{"id":953,"date":"2025-10-20T18:27:29","date_gmt":"2025-10-20T16:27:29","guid":{"rendered":"https:\/\/raportesg2024.gkpge.pl\/en\/?post_type=table&p=953"},"modified":"2025-11-20T14:11:04","modified_gmt":"2025-11-20T13:11:04","slug":"informacje-dotyczace-miejsca-ujawnienia-esrs-w-sprawozdaniu","status":"publish","type":"table","link":"https:\/\/raportesg2024.gkpge.pl\/en\/table\/informacje-dotyczace-miejsca-ujawnienia-esrs-w-sprawozdaniu\/","title":{"rendered":"Information on where the ESRS is disclosed in the Report"},"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\n\n
Indicator No<\/strong><\/th>\nIndicator Name<\/strong><\/th>\nSection in the Statement<\/strong><\/th>\n<\/tr>\n<\/thead>\n
ESRS 2<\/strong><\/span><\/td>\nGENERAL DISCLOSURES<\/td>\n<\/td>\n<\/tr>\n
ESRS 2 [BP-1]<\/strong><\/span><\/td>\nGeneral basis for preparation of the sustainability statement<\/td>\n9.1.1<\/td>\n<\/tr>\n
ESRS 2 [BP-2]<\/strong><\/span><\/td>\nDisclosures in relation to specific circumstances<\/td>\n9.1.2<\/td>\n<\/tr>\n
ESRS 2 [GOV-1]<\/strong><\/span><\/td>\nThe role of the administrative, management and supervisory bodies<\/td>\n9.1.3<\/td>\n<\/tr>\n
ESRS 2 [GOV-2]<\/strong><\/span><\/td>\nInformation provided to and sustainability matters addressed by the undertaking\u2019s administrative, management and supervisory bodies<\/td>\n9.1.4<\/td>\n<\/tr>\n
ESRS 2 [GOV-3]<\/strong><\/span><\/td>\nIntegration of sustainability-related performance in incentive schemes<\/td>\n9.1.5<\/td>\n<\/tr>\n
ESRS 2 [GOV-4]<\/strong><\/span><\/td>\nStatement on due diligence<\/td>\n9.1.6<\/td>\n<\/tr>\n
ESRS 2 [GOV-5]<\/strong><\/span><\/td>\nRisk management and internal controls over sustainability reporting<\/td>\n9.1.7<\/td>\n<\/tr>\n
ESRS 2 [SBM-1]<\/strong><\/span><\/td>\nStrategy, business model and value chain<\/td>\n9.1.8<\/td>\n<\/tr>\n
ESRS 2 [SBM-2]<\/strong><\/span><\/td>\nInterests and views of stakeholders<\/td>\n9.1.9<\/td>\n<\/tr>\n
ESRS 2 SBM-3]<\/strong><\/span><\/td>\nMaterial impacts, risks and opportunities and their interaction with strategy and business model<\/td>\n9.1.10<\/td>\n<\/tr>\n
ESRS 2 [IRO-1]<\/strong><\/span><\/td>\nDescription of the process to identify and assess material impacts, risks and opportunities<\/td>\n9.1.11<\/td>\n<\/tr>\n
ESRS 2 [IRO-2]<\/strong><\/span><\/td>\nDisclosure requirements in ESRS covered by the undertaking\u2019s sustainability statement<\/td>\n9.1.12<\/td>\n<\/tr>\n
ESRS E1<\/strong><\/span><\/td>\nCLIMATE CHANGE<\/td>\n9.2.2<\/td>\n<\/tr>\n
ESRS 2 GOV-3<\/strong><\/span><\/td>\nIntegration of sustainability-related performance in incentive schemes<\/td>\n9.2.2.1<\/td>\n<\/tr>\n
[E1-1]<\/strong><\/span><\/td>\nTransition plan for climate change mitigation<\/td>\n9.2.2.2<\/td>\n<\/tr>\n
[ESRS 2 SBM-3]<\/strong><\/span><\/td>\nMaterial impacts, risks and opportunities and their interaction with strategy and business model<\/td>\n9.2.2.3.<\/td>\n<\/tr>\n
[ESRS 2 IRO-1]<\/strong><\/span><\/td>\nDescription of the processes to identify and assess material climate-related impacts, risks and opportunities<\/span><\/td>\n9.2.2.4<\/td>\n<\/tr>\n
[E1-2]<\/strong><\/span><\/td>\nPolicies related to climate change mitigation and adaptation<\/td>\n9.2.2.5.<\/td>\n<\/tr>\n
[E1-3]<\/strong><\/span><\/td>\nActions and resources in relation to climate change policies<\/td>\n9.2.2.6.<\/td>\n<\/tr>\n
[E1-4]<\/strong><\/span><\/td>\nTargets related to climate change mitigation and adaptation<\/td>\n9.2.2.7.<\/td>\n<\/tr>\n
[E1-5]<\/strong><\/span><\/td>\nEnergy consumption and mix<\/td>\n9.2.2.8.<\/td>\n<\/tr>\n
[E1-6]<\/strong><\/span><\/td>\nGross Scopes 1, 2, 3 and Total GHG emissions<\/td>\n<\/td>\n<\/tr>\n
[E1-7]<\/strong><\/span><\/td>\nGHG removals and GHG mitigation projects financed through carbon credits<\/td>\n9.2.2.10<\/td>\n<\/tr>\n
[E1-8]<\/strong><\/span><\/td>\nInternal carbon pricing<\/td>\n9.2.2.11<\/td>\n<\/tr>\n
[E1-9]<\/strong><\/span><\/td>\nAnticipated financial effects from material physical and transition risks and potential climate-related opportunities<\/td>\n9.2.2.12<\/td>\n<\/tr>\n
ESRS E2<\/strong><\/span><\/td>\nPOLLUTION<\/td>\n9.2.3<\/td>\n<\/tr>\n
[ESRS 2 IRO-1]<\/strong><\/span><\/td>\nDescription of the processes to identify and assess material pollution-related impacts, risks and opportunities<\/td>\n9.2.3.1<\/td>\n<\/tr>\n
[E2-1]<\/strong><\/span><\/td>\nPolicies related to pollution<\/td>\n9.2.3.2<\/td>\n<\/tr>\n
[E2-2]<\/strong><\/span><\/td>\nActions and resources related to pollution<\/td>\n9.2.3.3<\/td>\n<\/tr>\n
[E2-3]<\/strong><\/span><\/td>\nTargets related to pollution<\/td>\n9.2.3.4<\/td>\n<\/tr>\n
[E2-4]<\/strong><\/span><\/td>\nPollution of air, water and soil<\/td>\n9.2.3.5<\/td>\n<\/tr>\n
[E2-6]<\/strong><\/span><\/td>\nAnticipated financial effects from material pollution-related risks and opportunities<\/td>\n9.2.3.6<\/td>\n<\/tr>\n
ESRS E3<\/strong><\/span><\/td>\nWATER AND MARINE RESOURCES<\/td>\n9.2.4<\/td>\n<\/tr>\n
[ESRS 2 IRO-1]<\/strong><\/span><\/td>\nDescription of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities<\/td>\n9.2.4.1<\/td>\n<\/tr>\n
[E3-1]<\/strong><\/span><\/td>\nPolicies related to water and marine resources<\/td>\n9.2.4.2<\/td>\n<\/tr>\n
[E3-2]<\/strong><\/span><\/td>\nActions and resources related to water and marine resources<\/td>\n9.2.4.3<\/td>\n<\/tr>\n
[E3-3]<\/strong><\/span><\/td>\nTargets related to water and marine resources<\/td>\n9.2.4.4<\/td>\n<\/tr>\n
[E3-4]<\/strong><\/span><\/td>\nWater consumption<\/td>\n9.2.4.5<\/td>\n<\/tr>\n
[E3-5]<\/strong><\/span><\/td>\nAnticipated financial effects from water and marine resources-related impacts, risks and opportunities<\/td>\n9.2.4.6<\/td>\n<\/tr>\n
ESRS E4<\/strong><\/span><\/td>\nBIODIVERSITY AND ECOSYSTEMS<\/td>\n9.2.5<\/td>\n<\/tr>\n
[E4-1]<\/strong><\/span><\/td>\nTransition plan and consideration of biodiversity and ecosystems in strategy and business model<\/td>\n9.2.5.1<\/td>\n<\/tr>\n
[ESRS 2 SBM-3]<\/strong><\/span><\/td>\nMaterial impacts, risks and opportunities and their interaction with strategy and business model<\/td>\n9.2.5.2<\/td>\n<\/tr>\n
[ESRS 2 IRO-1]<\/strong><\/span><\/td>\nDescription of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities<\/td>\n9.2.5.3<\/td>\n<\/tr>\n
[E4-2]<\/strong><\/span><\/td>\nPolicies related to biodiversity and ecosystems<\/td>\n9.2.5.4<\/td>\n<\/tr>\n
[E4-3]<\/strong><\/span><\/td>\nActions and resources related to biodiversity and ecosystems<\/td>\n9.2.5.5<\/td>\n<\/tr>\n
[E4-4]<\/strong><\/span><\/td>\nTargets related to biodiversity and ecosystems<\/td>\n9.2.5.6<\/td>\n<\/tr>\n
[E4-5]<\/strong><\/span><\/td>\nImpact metrics related to biodiversity and ecosystems change<\/td>\n9.2.5.7<\/td>\n<\/tr>\n
[E4-6]<\/strong><\/span><\/td>\nAnticipated financial effects from biodiversity and ecosystem-related risks and opportunities<\/td>\n9.2.5.8<\/td>\n<\/tr>\n
ESRS E5<\/strong><\/span><\/td>\nRESOURCE USE AND CIRCULAR ECONOMY<\/td>\n9.2.6<\/td>\n<\/tr>\n
[ESRS 2 IRO-1]<\/strong><\/span><\/td>\nDescription of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities<\/td>\n9.2.6.1<\/td>\n<\/tr>\n
[E5-1]<\/strong><\/span><\/td>\nPolicies related to resource use and circular economy<\/td>\n9.2.6.2<\/td>\n<\/tr>\n
[E5-2]<\/strong><\/span><\/td>\nActions and resources related to resource use and circular economy<\/td>\n9.2.6.3<\/td>\n<\/tr>\n
[E5-3]<\/strong><\/span><\/td>\nTargets related to resource use and circular economy<\/td>\n9.2.6.4<\/td>\n<\/tr>\n
[E5-4]<\/strong><\/span><\/td>\nResource inflows<\/td>\n9.2.6.5<\/td>\n<\/tr>\n
[E5-5]<\/strong><\/span><\/td>\nResource outflows<\/td>\n9.2.6.6<\/td>\n<\/tr>\n
[E5-6]<\/strong><\/span><\/td>\nAnticipated financial effects from resource use and circular economy-related impacts, risks and opportunities<\/td>\n9.2.6.7<\/td>\n<\/tr>\n
ESRS S<\/strong><\/span><\/td>\nSOCIAL INFORMATION<\/td>\n9.3<\/td>\n<\/tr>\n
ESRS S1<\/strong><\/span><\/td>\nOWN WORKFORCE<\/td>\n9.3.1<\/td>\n<\/tr>\n
[ESRS 2 SBM-2]<\/strong><\/span><\/td>\nInterests and views of stakeholders<\/td>\n9.3.1.1<\/td>\n<\/tr>\n
[ESRS 2 SBM-3]<\/strong><\/span><\/td>\nMaterial impacts, risks and opportunities and their interaction with strategy and business model<\/td>\n9.3.1.2<\/td>\n<\/tr>\n
[S1-1]<\/strong><\/span><\/td>\nPolicies related to own workforce<\/td>\n9.3.1.3<\/td>\n<\/tr>\n
[S1-2]<\/strong><\/span><\/td>\nProcesses for engaging with own workforce and workers\u2019 representatives about impacts<\/td>\n9.3.1.4<\/td>\n<\/tr>\n
[S1-3]<\/strong><\/span><\/td>\nProcesses to remediate negative impacts and channels for own workforce to raise concerns<\/td>\n9.3.1.5<\/td>\n<\/tr>\n
[S1-4]<\/strong><\/span><\/td>\nTaking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions<\/td>\n9.3.1.6<\/td>\n<\/tr>\n
[S1-5]<\/strong><\/span><\/td>\nTargets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities<\/td>\n9.3.1.7<\/td>\n<\/tr>\n
[S1-6]<\/strong><\/span><\/td>\nCharacteristics of the undertaking\u2019s employees<\/td>\n9.3.1.8<\/td>\n<\/tr>\n
[S1-7]<\/strong><\/span><\/td>\nCharacteristics of non-employees in the undertaking\u2019s own workforce<\/td>\n9.3.1.9<\/td>\n<\/tr>\n
[S1-8]<\/strong><\/span><\/td>\nCollective bargaining coverage and social dialogue<\/td>\n9.3.1.10<\/td>\n<\/tr>\n
[S1-9]<\/strong><\/span><\/td>\nDiversity metrics<\/td>\n9.3.1.11<\/td>\n<\/tr>\n
[S1-10]<\/strong><\/span><\/td>\nAdequate wages<\/td>\n9.3.1.12<\/td>\n<\/tr>\n
[S1-11]<\/strong><\/span><\/td>\nSocial protection<\/td>\n9.3.1.13<\/td>\n<\/tr>\n
[S1-13]<\/strong><\/span><\/td>\nTraining and skills development metrics<\/td>\n9.3.1.14<\/td>\n<\/tr>\n
[S1-14]<\/strong><\/span><\/td>\nHealth and safety metrics<\/td>\n9.3.1.15<\/td>\n<\/tr>\n
[S1-15]<\/strong><\/span><\/td>\nWork-life balance metrics<\/td>\n9.3.1.16<\/td>\n<\/tr>\n
[S1-16]<\/strong><\/span><\/td>\nCompensation metrics (pay gap and total remuneration)<\/td>\n9.3.1.17<\/td>\n<\/tr>\n
[S1-17]<\/strong><\/span><\/td>\nIncidents, complaints and severe human rights impacts<\/td>\n9.3.1.18<\/td>\n<\/tr>\n
ESRS S2<\/strong><\/span><\/td>\nWORKERS IN THE VALUE CHAIN<\/td>\n9.3.2<\/td>\n<\/tr>\n
[ESRS 2 SBM-2]<\/strong><\/span><\/td>\nInterests and views of stakeholders<\/td>\n9.3.2.1<\/td>\n<\/tr>\n
[ESRS 2 SBM-3]<\/strong><\/span><\/td>\nMaterial impacts, risks and opportunities and their interaction with strategy and business model<\/td>\n9.3.2.2<\/td>\n<\/tr>\n
[S2-1]<\/strong><\/span><\/td>\nPolicies related to value chain workers<\/td>\n9.3.2.3<\/td>\n<\/tr>\n
[S2-2]<\/strong><\/span><\/td>\nProcesses for engaging with value chain workers about impacts<\/td>\n9.3.2.4<\/td>\n<\/tr>\n
[S2-3]<\/strong><\/span><\/td>\nProcesses to remediate negative impacts and channels for value chain workers to raise concerns<\/td>\n9.3.2.5<\/td>\n<\/tr>\n
[S2-4]<\/strong><\/span><\/td>\nTaking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action<\/td>\n9.3.2.6<\/td>\n<\/tr>\n
[S2-5]<\/strong><\/span><\/td>\nTargets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities<\/td>\n9.3.2.7<\/td>\n<\/tr>\n
ESRS S3<\/strong><\/span><\/td>\nAFFECTED COMMUNITIES<\/td>\n9.3.3<\/td>\n<\/tr>\n
[ESRS 2 SBM-2]<\/strong><\/span><\/td>\nInterests and views of stakeholders<\/td>\n9.3.3.1<\/td>\n<\/tr>\n
[ESRS 2 SBM-3]<\/strong><\/span><\/td>\nMaterial impacts, risks and opportunities and their interaction with strategy and business model<\/td>\n9.3.3.2<\/td>\n<\/tr>\n
[S3-1]<\/strong><\/span><\/td>\nPolicies related to affected communities<\/td>\n9.3.3.3<\/td>\n<\/tr>\n
[S3-2]<\/strong><\/span><\/td>\nProcesses for engaging with affected communities about impacts<\/td>\n9.3.3.4<\/td>\n<\/tr>\n
[S3-3]<\/strong><\/span><\/td>\nProcesses to remediate negative impacts and channels for affected communities to raise concerns<\/td>\n9.3.3.5<\/td>\n<\/tr>\n
[S3-4]<\/strong><\/span><\/td>\nTaking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions<\/td>\n9.3.3.6<\/td>\n<\/tr>\n
[S3-5]<\/strong><\/span><\/td>\nTargets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities<\/td>\n9.3.3.7<\/td>\n<\/tr>\n
ESRS S4<\/strong><\/span><\/td>\nCONSUMERS AND END-USERS<\/td>\n9.3.4<\/td>\n<\/tr>\n
[ESRS 2 SBM-2]<\/strong><\/span><\/td>\nInterests and views of stakeholders<\/td>\n9.3.4.1<\/td>\n<\/tr>\n
[ESRS 2 SBM-3]<\/strong><\/span><\/td>\nMaterial impacts, risks and opportunities and their interaction with strategy and business model<\/td>\n9.3.4.2<\/td>\n<\/tr>\n
[S4-1]<\/strong><\/span><\/td>\nPolicies related to consumers and end-users<\/td>\n9.3.4.3<\/td>\n<\/tr>\n
[S4-2]<\/strong><\/span><\/td>\nProcesses for engaging with consumers and end-users about impacts<\/td>\n9.3.4.4<\/td>\n<\/tr>\n
[S4-3]<\/strong><\/span><\/td>\nProcesses to remediate negative impacts and channels for consumers and end-users to raise concerns<\/td>\n9.3.4.5<\/td>\n<\/tr>\n
[S4-4]<\/strong><\/span><\/td>\nTaking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions<\/td>\n9.3.4.6<\/td>\n<\/tr>\n
[S4-5]<\/strong><\/span><\/td>\nTargets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities<\/td>\n9.3.4.7<\/td>\n<\/tr>\n
ESRS G<\/strong><\/span><\/td>\nGOVERNANCE INFORMATION<\/td>\n9.4<\/td>\n<\/tr>\n
[ESRS G1]<\/strong><\/span><\/td>\nBUSINESS CONDUCT<\/td>\n9.4.1<\/td>\n<\/tr>\n
[ESRS 2 GOV-1]<\/strong><\/span><\/td>\nThe role of the administrative, supervisory and management bodies<\/td>\n9.4.1.1<\/td>\n<\/tr>\n
[ESRS 2 IRO-1]<\/strong><\/span><\/td>\nDescription of the processes to identify and assess material impacts, risks and opportunities<\/td>\n9.4.1.2<\/td>\n<\/tr>\n
[G1-1]<\/strong><\/span><\/td>\nBusiness conduct policies and corporate culture<\/td>\n9.4.1.3<\/td>\n<\/tr>\n
[G1-2]<\/strong><\/span><\/td>\nManagement of relationships with suppliers<\/td>\n9.4.1.4<\/td>\n<\/tr>\n
[G1-3]<\/strong><\/span><\/td>\nPrevention and detection of corruption and bribery<\/td>\n9.4.1.5<\/td>\n<\/tr>\n
[G1-4]<\/strong><\/span><\/td>\nConfirmed incidents of corruption or bribery<\/td>\n9.4.1.6<\/td>\n<\/tr>\n
[G1-5]<\/strong><\/span><\/td>\nPolitical influence and lobbying activities<\/td>\n9.4.1.7<\/td>\n<\/tr>\n
[G1-6]<\/strong><\/span><\/td>\nPayment practices<\/td>\n9.4.1.8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":0,"template":"","class_list":["post-953","table","type-table","status-publish","hentry"],"acf":[],"yoast_head":"\nInformation on where the ESRS is disclosed in the Report - 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=\"Information on where the ESRS is disclosed in the Report - Annual Report PGE 2024\" \/>\n<meta property=\"og:description\" content=\"Indicator No Indicator Name Section in the Statement ESRS 2 GENERAL DISCLOSURES ESRS 2 [BP-1] General basis for preparation of the sustainability statement 9.1.1 ESRS 2 [BP-2] Disclosures in relation to specific circumstances 9.1.2 ESRS 2 [GOV-1] The role of the administrative, management and supervisory bodies 9.1.3 ESRS 2 [GOV-2] Information provided to and sustainability […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/raportesg2024.gkpge.pl\/en\/table\/informacje-dotyczace-miejsca-ujawnienia-esrs-w-sprawozdaniu\/\" \/>\n<meta property=\"og:site_name\" content=\"Annual Report PGE 2024\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-20T13:11:04+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\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:\/\/raportesg2024.gkpge.pl\/en\/table\/informacje-dotyczace-miejsca-ujawnienia-esrs-w-sprawozdaniu\/\",\"url\":\"https:\/\/raportesg2024.gkpge.pl\/en\/table\/informacje-dotyczace-miejsca-ujawnienia-esrs-w-sprawozdaniu\/\",\"name\":\"Information on where the ESRS is disclosed in the Report - 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