The PZU Group and PZU report used “GRI Standards 2021” for general and material disclosures, and “GRI 2016” for thematic disclosures.
| GRI Standard | Indicator number | Indicator name | Location |
| I. PROFILE DISCLOSURES | |||
| The organization and its reporting practices | |||
| GRI 2 – 2021 | 2-1 | Data on the organization | |
| GRI 2 – 2021 | 2-2 | Entities covered by the organization’s sustainability reporting | |
| GRI 2 – 2021 | 2-3 | Reporting period, reporting frequency and contact information | |
| GRI 2 – 2021 | 2-4 | Information revisions | |
| GRI 2 – 2021 | 2-5 | External verification | |
| Activities and employees | |||
| GRI 2 – 2021 | 2-6 | Activities, value chain and other business relations | |
| GRI 2 – 2021 | 2-7 | Employees | |
| 2-8 | Persons providing work for the organization who are not its employees | ||
| GRI 2 – 2021 | 2-9 | Composition and structure of the most senior managing body | |
| GRI 2 – 2021 | 2-10 | Appointment and election of the most senior managing body | |
| GRI 2 – 2021 | 2-11 | Chairperson of the most senior managing body | |
| GRI 2 – 2021 | 2-12 | Role of the most senior managing body in overseeing impact management | |
| GRI 2 – 2021 | 2-13 | Delegating responsibility for impact management | |
| GRI 2 – 2021 | 2-14 | Role of the most senior managing body in reporting on sustainability issues | |
| GRI 2 – 2021 | 2-15 | Conflicts of interest | |
| GRI 2 – 2021 | 2-16 | Providing information on critical issues | |
| GRI 2 – 2021 | 2-17 | Collective knowledge of the most senior managing bodies | |
| GRI 2 – 2021 | 2-18 | Performance evaluation of the most senior managing body | |
| GRI 2 – 2021 | 2-19 | Remuneration policies | |
| GRI 2 – 2021 | 2-20 | Remuneration determination process | |
| GRI 2 – 2021 | 2-21 | Annual rate of total remuneration | |
| Strategy, policy and practices | |||
| GRI 2 – 2021 | 2-22 | Statement on sustainable development strategy | |
| GRI 2 – 2021 | 2-23 | Commitments included in policies | |
| GRI 2 – 2021 | 2-24 | Fulfillment of commitments included in policies | |
| GRI 2 – 2021 | 2-25 | Negative impact mitigation processes |
|
| GRI 2 – 2021 | 2-26 | Mechanisms for seeking advice and signaling potential irregularities | |
| GRI 2 – 2021 | 2-27 | Compliance with laws and regulations | |
| GRI 2 – 2021 | 2-28 | Membership in organizations | |
| Engaging stakeholders | |||
| GRI 2 – 2021 | 2-29 | Approach to stakeholder engagement | |
| GRI 2 – 2021 | 2-30 | Collective agreements | |
| II. MATERIAL TOPICS | |||
| GRI 3 – 2021 | 3-1 | The process of identifying material issues | |
| GRI 3 – 2021 | 3-2 | List of mterial issues | |
| 1. Reporting topic identified as being material: Approaching the challenges of climate change | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 2 – 2021 | 2-23 | Commitments included in policies | |
| GRI 2 – 2021 | 2-24 | Fulfillment of commitments included in policies | |
| GRI 2 – 2021 | 2-28 | Membership in organizations | |
| 2. Reporting topic identified as being material: Reducing the carbon footprint | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 305 – 2016 | 305-1 | Total direct emissions | |
| GRI 305 – 2016 | 305-2 | Total indirect energy-related emissions | |
| GRI 305 – 2016 | 305-3 | Other indirect emissions | |
| GRI 305 – 2016 | 305-4 | Intensity of greenhouse gas emissions | |
| GRI 305 – 2016 | 305-5 | Reduction of greenhouse gas emissions | |
| 6. Reporting topic identified as being material: Product offerings with environmental factors in mind | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| 7. Reporting topic identified as being material: Sustainable investments | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| 8. Reporting topic identified as being material: Consideration of ESG factors in working with clients, including education and awareness-building activities | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 2 – 2021 | 2-28 | Membership in organizations | |
| 9. Reporting topic identified as being material: Advancing an active and healthy lifestyle, preventive activity | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 403 – 2016 | 403-6 | Health promotion among employees | |
| 10. Reporting topic identified as being material: Prevention activities in safety and cooperation with rescue services | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| 14. Reporting topic identified as being material: Insurance and financial education | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| G4-FS16 | Initiatives to enhance financial literacy by type of beneficiary | ||
| 19. Reporting topic identified as being material: Business strategy with sustainable development factors (ESG), ESG management structure and future plans | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 2 – 2021 | 2-9 | Composition and structure of the most senior managing body | |
| GRI 2 – 2021 | 2-12 | Role of the most senior managing body in overseeing impact management | |
| GRI 2 – 2021 | 2-13 | Delegating responsibility for impact management | |
| GRI 2 – 2021 | 2-14 | Role of the most senior managing body in reporting on sustainability issues | |
| GRI 2 – 2021 | 2-17 | Collective knowledge of the most senior managing bodies | |
| GRI 2 – 2021 | 2-22 | Statement on sustainable development strategy | |
| 22. Reporting topic identified as being material: Customer service standards, complaint handling system, satisfaction survey on services and products offered | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 2 – 2021 | 2-25 | Negative impact mitigation processes | |
| GRI 417 – 2016 | 417-1 | Internal requirements concerning the labeling of products and services and information regarding them | |
| G4-FS14 | Initiatives taken to improve access to financial services for the disadvantaged | ||
| 23. Reporting topic identified as being material: Information security and protection, cybersecurity | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 2 – 2021 | 2-25 | Negative impact mitigation processes | |
| 25. Reporting topic identified as being material: Integration of ESG factors and risks into the PZU Group risk management system | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 2 – 2021 | 2-12 | Role of the most senior managing body in overseeing impact management | |
| GRI 2 – 2021 | 2-16 | Providing information on critical issues | |
| GRI 2 – 2021 | 2-23 | Commitments included in policies | |
| GRI 2 – 2021 | 2-24 | Fulfillment of commitments included in policies | |
| 31. Reporting topic identified as being material: Employment structure, headcount turnover, employment conditions, equal pay and working conditions | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 2 – 2021 | 2-7 | Employees | |
| GRI 401 – 2016 | 401-1 | Newly-hired employees and cases of attrition | |
| GRI 401 – 2016 | 401-2 | Fringe benefits provided to full-time employees that are not available to temporary or part-time employees | |
| GRI 404 – 2016 | 404-1 | Average number of training hours per year per employee | |
| GRI 404 – 2016 | 404-3 | Percentage of employees subject to regular job quality assessments and career development reviews, by gender and employment category | |
| GRI 405 – 2016 | 405-1 | Composition of supervisory bodies and employees broken down into employee groups by gender, age and other diversity factors | |
| GRI 405 – 2016 | 405-2 | Average base salary ratio of women to men | |
| 33. Reporting topic identified as being material: Education and development of employees at various levels – offering development opportunities, training, education co-funding | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 404 – 2016 | 404-1 | Average number of training hours per year per employee | |
| GRI 404 – 2016 | 404-2 | Managerial skills development and continuing education programs that support employment continuity and facilitate the retirement process | |
| 34. Reporting topic identified as being material: Engaging employees in ESG issues, including ESG in annual management goals, and sustainability education | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| 35. Reporting topic identified as being material: Promoting health and healthy lifestyles of employees, ensuring work-life balance , well-being initiatives | |||
| GRI 3 – 2021 | 3-3 | Management of material issues | |
| GRI 403 – 2016 | 403-6 | Health promotion among employees | |
| III. OTHER TOPICS | |||
| Economic performance | |||
| GRI 201 – 2016 | 201-1 | Direct economic value generated and distributed (including revenues, operating costs, employee remuneration, grants and other community investments, undistributed profits, and distributions to owners of capital and government institutions) | |
| Counteracting corruption | |||
| GRI 205 – 2016 | 205-1 | Activities assessed for corruption risks | |
| GRI 205 – 2016 | 205-2 | Communication and training on the organization’s anti-corruption policies and procedures | |
| GRI 205 – 2016 | 205-3 | Confirmed cases of corruption and actions taken | |
| Violation of the principles of free competition | |||
| GRI 205 – 2016 | 206-1 | Legal steps taken against organizations for violations of free competition and monopolistic practices | |
| Tax transparency | |||
| GRI 207 – 2016 | 207-1 | Approach to tax reporting | |
| GRI 207 – 2016 | 207-2 | Control and risk management in tax reporting | |
| GRI 207 – 2016 | 207-3 | Commitment to tax policy development | |
| GRI 207 – 2016 | 207-4 | Tax reporting by foreign companies | |
| Environmental topics | |||
| Materials | |||
| GRI 301 – 2016 | 301-1 | Raw materials/materials used by weight and volume | |
| Energy | |||
| GRI 302 – 2016 | 302-1 | Energy consumption of the organization by type of raw materials | |
| GRI 302 – 2016 | 302-4 | Reduction of energy consumption | |
| Compliance with environmental regulations | |||
| GRI 303 – 2016 | 303-5 | Total water intake by source | |
| Emisje | |||
| GRI 305 – 2016 | 305-1 | Total direct emissions | |
| GRI 305 – 2016 | 305-2 | Total indirect energy-related emissions | |
| GRI 305 – 2016 | 305-3 | Other indirect emissions | |
| GRI 305 – 2016 | 305-4 | Intensity of greenhouse gas emissions | |
| GRI 305 – 2016 | 305-5 | Reduction of greenhouse gas emissions | |
| Compliance with environmental regulations | |||
| GRI 307 – 2016 | 307-1 | Monetary value of fines and total number of non-financial sanctions for non-compliance with environmental laws and/or regulations | |
| Ocena środowiskowa dostawców | |||
| GRI 308 – 2016 | 308-1 | Percentage of new suppliers that have been assessed to meet environmental criteria | |
| Social topics | |||
| Employment | |||
| GRI 401 – 2016 | 401-1 | Newly-hired employees and employee turnover | |
| Occupational safety and health | |||
| GRI 403 – 2016 | 403-2 | Rate of injuries, occupational diseases, lost days and absences and number of work-related fatalities | |
| GRI 403 – 2016 | 403-5 | Training for employees in occupational health and safety | |
| GRI 403 – 2016 | 403-6 | Health promotion among employees | |
| GRI 403 – 2016 | 403-9 | Work-related injuries | |
| Education and training | |||
| GRI 404 – 2016 | 404-1 | Average number of training hours per year per employee | |
| GRI 404 – 2016 | 404-2 | Managerial skills development and continuing education programs that support employment continuity and facilitate the retirement process | |
| GRI 404 – 2016 | 404-3 | Percentage of employees subject to regular job quality assessments and career development reviews, by gender and employment category | |
| Diversity and equal opportunities | |||
| GRI 405 – 2016 | 405-1 | Composition of supervisory bodies and employees broken down into employee groups by gender, age and other diversity factors | |
| GRI 405 – 2016 | 405-2 | Average base salary ratio of women to men | |
| Countering discrimination | |||
| GRI 406 – 2016 | 406-1 | Total number of cases of discrimination and corrective actions taken on this issue | |
| Social assessment of suppliers | |||
| GRI 414 – 2016 | 414-1 | Percentage of new suppliers that have been evaluated according to social criteria | |
| Marketing and labeling of products and services | |||
| GRI 417 – 2016 | 417-1 | Internal requirements concerning the labeling of products and services and information regarding them | |
| GRI 417 – 2016 | 417-2 | Cases of non-compliance with regulations and voluntary codes on product and service labeling and information | |
| GRI 417 – 2016 | 417-3 | Cases of non-compliance with regulations and voluntary codes on marketing communications | |
| Protecting client privacy | |||
| GRI 418 – 2016 | 418-1 | Legitimate complaints about client privacy violations and data loss | |
| Sectoral aspect: local communities | |||
| G4-FS14 | Initiatives taken to improve access to financial services for the disadvantaged | ||
| G4-FS15 | Policies for the fair design and sale of financial products and services | ||
| G4-FS16 | Initiatives to enhance financial literacy by type of beneficiary | ||