{"id":956,"date":"2025-10-20T18:29:55","date_gmt":"2025-10-20T16:29:55","guid":{"rendered":"https:\/\/raportesg2024.gkpge.pl\/en\/?post_type=table&p=956"},"modified":"2025-11-20T14:23:52","modified_gmt":"2025-11-20T13:23:52","slug":"956","status":"publish","type":"table","link":"https:\/\/raportesg2024.gkpge.pl\/en\/table\/956\/","title":{"rendered":"Disclosure requirement and associated data point in accordance with Appendix B to ESRS 2."},"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
Disclosure requirement and associated data point<\/strong><\/th>\nReference to other EU regulations1<\/sup><\/strong><\/th>\nPage number of the Statement \/ Not applicable \/ Transition period<\/strong><\/th>\n<\/tr>\n<\/thead>\n
ESRS 2 GOV-1 Board\u2019s gender diversity paragraph 21 (d)<\/td>\nSFDR; BRR<\/td>\n9.1.3<\/td>\n<\/tr>\n
[ESRS 2 GOV-1] Percentage of board members who are independent paragraph 21 (e)<\/span><\/td>\nBRR<\/td>\n9.1.3<\/td>\n<\/tr>\n
ESRS 2 GOV-4 Statement on due diligence paragraph 30<\/td>\nSFDR<\/td>\n9.1.6<\/td>\n<\/tr>\n
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i<\/td>\nSFDR; 3P; BRR<\/td>\n9.1.8<\/td>\n<\/tr>\n
ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii<\/td>\nSFDR; BRR<\/td>\nn\/a<\/td>\n<\/tr>\n
ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii<\/td>\nSFDR; BRR<\/td>\nn\/a<\/td>\n<\/tr>\n
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv<\/td>\nBRR<\/td>\nn\/a<\/td>\n<\/tr>\n
ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14<\/td>\nEUCL<\/td>\nTransition period \/ 9.2.2.2<\/td>\n<\/tr>\n
ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g)<\/td>\n3P; BRR<\/td>\n9.2.2.2<\/td>\n<\/tr>\n
ESRS E1-4 GHG emission reduction targets paragraph 34<\/td>\nSFDR; 3P; BRR<\/td>\n9.2.2.7<\/td>\n<\/tr>\n
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38<\/td>\nSFDR<\/td>\n9.2.2.8<\/td>\n<\/tr>\n
ESRS E1-5 Energy consumption and mix paragraph 37<\/td>\nSFDR<\/td>\n9.2.2.8<\/td>\n<\/tr>\n
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43<\/td>\nSFDR<\/td>\n9.2.2.8<\/td>\n<\/tr>\n
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44<\/td>\nSFDR; 3P; BRR<\/td>\n9.2.2.9<\/td>\n<\/tr>\n
ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55<\/td>\nSFDR; 3P; BRR<\/td>\n9.2.2.9<\/td>\n<\/tr>\n
ESRS E1-7 GHG removals and carbon credits paragraph 56<\/td>\nEUCL<\/td>\n9.2.2.10<\/td>\n<\/tr>\n
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66<\/td>\nBRR<\/td>\nTransition period<\/td>\n<\/tr>\n
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a)<\/td>\n3P<\/td>\nTransition period<\/td>\n<\/tr>\n
ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c)<\/td>\n3P<\/td>\nTransition period<\/td>\n<\/tr>\n
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c)<\/td>\n3P<\/td>\nTransition period<\/td>\n<\/tr>\n
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities paragraph 69<\/td>\nBRR<\/td>\nTransition period<\/td>\n<\/tr>\n
ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28<\/td>\nSFDR<\/td>\n9.2.3.5<\/td>\n<\/tr>\n
ESRS E3-1 Water and marine resources paragraph 9<\/td>\nSFDR<\/td>\n9.2.4.2<\/td>\n<\/tr>\n
ESRS E3-1 Dedicated policy paragraph 13<\/td>\nSFDR<\/td>\n9.2.4.2<\/td>\n<\/tr>\n
ESRS E3-1 Sustainable oceans and seas paragraph 14<\/td>\nSFDR<\/td>\n9.2.4.2<\/td>\n<\/tr>\n
ESRS E3-4 Total water recycled and reused paragraph 28 (c)<\/td>\nSFDR<\/td>\n9.2.4.5<\/td>\n<\/tr>\n
ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29<\/td>\nSFDR<\/td>\n9.2.4.5<\/td>\n<\/tr>\n
ESRS 2 SBM 3-E4 paragraph 16 (a)<\/td>\nSFDR<\/td>\n9.2.5.2<\/td>\n<\/tr>\n
ESRS 2 SBM 3-E4 paragraph 16 (b)<\/td>\nSFDR<\/td>\n9.2.5.2<\/td>\n<\/tr>\n
ESRS 2 SBM 3-E4 paragraph 16 (c)<\/td>\nSFDR<\/td>\n9.2.5.2<\/td>\n<\/tr>\n
ESRS E4-2 Sustainable land \/ agriculture practices or policies paragraph 24 (b)<\/td>\nSFDR<\/td>\n9.2.5.4<\/td>\n<\/tr>\n
ESRS E4-2 Sustainable oceans \/ seas practices or policies paragraph 24 (c)<\/td>\nSFDR<\/td>\n9.2.5.4<\/td>\n<\/tr>\n
ESRS E4-2 Policies to address deforestation paragraph 24 (d)<\/td>\nSFDR<\/td>\n9.2.5.4<\/td>\n<\/tr>\n
ESRS E5-5 Non-recycled waste paragraph 37 (d)<\/td>\nSFDR<\/td>\n9.2.6.6<\/td>\n<\/tr>\n
ESRS E5-5 Hazardous waste and radioactive waste paragraph 39<\/td>\nSFDR<\/td>\n9.2.6.6<\/td>\n<\/tr>\n
ESRS 2 SBM-3-S1 Risk of incidents of forced labour paragraph 14 (f)<\/td>\nSFDR<\/td>\n9.3.1.2<\/td>\n<\/tr>\n
ESRS 2 SBM-3-S1 Risk of incidents of child labour paragraph 14 (g)<\/td>\nSFDR<\/td>\n9.3.1.2<\/td>\n<\/tr>\n
ESRS S1-1 Human rights policy commitments paragraph 20<\/td>\nSFDR<\/td>\n9.3.1.3<\/td>\n<\/tr>\n
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21<\/td>\nBRR<\/td>\n9.3.1.3<\/td>\n<\/tr>\n
ESRS S1-1 Processes and measures for preventing trafficking in human beings paragraph 22<\/td>\nSFDR<\/td>\n9.3.1.3<\/td>\n<\/tr>\n
ESRS S1-1 Workplace accident prevention policy or management system paragraph 23<\/td>\nSFDR<\/td>\n9.3.1.3<\/td>\n<\/tr>\n
ESRS S1-3 Grievance\/complaints handling mechanisms paragraph 32 (c)<\/td>\nSFDR<\/td>\n9.3.1.5<\/td>\n<\/tr>\n
ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c)<\/td>\nSFDR; BRR<\/td>\n9.3.1.15<\/td>\n<\/tr>\n
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e)<\/td>\nSFDR<\/td>\nTransition period<\/td>\n<\/tr>\n
ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a)<\/td>\nSFDR; BRR<\/td>\n9.3.1.17<\/td>\n<\/tr>\n
ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b)<\/td>\nSFDR<\/td>\n9.3.1.17<\/td>\n<\/tr>\n
EESRS S1-17 Incidents of discrimination paragraph 103 (a)<\/td>\nSFDR<\/td>\n9.3.1.18<\/td>\n<\/tr>\n
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD Guidelines paragraph 104 (a)<\/td>\nSFDR; BRR<\/td>\n9.3.1.18<\/td>\n<\/tr>\n
ESRS 2 SBM-3-S2 Significant risk of child labour or forced labour in the value chain paragraph 11(b)<\/td>\nSFDR<\/td>\n9.3.2.2<\/td>\n<\/tr>\n
ESRS S2-1 Human rights policy commitments paragraph 17<\/td>\nSFDR<\/td>\n9.3.2.3<\/td>\n<\/tr>\n
ESRS S2-1 Policies related to value chain workers paragraph 18<\/td>\nSFDR<\/td>\n9.3.2.3<\/td>\n<\/tr>\n
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19<\/td>\nSFDR; BRR<\/td>\n9.3.2.3<\/td>\n<\/tr>\n
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19<\/td>\nBRR<\/td>\n9.3.2.3<\/td>\n<\/tr>\n
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36<\/td>\nSFDR<\/td>\n9.3.2.6<\/td>\n<\/tr>\n
ESRS S3-1 Human rights policy commitments paragraph 16<\/td>\nSFDR<\/td>\n9.3.3.3<\/td>\n<\/tr>\n
ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines paragraph 17<\/td>\nSFDR; BRR<\/td>\n9.3.3.3<\/td>\n<\/tr>\n
ESRS S3-4 Human rights issues and incidents paragraph 36<\/td>\nSFDR<\/td>\n9.3.3.6<\/td>\n<\/tr>\n
ESRS S4-1 Policies related to consumers and end-users paragraph 16<\/td>\nSFDR<\/td>\n9.3.4.3<\/td>\n<\/tr>\n
ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17<\/td>\nSFDR; BRR<\/td>\n9.3.4.3<\/td>\n<\/tr>\n
ESRS S4-4 Human rights issues and incidents paragraph 35<\/td>\nSFDR<\/td>\n9.3.4.6<\/td>\n<\/tr>\n
ESRS G1-1 United Nations Convention against Corruption paragraph 10 (b)<\/td>\nSFDR<\/td>\n9.4.1.3<\/td>\n<\/tr>\n
ESRS G1-1 Protection of whistle- blowers paragraph 10 (d)<\/td>\nSFDR<\/td>\n9.4.1.3<\/td>\n<\/tr>\n
ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a)<\/td>\nSFDR; BRR<\/td>\n9.4.1.6<\/td>\n<\/tr>\n
ESRS G1-4 Standards of anti- corruption and anti- bribery paragraph 24 (b)<\/td>\nSFDR<\/td>\n9.4.1.6<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":0,"template":"","class_list":["post-956","table","type-table","status-publish","hentry"],"acf":[],"yoast_head":"\nDisclosure requirement and associated data point in accordance with Appendix B to ESRS 2. - 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=\"Disclosure requirement and associated data point in accordance with Appendix B to ESRS 2. - Annual Report PGE 2024\" \/>\n<meta property=\"og:description\" content=\"Disclosure requirement and associated data point Reference to other EU regulations1 Page number of the Statement \/ Not applicable \/ Transition period ESRS 2 GOV-1 Board\u2019s gender diversity paragraph 21 (d) SFDR; 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