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Report structure
Information on this | Business model | EU Taxonomy | Society |
Report |
Employees and human | Environment and climate | Occupational health | Process safety |
rights area | and safety |
Anti-corruption and | GRI content |
bribery | index |
Non-Financial Report of the ORLEN Group and ORLEN S.A. for 2023
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Section: 01
02 03 04 05 06 07 08
09 10
11
Contents
Information on this Report � � � � � � � � � � � � � � � � � � � � � � � 4
Reporting principles, structure and methodology . . . . . . . . . . 5 Material reporting aspects . . . . . . . . . . . . . . . . . . . . . . . 8 Reporting period, frequency and contact point . . . . . . . . . . . 10 ORLEN Group's transition towards CSRD. . . . . . . . . . . . . . . 11
Business model � � � � � � � � � � � � � � � � � � � � � � � � � � � � � 12
ORLEN Group and ORLEN S.A | . 15 |
Organisation and development policy | 20 |
Brands and products | 22 |
ORLEN Group's 2030 Strategy | 23 |
Sustainable Development Strategy | . 31 |
ORLEN Group stakeholders | 35 |
Tax transparency | 37 |
Anti-competitive behaviour | 39 |
EU Taxonomy � � � � � � � � � � � � � � � � � � � � � � � � � � � � � | 40 |
Regulatory framework | . 41 |
Consolidated disclosures of the ORLEN Group | 42 |
Key performance indicators and relevant | |
accounting principles | 46 |
Society � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � | 63 |
Management of the social area | 65 |
Key performance indicators | 69 |
Due diligence procedures | . 71 |
Material risks and management approaches | 107 |
Employees and human rights area � � � � � � � � � � � � � � � � � 109
Management of the employees and human rights area | . 111 |
Key policies | 113 |
Key performance indicators | 119 |
Due diligence procedures | 133 |
Respect for human rights at the ORLEN Group | 145 |
Material risks and risk management approaches | |
in the employees and human rights area | 152 |
Environment and climate � � � � � � � � � � � � � � � � � � � � � � | 155 |
Environment and climate management | 159 |
Key policies | 165 |
Key performance indicators | 168 |
Due diligence procedures | 190 |
Management of climate risks | 207 |
Material risks and management approaches | 211 |
Occupational health and safety � � � � � � � � � � � � � � � � � � | 219 |
Occupational health and safety management | 220 |
Key performance indicators | 224 |
Due diligence procedures | 234 |
Material risks and management approaches | 245 |
Process safety � � � � � � � � � � � � � � � � � � � � � � � � � � � � � | 247 |
Process safety management and policies in place | 248 |
Due diligence procedures | 256 |
Key performance indicators | 260 |
Material risks and management approaches | 265 |
Anti-corruption and bribery � � � � � � � � � � � � � � � � � � � � | 266 |
Anti-corruption and bribery management | 267 |
Key performance indicators | 276 |
Due diligence procedures | 279 |
Material risks and management approaches | 284 |
GRI content index � � � � � � � � � � � � � � � � � � � � � � � � � | 286 |
Authorisation of the Non-Financial Report | |
of the ORLEN Group and ORLEN S.A. for 2023 � � � � � � � � | 295 |
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01 Information on this Report
Non-Financial Report of the ORLEN Group and ORLEN S.A. for 2023
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The GRI Standards disclosures discussed in this section
Number of GRI Universal
Standards 2021 indicator Disclosure title disclosure
2.4 | Restatements of information |
3-1 | Process of determining material topics |
3-2 | List of material topics |
1. Reporting principles, structure and methodology
This Non-Financial Report (the "Report") includes data pertaining to the ORLEN Group (the "ORLEN Group") and ORLEN S.A. ("ORLEN", the "company") for 2023.
2023
This Report has been prepared in accordance with:
⊲ Art. 49b.1 and Art. 55.2b-e of the Polish Accounting Act of 29 September 1994, as amended, which implements the guidelines of Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014 on disclosure of non-financialand diversity information.
⊲ EU Taxonomy regulations:
• Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019/2088, which has introduced the obligation to include in the Non-Financial Report of the ORLEN Group and ORLEN S.A. for 2023 information on how and to what extent their activities qualify as environmentally sustainable.
• The disclosure obligations have been further specified in Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation.
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- The criteria for determining whether a given economic activity qualifies as environmentally sustainable are set out in:
- Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives.
- Commission Delegated Regulation (EU) 2023/2485 of 27 June 2023 amending Delegated Regulation (EU) 2021/2139 establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives.
- Commission Delegated Regulation (EU) 2022/1214 of 9 March 2022 amending Delegated Regulation (EU) 2021/2139 as regards economic activities in certain energy sectors and Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities.
- Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing
substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems, and for determining whether that economic activity causes no significant harm to any of the other environmental objectives, and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities.
- This Report references the GRI Standards and GRI 11 sector-specific disclosures: Oil and Gas Sector 2021. The reporting process covers the ORLEN Group companies, including those not directly classified as Oil and Gas. It is the latest version of the standard for ESG and sustainability reporting, effective for reports or other materials published on or after 1 January 2023. The disclosures addressed in this Report are listed at the beginning of each section and in the summary table at the end of this Report.
- The scope of information contained in this Report takes into account the expectations resulting from international
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This Report presents: the business model, non-financial key performance indicators, policies and procedures as well as potential risks and risk management methods for the entire ORLEN Group and for ORLEN S.A. It covers activities carried out by the ORLEN Group and ORLEN S.A. in 2023.
In 2023, a survey was conducted among the ORLEN
Group's internal and external stakeholders to probe their opinions on sustainable development and corporate social responsibility. The project involved, among other things, a revision of the reported aspects. Stakeholder consultations consisted in conducting a survey (online questionnaire) and individual interviews with representatives of the ORLEN Group's key and important stakeholders.
The purpose was to probe stakeholders' opinions on
and governance topics that the company should consider when planning its sustainable development agenda.
The stakeholder survey fulfils the obligation of engaging stakeholders in the materiality assessment process according to the GRI Standards of reporting.
The survey was carried out in accordance with the international AccountAbility Stakeholder Engagement Standard - AA1000SES, providing the rules for stakeholder relations management.
Additionally, representatives from various departments and offices within ORLEN S.A., along with key representatives of selected ORLEN Group companies, undertook a comprehensive review of the Group's stakeholder map.
Preparation of this Report included the following stages:
- Confirmation of significant business and sustainability topics relevant to the ORLEN Group and ORLEN S.A. and their materiality, through consultations and a survey held in the course of internal and external consultations in 2023.
- Review of the ORLEN Group's stakeholder map.
- Collection of data reflecting implementation of the sustainable development policies, strategies and objectives, as well as the due diligence procedures and risk management policies and how they are put into effect at the ORLEN Group and ORLEN S.A.
- Compilation of this Report of the ORLEN Group and ORLEN S.A. for 2023 based on data collected in accordance with Art. 49b and Art. 55.2b-e of the Polish Accounting Act of 29 September 1994 (Dz.U. of 2021, item 217), the EU Taxonomy regulations and GRI Standards, with the incorporation of conclusions and expectations resulting from international ESG ratings, and reference to the recommendations of the Task Force on Climate-related Financial Disclosures.
A detailed description of all aspects of the ORLEN Group's financial and non-financial activities will be published in 2024 in the online ORLEN Group Integrated Report for 2023. External assurance of this Report will be based on the ISAE 3000 standard.
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2.Material reporting aspects
GRI 3-1
Process of determining material topics
GRI 3-2
List of material topics
Both external and internal stakeholders were involved in the process of selecting material aspects to be reported by the ORLEN Group. The process of defining material reporting aspects at the ORLEN Group included the following activities:
Identification
Representatives of the ORLEN Group and its stakeholders took part in an opinion survey carried out in 2023 through an online questionnaire and a series of in-depth expert interviews with selected stakeholders.
The dialogue was conducted based on the GRI Standards and the AA1000SES international stakeholder engagement standard. The consultations concerned priority directions for sustainable and responsible business, as well as expectations as to disclosures relating to the Company's operations and their social and economic impacts, including determination of their materiality. The survey involved employees of the ORLEN Group and representatives of industry organisations, the investor community, academics, as well as social and business partners. The stakeholder survey was preceded by an internal review of material reporting aspects, which referred, among other things, to the GRI sector-specific guidelines.
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Prioritisation
FIGURE 1
The stakeholder survey confirmed the economic, social and environmental topics which should be reported. Stakeholders also voiced their opinions on the type of Green Deal- related information they considered most relevant and the Sustainable Development Goals 2030 which should be
Material ESG reporting topics for 2023 | Development of renewable | ||
energy and portfolio | |||
of low-carbon products | |||
Materiality for external | Water management and | ||
stakeholders | water pollution prevention |
R&D investments
Working conditions, including employee development opportunities
and benefits
pursued by ORLEN considering its business profile.
Validation
Stakeholders participating in the survey indicated the most relevant topics to report on, which were finally validated in the course of internal discussions at the ORLEN Group. The survey led to the determination of their materiality to the ORLEN Group and its stakeholders. As a result, the final list of the ORLEN Group's material reporting aspects was prepared, specifying their materiality for the ORLEN Group and its external stakeholders, as shown in the figure opposite. These material aspects have been included in this Report and will be discussed in detail in the ORLEN Group Integrated Report for 2023.
10.00
Social and | environmental criteria | |||||||||||||||||||
Management of | in the supply chain management | Business ethics | ||||||||||||||||||
sustainability aspects, | ||||||||||||||||||||
9.00 | including ESG risks | |||||||||||||||||||
Impact on local | Transparency | Service quality | ||||||||||||||||||
and customer | ||||||||||||||||||||
communities | ||||||||||||||||||||
satisfaction | ||||||||||||||||||||
8.00 | Social engagement | |||||||||||||||||||
Climate change | ||||||||||||||||||||
Industrial process | ||||||||||||||||||||
7.00 | safety | Emission | of | |||||||||||||||||
Anti-discrimination policy | air pollutants | |||||||||||||||||||
Waste and | ||||||||||||||||||||
and equal opportunities | ||||||||||||||||||||
circular economy | ||||||||||||||||||||
6.00 | ||||||||||||||||||||
Environmental education | Respecting | Impact on | ||||||||||||||||||
of employees | human rights | the economy | ||||||||||||||||||
5.00 | and local communities | Biodiversity | Occupational health | |||||||||||||||||
and safety | ||||||||||||||||||||
4.00 | ||||||||||||||||||||
4.00 | 5.00 | 6.00 | 7.00 | 8.00 | 9.00 | 10.00 | ||||||||||||||
Materiality for the ORLEN Group |
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3.Reporting period, frequency and contact point
GRI 2-3
Reporting period, frequency and contact point
The previous report, for 2022, was published in April 2023. Non-financial reports are issued on an annual basis and are continually evolving, to reflect developments within the ORLEN Group and in its environment. The Report for 2023 will be the last one referencing the GRI Standards. Starting from 2025, our publications will align with the European Sustainability Reporting Standards (ESRS), in accordance with the Corporate Sustainability Reporting Directive.
We welcome all feedback, comments, and opinions on this Report, data presentation and our activities.
Please reach out to us via email to:
Katarzyna Krzywicka
Corporate Communication Area
Tel. (+48) 22 778 00 95 katarzyna.krzywicka@orlen.pl
GRI 2-4
Restatements of information
In 2022, the scope of the ORLEN Group's data in the section discussing the Energy segment was extended to cover the generation assets of former PGNiG S.A. (owned by ORLEN S.A. as per the relevant licence), ORLEN Upstream and the CHP plant operator EC Stalowa Wola. In addition, the operating data for CHP units at Rafineria Gdańska and EC Stalowa Wola was restated to reflect the ORLEN Group's interests in the companies.
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Orlen SA published this content on 25 April 2024 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 25 April 2024 17:46:02 UTC.
