{"id":4810,"date":"2026-04-21T10:37:59","date_gmt":"2026-04-21T08:37:59","guid":{"rendered":"https:\/\/raport-pekao.pl\/?post_type=table&p=4810"},"modified":"2026-05-14T15:29:14","modified_gmt":"2026-05-14T13:29:14","slug":"zestawienie-zmian-wynikow-wplywow-ryzyk-i-szans-zidentyfikowanych-w-ramach-aktualizacji-analizy-podwojnej-istotnosci-w-2025-roku","status":"publish","type":"table","link":"https:\/\/raport-pekao.pl\/en\/table\/zestawienie-zmian-wynikow-wplywow-ryzyk-i-szans-zidentyfikowanych-w-ramach-aktualizacji-analizy-podwojnej-istotnosci-w-2025-roku\/","title":{"rendered":"Zestawienie zmian wynik\u00f3w wp\u0142yw\u00f3w, ryzyk i szans zidentyfikowanych w ramach aktualizacji analizy podw\u00f3jnej istotno\u015bci w 2025 roku"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n
REASON FOR CHANGE<\/th>\nDESCRIPTION OF CHANGE<\/th>\n<\/tr>\n<\/thead>\n
Expansion of the list of impacts to include a catalogue of potential negative impacts due to the rapidly changing regulatory and market environment<\/td>\nWe have identified the following additional potential negative impacts as material, due to the Bank operating in an increasingly complex regulatory environment and growing stakeholder pressure, as well as increased customer awareness and expectations:<\/p>\n
    \n
  • ESRS S4: Misleading customer practices; mis-selling<\/strong> \u2013 We assume that cases may potentially occur where customers are misled by overly complex or unclear marketing and advertising messages, which may lead customers to make incorrect financial decisions. At the time of preparing the Sustainability Statement, no fine has been imposed on the Pekao Group in connection with the use of practices misleading consumers.<\/li>\n
  • ESRS G1: Insufficient whistleblower protection<\/strong> \u2013 We assume the possibility of situations in which persons reporting irregularities, known as whistleblowers, suffer retaliation. Such situations may manifest in various forms of difficulties at work or changes in the treatment of these persons. As a result, this may lead to reduced trust in the available reporting channels, as employees may fear negative consequences resulting from disclosing irregularities.<\/li>\n
  • ESRS G1: Incidents of corruption and bribery<\/strong> \u2013 We are aware that, despite the policies in place to prevent cases of corruption and bribery, it is not possible to eliminate them entirely.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Combination of impacts overlapping in type with ESRS impacts<\/td>\nWe have removed from the summary of material impacts the following duplicate impacts overlapping with other material impacts previously assigned directly to ESRS:<\/p>\n
    \n
  • Sustainable finance (additional topic under ESRS E1)<\/strong> \u2013 positive impact linked to financing environmentally sustainable activities. Topic described under IRO Climate change mitigation in ESRS E1.<\/li>\n
  • Financial education (additional topic under ESRS S4)<\/strong> \u2013 positive impact linked to information programmes, workshops and information campaigns for a broad audience on the use of banking products, investing, household budgeting, saving, etc. Topic described under IRO Consumer privacy.<\/li>\n
  • Cybersecurity and data security (additional topic under ESRS S4)<\/strong> \u2013 positive impact linked to a high level of data and systems protection and investment in modern technologies supporting data security. Topic described under IRO Consumer privacy.<\/li>\n
  • Personal safety of consumers or end-users (ESRS S4)<\/strong> \u2013 positive impact linked to consumer protection through the implementation of technological, organisational and system solutions. Topic described under IRO Consumer privacy.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
EFRAG’s approach to compliance activities presented in the simplified ESRS<\/td>\nWe have removed the following impacts from the summary of material impacts:<\/p>\n
    \n
  • ESRS S1: Effective employee privacy protection system<\/strong> \u2013 In connection with the update of the materiality assessment approach, in accordance with EFRAG guidelines, the Bank does not treat compliance with legal obligations as a positive impact. We have identified the area of employee privacy protection as a compliance activity, resulting, among other things, from the requirements of the GDPR. Its effectiveness is confirmed by the results of employee surveys.<\/li>\n
  • Tax transparency (additional topic under ESRS G1)<\/strong> \u2013 cooperation with tax authorities and compliance with CRS \/ FATCA regulations; following the renewed review of the double materiality assessment, we have concluded that these activities constitute basic legal compliance and fall within the compliance area. Therefore, they should not be classified as material IRO and, accordingly, their further presentation as a material positive impact was discontinued.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Assumptions of the Strategy<\/em> for 2025\u20132027<\/td>\nWe have removed the following impacts from the summary of material impacts:<\/p>\n
    \n
  • ESRS E1: Financing activities supporting climate change adaptation<\/strong> \u2013 As a result of the review of the double materiality analysis approach, we clarified the differences between climate change mitigation and climate change adaptation. The material positive impact is exerted primarily through financing actions supporting climate change mitigation, which follows directly from the assumptions of the Group\u2019s Strategy for 2025\u20132027, which focuses on supporting the transition towards a low-carbon economy. At the same time, financial products financing climate change adaptation strictly as such do not yet constitute a significant part of our business.<\/li>\n<\/ul>\n

    We have changed the allocation of opportunities to the sub-topics provided for in ESRS E1: <\/strong><\/p>\n

      \n
    • For 2024, we have identified material opportunities in this area in the Climate change adaptation and Climate change mitigation sub-topics. The objective resulting from the Strategy for 2025-2027 and the sustainable financing provided by the Group to date mainly concern activities related to the environmental objective of Climate change mitigation within the meaning of the EU Taxonomy. Therefore, we have identified a material financial opportunity in the sub-topic Climate change mitigation under ESRS E1 and removed from the list a material opportunity that was related to the sub-theme Climate change adaptation for 2024.<\/li>\n<\/ul>\n

      We have identified an additional material financial opportunity: <\/strong><\/p>\n

        \n
      • ESRS S4: Ensuring the availability of financial services for customers from different social groups<\/strong> – Actions to ensure service availability, developing digitalisation, simplifying access to banking or standardising telephone service, enable us to reach a wider group of clients. They facilitate contact with the Bank, increase customer satisfaction and support acquisition of new clients, which translates into revenue growth potential.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n
Conducting an in-depth ESG risk materiality analysis, aligned with the new EBA Guidelines on ESG risk managemen<\/td>\nWe have identified an additional material financial risk: <\/strong><\/p>\n

As a result of the update of the double materiality assessment, we assessed climate-related transition risk concerning the loan portfolio as material over the long-term time horizon.<\/p>\n

This results from conducting a more in-depth materiality analysis than in the previous year, aligned with the new requirements of the EBA Guidelines on ESG risk management \u2013 i.e., taking into account:<\/p>\n

    \n
  • broader use of quantitative contextual data, for example in relation to indicators of portfolio alignment with the global Net Zero 2050 scenario,<\/li>\n
  • an available \u2013 for the first time \u2013 detailed market benchmark of conclusions from double materiality assessments conducted under ESRS by other market participants,<\/li>\n
  • conclusions arising from the work carried out by the Bank on the Transition Plan portfolio, in line with the requirements indicated by the EBA Guidelines.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":0,"template":"","class_list":["post-4810","table","type-table","status-publish","hentry"],"acf":[],"yoast_head":"\nZestawienie zmian wynik\u00f3w wp\u0142yw\u00f3w, ryzyk i szans zidentyfikowanych w ramach aktualizacji analizy podw\u00f3jnej istotno\u015bci w 2025 roku - Pekao Integrated Report 2025<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raport-pekao.pl\/en\/table\/zestawienie-zmian-wynikow-wplywow-ryzyk-i-szans-zidentyfikowanych-w-ramach-aktualizacji-analizy-podwojnej-istotnosci-w-2025-roku\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zestawienie zmian wynik\u00f3w wp\u0142yw\u00f3w, ryzyk i szans zidentyfikowanych w ramach aktualizacji analizy podw\u00f3jnej istotno\u015bci w 2025 roku - 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