GRI INDEX

Disclosure number	Disclosure title	Independent validation	Additional information/link	Sustainable development goal

GRI 2: General disclosures (2022)

The organization and its reporting practices
GRI 2-1	Data on the organization		GRI 2-1 GRI 2-1 GRI 2-1
GRI 2-2	Entities covered by the organization's sustainability reporting		GRI 2-2
GRI 2-3	Reporting period, frequency and contact information		GRI 2-3 GRI 2-3
GRI 2-4	Corrections in the reported information and additions		No significant changes were identified
GRI 2-5	NIndependent verification ─ external validation		GRI 2-5 GRI 2-5

Business activity and employees
GRI 2-6	Business activity types, value chain and other business relationships		GRI 2-6 GRI 2-6 GRI 2-6 GRI 2-6 GRI 2-6 GRI 2-6 GRI 2-6
GRI 2-7	Employees		GRI 2-7
GRI 2-8	Persons performing work who are not employees		GRI 2-8

Corporate governance
GRI 2-9	Structure and composition of governing bodies		GRI 2-9
GRI 2-10	Appointment and election of top management bodies		GRI 2-10
GRI 2-11	President of the organization, chairman of the governing body		GRI 2-11
GRI 2-12	The role of top management bodies in overseeing impact management		GRI 2-12
GRI 2-13	Delegating responsibility for impact management		GRI 2-13
GRI 2-14	The role of top management bodies in sustainability reporting		GRI 2-14
GRI 2-15	Conflict of Interest		GRI 2-15
GRI 2-16	Communication of critical issues		GRI 2-16
GRI 2-17	Collective knowledge of top management bodies		GRI 2-17
GRI 2-18	Evaluation of the actions of top anagement bodies		GRI 2-18
GRI 2-19	Remuneration policies		GRI 2-19
GRI 2-20	The process of setting remunerations		GRI 2-20
GRI 2-21	Annual rate of total remuneration		GRI 2-21

Strategies, policies and procedures
GRI 2-22	Statement on sustainable development strategy		GRI 2-22 GRI 2-22
GRI 2-23	Policy commitments		GRI 2-23 GRI 2-23
GRI 2-24	Implementation of policies commitments		GRI 2-24
GRI 2-25	Negative impact mitigation processes		GRI 2-25 GRI 2-25 GRI 2-25
GRI 2-26	Mechanisms for seeking advice and signalling potential irregularities		GRI 2-26 GRI 2-26
GRI 2-27	Compliance with laws and regulations		GRI 2-27 GRI 2-27
GRI 2-28	Membership in organizations		GRI 2-28 GRI 2-28

Disclosure number	Disclosure title	Independent validation	Additional information/link	Sustainable development goal

RELEVANT ISSUES 2022
GRI 3-1	The process of identifying relevant issues		GRI 3-1
GRI 3-2	List of relevant issues		GRI 3-2 GRI 3-2 GRI 3-2

Relevant issue 2022	PSE's impact on the national economy and public finances

GRI Sectoral aspect	Taxes

GRI 3-3	Management of relevant issues		GRI 3-3
Effect index according to the input-output model In-house indicator	Total added value generated in the Polish economy in 2022 thanks to the PSE’s operating and investment activities.		In-house indicator
Effect index according to the input-output model	Value added created in the economy by PSE activities – total, direct, indirect and induced.		In-house indicator
In-house indicator wg modelu input-output In-house indicator	Number of jobs maintained due to the PSE's operating and investment activities		In-house indicator In-house indicator
In-house indicator	Total amount of taxes, fees and social security contributions paid to the state budget and budgets of local government units		In-house indicator
In-house indicator	The largest local tax beneficiaries		In-house indicator

Relevant issue 2022	Security of electricity supply in the short and long term perspective

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3 GRI 3-3
In-house indicator	ENS – indicator of Energy Not Supplied by the power transmission system		In-house indicator
In-house indicator	AIT – indicator of Average Interruption Time in the power transmission system		In-house indicator
In-house indicator	Electricity supply continuity index		In-house indicator
EU12 GRI	Transmission losses as percentage of total energy taken off		GRI EU12
In-house indicator	Total energy consumption by end-users connected to the NPS (in GWh)		In-house indicator
In-house indicator	Total amount of electricity delivered from the transmission grid to domestic customers of transmission services (in GWh)		In-house indicator

Relevant issue 2022	Developing the capacity market

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3 GRI 3-3 GRI 3-3
In-house indicator	Number of capacity contracts concluded in the main auction		In-house indicator
In-house indicator	Number of capacity contracts concluded in the supplementary auction		In-house indicator

Relevant issue 2022	Integration of the Polish electricity market with European markets

GRI 3-3	Management of relevant issues		GRI 3-3
In-house indicator	Engagement of PSE representatives in the work of the European institutions and agencies		In-house indicator
In-house indicator	Number of borders covered by a market mechanism consistent with the European target model		In-house indicator

Relevant issue 2022	Supply chain – building standards for ethical cooperation, including working for competitive integrity and against corruption

Aspekt GRI	Ethics and prevention of discrimination and corruption (2016)

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3
GRI 406-1	Total number of incidents related to discrimination, and corrective actions taken on this issue in 2022		GRI 406-1
GRI 205-1	Percentage and total number of business units analysed for corruption risks and identified risks		GRI 205-1
GRI 205-2	Communication and training on anti-corruption policies and procedures		GRI 205-2
GRI 205-3	Confirmed incidents of corruption and actions taken		GRI 205-3

Relevant issue 2022	PSE's influence on the development of the National Power System

GRI Aspect	Critical infrastructure management (2016)

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3 GRI 3-3
In-house indicator	Total capacity of new generating sources with valid connection agreements		In-house indicator
GRI EU4	Length and number of above-ground and underground power transmission lines		GRI EU4
In-house indicator	Number and power rating of transformers		In-house indicator
In-house indicator	Availability index for transmission facilities (DYSU)		In-house indicator
In-house indicator	Capital expenditure incurred		In-house indicator
In-house indicator	Planned capital expenditures by PSE for 2023-2036		In-house indicator In-house indicator
In-house indicator	Number of meetings with authorities and institutions as part of the investment project implementation		In-house indicator

Relevant issue 2022	PSE's impact on the adaptation of the National Power System to the energy transition

GRI Aspect	Critical infrastructure management (2016) Strategy

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3 GRI 3-3 GRI 3-3
GRI 305-3	Other indirect greenhouse gas emission		GRI 305-3

Relevant issue 2022	Balancing Market Reform

GRI Aspect	Strategy

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3
In-house indicator	Number of balancing market participants		In-house indicator
In-house indicator	Number of balancing market emergency procedures applied		In-house indicator

Relevant issue 2022	Working conditions (including employment rules, equal access to jobs, employee health and safety)

GRI Aspect	Employment and market presence (2016)

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3 GRI 3-3 GRI 3-3
GRI 401-1	Total number and rates of new employee hires and employee turnover by age group, gender and region		GRI 401-1 GRI 401-1
GRI 401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant location of operations		GRI 401-2
GRI 202-1	Ratios of standard entry level wage by gender compared to local minimum wage in main business locations		GRI 202-1
GRI EU15	Percentage of employees eligible to retire in the next 5 and 10 years broken down by job category		GRI EU15

GRI Aspect	Occupational Health and Safety (2018)

GRI 403-1	Employees' health and safety management system		GRI 403-1
GRI 403-2	Hazard identification, risk assessment and accident investigation processes		GRI 403-2
GRI 403-3	Unit responsible for the management of occupational safety		GRI 403-3
GRI 403-4	Employee participation, consultation and communication on occupational safety issues		GRI 403-4
GRI 403-5	Employee safety training		GRI 403-5
GRI 403-6	Health promotion among employees		GRI 403-6
GRI 403-7	Prevention and reduction of occupational phenomena and incidents affecting employees' health and safety		GRI 403-7
GRI 403-8	Employees covered by the occupational safety management system		GRI 403-8
GRI 403-9	Work-related injury rate		GRI 403-9
GRI 403-10	Occupational disease rate		GRI 403-10

Relevant issue 2022	Employee development

GRI Aspect	Training and education (2016)

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3 GRI 3-3
GRI 404-1	Average hours of training per year per employee by gender and employee category		GRI 404-1 GRI 404-1
GRI 404-2	Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings		GRI 404-2
GRI 404-3	Percentage of employees receiving regular performance and career development reviews, by gender and by employee category		GRI 404-3

Relevant issue 2022	Reducing social impact at the stage of implementation and completion of the project (noise, interference with the landscape)

GRI Aspect	Local community (2016)

GRI 3-3	Management of relevant issues		GRI 3-3
GRI 413-2	Operations with significant actual and potential negative impacts on local communities		GRI 413-2 GRI 413-2 GRI 413-2
GRI EU22	Number of persons physically and economically relocated and compensation for relocation		GRI EU22

Relevant issue 2022	Cyber security of the electricity sector

GRI 3-3	Management of relevant issues		GRI 3-3
In-house indicator	Expenses incurred on IT/OT security and R&D		In-house indicator

Relevant issue 2022	PSE's impact on reducing carbon footprint in the electricity sector

GRI Aspect	Emissions (2016)

GRI 3-3	Management of relevant issues		GRI 3-3
GRI 305-1	Direct greenhouse gas emission		GRI 305-1
GRI 305-2	Indirect greenhouse gas energy emission		GRI 305-2
GRI 305-3	Other indirect greenhouse gas emission		GRI 305-3
GRI 305-4	Greenhouse gas emission intensity		GRI 305-4

GRI Aspect	Energy (2016)

GRI 302-1	Energy consumption within the organisation		GRI 302-1
In-house indicator	Measures implemented during the reporting period to improve energy efficiency		In-house indicator

Relevant issue 2022	Adaptation of organizations to climate change (taxonomy, carbon footprint)

GRI Aspect	Emissions (2016)

GRI 3-3	Management of relevant issues		GRI 3-3
TURNOVER KPI	Percentage share of Taxonomy-eligible business activities in total turnover		KPI OBRÓT
CAPEX KPI	Percentage share of Taxonomy-eligible economic activities in total capital expenditures		KPI CAPEX
OPEX KPI	Percentage of Taxonomy-eligible business activities in total operational expenses		KPI OPEX

Relevant issue 2022	Raise standards of cooperation with contractors and subcontractors in the area of environment and health and safety

GRI 3-3	Management of relevant issues		GRI 3-3 GRI 3-3 GRI 3-3
GRI EU18	Percentage of supplier employees who have received appropriate occupational health and safety training (estimated based on HSEQ checks)		GRI EU18

GRI Aspect	Biodiversity (2016)

GRI EU13	Biodiversity of natural compensation compared to the biodiversity of affected areas		GRI EU13
GRI 304-2	Significant impacts of products and services on biodiversity of protected areas including areas of high biodiversity value outside protected areas		GRI 304-2
GRI 304-3	Protected or revitalised habitats		GRI 304-3

Relevant issue 2022	PSE's flagship community projects (including the “WzMOCnij swoje otoczenia” [EmPOWER Your Environment ] grant program) and their effects as part of the good neighbor policy

GRI Aspect	SLocal community (2016)

GRI 3-3	Management of relevant issues		GRI 3-3
In-house indicator	Objectives of projects implemented under the “WzMOCnij Swoje Otoczenie” grant program		In-house indicator
In-house indicator	Total value donated by PSE for social actions in 2020		In-house indicator
In-house indicator	Value of projects implemented under the “WzMOCnij Swoje Otoczenie” grant program		In-house indicator
In-house indicator	Number of social projects implemented		In-house indicator
GRI 413-1	Percentage of operations with implemented local community engagement, impact assessments, and development programs		GRI 413-1

GRI Aspect	Procurement practices (2016)

In-house indicator	Number of contractors, subcontractors and suppliers with which cooperation has been ongoing for several years		In-house indicator
In-house indicator	PSE contractors according to the contract value		In-house indicator
In-house indicator	Total value of completed procurement procedures		In-house indicator

GRI Aspect	Economic performance (2016)

GRI 201-1	Direct economic value, generated and distributed		GRI 201-1
GRI 201-4	Financial assistance received from the government		GRI 201-4
In-house indicator	Expenditures for research and development works (in PLN thousand)		In-house indicator

GRI Aspect	Water, waste and sewage (2016)

GRI 303-1	Total water consumption by source		GRI 303-1
GRI 306-1	Total sewage volume by quality and destination		GRI 306-1
GRI 306-2	Total waste weight by type and waste disposal method		GRI 306-2
GRI 306-3	Total number and volume of significant spills		GRI 306-3

GRI Aspect	Compliance with environmental regulations (2016)

GRI 307-1	Monetary value of fines and total number of non-financial sanctions for non-compliance with environmental laws and regulations		GRI 307-1

Cele Zrównoważonego Rozwoju ONZ

Goal 1: Eradicate poverty worldwide
Goal 2: End hunger, achieve food security and sustainable agriculture
Goal 3: Ensure a healthy life and well-being for all
Goal 4: Zapewnić wszystkim edukację wysokiej jakości oraz promować uczenie się przez całe życie
Goal 5: Achieve gender equality and empower all women and girls
Goal 6: Ensure access to water and sanitation for all
Goal 7: Ensure access to affordable, reliable and modern energy for all
Goal 8: Inclusive economic growth, productive employment, decent work for all
Goal 9: Stable infrastructure, sustainable industry, support for innovation
Goal 10: Reduce inequality within and among countries
Goal 11: Safe cities and human settlements that foster community inclusion
Goal 12: Ensure sustainable consumption and production patterns
Goal 13: Take urgent action to combat climate change and its impacts
Goal14: Protecting oceans, seas and marine resources
Goal 15: Conservation of sustainable terrestrial ecosystems and biodiversity
Goal 16: Peaceful and inclusive societies, strong and accountable institutions
Goal 17: Revitalise the global partnership for sustainable development

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