ESRS
[G1-1] Business conduct policies and corporate culture

We are one of the largest companies in Poland, and we operate not only in compliance with the law but also with the principles of honest business conduct. We operate ethically and responsibly, and we expect the same from all our employees and business partners.

The entire operation of the PGE Capital Group, including its organizational culture, is based on three values: partnership, development, and responsibility.

Title of document Description
PGE Capital Group Code of Ethics (hereinafter: Code of Ethics, the Code) The purpose of the Code is to set out the values and rules that define the standards of conduct within the PGE Capital Group.

The Code of Ethics of the PGE Capital Group covers a range of important topics, including corporate culture, anti-corruption and anti-bribery measures, and whistleblower protection. It regulates the procedure for reporting non-compliance in cases of violations of the values and rules in force.

Monitoring compliance with the Code of Ethics is carried out, among other means, through the Compliance monitoring process in accordance with the General Procedure for Compliance Management in the PGE Capital Group.

In the event of a negative impact occurring in areas covered by the Code of Ethics or confirmation of non-compliance, remedial actions are taken to mitigate the consequences and reduce the risk of recurrence.

The Code applies to the entire PGE Capital Group, and all those acting on behalf of or for the PGE Group are obliged to comply with the values and rules set out therein.

In the case of PGE Group companies which, based on the applicable legislation, must remain independent to the extent required for a distribution network operator, the provisions of the Code are applied with respect for the applicable rules regarding their operation within the structures of a vertically integrated enterprise.

The implementation of the Code of Ethics is the responsibility of the Management Boards of the PGE Group companies with Compliance structures in place.

The Code of Ethics refers to the following third-party standards or initiatives relating to human rights, including labour rights and children’s rights, which the company undertakes to respect:

  • Universal Declaration of Human Rights;
  • International Labour Organisation standards;
  • 10 Principles of the United Nations Global Compact;
  • Convention on the Rights of the Child (UNGC and Unicef);
  • Guidelines of the Organisation for Economic Co-operation and Development (OECD) for multinational enterprises;
  • Guidelines on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework.

The Code of Ethics takes into account the interests of both internal and external stakeholders by defining values and principles of fair and responsible conduct, which are relevant for employees, customers, and local communities, and contribute to balancing the interests of all stakeholders.

The Code of Ethics is available in both Polish and English to all employees and is published on the website of the PGE Capital Group and the websites of individual companies (excluding PGE Dystrybucja S.A., due to the requirements of operating as a distribution system operator).

Compliance Management Regulations in the PGE Capital Group (hereinafter: Regulations) The purpose of the Regulations is to implement uniform principles, standards, roles, and responsibilities to ensure the effective implementation of compliance management, in such a way that the organisational culture within the PGE Capital Group supports adherence to legal and ethical principles and actions in line with sustainable business practices.

The promotion of fair business principles within the PGE Group, including the application of the provisions of the PGE Capital Group Code of Ethics, is carried out through:

  • supporting ethical behaviour and respectful attitudes among management and employees,
  • building the PGE Group’s reputation as a fair and ethical organisation,
  • shaping appropriate relationships with stakeholders, in particular by ensuring transparency in relationships with business partners (e.g. maintaining a gift register, contractual clauses) and with local communities, supporting good practices in the use of company resources.

The Regulations cover a number of important impacts, risks, and opportunities, including corporate culture, anti-corruption and anti-bribery measures, and whistleblower protection.

The Regulations apply to all actively operating companies within the PGE Capital Group, taking into account their specific characteristics, namely:

  • PGE Dystrybucja S.A., with due regard to the provisions of the Compliance Programme in PGE Dystrybucja S.A.,
    • PGE Group companies that are financial institutions supervised by the Polish Financial Supervision Authority (UKNF), taking into account their obligations under generally applicable law,
    • Project companies within the PGE Group that do not carry out operational activities and/or employ fewer than five people.

The Regulations are implemented by the Management Board of PGE S.A. and the Management Boards of companies directly owned by PGE S.A. Compliance management oversight and monitoring within the PGE CG is carried out by the Audit Committee of the Supervisory Board of PGE S.A.

The Regulations are an internal document. A supporting document for their implementation is the Compliance Management Procedure in the PGE Capital Group, which clarifies the principles of action and responsibilities within the implemented Compliance Management System in the PGE Group.

Code of Conduct for Business Partners of PGE Capital Group Companies (hereinafter: Code, CCBP) The purpose of the code is to present the requirements of PGE CG companies towards their business partners with regard to conducting business activities in accordance with the law and the ethical standards contained in the code. The Code of Conduct for Business Partners of PGE Capital Group Companies (CCBP) sets out expectations in the areas of respect for human rights, working conditions, environmental protection, and integrity in business operations, particularly in terms of anti-corruption and the prevention of other abuses, anti-money laundering and counter-terrorist financing, tax compliance, competition and consumer protection. Each topic included in the CCBP is formulated as a requirement that PGE Capital Group companies expect their business partners to meet. The document also outlines the process for reporting non-compliance and the consequences of violating its provisions.

As a result, the document addresses significant impacts, risks, and opportunities in the above areas with respect to cooperation with business partners.

Under the CCBP, business partners are defined as natural persons, legal persons, or unincorporated organisational units with whom PGE CG companies have a business relationship, excluding customers of PGE CG companies, prosumers, and relationships between PGE CG companies.

An essential element of the implementation of the CCBP in relations with business partners is the use of provisions referring to this document in agreements.  These provisions are not required in non-disclosure agreements (NDAs), contracts between PGE Capital Group companies, or certain contracts with business partners that meet criteria defined in internal regulations.

Monitoring compliance with the CCBP is carried out, among other means, through the Compliance monitoring process in accordance with the General Procedure for Compliance Management in the PGE CG. Monitoring of implementation also includes the option to report possible breaches, in accordance with relevant internal procedures applicable in cases of suspected irregularities.

The CCBP takes into account the interests of both external and internal stakeholders by referring to the principle of conducting business in accordance with the law and ethical standards.

Responsibility for implementing the CCBP lies with the management boards of the individual PGE CG companies with Compliance structures in place.

The CCBP refers to fundamental principles, standards, and international documents identical to those cited in the PGE CG’s Code of Ethics.

The CCBP is made available in both Polish and English on the website of the PGE CG and on the websites of individual companies. In the case of PGE Dystrybucja S.A., the CCBP is published as a dedicated document due to the requirements associated with operating as a distribution system operator.

Procedure for Internal Reporting and Whistleblower Protection (hereinafter: Procedure, Internal Reporting Procedure) In every PGE Capital Group company subject to the obligation to implement an internal reporting system, the Procedure for Internal Reporting and Whistleblower Protection has been adopted.

The purpose of the document is to set out the principles concerning the procedure in PGE CG companies for internal notifications made by whistleblowers, the conditions for their protection and their processing and follow-up.

The Procedure, in compliance with the Act of 14 June 2024 on the protection of whistleblowers, ensures the implementation of internal reporting channels for whistleblowers and the management of such reports. It assigns responsibilities for taking follow-up actions and introduces a ban on retaliatory actions against whistleblowers and others who provide support. Follow-up actions must be carried out with due diligence, impartiality, and objectivity. In addition, information is provided on the possibility of making external reports. The Procedure designates entities authorised to carry out follow-up actions and monitor their implementation.

The Procedure has been implemented in PGE Group companies employing at least 50 people for remuneration or defined as obligated institutions. For PGE CG companies not covered by the internal reporting procedure, legal violations may be reported through so-called Non-compliance reports, in accordance with the General Procedure – reporting and handling reports of suspected non-compliance incidents in the PGE CG and protection of reporting persons.

The Management Boards of individual PGE CG companies are responsible for implementing and ensuring the application of the Procedure, including the provision of resources, meeting legal and formal requirements, and appointing an impartial internal organisational unit or person within the PGE CG company to handle internal reports.

Prior to the implementation of the internal reporting procedure in PGE CG companies, consultations were held with workplace trade union organisations.

The roll-out of the internal reporting procedure was preceded by communication to employees of PGE CG companies. Furthermore, any individual applying for work under an employment contract or another legal relationship constituting the basis for the provision of work, services, functions, or duties is provided by the PGE CG companies with information about the internal reporting procedure at the recruitment or pre-contract negotiation stage.

General Procedure – Reporting and Handling Reports of Suspected Non-Compliance Incidents in the PGE Capital Group and Protection of Reporting Persons (hereinafter: Procedure) The purpose of the Procedure is to define the rules of conduct within PGE Capital Group companies in the event of a report concerning a suspected non-compliance incident which does not fall within the scope of Article 3 of the Act for companies obliged to implement the Act of 14 June 2024 on the protection of whistleblowers, and to regulate the reporting of legal violations in other PGE Group companies.

The Procedure specifies in particular:

  • the rules and method for reporting suspected non-compliance incidents within the PGE Group related to breaches of internal regulations (including in the area of labour law) or ethical standards, including suspected incidents falling within the Compliance remit,
  • the rules for protecting reporting persons and those to whom the report relates,
  • the procedure for involving management staff, in particular the management boards of PGE CG companies, in actions related to receiving information on a suspected non-compliance incident,
  • the procedure for handling reports and the rules for conducting and documenting investigative proceedings,
  • the process for initiating and implementing remedial actions and monitoring their execution,
  • the principles for documentation and reporting within the compliance control framework.

Responsibility for implementing the Procedure lies with the management boards of the PGE CG companies.

The Procedure is an internal document made available to employees and persons providing work on behalf of or for PGE Group companies under agreements other than employment contracts, in a form adopted by each PGE CG company for the provision of internal regulations (e.g. intranet, DSZ system).

PGE CG Anti-Corruption Policy (hereinafter: Anti-Corruption Policy, Policy, ACP) The Anti-Corruption Policy of the PGE Capital Group aims to establish overarching principles regarding corruption, addressed to both internal and external stakeholders. It includes a commitment to zero tolerance for corruption within PGE CG, implemented in particular through:

  • compliance with applicable laws and internal anti-corruption regulations,
  • fulfilling and promoting ethical standards and transparency in business operations.

The Policy defines key principles and responsibilities in the area of anti-corruption, as well as the available channels for reporting potential breaches and the consequences of non-compliance. The compliance of the PGE Group’s Anti-Corruption Policy with the United Nations Convention against Corruption is maintained indirectly, through its compliance with Polish legal regulations, through which Poland has implemented the Convention.

The management boards of PGE CG companies are responsible for implementing the Policy, including creating the conditions and ensuring the resources necessary to counteract corruption, in accordance with applicable internal regulations.

The ACP applies to all PGE CG companies and to all operational processes.

The Anti-Corruption Policy is available in both Polish and English to all employees and is published on the PGE CG corporate website and on the websites of individual companies (with the exception of PGE Dystrybucja S.A. due to the specific requirements of the distribution system operator).

An element of the implementation monitoring process is the ability for stakeholders to report potential breaches, in line with the relevant internal procedures applicable in cases of suspected irregularities.

General Procedure for Anti-Corruption Measures in PGE CG (hereinafter: Procedure) The purpose of the Procedure is to protect the interests and reputation of the PGE CG by implementing regulations aimed at limiting mechanisms that may promote corruption and conflicts of interest, while promoting an organisational culture based on integrity and impartiality. The content of the Procedure describes the actions undertaken in PGE CG to this end, outlines responsibilities for specific actions, and provides information on the available channels for reporting potential breaches of the Procedure.

The Procedure defines, in particular, the rules applicable across PGE CG regarding avoidance of conflicts of interest, exchange of business gifts, relations with business partners, and anti-corruption education.

The Procedure applies to all companies within the PGE CG.

The management boards of PGE CG companies are responsible for its implementation.

The Procedure is an internal document and is made available to employees and to individuals working on behalf of and for PGE CG companies under contracts other than employment contracts, in a form adopted in each company for distributing internal regulations.

In addition, all individuals covered by the regulation are required to complete mandatory, periodic anti-corruption training.

Implementation monitoring includes regular tracking of completed anti-corruption training, submitted declarations on absence of conflicts of interest, maintenance of business gift registers, records of inquiries regarding conflicts of interest, and coordination of modifications to clauses referring to the Code of Conduct for Business Partners (CCBP) with compliance units in PGE CG companies. Monitoring also includes the possibility for stakeholders to report potential violations, in accordance with the relevant internal procedures applicable in cases of suspected irregularities.

Regulations on Inspection and Investigative Procedures in PGE S.A. and PGE CG (hereinafter: Regulations) The Regulations were introduced to define the rules for conducting investigative and inspection procedures within PGE S.A. and companies of the PGE CG.

The document outlines the actions undertaken in response to suspected irregularities, as well as the formulation of post-inspection conclusions and recommendations in the event of irregularities, and the monitoring of the implementation of such recommendations. The Regulations also refer to participation in the prevention of irregularities, the development of corporate governance, and cooperation with other departments of PGE S.A. – namely Compliance and Internal Audit – as well as with law enforcement and the judiciary.

The provisions of the document have been adopted by 49 PGE Capital Group companies, all operating within Poland.

The Regulations apply to the value chain both within the organisation and in relation to external entities – suppliers, customers, and clients – who may provide information that forms the basis for initiating inspection procedures. In this same context, the Regulations refer to stakeholders, including the companies forming PGE CG and its shareholders.

The Regulations were implemented by resolution of the Management Board of PGE S.A. Regarding the conduct of inspection procedures, the document refers to generally applicable Polish legislation, including:

  • the Act on the Protection of Classified Information,
  • the Act on Trading in Financial Instruments, the Act on Combating Unfair Competition, and the Act on Personal Data Protection.
Title of document Description
PGE Capital Group Code of Ethics (hereinafter: Code of Ethics, the Code) The purpose of the Code is to set out the values and rules that define the standards of conduct within the PGE Capital Group.

The Code of Ethics of the PGE Capital Group covers a range of important topics, including corporate culture, anti-corruption and anti-bribery measures, and whistleblower protection. It regulates the procedure for reporting non-compliance in cases of violations of the values and rules in force.

Monitoring compliance with the Code of Ethics is carried out, among other means, through the Compliance monitoring process in accordance with the General Procedure for Compliance Management in the PGE Capital Group.

In the event of a negative impact occurring in areas covered by the Code of Ethics or confirmation of non-compliance, remedial actions are taken to mitigate the consequences and reduce the risk of recurrence.

The Code applies to the entire PGE Capital Group, and all those acting on behalf of or for the PGE Group are obliged to comply with the values and rules set out therein.

In the case of PGE Group companies which, based on the applicable legislation, must remain independent to the extent required for a distribution network operator, the provisions of the Code are applied with respect for the applicable rules regarding their operation within the structures of a vertically integrated enterprise.

The implementation of the Code of Ethics is the responsibility of the Management Boards of the PGE Group companies with Compliance structures in place.

The Code of Ethics refers to the following third-party standards or initiatives relating to human rights, including labour rights and children’s rights, which the company undertakes to respect:

  • Universal Declaration of Human Rights;
  • International Labour Organisation standards;
  • 10 Principles of the United Nations Global Compact;
  • Convention on the Rights of the Child (UNGC and Unicef);
  • Guidelines of the Organisation for Economic Co-operation and Development (OECD) for multinational enterprises;
  • Guidelines on Business and Human Rights: Implementing the United Nations “Protect, Respect and Remedy” Framework.

The Code of Ethics takes into account the interests of both internal and external stakeholders by defining values and principles of fair and responsible conduct, which are relevant for employees, customers, and local communities, and contribute to balancing the interests of all stakeholders.

The Code of Ethics is available in both Polish and English to all employees and is published on the website of the PGE Capital Group and the websites of individual companies (excluding PGE Dystrybucja S.A., due to the requirements of operating as a distribution system operator).

Compliance Management Regulations in the PGE Capital Group (hereinafter: Regulations) The purpose of the Regulations is to implement uniform principles, standards, roles, and responsibilities to ensure the effective implementation of compliance management, in such a way that the organisational culture within the PGE Capital Group supports adherence to legal and ethical principles and actions in line with sustainable business practices.

The promotion of fair business principles within the PGE Group, including the application of the provisions of the PGE Capital Group Code of Ethics, is carried out through:

  • supporting ethical behaviour and respectful attitudes among management and employees,
  • building the PGE Group’s reputation as a fair and ethical organisation,
  • shaping appropriate relationships with stakeholders, in particular by ensuring transparency in relationships with business partners (e.g. maintaining a gift register, contractual clauses) and with local communities, supporting good practices in the use of company resources.

The Regulations cover a number of important impacts, risks, and opportunities, including corporate culture, anti-corruption and anti-bribery measures, and whistleblower protection.

The Regulations apply to all actively operating companies within the PGE Capital Group, taking into account their specific characteristics, namely:

  • PGE Dystrybucja S.A., with due regard to the provisions of the Compliance Programme in PGE Dystrybucja S.A.,
    • PGE Group companies that are financial institutions supervised by the Polish Financial Supervision Authority (UKNF), taking into account their obligations under generally applicable law,
    • Project companies within the PGE Group that do not carry out operational activities and/or employ fewer than five people.

The Regulations are implemented by the Management Board of PGE S.A. and the Management Boards of companies directly owned by PGE S.A. Compliance management oversight and monitoring within the PGE CG is carried out by the Audit Committee of the Supervisory Board of PGE S.A.

The Regulations are an internal document. A supporting document for their implementation is the Compliance Management Procedure in the PGE Capital Group, which clarifies the principles of action and responsibilities within the implemented Compliance Management System in the PGE Group.

Code of Conduct for Business Partners of PGE Capital Group Companies (hereinafter: Code, CCBP) The purpose of the code is to present the requirements of PGE CG companies towards their business partners with regard to conducting business activities in accordance with the law and the ethical standards contained in the code. The Code of Conduct for Business Partners of PGE Capital Group Companies (CCBP) sets out expectations in the areas of respect for human rights, working conditions, environmental protection, and integrity in business operations, particularly in terms of anti-corruption and the prevention of other abuses, anti-money laundering and counter-terrorist financing, tax compliance, competition and consumer protection. Each topic included in the CCBP is formulated as a requirement that PGE Capital Group companies expect their business partners to meet. The document also outlines the process for reporting non-compliance and the consequences of violating its provisions.

As a result, the document addresses significant impacts, risks, and opportunities in the above areas with respect to cooperation with business partners.

Under the CCBP, business partners are defined as natural persons, legal persons, or unincorporated organisational units with whom PGE CG companies have a business relationship, excluding customers of PGE CG companies, prosumers, and relationships between PGE CG companies.

An essential element of the implementation of the CCBP in relations with business partners is the use of provisions referring to this document in agreements.  These provisions are not required in non-disclosure agreements (NDAs), contracts between PGE Capital Group companies, or certain contracts with business partners that meet criteria defined in internal regulations.

Monitoring compliance with the CCBP is carried out, among other means, through the Compliance monitoring process in accordance with the General Procedure for Compliance Management in the PGE CG. Monitoring of implementation also includes the option to report possible breaches, in accordance with relevant internal procedures applicable in cases of suspected irregularities.

The CCBP takes into account the interests of both external and internal stakeholders by referring to the principle of conducting business in accordance with the law and ethical standards.

Responsibility for implementing the CCBP lies with the management boards of the individual PGE CG companies with Compliance structures in place.

The CCBP refers to fundamental principles, standards, and international documents identical to those cited in the PGE CG’s Code of Ethics.

The CCBP is made available in both Polish and English on the website of the PGE CG and on the websites of individual companies. In the case of PGE Dystrybucja S.A., the CCBP is published as a dedicated document due to the requirements associated with operating as a distribution system operator.

Procedure for Internal Reporting and Whistleblower Protection (hereinafter: Procedure, Internal Reporting Procedure) In every PGE Capital Group company subject to the obligation to implement an internal reporting system, the Procedure for Internal Reporting and Whistleblower Protection has been adopted.

The purpose of the document is to set out the principles concerning the procedure in PGE CG companies for internal notifications made by whistleblowers, the conditions for their protection and their processing and follow-up.

The Procedure, in compliance with the Act of 14 June 2024 on the protection of whistleblowers, ensures the implementation of internal reporting channels for whistleblowers and the management of such reports. It assigns responsibilities for taking follow-up actions and introduces a ban on retaliatory actions against whistleblowers and others who provide support. Follow-up actions must be carried out with due diligence, impartiality, and objectivity. In addition, information is provided on the possibility of making external reports. The Procedure designates entities authorised to carry out follow-up actions and monitor their implementation.

The Procedure has been implemented in PGE Group companies employing at least 50 people for remuneration or defined as obligated institutions. For PGE CG companies not covered by the internal reporting procedure, legal violations may be reported through so-called Non-compliance reports, in accordance with the General Procedure – reporting and handling reports of suspected non-compliance incidents in the PGE CG and protection of reporting persons.

The Management Boards of individual PGE CG companies are responsible for implementing and ensuring the application of the Procedure, including the provision of resources, meeting legal and formal requirements, and appointing an impartial internal organisational unit or person within the PGE CG company to handle internal reports.

Prior to the implementation of the internal reporting procedure in PGE CG companies, consultations were held with workplace trade union organisations.

The roll-out of the internal reporting procedure was preceded by communication to employees of PGE CG companies. Furthermore, any individual applying for work under an employment contract or another legal relationship constituting the basis for the provision of work, services, functions, or duties is provided by the PGE CG companies with information about the internal reporting procedure at the recruitment or pre-contract negotiation stage.

General Procedure – Reporting and Handling Reports of Suspected Non-Compliance Incidents in the PGE Capital Group and Protection of Reporting Persons (hereinafter: Procedure) The purpose of the Procedure is to define the rules of conduct within PGE Capital Group companies in the event of a report concerning a suspected non-compliance incident which does not fall within the scope of Article 3 of the Act for companies obliged to implement the Act of 14 June 2024 on the protection of whistleblowers, and to regulate the reporting of legal violations in other PGE Group companies.

The Procedure specifies in particular:

  • the rules and method for reporting suspected non-compliance incidents within the PGE Group related to breaches of internal regulations (including in the area of labour law) or ethical standards, including suspected incidents falling within the Compliance remit,
  • the rules for protecting reporting persons and those to whom the report relates,
  • the procedure for involving management staff, in particular the management boards of PGE CG companies, in actions related to receiving information on a suspected non-compliance incident,
  • the procedure for handling reports and the rules for conducting and documenting investigative proceedings,
  • the process for initiating and implementing remedial actions and monitoring their execution,
  • the principles for documentation and reporting within the compliance control framework.

Responsibility for implementing the Procedure lies with the management boards of the PGE CG companies.

The Procedure is an internal document made available to employees and persons providing work on behalf of or for PGE Group companies under agreements other than employment contracts, in a form adopted by each PGE CG company for the provision of internal regulations (e.g. intranet, DSZ system).

PGE CG Anti-Corruption Policy (hereinafter: Anti-Corruption Policy, Policy, ACP) The Anti-Corruption Policy of the PGE Capital Group aims to establish overarching principles regarding corruption, addressed to both internal and external stakeholders. It includes a commitment to zero tolerance for corruption within PGE CG, implemented in particular through:

  • compliance with applicable laws and internal anti-corruption regulations,
  • fulfilling and promoting ethical standards and transparency in business operations.

The Policy defines key principles and responsibilities in the area of anti-corruption, as well as the available channels for reporting potential breaches and the consequences of non-compliance. The compliance of the PGE Group’s Anti-Corruption Policy with the United Nations Convention against Corruption is maintained indirectly, through its compliance with Polish legal regulations, through which Poland has implemented the Convention.

The management boards of PGE CG companies are responsible for implementing the Policy, including creating the conditions and ensuring the resources necessary to counteract corruption, in accordance with applicable internal regulations.

The ACP applies to all PGE CG companies and to all operational processes.

The Anti-Corruption Policy is available in both Polish and English to all employees and is published on the PGE CG corporate website and on the websites of individual companies (with the exception of PGE Dystrybucja S.A. due to the specific requirements of the distribution system operator).

An element of the implementation monitoring process is the ability for stakeholders to report potential breaches, in line with the relevant internal procedures applicable in cases of suspected irregularities.

General Procedure for Anti-Corruption Measures in PGE CG (hereinafter: Procedure) The purpose of the Procedure is to protect the interests and reputation of the PGE CG by implementing regulations aimed at limiting mechanisms that may promote corruption and conflicts of interest, while promoting an organisational culture based on integrity and impartiality. The content of the Procedure describes the actions undertaken in PGE CG to this end, outlines responsibilities for specific actions, and provides information on the available channels for reporting potential breaches of the Procedure.

The Procedure defines, in particular, the rules applicable across PGE CG regarding avoidance of conflicts of interest, exchange of business gifts, relations with business partners, and anti-corruption education.

The Procedure applies to all companies within the PGE CG.

The management boards of PGE CG companies are responsible for its implementation.

The Procedure is an internal document and is made available to employees and to individuals working on behalf of and for PGE CG companies under contracts other than employment contracts, in a form adopted in each company for distributing internal regulations.

In addition, all individuals covered by the regulation are required to complete mandatory, periodic anti-corruption training.

Implementation monitoring includes regular tracking of completed anti-corruption training, submitted declarations on absence of conflicts of interest, maintenance of business gift registers, records of inquiries regarding conflicts of interest, and coordination of modifications to clauses referring to the Code of Conduct for Business Partners (CCBP) with compliance units in PGE CG companies. Monitoring also includes the possibility for stakeholders to report potential violations, in accordance with the relevant internal procedures applicable in cases of suspected irregularities.

Regulations on Inspection and Investigative Procedures in PGE S.A. and PGE CG (hereinafter: Regulations) The Regulations were introduced to define the rules for conducting investigative and inspection procedures within PGE S.A. and companies of the PGE CG.

The document outlines the actions undertaken in response to suspected irregularities, as well as the formulation of post-inspection conclusions and recommendations in the event of irregularities, and the monitoring of the implementation of such recommendations. The Regulations also refer to participation in the prevention of irregularities, the development of corporate governance, and cooperation with other departments of PGE S.A. – namely Compliance and Internal Audit – as well as with law enforcement and the judiciary.

The provisions of the document have been adopted by 49 PGE Capital Group companies, all operating within Poland.

The Regulations apply to the value chain both within the organisation and in relation to external entities – suppliers, customers, and clients – who may provide information that forms the basis for initiating inspection procedures. In this same context, the Regulations refer to stakeholders, including the companies forming PGE CG and its shareholders.

The Regulations were implemented by resolution of the Management Board of PGE S.A. Regarding the conduct of inspection procedures, the document refers to generally applicable Polish legislation, including:

  • the Act on the Protection of Classified Information,
  • the Act on Trading in Financial Instruments, the Act on Combating Unfair Competition, and the Act on Personal Data Protection.

Corporate culture

PGE CG establishes its corporate culture to support compliance with the law, ethical principles, and actions consistent with the principles of sustainable development, as defined in the PGE CG Code of Ethics and the PGE CG Compliance Management Regulations.

The development and promotion of corporate culture within the Group is carried out, among other means, through:

  • educational activities in the form of training and communications on compliance with laws, internal regulations, and ethical conduct;
  • support for the implementation of transparent processes that enable the identification, clarification, and prompt resolution of non-compliance and breaches of principles, as well as actions to prevent future occurrences.

In 2024, numerous communication activities were carried out to promote adherence to the values and principles of the Code of Ethics, using channels such as:

  • articles in Pod Parasolem magazine,
  • intranet publications.

A campaign was also conducted to promote a culture of ethics and integrity under the slogan ‘energETYCZNI ludzie!’ (a play on words combining ‘ethical’ and ‘energy people’), including a competition among PGE CG employees for artistic expressions on the theme of acting with integrity.

The corporate culture of PGE CG is assessed among employees through initiatives such as the Survey on Familiarity with the Values and Principles of the PGE CG Code of Ethics, one of the aims of which is to examine the extent to which employees apply these values and principles in practice. The most recent survey was conducted at the end of 2022, and a follow-up assessment is planned for 2025.

Management Board Members of PGE CG companies actively promote the corporate culture based on the values and principles of the Code of Ethics among employees, including through participation in communication activities. In their messages to employees, they emphasise the importance of integrity and ethics in business and the role of employees’ attitudes in shaping the organisational culture. The statements of Board Members of individual companies are also featured as introductions to training sessions on the Code of Ethics and anti-corruption.

Training on business conduct

Compliance training is a permanent and essential element of the compliance assurance process. It ensures, among other things, that employees and other persons are properly informed about applicable regulations and practical examples of their application. Training is delivered by staff from the Compliance Department at PGE S.A., Compliance Coordinators, and internal trainers appointed within PGE CG companies, or via e-learning modules developed across PGE CG.

Training on the PGE CG Code of Ethics is mandatory and conducted according to the rules outlined in the General Procedure for Compliance Management. Training materials are typically prepared by the compliance area within the Corporate Centre and are then adapted by the companies to reflect their operational specificities so that the content corresponds to employees’ actual work environment.

Training provided by the Compliance area includes:

Every employee of a PGE CG company, as well as any other person acting on behalf of or for the benefit of a PGE CG company, is required to complete training or be familiarised with the PGE CG Code of Ethics, the rules for reporting irregularities, and selected compliance topics within the onboarding programme – preferably within the first few days of employment or engagement, but no later than within the first month. A company may decide not to run onboarding training separately if a full compliance training session is conducted within that first month.

Every employee hired by companies within PGE CG, as well as any other person acting on behalf of or for the benefit of a PGE CG company, is required to complete full training in this area at least once every three years. After this period, it is repeated as a refresher training. The initial training must take place no later than three months from the date of employment or engagement and is conducted in the form of a detailed, interactive workshop on the values and principles outlined in the PGE CG Code of Ethics. The training covers in detail the values and principles applicable within the PGE Capital Group, human rights, the whistleblowing system, and the full scope of protections, rights, and reporting channels available to whistleblowers. After completing the workshop, participants are required to submit statements confirming that they have familiarised themselves with the training content and that they commit to adhering to the principles covered.

There are plans to consolidate the training materials and increase the frequency of regular training sessions on the Code of Ethics and anti-corruption, with the aim of introducing an annual cycle.

The Compliance Department of PGE S.A. also carries out anti-corruption and anti-bribery activities, as described in greater detail in section G1-3 of this Statement.

In all PGE CG companies, members of Supervisory Boards are provided with essential materials for review as part of their training. These include the Code of Ethics, the Code of Conduct for Business Partners of PGE CG companies, and the key internal regulations concerning anti-corruption and the functioning of the Compliance area. Upon request by the Supervisory Board, training sessions may be conducted by Compliance personnel.

Management Board members undergo training through direct meetings, during which they are presented with information on the Code of Ethics, anti-corruption regulations, and the principles governing the Compliance function within PGE CG.

Persons particularly exposed to the risk of corruption are identified based on the provisions of the General Procedure for Anti-Corruption Measures in PGE CG. These include persons performing tasks in such areas as procurement, administration, human capital management, and other areas involving interaction with business partners, as well as individuals in managerial positions. These individuals receive additional, dedicated anti-corruption training.

The PGE Capital Group applies the following mechanisms for identifying and investigating concerns related to unlawful conduct or conduct that violates the Code of Ethics and other internal regulations:

  • Identification and investigation mechanisms:
    • ongoing identification of legal provisions, including preparation of a monthly Legal Newsletter distributed to the management staff of PGE S.A. and PGE CG companies,
    • annual compliance assessments,
    • planned and ad hoc compliance monitoring,
    • inspection and investigation proceedings,
    • planned and ad hoc internal audits.

If any irregularities are identified, including corruption or bribery in the workplace, employees are obliged to report them to their direct supervisor or the Compliance function at the Corporate Centre or in the respective company. The reporting system allows for submissions via dedicated channels.

  • Mechanisms for reporting concerns:
    • reporting information to a supervisor,
    • two reporting systems accessible at www.gkpge.pl:
    • non-compliance incident reporting, and
    • internal reporting (‘whistleblower’)3,
    • a dedicated email address for the Supervisory Board of PGE S.A.,
    • an additional channel for questions and concerns: OpiniaCompliance.pgesa@gkpge.pl),
    • channels of human capital management units,
    • other channels arising from internal regulations or legal provisions, e.g. DPO and OSH.

Reports may be submitted by both internal and external stakeholders.

1PROG 00095 General Procedure – Reporting and Handling Reports of Suspected Non-Compliance Incidents in the PGE Capital Group and Protection of Reporting Persons. 
2Procedures for internal reporting and protection of whistleblowers adopted in individual PGE CG companies.
3Reports can be submitted via a dedicated online form, email, phone or post.

In 2024, the PGE CG operated under the General Procedure – Reporting and Handling Reports of Suspected Non-Compliance Incidents within PGE CG and Whistleblower Protection, which governed, among other things, the reporting and handling reports of non-compliance incidents relating to corruption and bribery. As of 25 September 2024, following the entry into force of the Act of 14 June 2024 on the Protection of Whistleblowers, internal reporting and whistleblower protection procedures were implemented in PGE CG companies that met the criteria set out in the Act (a separate procedure was introduced in each of the companies concerned). As a result of the implementation of the new internal reporting and whistleblower protection procedures in part of the PGE CG companies, the General Procedure – Reporting and Handling Reports of Suspected Non-Compliance Incidents within PGE CG and Whistleblower Protection, which had been in effect until 25 September 2024, was updated and renamed the General Procedure – Reporting and Handling Reports of Suspected Non-Compliance Incidents in PGE CG and Protection of Reporting Persons. Since then, two reporting systems have been operating in parallel within the Group.

An internal report may be submitted by whistleblowers in the following ways:

  • by completing the form available:
    • on the intranet site of a PGE CG company (‘Whistleblower Report’ form),
    • or on the external website www.gkpge.pl,
  • by e-mail to: sygnalista@gkpge.pl,
  • by sending a letter to: Head of the Compliance Unit, PGE S.A., ul. Mysia 2, 00-496 Warsaw, with the note on the envelope: ‘Do not open at the Registry Office, concerns PGE S.A.’,
  • by oral submission during a direct meeting with a PGE S.A. employee authorised by the Management Board of a PGE CG company and designated by the Head of the Compliance Unit.

Due to legal requirements, the companies 'PGE Dom Maklerski S.A. and PGE Dystrybucja S.A. have established separate whistleblower reporting channels.

The internal reporting procedure allows for the acceptance of anonymous reports of breaches of law.

A whistleblower is protected from the moment of making an internal report or a public disclosure, provided that they had reasonable grounds to believe that the information being reported or disclosed was true and that it constituted information about a breach of law.

Whistleblower protection includes:

  • maintaining anonymity,
  • ensuring confidentiality and the protection of personal data, including the whistleblower’s role or position, and taking follow-up action in such a way that it is not possible to clearly identify who submitted the report of a breach of law,
  • protection against retaliation.

Companies within PGE CG are obliged to ensure that no retaliatory actions, nor any attempts or threats of such actions, are taken against the whistleblower.

A non-compliance incident may be reported by whistleblowers in the following ways:

  • by completing the online form: ‘Form – non-compliance report’
  • by sending an email to:
  • by post
  • by calling +48 22 340 12 02 (available 24/7).

Employees of PGE Dystrybucja S.A. may submit reports to: uczciwybiznes@pgedystrybucja.pl 

In 2024, employees of the PGE CG’s companies have been provided with extensive information about the protection of both whistleblowers and other reporting individuals. This information is a regular part of training on the PGE Capital Group’s Code of Ethics and anti-corruption policies. Following the implementation of the provisions of the Whistleblower Protection Act and the adjustment of regulations in PGE CG companies in this area in September 2024, a broad information campaign was carried out on reporting channels and whistleblower protection.

This information is also provided during the recruitment process and is published on the intranet and on the public website www.gkpge.pl (Compliance section).

Pursuant to applicable legal regulations, the management boards of PGE CG companies authorised PGE S.A. (as an external entity) to receive internal reports. At the same time, the management boards of PGE CG companies authorised selected employees to carry out explanatory and follow-up actions, including the verification of internal reports and further communication within the legal entity’s organisational structure. In 2024, internal training was conducted for persons responsible for receiving reports.

Pursuant to the provisions of the Act of 14 June 2024 on the protection of whistleblowers, each PGE CG company that has implemented an internal reporting system is required to maintain an individual register of such reports. At the same time, non-compliance reports, which fall under the non-compliance system covering all PGE CG companies, are recorded by PGE S.A. in a central register maintained by the Compliance area.
Within the functioning reporting systems in PGE CG companies, reports are examined through explanatory proceedings in accordance with the relevant internal regulations4. The responsibilities of the employee conducting the explanatory proceedings include, in particular:

  • planning and carrying out actions aimed at clarifying the report,
  • in the scope of the non-compliance system, reporting to the head of the unit responsible for compliance at PGE S.A. on the actions carried out within the defined scope,
  • collecting and assessing evidence,
  • preparing a final report from the explanatory proceedings, including, among other things, possible recommendations for remedial and improvement actions.

The guarantee of independent and impartial conduct of explanatory proceedings lies in the obligation of impartiality on the part of the person conducting the explanatory proceedings, which arises directly from the procedure. According to its provisions, those conducting the explanatory proceedings must act impartially and with due diligence. In particular, there must be no relationship between the person conducting the explanatory proceedings and the reporting person or individuals associated with the report that could compromise the impartial and objective performance of the tasks involved. In the event of a risk of such a situation, the person conducting the proceedings is required to report it in writing to the head of the Compliance area.

In parallel with Compliance activities, PGE CG applies the Regulations on Inspection and Investigative Procedures, which ensures the independent and objective examination of incidents related to the business activities of the Group companies, including incidents related to corruption and bribery. Employees conducting activities related to events that occurred in PGE CG companies are employed in the Security Division of the Corporate Centre, which reports directly to the President of the Management Board of PGE S.A. The results of control activities are each time presented to the Management Board of PGE S.A. via the Head of the Security Division or, in specific cases, directly, and in the case of identified irregularities, also to the management boards of the audited companies.

4Individual Procedures for Internal Reporting and Protection of Whistleblowers of PGE CG Companies and General Procedure – Reporting and Handling Reports of Suspected Non-Compliance Incidents in the PGE Capital Group and Protection of Reporting Persons.

Search results