{"id":1227,"date":"2025-10-24T11:13:13","date_gmt":"2025-10-24T09:13:13","guid":{"rendered":"https:\/\/raportesg2024.gkpge.pl\/en\/?post_type=table&p=1227"},"modified":"2025-11-21T13:53:00","modified_gmt":"2025-11-21T12:53:00","slug":"polityki-postepowania-w-biznesie-i-kultura-korporacyjna_tab","status":"publish","type":"table","link":"https:\/\/raportesg2024.gkpge.pl\/en\/table\/polityki-postepowania-w-biznesie-i-kultura-korporacyjna_tab\/","title":{"rendered":"Polityki post\u0119powania w biznesie i kultura korporacyjna_tab"},"content":{"rendered":"\n\n\n\n\n\n\n\n\n\n\n\n
Title of document<\/th>\nDescription<\/th>\n<\/tr>\n<\/thead>\n
PGE Capital Group Code of Ethics (hereinafter: Code of Ethics, the Code)<\/strong><\/td>\nThe purpose of the Code is to set out the values and rules that define the standards of conduct within the PGE Capital Group.<\/p>\n

The Code of Ethics of the PGE Capital Group\u00a0covers a range of important topics, including corporate culture, anti-corruption and anti-bribery measures, and whistleblower protection.\u00a0It regulates the procedure for reporting non-compliance in cases of violations of the values and rules in force.<\/p>\n

Monitoring compliance with the Code of Ethics is carried out, among other means, through the Compliance monitoring process\u00a0in accordance with\u00a0the General Procedure for Compliance Management in the PGE Capital Group.<\/p>\n

In the event of\u00a0a 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.<\/p>\n

The Code applies to the entire PGE Capital Group, and all those acting on behalf of or for the PGE Group are obliged to\u00a0comply with\u00a0the values and rules set out\u00a0therein.<\/p>\n

In the case of PGE Group companies which, based on the applicable legislation, must remain independent to the extent\u00a0required\u00a0for a distribution network operator, the provisions of the Code are applied with respect for the applicable rules\u00a0regarding\u00a0their operation within the structures of a vertically integrated enterprise.<\/p>\n

The implementation of the Code of Ethics is the responsibility of the Management Boards of the PGE Group companies with Compliance structures in place.<\/p>\n

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:<\/p>\n

    \n
  • Universal Declaration of Human\u00a0Rights;<\/li>\n
  • International Labour Organisation\u00a0standards;<\/li>\n
  • 10 Principles of the United Nations Global\u00a0Compact;<\/li>\n
  • Convention on the Rights of the Child (UNGC and\u00a0Unicef);<\/li>\n
  • Guidelines of the Organisation for Economic Co-operation and Development (OECD) for multinational\u00a0enterprises;<\/li>\n
  • Guidelines on Business and Human Rights: Implementing the United Nations \u201cProtect, Respect and Remedy\u201d Framework.<\/li>\n<\/ul>\n

    The Code of Ethics\u00a0takes into account\u00a0the 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.<\/p>\n

    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\u00a0Dystrybucja\u00a0S.A., due to the requirements of operating as a distribution system operator).<\/td>\n<\/tr>\n

Compliance Management Regulations in the PGE Capital Group (hereinafter: Regulations)<\/strong><\/td>\nThe 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.<\/p>\n

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:<\/p>\n

    \n
  • supporting ethical behaviour and respectful attitudes among management and employees,<\/li>\n
  • building the PGE Group\u2019s reputation as a fair and ethical organisation,<\/li>\n
  • shaping\u00a0appropriate relationships\u00a0with stakeholders,\u00a0in particular by\u00a0ensuring transparency in relationships with business partners (e.g.\u00a0maintaining\u00a0a gift register, contractual clauses) and with local communities, supporting good practices in the use of company resources.<\/li>\n<\/ul>\n

    The Regulations cover\u00a0a number of\u00a0important impacts, risks, and opportunities, including corporate culture, anti-corruption and anti-bribery measures, and whistleblower protection.<\/p>\n

    The Regulations apply to all actively operating companies within the PGE Capital Group,\u00a0taking into account\u00a0their specific characteristics, namely:<\/p>\n

      \n
    • PGE\u00a0Dystrybucja\u00a0S.A., with due regard to the provisions of the Compliance Programme in PGE\u00a0Dystrybucja\u00a0S.A.,\n
        \n
      • PGE Group companies that are financial institutions supervised by the Polish Financial Supervision Authority (UKNF),\u00a0taking into account\u00a0their obligations under\u00a0generally applicable\u00a0law,<\/li>\n
      • Project companies within the PGE Group that do not carry out operational activities and\/or employ fewer than five people.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        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.<\/p>\n

        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.<\/td>\n<\/tr>\n

Code of Conduct for Business Partners of PGE Capital Group Companies (hereinafter: Code, CCBP)<\/strong><\/td>\nThe purpose of the code is to present the requirements of PGE CG companies towards their business partners\u00a0with regard to\u00a0conducting business activities\u00a0in accordance with\u00a0the 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.<\/p>\n

As a result, the document addresses significant impacts, risks, and opportunities in the above areas with respect to cooperation with business partners.<\/p>\n

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.<\/p>\n

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.\u00a0\u00a0These provisions are not\u00a0required\u00a0in non-disclosure agreements (NDAs), contracts between PGE Capital Group companies, or certain contracts with business partners that meet criteria defined in internal regulations.<\/p>\n

Monitoring compliance with the CCBP is carried out, among other means, through the Compliance monitoring process\u00a0in accordance with\u00a0the General Procedure for Compliance Management in the PGE CG. Monitoring of implementation also includes the\u00a0option\u00a0to report\u00a0possible breaches,\u00a0in accordance with\u00a0relevant internal procedures applicable in cases of suspected irregularities.<\/p>\n

The CCBP\u00a0takes into account\u00a0the interests of both external and internal stakeholders by referring to the principle of conducting business\u00a0in accordance with\u00a0the law and ethical standards.<\/p>\n

Responsibility for implementing the CCBP lies with the management boards of the individual PGE CG companies with Compliance structures in place.<\/p>\n

The CCBP refers to fundamental principles, standards, and international documents identical to those cited in the PGE CG\u2019s Code of Ethics.<\/p>\n

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\u00a0Dystrybucja\u00a0S.A., the CCBP is published as a dedicated document due to the requirements associated with operating as a distribution system operator.<\/td>\n<\/tr>\n

Procedure for Internal Reporting and Whistleblower Protection (hereinafter: Procedure, Internal Reporting Procedure)<\/strong><\/td>\nIn 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.<\/p>\n

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.<\/p>\n

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\u00a0designates\u00a0entities authorised to carry out follow-up actions and\u00a0monitor\u00a0their implementation.<\/p>\n

The Procedure has been implemented in PGE Group companies employing at least 50 people for\u00a0remuneration\u00a0or 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,\u00a0in accordance with\u00a0the General Procedure \u2013 reporting and handling reports of suspected non-compliance incidents in the PGE CG and protection of reporting persons.<\/p>\n

The Management Boards of individual PGE CG companies\u00a0are responsible for\u00a0implementing 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.<\/p>\n

Prior to the implementation of the internal reporting procedure in PGE CG companies, consultations were held with workplace trade union organisations.<\/p>\n

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.<\/td>\n<\/tr>\n

General Procedure \u2013 Reporting and Handling Reports of Suspected Non-Compliance Incidents in the PGE Capital Group and Protection of Reporting Persons (hereinafter: Procedure)<\/strong><\/td>\nThe 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.<\/p>\n

The Procedure specifies in particular:<\/p>\n

    \n
  • the rules and method for reporting suspected non-compliance incidents within the PGE Group related to breaches of internal regulations (including\u00a0in the area of\u00a0labour law) or ethical standards, including suspected incidents falling within the Compliance remit,<\/li>\n
  • the rules for protecting reporting persons and those to whom the report relates,<\/li>\n
  • the procedure for involving management staff,\u00a0in particular\u00a0the management boards of PGE CG companies, in actions related to receiving information on a suspected non-compliance incident,<\/li>\n
  • the procedure for handling reports and the rules for conducting and documenting investigative proceedings,<\/li>\n
  • the process for\u00a0initiating\u00a0and implementing remedial actions and\u00a0monitoring\u00a0their execution,<\/li>\n
  • the principles for documentation and reporting within the compliance control framework.<\/li>\n<\/ul>\n

    Responsibility for implementing the Procedure lies with the management boards of the PGE CG companies.<\/p>\n

    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).<\/td>\n<\/tr>\n

PGE CG Anti-Corruption Policy (hereinafter: Anti-Corruption Policy, Policy, ACP)<\/strong><\/td>\nThe 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:<\/p>\n
    \n
  • compliance with applicable laws and internal anti-corruption regulations,<\/li>\n
  • fulfilling and promoting ethical standards and transparency in business operations.<\/li>\n<\/ul>\n

    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.<\/p>\n

    The management boards of PGE CG companies\u00a0are responsible for\u00a0implementing the Policy, including creating the conditions and ensuring the resources necessary to counteract corruption,\u00a0in accordance with\u00a0applicable internal regulations.<\/p>\n

    The ACP applies to all PGE CG companies and to all operational processes.<\/p>\n

    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).<\/p>\n

    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.<\/td>\n<\/tr>\n

General Procedure for Anti-Corruption Measures in PGE CG (hereinafter: Procedure)<\/strong><\/td>\nThe 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.<\/p>\n

The Procedure defines, in particular, the\u00a0rules applicable across PGE CG\u00a0regarding\u00a0avoidance of conflicts of interest, exchange of business gifts, relations with business partners, and anti-corruption education.<\/p>\n

The Procedure applies to all companies within the PGE CG.<\/p>\n

The management boards of PGE CG companies\u00a0are responsible for\u00a0its implementation.<\/p>\n

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.<\/p>\n

In addition, all individuals covered by the regulation are\u00a0required\u00a0to complete mandatory, periodic anti-corruption training.<\/p>\n

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,\u00a0in accordance with\u00a0the relevant internal procedures applicable in cases of suspected irregularities.<\/td>\n<\/tr>\n

Regulations on Inspection and Investigative Procedures in PGE S.A. and PGE CG (hereinafter: Regulations)<\/strong><\/td>\nThe Regulations were introduced to define the rules for conducting investigative and inspection procedures within PGE S.A. and companies of the PGE CG.<\/p>\n

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. \u2013 namely Compliance and Internal Audit \u2013 as well as with law enforcement and the judiciary.<\/p>\n

The provisions of the document have been adopted by 49 PGE Capital Group companies, all\u00a0operating\u00a0within Poland.<\/p>\n

The Regulations apply to the value chain both within the organisation and in relation to external entities \u2013 suppliers, customers, and clients \u2013 who may provide information that forms the basis for\u00a0initiating\u00a0inspection procedures. In this same context, the Regulations refer to stakeholders, including the companies forming PGE CG and its shareholders.<\/p>\n

The Regulations were implemented by resolution of the Management Board of PGE S.A.\u00a0Regarding\u00a0the conduct of inspection procedures, the document refers to\u00a0generally applicable\u00a0Polish legislation, including:<\/p>\n

    \n
  • the Act on the Protection of Classified Information,<\/li>\n
  • the Act on Trading in Financial Instruments, the Act on Combating Unfair Competition, and the Act on Personal Data Protection.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":0,"template":"","class_list":["post-1227","table","type-table","status-publish","hentry"],"acf":[],"yoast_head":"\nPolityki post\u0119powania w biznesie i kultura korporacyjna_tab - Annual Report PGE 2024<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Polityki post\u0119powania w biznesie i kultura korporacyjna_tab - Annual Report PGE 2024\" \/>\n<meta property=\"og:description\" content=\"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. 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