GRI content index
GRI Disclosures:
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102-55
LIST OF GRI DISCLOSURES INCLUDED IN THE REPORT
| GRI Disclosure number | The title of the Disclosure | Number of Disclosure | The name of the Disclosure | Place in the Integrated Report | Sustainable Development Goals |
| General Disclosures | |||||
| GRI 101 | Reporting Principles | Important reporting aspects, | |||
| Organizational profile | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-1 | Name of the organization | About the ORLEN Group | |
| GRI 102 | 102-2 | Activities, brands, products, and services | Our products, services and brands | ||
| GRI 102 | 102-3 | Location of headquarters | ORLEN Group structure | ||
| GRI 102 | 102-4 | Location of operations | ORLEN Group structure | ||
| GRI 102 | 102-5 | Ownership and legal form | Shares and shareholding structure, | ||
| GRI 102 | 102-6 | Markets served | Our markets, | ||
| GRI 102 | 102-7 | Scale of the organization | About the ORLEN Group | ||
| GRI 102 | 102-8 | Information on employees and other workers | Responsible Employer | ||
| GRI 102 | 102-9 | Supply chain | Suppliers |
 
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| GRI 102 | 102-10 | Significant changes to the organization and its supply chain | Concept and key features | ||
| GRI 102 | 102-11 | Precautionary Principle or approach | Integrated Management System | ||
| GRI 102 | 102-12 | External initiatives | Organisations and associations | |
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| GRI 102 | 102-13 | Membership of associations | Organisations and associations | |
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| Strategy | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-14 | Statement from senior decision-maker | Letter from the President of the Management Board |
  
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| GRI 102 | 102-15 | Key impacts, risks, and opportunities | Risk management, |
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| Ethics and integrity | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-16 | Values, principles, standards, and norms of behavior | Respecting human rights |
 
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| GRI 102 | 102-17 | Mechanisms for advice and concerns about ethics | Respecting human rights |
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| Governance | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-18 | Governance structure | Management and supervisory bodies | |
| GRI 102 | 102-22 | Composition of the highest governance body and its committees | Management and supervisory bodies | ||
| GRI 102 | 102-35 | Remuneration policies | Remuneration policy | ||
| Stakeholder engagement | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-40 | List of stakeholder groups | Our stakeholders | |
| GRI 102 | 102-41 | Collective bargaining agreements | Responsible employer | ||
| GRI 102 | 102-42 | Identifying and selecting stakeholders | Our stakeholders | ||
| GRI 102 | 102-43 | Approach to stakeholder engagement | Our stakeholders, |
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| GRI 102 | 102-44 | Key topics and concerns raised | Important reporting aspects | ||
| Reporting practice | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-45 | Entities included in the consolidated financial statements |
Concept and key features ORLEN Group structure |
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| GRI 102 | 102-46 | Defining report content and topic boundaries | Important reporting aspects | ||
| GRI 102 | 102-47 | List of material topics | Important reporting aspects | ||
| GRI 102 | 102-48 | Restatements of information | Concept and key features | ||
| GRI 102 | 102-49 | Changes in reporting |
Concept and key features Important reporting aspects |
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| GRI 102 | 102-50 | Reporting period | Concept and key features | ||
| GRI 102 | 102-51 | Date of most recent report | Concept and key features | ||
| GRI 102 | 102-52 | Reporting cycle | Concept and key features | ||
| GRI 102 | 102-53 | Contact point for questions regarding the report | Contact | ||
| GRI 102 | 102-54 | Claims of reporting in accordance with the GRI Standards | Concept and key features | ||
| GRI 102 | 102-55 | GRI content index | GRI content index | ||
| GRI 102 | 102-56 | External assurance | Auditor’s opinion | ||
| Management Approach (GRI 103) | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary |
Important reporting aspects,
Strategic objectives until 2030, Strategic growth directions for the business segments, Summary of strategy implementation in 2021, |
   
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components |
Research and development,
Strategic objectives until 2030, Strategic growth directions for the business segments, Summary of strategy implementation in 2021, Risk management, |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Research and development, |
 
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| Topic-specific standards | |||||
| Economic (GRI 200) | |||||
| Economic performance | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Management’s discussion and analysis of 2021 financial results | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Management’s discussion and analysis of 2021 financial results | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Management’s discussion and analysis of 2021 financial results | |
| GRI 201 | Economic Performance (2016) | 201-1 | Direct economic value generated and distributed | ORLEN in figures | |
| Indirect Economic Impacts | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Sustainable Development Strategy |
 
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Society, |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Our commitments, |
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| GRI 203 | Indirect Economic Impacts (2016) | 203-1 | Infrastructure investments and services supported | Society, |
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| GRI 203 | Indirect Economic Impacts (2016) | 203-2 | Significant indirect economic impacts | Society, | |
| Procurement impacts | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Suppliers |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Suppliers |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Suppliers |
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| GRI 204 | Procurement impacts (2016) | 204-1 | Proportion of spending on local suppliers | Suppliers |
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| Anti-corruption | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Counteracting corruption and bribery |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Counteracting corruption and bribery |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Counteracting corruption and bribery |
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| GRI 205 | Anti-corruption (2016) | 205-1 | Operations assessed for risks related to corruption | Counteracting corruption and bribery |
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| GRI 205 | Anti-corruption (2016) | 205-2 | Communication and training about anti-corruption policies and procedures | Counteracting corruption and bribery |
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| Taxes | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | About the ORLEN Group | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | About the ORLEN Group | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | About the ORLEN Group | |
| GRI 207 | Anti-corruption (2016) | 207-1 | Approach to tax | About the ORLEN Group | |
| Respecting human rights | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Respecting human rights |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Respecting human rights |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Respecting human rights |
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| GRI 412 | Management Approach (2016) | 412-2 | Employee training on human rights policies or procedures | Respecting human rights |
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| Environmental (GRI 300) | |||||
| Materials | |||||
| GRI 301 | Materials (2016) | 301-1 | Materials used by weight or volume | Feedstocks and production processes |
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| Energy | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Energy management |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Energy management |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Energy management |
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| GRI 302 | Energy (2016) | 302-1 | Energy consumption within the organization | Energy management |
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| Water and Effluents | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Water and wastewater management |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Water and wastewater management |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Water and wastewater management |
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| GRI 303 | Water and Effluents (2018) | 303-1 | Interactions with water as a shared resource | Water and wastewater management |
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| GRI 303 | Water and Effluents (2018) | 303-3 | Water withdrawal | Water and wastewater management |
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| GRI 303 | Water and Effluents (2018) | 303-4 | Water discharge | Water and wastewater management |
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| GRI 304 | Water and Effluents (2018) | 303-5 | Water consumption | Water and wastewater management |
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| Biodiversity | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Biodiversity protection |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Biodiversity protection |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Biodiversity protection |
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| GRI 304 | Biodiversity (2016) | 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Biodiversity protection |
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| GRI 304 | Biodiversity (2016) | 304-3 | Habitats protected or restored | Biodiversity protection |
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| GRI 304 | Biodiversity (2016) | 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Biodiversity protection |
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| Emissions | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Climate responsibility |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Climate responsibility |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Climate responsibility |
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| GRI 305 | Emissions (2016) | 305-1 | Direct (Scope 1) GHG emissions | Air emissions |
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| GRI 306 | Emissions (2016) | 305-2 | Energy indirect (Scope 2) GHG emissions | Air emissions |
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| GRI 305 | Emissions (2016) | 305-6 | Emissions of ozone-depleting substances (ODS) | Air emissions |
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| GRI 305 | Emissions (2016) | 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | Air emissions |
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| Waste | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Waste |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Waste |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Waste |
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| GRI 104 | Management Approach (2016) | 306-1 | Waste generation and significant waste-related impacts | Waste |
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| GRI 306 | Effluents and Waste (2016) | 306-2 | Waste by type and disposal method | Waste |
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| GRI 306 | Effluents and Waste (2016) | 306-3 | Significant spills | Occupational Health and Safety | |
| GRI 306 | Effluents and Waste (2016) | 306-4 | Transport of hazardous waste | Waste |
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| GRI 306 | Effluents and Waste (2016) | 306-5 | Waste directed to disposal | Waste |
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| Capital expenditure related to environmental protection | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Capital expenditure |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Capital expenditure |
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| GRI 104 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Capital expenditure |
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| Own indicator | Capital expenditure related to environmental protection | Capital expenditure |
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| Environmental Compliance | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Climate responsibility |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Climate responsibility, |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Climate responsibility |
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| GRI 307 | Environmental Compliance (2016) | 307-1 | Non-compliance with environmental laws and regulations | Climate responsibility |
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| Own indicator | Climate issues discussed at the meetings of the Management Board and Supervisory Board | Climate responsibility | |||
| Supplier Environmental Assessment | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Suppliers |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Suppliers |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Suppliers |
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| GRI 308 | Supplier Environmental Assessment (2016) | 308-1 | New suppliers that were screened using environmental criteria | Suppliers |
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| Social (GRI 400) | |||||
| Employment | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Responsible employer |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsible employer |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Responsible employer |
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| GRI 401 | Employment (2016) | 401-1 | New employee hires and employee turnover | Responsible employer | |
| GRI 401 | Employment (2016) | 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Responsible employer | |
| Occupational Health and Safety | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Occupational Health and Safety | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Occupational Health and Safety | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-1 | Occupational health and safety management system | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-2 | Hazard identification, risk assessment, and incident investigation | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-3 | Occupational health services | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-4 | Worker training on occupational health and safety | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-5 | Promotion of worker health | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-6 | Promocja zdrowego stylu życia | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-8 | Workers covered by an occupational health and safety management system | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-9 | Work-related injuries | Occupational Health and Safety | |
| GRI 403 | Occupational Health and Safety (2018) | 403-10 | Work-related ill health | Occupational Health and Safety | |
| Own indicator | Occupational health and safety issues covered in formal agreements with trade unions | Responsible employer | |
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| Training and education | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Responsible employer | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsible employer | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Responsible employer | |
| GRI 404 | Training and education (2016) | 404-1 | Average hours of training per year per employee | Responsible employer | |
| GRI 404 | Training and education (2016) | 404-2 | Programs for upgrading employee skills and transition assistance programs | Responsible employer | |
| Diversity and equal opportunity | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Diversity policy |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Diversity policy |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Diversity policy |
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| GRI 405 | Diversity and equal opportunity (2016) | 405-1 | Diversity of governance bodies and employees | Diversity policy |
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| Own indicator | Obligations for PFRON and employment of people with disabilities | Responsible employer |
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| Supplier Social Assessment | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Suppliers |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Suppliers |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Suppliers |
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| GRI 414 | Supplier Social Assessment (2016) | 414-1 | New suppliers that were screened using social criteria | Suppliers |
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| Public Policy | |||||
| GRI 415 | Public Policy (2016) | 415-1 | Political contributions | Society | |
| Customer Health and Safety | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Clients |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Clients |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Clients |
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| GRI 416 | Customer Health and Safety (2016) | 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Clients |
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| Marketing and Labeling | |||||
| GRI 417 | Marketing and Labeling (2016) | 417-1 | Requirements for product and service information and labeling | Feedstocks and production processes |
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| Customer Privacy | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Clients |
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| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Clients |
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| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Clients |
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| GRI 418 | Customer Privacy (2016) | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Clients |
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| Indicators specified in the Oil and Gas Sector Supplement | |||||
| G4 OG | Gas Sector Disclosures (G4 OG) | OG 2 | Investments in total renewable energy | Energy management | |
| G4 OG | Gas Sector Disclosures (G4 OG) | OG 8 | Benzene, lead and sulfur content in fuels | Feedstocks and production processes |
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| G4 OG | Gas Sector Disclosures (G4 OG) | OG 13 | Number of process safety events, by business activity | Occupational Health and Safety | |
| G4 OG | Gas Sector Disclosures (G4 OG) | OG 14 | Volume of biofuels produced and purchased meeting the sustainability criteria | Feedstocks and production processes |
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| Indicators specified in the Electric Utilities Sector Supplement | |||||
| G4 EU | Electric Utilities Sector Disclosures (G4 EU) | G4 EU1 | Maximum achievable production capacity broken down into the main types of raw material and regulatory requirements | Energy management |
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| G4 EU | Electric Utilities Sector Disclosures (G4 EU) | G4 EU2 | Net amount of energy produced broken down by main energy sources | Energy management |
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| G4 EU | Electric Utilities Sector Disclosures (G4 EU) | G4 EU5 | Number of free CO2 emission allowances granted | Air emissions |
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| G4 EU | Electric Utilities Sector Disclosures (G4 EU) | G4 EU11 | Average efficiency of CHP power generation, broken down by energy sources and regulatory requirements | Energy management |
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