie-wplywami-ryzykami-i-szansami-2\/\">Non-compliance with UN Guiding Principles on Business and Human Rights and OECD Guidelines, point 104(a)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Delegated Regulation (EU) 2020\/1816, Article 12(1) of Delegated Regulation (EU) 2020\/1818<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS 2 SBM-3-S2 <\/strong><\/span><\/p>\n<p>Significant risk of child labour or forced labour in the value chain, point 11(b)<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S2-1 <\/strong><\/span><\/p>\n<p>Commitments regarding policies on human rights respect, point 17<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S2-1 <\/strong><\/span><\/p>\n<p>Policies related to employees in the value chain, point 18<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S2-1 <\/strong><\/span><\/p>\n<p>Non-compliance with UN Guiding Principles on Business and Human Rights and OECD Guidelines, point 19<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S2-1 <\/strong><\/span><\/p>\n<p>Due diligence strategies concerning issues covered by core International Labour Organization Conventions No. 1\u20138, point 19<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S2-4 <\/strong><\/span><\/p>\n<p>Human rights-related issues and incidents related to the upstream and downstream value chain, point 36<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S3-1 <\/strong><\/span><\/p>\n<p>Commitments regarding policies on human rights respect, point 16<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S3-1 <\/strong><\/span><\/p>\n<p>Non-compliance with UN Guiding Principles on Business and Human Rights, ILO standards, or OECD Guidelines, point 17<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S3-4 <\/strong><\/span><\/p>\n<p>Human rights-related issues and incidents, point 36<\/td>\n<td>N\/A<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S4-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zarzadzanie-wplywami-ryzykami-i-szansami-2\/\">Policy concerning consumers and end-users, point 1<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Delegated Regulation (EU) 2020\/1816, Article 12(1) of Delegated Regulation (EU) 2020\/1818<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S4-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zarzadzanie-wplywami-ryzykami-i-szansami-2\/\">Non-compliance with UN Guiding Principles on Business and Human Rights and OECD Guidelines, point 17<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS S4-4 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" 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\/\">Human rights-related issues and incidents, point 35<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS G1-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zarzadzanie-wplywami-ryzykami-i-szansami-4\/\">United Nations Convention against Corruption, point 10(b)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS G1-1 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/mechanizmy-zglaszania-naruszen-i-ochrona-sygnalistow\/\">Whistleblower protection, point 10(d)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS G1-4 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zapobieganie-korupcji-i-przekupstwu-oraz-ich-wykrywanie-g1-3\/\">Fines for breaches of anti-corruption and anti-bribery regulations, point 24(a)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"color: #000000;\"><strong>ESRS G1-4 <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/raport-pekao.pl\/en\/zapobieganie-korupcji-i-przekupstwu-oraz-ich-wykrywanie-g1-3\/\">Standards on anti-corruption and anti-bribery, point 24(b)<\/a><\/span><\/td>\n<td><\/td>\n<td><\/td>\n<td>Annex II to Commission Delegated Regulation (EU) 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