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Sustainability Statement
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Other Information

Disclosure requirements in ESRS compiled with in preparing the sustainability statement following the materiality assessment [IRO-2]

Disclosure requirements covered [IRO-2]

ESRS	Disclosure requirement	Location in the report
ESRS 2	BP-1 General basis for preparation of the sustainability statement	Section 6.1.1
	BP-2 Disclosures in relation to specific circumstances	Section 6.1.2
	GOV-1 The role of the administrative, management and supervisory bodies	Section 6.1.3
	GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies	Section 6.1.4
	GOV-3 Integration of sustainability-related performance in incentive schemes	Section 6.1.5
	GOV-4 Statement on due diligence	Section 6.1.6
	GOV-5 Risk management and internal controls over sustainability reporting	Section 6.1.7
	SBM-1 Strategy, business model and value chain	Section 6.1.8
	SBM-2 Interests and views of stakeholders	Section 6.1.10
	SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model	Section 6.1.11
	IRO-1 Description of the process to identify and assess material impacts, risks and opportunities	Section 6.1.12
	IRO-2 Appendices – Disclosure Requirements in ESRS covered by the undertaking's sustainability statement	Section 6.13.1
ESRS E1 Climate change	E1-1 Transition plan for climate change mitigation	Section 6.3.1
	E1-2 Policies related to climate change mitigation and adaptation	Section 6.3.2
	E1-3 Actions and resources in relation to climate change policies	Section 6.3.3
	E1-4 Targets related to climate change mitigation and adaptation	Section 6.3.4
	E1-5 Energy consumption and mix	Section 6.3.5
	E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions	Section 6.3.6
	E1-7 GHG removals and GHG mitigation projects financed through carbon credits	Section 6.3.7
	E1-8 Internal carbon pricing	Section 6.3.8
ESRS E2 Pollution	E2-1 Policies related to pollution	Section 6.4.1
	E2-2 Actions and resources related to pollution	Section 6.4.2
	E2-3 Targets related to pollution	Section 6.4.3
	E2-4 Pollution of air, water and soil	Section 6.4.4
	E2-5 Substances of concern	Section 6.4.5
	E2-5 Substances of very high concern	Section 6.4.6
ESRS E3 Water and marine resources	E3-1 Policies related to water and marine resources	Section 6.5.1
	E3-2 Actions and resources related to water and marine resources	Section 6.5.2
	E3-3 Targets related to water and marine resources	Section 6.5.3
	E3-4 Water consumption	Section 6.5.4
ESRS E4 Biodiversity and ecosystems	E4-1 Transition plan and consideration of biodiversity and ecosystems in strategy and business model	Section 6.6.1
	E4-2 Policies related to biodiversity and ecosystems	Section 6.6.2
	E4-3 Actions and resources related to biodiversity and ecosystems	Section 6.6.3
	E4-4 Targets related to biodiversity and ecosystems	Section 6.6.4
	E4-5 Impact metrics related to biodiversity and ecosystems change	Section 6.6.5
ESRS E5 Resource use and circular economy	E5-1 Policies related to resource use and circular economy	Section 6.7.1
	E5-2 Actions and resources related to resource use and circular economy	Section 6.7.2
	E5-3 Targets related to resource use and circular economy	Section 6.7.3
	E5-4 Resource inflows	Section 6.7.4
	E5-5 Resource outflows	Section 6.7.5
ESRS S1 ORLEN Group own workforce	S1-1 Policies related to own workforce	Section 6.8.1
	S1-2 Processes for engaging with own workforce and workers' representatives about impacts	Section 6.8.2
	S1-3 Processes to remediate negative impacts and channels for own workforce to raise concerns	Section 6.8.3
	S1-4 Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions	Section 6.8.4
	S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Section 6.8.5
	S1-6 Characteristics of the undertaking's employees	Section 6.8.6
	S1-8 Collective bargaining coverage and social dialogue	Section 6.8.7
	S1-9 Diversity metrics	Section 6.8.9
	S1-10 Adequate wages	Section 6.8.7
	S1-11 Social protection	Section 6.8.7
	S1-12 Persons with disabilities	Section 6.8.8
	S1-13 Training and skills development metrics	Section 6.8.11
	S1-14 Health and safety metrics	Section 6.8.7
	S1-15 Work-life balance metrics	Section 6.8.7
	S1-16 Remuneration metrics (pay gap and total remuneration)	Section 6.8.10
	S1-17 Incidents, complaints and severe human rights impacts	Section 6.8.12
ESRS S2 Workers in the value chain	S2-1 Policies related to value chain workers	Section 6.9.1
	S2-2 Processes for engaging with value chain workers about impacts	Section 6.9.2
	S2-3 Processes to remediate negative impacts and channels for value chain workers to raise concerns	Section 6.9.3
	S2-4 Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions	Section 6.9.4
	S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Section 6.9.5
ESRS S3 Affected communities	S3-1 Policies related to affected communities	Section 6.10.1
	S3-2 Processes for engaging with affected communities about impacts	Section 6.10.2
	S3-3 Processes to remediate negative impacts and channels for affected communities to raise concerns	Section 6.10.3
	S3-4 Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions	Section 6.10.4
	S3-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Section 6.10.5
ESRS S4 Consumers and end-users	S4-1 Policies related to consumers and end-users	Section 6.11.1
	S4-2 Processes for engaging with consumers and end-users about impacts	Section 6.11.2
	S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns	Section 6.11.3
	S4-4 Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions	Section 6.11.4
	S4-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Section 6.11.5
ESRS G1 Business conduct	G1-1 Business conduct policies and corporate culture	Section 6.12.1
	G1-2 Management of relationships with suppliers	Section 6.12.2
	G1-3 Prevention and detection of corruption and bribery	Section 6.12.4
	G1-4 Incidents of corruption or bribery	Section 6.12.5
	G1-5 Political influence and lobbying activities	Section 6.12.6
	G1-6 Payment practices	Section 6.12.3

All datapoints that derive from other EU legislation [IRO-2] – Appendix B

Disclosure Requirement and related datapoint	SFDR reference	Pillar 3 reference	Benchmark Regulation reference	EU Climate Law reference	Comment
ESRS 2 GOV-1 Board’s gender diversity, paragraph 21(d)	Indicator No. 13 in Table 1 of Annex I		Commission Delegated Regulation (EU) 2020/1816, Annex II
ESRS 2 GOV-1 Percentage of board members who are independent, paragraph 21(e)			Delegated Regulation (EU) 2020/1816, Annex II
ESRS 2 GOV-4 Statement on due diligence, paragraph 30	Indicator No. 10 in Table 3 of Annex I
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities, paragraph 40(d)i	Indicator No. 4 in Table 1 of Annex I	Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453 (6) Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk	Delegated Regulation (EU) 2020/1816, Annex II
ESRS 2 SBM-1 Involvement in activities related to chemical production, paragraph 40(d)ii	Indicator No. 9 in Table 2 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II
ESRS 2 SBM-1 Involvement in activities related to controversial weapons, paragraph 40(d)iii	Indicator No. 14 Table 1 of Annex I		Delegated Regulation (EU) 2020/1818, Article 12(1); Delegated Regulation (EU) 2020/1816, Annex II
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco, paragraph 40(d)iv			Delegated Regulation (EU) 2020/1818, Article 12(1); Delegated Regulation (EU) 2020/1816, Annex II
ESRS E1-1 Transition plan to reach climate neutrality by 2050, paragraph 14				Regulation (EU) 2021/1119, Article 2(1)
ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks, paragraph 16(g)			Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity	Delegated Regulation (EU) 2020/1818, Article 12.1(d) to (g) and Article 12.2
ESRS E1-4 GHG emission reduction targets, paragraph 34	Indicator No. 4 in Table 2 of Annex I	Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Climate change transition risk: alignment metrics	Delegated Regulation (EU) 2020/1818, Article 6
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors), paragraph 38	Indicator No. 5 in Table 1 and Indicator No. 5 in Table 2 of Annex I
ESRS E1-5 Energy consumption and mix, paragraph 37	Indicator No. 5 in Table 1 of Annex I
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors, paragraphs 40 to 43	Indicator No. 6 in Table 1 of Annex I
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions, paragraph 44	Indicators Nos, 1 and 2 in Table 1 of Annex I	Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity	Delegated Regulation (EU) 2020/1818, Article 5(1), Article 6 and Article 8(1)
ESRS E1-6 Gross GHG emissions intensity, paragraphs 53 to 55	Indicator No. 3 Table 1 of Annex I	Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Climate change transition risk: alignment metrics	Delegated Regulation (UE) 2020/1818, Article 8(1)
ESRS E1-7 GHG removals and carbon credits, paragraph 56				Regulation (EU) 2021/1119, Article 2(1)
ESRS E1-9 Exposure of the benchmark portfolio to climaterelated physical risks, paragraph 66			Delegated Regulation (EU) 2020/1818, Annex II; Delegated Regulation (EU) 2020/1816, Annex II		This disclosure is not provided due to transitional provisions
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, paragraph 66(a) ESRS E1-9 Location of significant assets at material physical risk, paragraph 66(c)			Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, points 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.		This disclosure is not provided due to transitional provisions
ESRS E1-9 Breakdown of the carrying amount of real estate assets by energy-efficiency classes, paragraph 67(c)			Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, point 34 Template 2: Banking book – Climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral		This disclosure is not provided due to transitional provisions
ESRS E1-9 Degree of exposure of the portfolio to climaterelated opportunities, paragraph 69			Delegated Regulation (EU) 2020/1818, Annex II		This disclosure is not provided due to transitional provisions
ESRS E2-4 Amount of each pollutant listed in Annex II of the EPRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28	Indicator No. 8 in Table 1 of Annex I, indicator No. 2 in Table 2 of Annex I, indicator No. 1 in Table 2 of Annex I, and indicator No. 3 in Table of 2 of Annex I
ESRS E3-1 Water and marine resources, paragraph 9	Indicator No. 7 in Table 2 of Annex I
ESRS E3-1 Dedicated policy, paragraph 13	Indicator No. 8 in Table 2 of Annex 1
ESRS E3-1 Sustainable oceans and seas, paragraph 14	Indicator No. 12 in Table 2 of Annex I				Not applicable
ESRS E3-4 Total water recycled and reused, paragraph 28(c)	Indicator No. 6.2 in Table 2 of Annex I
ESRS E3-4 Total water consumption in m³ net revenue on own operations, paragraph 29	Indicator No. 6.1 in Table 2 of Annex I
ESRS 2 SBM 3-E4, paragraph 16(a)(i)	Indicator No. 7 in Table 1 of Annex I
ESRS 2 SBM-3 E4, paragraph 16(b)	Indicator No. 10 in Table 2 of Annex I
ESRS 2 SBM-3 E4, paragraph 16(c)	Indicator No. 14 Table 2 of Annex I
ESRS E4-2 Sustainable land/ agriculture practices or policies, paragraph 24(b)	Indicator No. 11 in Table 2 of Annex I
ESRS E4-2 Sustainable oceans / seas practices or policies, paragraph 24(c)	Indicator No. 12 in Table 2 of Annex I				Not applicable
ESRS E4-2 Policies to address deforestation, paragraph 24(d)	Indicator No. 15 in Table 2 of Annex I
ESRS E5-5 Non-recycled waste, paragraph 37(d)	Indicator No. 13 in Table 2 of Annex I
ESRS E5-5 Hazardous waste and radioactive waste, paragraph 39	Indicator No. 9 in Table 1 of Annex I
ESRS 2 SBM-3-S1 Risk of incidents of forced labour, paragraph 14(f)	Indicator No. 13 in Table 3 of Annex I
ESRS 2 SBM-3-S1 Risk of incidents of child labour, paragraph 14(g)	Indicator No. 12 in Table 3 of Annex I
ESRS S1-1 Human rights policy commitments, paragraph 20	Indicator No. 9 in Table 3 and indicator No. 11 in Table 1 of Annex I
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21			Delegated Regulation (EU) 2020/1816, Annex II
ESRS S1-1 Processes and measures for preventing trafficking in human beings, paragraph 22	Indicator No. 11 in Table 3 of Annex I				Not applicable
ESRS S1-1 Workplace accident prevention policy or management system, paragraph 23	Indicator No. 1 in Table 3 of Annex I
ESRS S1-3 Grievance/complaints handling mechanisms, paragraph 32(c)	Indicator No. 5 in Table 3 of Annex I
ESRS S1-14 Number of fatalities and number and rate of workrelated accidents, paragraph 88(b) and (c)	Indicator No. 2 in Table 3 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness, paragraph 88(e)	Indicator No. 3 in Table 3 of Annex I
ESRS S1-16 Unadjusted gender pay gap, paragraph 97(a)	Indicator No. 12 in Table 1 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II
ESRS S1-16 Excessive CEO pay ratio, paragraph 97(b)	Indicator No. 8 in Table 3 of Annex I
ESRS S1-17 Incidents of discrimination, paragraph 103(a)	Indicator No. 7 in Table 3 of Annex I
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines, paragraph 104(a)	Indicator No. 10 in Table 1 and indicator No. 14 in Table 3 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II; Delegated Regulation (EU) 2020/1818, Article 12(1)
ESRS 2 SBM-3 S2 Significant risk of child labour or forced labour in the value chain, paragraph 11(b)	Indicators Nos. 12 and 13 in Table 3 of Annex I
ESRS S2-1 Human rights policy commitments, paragraph 17	Indicator No. 9 in Table 3 and indicator No. 11 in Table 1 of Annex I
ESRS S2-1 Policies related to value chain workers, paragraph 18	Indicators Nos. 11 and 4 in Table 3 of Annex I
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines, paragraph 19	Indicator No. 10 in Table 1 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II; Delegated Regulation (EU) 2020/1818, Article 12(1)
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19			Delegated Regulation (EU) 2020/1816, Annex II
ESRS S2-4 Human rights issues and incidents connected to the undertaking’s upstream and downstream value chain, paragraph 36	Indicator No. 14 in Table 3 of Annex I
ESRS S3-1 Human rights policy commitments, paragraph 16	Indicator No. 9 in Table 3 of Annex I and indicator No. 11 in Table 1 of Annex I
ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or/and OECD guidelines, paragraph 17	Indicator No. 10 in Table 1 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II; Delegated Regulation (EU) 2020/1818, Article 12(1)
ESRS S3-4 Human rights issues and incidents, paragraph 36	Indicator No. 14 in Table 3 of Annex I
ESRS S4-1 Policies related to consumers and end-users, paragraph 16	Indicator No. 9 in Table 3 and indicator No. 11 in Table 1 of Annex I
ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines, paragraph 17	Indicator No. 10 in Table 1 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II; Delegated Regulation (EU) 2020/1818, Article 12(1)
ESRS S4-4 Human rights issues and incidents, paragraph 35	Indicator No. 14 in Table 3 of Annex I
ESRS G1-1 United Nations Convention against Corruption, paragraph 10(b)	Indicator No. 15 in Table 3 of Annex I
ESRS G1-1 Protection of whistle-blowers, paragraph 10(d)	Indicator No. 6 in Table 3 of Annex I
ESRS G1-4 Fines for violation of anti-corruption and antibribery laws, paragraph 24(a)	Indicator No. 17 in Table 3 of Annex I		Delegated Regulation (EU) 2020/1816, Annex II
ESRS G1-4 Standards of anti-corruption and anti-bribery, paragraph 24(b)	Indicator No. 16 in Table 3 of Annex I

Other Information

Disclosure requirements in ESRS compiled with in preparing the sustainability statement following the materiality assessment [IRO-2]

Disclosure requirements covered [IRO-2]

All datapoints that derive from other EU legislation [IRO-2] – Appendix B

Management Report