{"id":4953,"date":"2026-04-23T13:06:01","date_gmt":"2026-04-23T11:06:01","guid":{"rendered":"https:\/\/raport-pekao.pl\/?post_type=table&p=4953"},"modified":"2026-05-14T16:11:09","modified_gmt":"2026-05-14T14:11:09","slug":"zarzadzanie-wplywami","status":"publish","type":"table","link":"https:\/\/raport-pekao.pl\/en\/table\/zarzadzanie-wplywami\/","title":{"rendered":"zarzadzanie wplywami"},"content":{"rendered":"\n\n\n\n\n\n\n\n
STANDARD ESRS<\/th>\nMATERIALITY ANALYSIS AND JUSTIFICATION<\/th>\n<\/tr>\n<\/thead>\n
ESRS E2
\n<\/strong>(Pollution)<\/strong><\/td>\n		From the perspective of financial activities, the ESRS E2 subtopic relating to pollution is not material. Within our assessment processes, the Bank takes into account potential indirect impacts related to pollution generated by financed entities. At the same time, based on the assessment performed, indirect impacts in the pollution area were considered less material compared to impacts identified in other ESRS areas:<\/p>\n

\u2022 ESRS E1 \u201cClimate change mitigation\u201d<\/strong> \u2013 through assessing the financing of activities causing greenhouse gas emissions, which are often also associated with emissions of air pollutants;
\n\u2022 ESRS E4 \u201cBiodiversity and ecosystems\u201d<\/strong> \u2013 through analysing pressures on ecosystems in line with the ENCORE methodology, including, among other things, emissions of pollutants to air, water and soil.<\/p>\n

On this basis, we did not identify material impacts or material risks in the pollution area from the perspective of the Bank\u2019s financial activities. At the same time, we did not conduct consultations with affected communities regarding pollution, because both within our own operations and across the entire value chain, the Pekao Group does not exert an impact on the local environment that would justify such actions.<\/td>\n<\/tr>\n

ESRS E3
\n(Water and marine resources)<\/strong><\/td>\n		The ESRS E3 subtopic focuses primarily on direct water consumption and wastewater discharge within companies\u2019 own operations, particularly in manufacturing sectors. For this reason, this standard does not reflect the specifics of financial institutions, whose impact on water resources is marginal and indirect.<\/p>\n

As part of the double materiality assessment, we confirmed that both our operational activity \u2013 covering head offices and the branch network \u2013 as well as the credit portfolio do not generate a material impact on water and marine resources, either at organisational level or across the entire value chain.Consequently, we did not conduct dedicated dialogue with local communities in relation to this topic, as the nature of our activities does not generate impacts that would justify such actions.Based on the analysis carried out, we also did not identify material risks or opportunities in the area of water and marine resources, from the perspective of both our own activities and the financial portfolio.<\/td>\n<\/tr>\n

ESRS E4
\n(Biodiversity and ecosystem)<\/strong><\/td>\n		From the portfolio perspective, we assessed how the sectors we finance may affect ecosystem services, in line with the ENCORE methodology used under the E4 standard. Based on the analysis carried out, we did not identify material impacts, risks or opportunities related to biodiversity and ecosystem functioning.<\/p>\n

In addition, we confirm that the Group does not have locations situated in biodiversity-sensitive areas or in their immediate vicinity. Therefore, the topic was not considered material and no dedicated dialogue with local communities was conducted in this respect.<\/td>\n<\/tr>\n

ESRS E5
\n(Circular econom)<\/strong><\/td>\n		From the portfolio perspective, we assessed impacts resulting from financing activities that may generate significant amounts of waste. However, in accordance with the ESRS E5 requirements, these matters are not considered material for financial institutions and, in our practice, are addressed through the assessment of pressures on ecosystems conducted in line with the ENCORE methodology under the ESRS E4 standard.<\/p>\n

From the perspective of our operational activities, we generate only typical office and municipal waste, without producing hazardous or industrial waste. We consistently reduce the amount of waste, among other things, through segregation, process digitisation, the use of electronic signatures and increasing the share of payment cards made from environmentally friendly materials. As part of the double materiality assessment, we did not identify material impacts, risks or opportunities related to waste management \u2013 either at organisational level or across the value chain \u2013 therefore, we did not conduct dedicated local consultations.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":0,"template":"","class_list":["post-4953","table","type-table","status-publish","hentry"],"acf":[],"yoast_head":"\nzarzadzanie wplywami - 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\/zarzadzanie-wplywami\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"zarzadzanie wplywami - Pekao Integrated Report 2025\" \/>\n<meta property=\"og:description\" content=\"STANDARD ESRS MATERIALITY ANALYSIS AND JUSTIFICATION ESRS E2 (Pollution) From the perspective of financial activities, the ESRS E2 subtopic relating to pollution is not material. 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