{"id":4817,"date":"2026-04-21T11:11:55","date_gmt":"2026-04-21T09:11:55","guid":{"rendered":"https:\/\/raport-pekao.pl\/?post_type=table&p=4817"},"modified":"2026-05-25T16:04:17","modified_gmt":"2026-05-25T14:04:17","slug":"tabela-zgodnosci-z-esrs","status":"publish","type":"table","link":"https:\/\/raport-pekao.pl\/en\/table\/tabela-zgodnosci-z-esrs\/","title":{"rendered":"Tabela zgodno\u015bci z ESRS:"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
STANDARD \/ TOPIC<\/th>\nDISCLOSURE<\/th>\nLOCATION IN THE REPORT (CHAPTER NUMBER)<\/th>\nOMISSIONS AND EXPLANATIONS<\/th>\n<\/tr>\n<\/thead>\n
ESRS 2<\/strong><\/td>\nBP-1 General basis for preparing sustainability statements<\/td>\n13.1.1<\/a>, 13.1.2<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
BP-2 Disclosures related to specific circumstances<\/td>\n13.1.1<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
GOV-1 Roles and responsibilities of the undertaking\u2019s administrative, management and supervisory bodies<\/td>\n13.1.2.1<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
GOV-2 Information provided to the undertaking\u2019s administrative, management and supervisory bodies on sustainability matters<\/td>\n13.1.2.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
GOV-3 Integration of sustainability-related performance in incentive schemes<\/td>\n13.1.2.3<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
GOV-4 Due diligence statement<\/td>\n13.1.2.4<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
GOV-5 Risk management and internal controls in sustainability reporting<\/td>\n13.1.2.5<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
SBM-1 Market position, strategy, business model, and value chain<\/td>\n13.1.3.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
SBM-2 Views, interests, and expectations of stakeholders<\/td>\n13.1.3.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
SBM-3 Interaction of influences, strategy, and business model of the company<\/td>\n13.1.3.3<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
IRO-1 Description of processes for identifying and assessing material impacts, risks, and opportunities<\/td>\n13.1.4.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
IRO-2 Disclosure requirements under ESRS covered by the entity\u2019s sustainability statement<\/td>\n13.1.4.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
CLIMATE CHANGE<\/td>\n<\/tr>\n
ESRS E1<\/strong><\/td>\nGOV-3 Incorporation of sustainability-related performance in incentive schemes<\/td>\n13.1.2.3<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
SBM-3 \u2013 Material impacts, risks, and opportunities and their interconnections with strategy and business model<\/td>\n13.1.3.3<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
IRO-1 \u2013 Description of the processes to identify and assess material climate-related impacts, risks and opportunities<\/td>\n13.1.4.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
E1-1 Transition plan for climate change mitigation<\/td>\n13.1.2.1<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
E1-2 Policies related to climate change mitigation and adaptation<\/td>\n13.1.2.1<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
E1-3 Actions and resources related to climate policy<\/td>\n13.1.2.1<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
E1-4 Climate change mitigation and adaptation targets<\/td>\n13.2.2<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
E1-5 Energy consumption and energy mix<\/td>\n13.2.2<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
E1-6 Gross greenhouse gas emissions for Scopes 1, 2, and 3 and total greenhouse gas emissions<\/td>\n13.2.2<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
E1-7 Greenhouse gas removal and emission reduction projects financed through carbon emission units<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E1-8 \u2013 Internal carbon pricing<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E1-9 \u2013 Anticipated financial impacts of material physical risks, transition risks, and potential climate-related opportunities<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
POLLUTION<\/td>\n<\/tr>\n
ESRS E2<\/strong><\/td>\nIRO-1 Description of processes for identifying and assessing material impacts, risks, and opportunities related to pollutio<\/td>\n13.1.4.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
E2-1 Policies related to pollution<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E2-2 Actions and resources related to pollution<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E2-3 Pollution-related targets<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E2-4\u00a0Air, water, and soil pollution<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E2-5 Potentially hazardous substances and substances of very high concern<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E2-6 Anticipated financial impacts of risks and opportunities related to pollution<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
WATER AND MARINE RESOURCES<\/td>\n<\/tr>\n
ESRS E3<\/strong><\/td>\nIRO 1 Description of processes for identifying and assessing material impacts, risks, and opportunities related to water and marine resources<\/td>\n13.1.4.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
E3-1 Policies related to water and marine resources<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E3-2 Actions and resources related to water and marine resources<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E3-3 Targets related to water and marine resources<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E3-4 Water consumption<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E3-5 Anticipated financial impacts of influences, risks, and opportunities related to water and marine resources<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
BIODIVERSITY AND ECOSYSTEMS<\/td>\n<\/tr>\n
ESRS E4<\/strong><\/td>\nSBM-3 \u2013 Material impacts, risks, and opportunities and their interconnections with strategy and business model<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
IRO 1 Description of the processes to identify and assess material biodiversity and ecosystems-related impacts, risks and opportunities<\/td>\n13.1.4.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
E4-1 Biodiversity and ecosystem transformation plan and inclusion of biodiversity and ecosystems in strategy and business model<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E4-2 Policies related to biodiversity and ecosystems<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E4-3 Actions and resources related to biodiversity and ecosystems<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E4-4 Targets related to biodiversity and ecosystems<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E4-5 Impact metrics related to biodiversity and ecosystem change<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E4-6 Anticipated financial impacts of risks and opportunities related to biodiversity and ecosystems<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
RESOURCE USE AND CIRCULAR ECONOMY<\/td>\n<\/tr>\n
ESRS E5<\/strong><\/td>\nIRO 1 Description of processes for identifying and assessing material impacts, risks, and opportunities related to resource use and circular economy<\/td>\n13.1.4.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
E5-1 Policies related to resource use and circular economy<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E5-2 Actions and resources related to resource use and circular economy<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E5-3 Targets related to resource use and circular economy<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E5-4 Resource inflows<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E5-5 Resource outflows<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
E5-6 Anticipated financial impacts of risks and opportunities related to resource use and circular economy<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
OWN WORKFORCE<\/td>\n<\/tr>\n
ESRS S1<\/strong><\/td>\nSBM-2 \u2013 Interests and opinions of stakeholders<\/td>\n13.1.3.2<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
SBM-3 \u2013 Material impacts, risks, and opportunities and their interconnections with strategy and business model<\/td>\n13.1.3.3<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-1 Policies related to own workforce<\/td>\n13.3.1.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-2 Procedures for engagement with own employees and employee representatives regarding impacts<\/td>\n13.3.1.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-3 Processes for mitigating negative impacts and employee grievance mechanisms<\/td>\n13.3.1.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-4 Actions taken regarding material impacts on own employees and approaches to managing material risks and leveraging material opportunities related to own workforce, as well as the effectiveness of such actions<\/td>\n13.3.1.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-6 Characteristics of the entity\u2019s employees<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-7 Characteristics of non-employee workers classified as part of the entity\u2019s own workforce<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-8 Scope of collective bargaining and social dialogue<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-9 Diversity indicators<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-10 Fair remuneration<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-11 Social protection<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-12 Persons with disabilities<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S1-13 Training and skills development indicators<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-14 Occupational health and safety indicators<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-15 Work-life balance indicators<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-16 Remuneration indicators (gender pay gap and total remuneration)<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S1-17 Incidents, complaints, and material impacts on human rights compliance<\/td>\n13.3.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
WORKERS IN THE VALUE CHAIN<\/td>\n<\/tr>\n
ESRS S2<\/strong><\/td>\nSBM-2 \u2013 Interests and opinions of stakeholders<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
SBM-3 \u2013 Material impacts, risks, and opportunities and their interconnections with strategy and business model<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S2-1 Policies related to employees in the value chain<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S2-2 Processes for engagement with employees in the value chain regarding impacts<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S2-3 Processes for mitigating negative impacts and grievance mechanisms for employees in the value chain<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S2-4 Actions taken regarding material impacts on employees in the value chain and approaches to managing material risks and leveraging material opportunities related to employees in the value chain, as well as the effectiveness of such actions<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S2-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
AFFECTED COMMUNITIES<\/td>\n<\/tr>\n
ESRS S3<\/strong><\/td>\nSBM-2 \u2013 Interests and opinions of stakeholders<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
SBM-3 \u2013 Material impacts, risks, and opportunities and their interconnections with strategy and business model<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S3-1 Policies related to affected communities<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S3-2 Processes for engagement with affected communities regarding impacts<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S3-3 Processes for mitigating negative impacts and grievance mechanisms for affected communities<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S3-4 Actions taken regarding material impacts on affected communities and approaches to managing material risks and leveraging material opportunities related to these communities, as well as the effectiveness of such actions<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
S3-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
CONSUMERS AND END-USERS<\/td>\n<\/tr>\n
ESRS S4<\/strong><\/td>\nSBM-2 \u2013 Interests and opinions of stakeholders<\/td>\n13.1.3.2<\/a><\/strong><\/td>\n<\/td>\n<\/tr>\n
SBM-3 \u2013 Material impacts, risks, and opportunities and their interconnections with strategy and business model<\/td>\n13.1.3.3<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S4-1 Policies related to consumers and end-user<\/td>\n13.4.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S4-2 Processes for engagement with consumers and end-users regarding impacts<\/td>\n13.4.1.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S4-3 Processes for mitigating negative impacts and grievance mechanisms for consumers and end-users<\/td>\n13.4.1.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S4-4 Actions taken regarding material impacts on consumers and end-users and approaches to managing material risks and leveraging material opportunities related to consumers and end-users, as well as the effectiveness of such actions<\/td>\n13.4.1.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
S4-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities<\/td>\n13.4.1.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
BUSINESS CONDUCT<\/td>\n<\/tr>\n
ESRS G1<\/strong><\/td>\nGOV-1 Roles and responsibilities of administrative, management, and supervisory bodies of the company<\/td>\n13.5.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
G1-1 Corporate culture and business conduct policies<\/td>\n13.5.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
G1-2 Management of relationships with suppliers<\/td>\n13.5.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
G1-3 Prevention, detection, and mitigation of corruption and bribery<\/td>\n13.5.1<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
G1-4 Confirmed incidents of corruption or bribery<\/td>\n13.5.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n
G1-5 Political influence and lobbying activities<\/td>\n<\/td>\nN\/A<\/td>\n<\/tr>\n
G1-6 Payment practices<\/td>\n13.5.2<\/strong><\/a><\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":0,"template":"","class_list":["post-4817","table","type-table","status-publish","hentry"],"acf":[],"yoast_head":"\nTabela zgodno\u015bci z ESRS: - 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\/tabela-zgodnosci-z-esrs\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tabela zgodno\u015bci z ESRS: - Pekao Integrated Report 2025\" \/>\n<meta property=\"og:description\" content=\"STANDARD \/ TOPIC DISCLOSURE LOCATION IN THE REPORT (CHAPTER NUMBER) OMISSIONS AND EXPLANATIONS ESRS 2 BP-1 General basis for preparing sustainability statements 13.1.1, 13.1.2 BP-2 Disclosures related to specific circumstances 13.1.1 GOV-1 Roles and responsibilities of the undertaking\u2019s administrative, management and supervisory bodies 13.1.2.1 GOV-2 Information provided to the undertaking\u2019s administrative, management and supervisory bodies […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/raport-pekao.pl\/en\/table\/tabela-zgodnosci-z-esrs\/\" \/>\n<meta property=\"og:site_name\" content=\"Pekao Integrated Report 2025\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-25T14:04:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/raport-pekao.pl\/en\/wp-content\/uploads\/sites\/2\/2026\/05\/Gemini_Generated_Image_8dzohq8dzohq8dzo-scaled.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1367\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data1\" content=\"8 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/raport-pekao.pl\\\/en\\\/table\\\/tabela-zgodnosci-z-esrs\\\/\",\"url\":\"https:\\\/\\\/raport-pekao.pl\\\/en\\\/table\\\/tabela-zgodnosci-z-esrs\\\/\",\"name\":\"Tabela zgodno\u015bci z ESRS: - 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