GRI CONTENT INDEX
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 | Relevance matrix, Concept and key functionalities |
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| Organizational profile | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-1 | Name of the organization | About the ORLEN Group | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-2 | Activities, brands, products, and services | Our products, services and brands | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-3 | Location of headquarters | ORLEN Group structure | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-4 | Location of operations | ORLEN Group structure | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-5 | Ownership and legal form | Shares and shareholding structure, ORLEN Group structure | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-6 | Markets served | Our markets, ORLEN Group structure | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-7 | Scale of the organization | About the ORLEN Group | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-8 | Information on employees and other workers | Responsible employer | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-9 | Supply chain | Responsibility towards suppliers |   |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-10 | Significant changes to the organization and its supply chain | Concept and key functionalities | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-11 | Precautionary Principle or approach | Integrated Management System | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-12 | External initiatives | CSR Strategy | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-13 | Membership of associations | Organisations and associations | |
| Strategy | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-14 | Statement from senior decision-maker | Letter from the President of the Management Board |    |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-15 | Key impacts, risks, and opportunities | Risk management, Opportunities | |
| Ethics and integrity | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-16 | Values, principles, standards, and norms of behavior | Values and Standards of Conduct |    |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-17 | Mechanisms for advice and concerns about ethics | Respecting human rights | |
| Governance | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-18 | Governance structure | Management and supervisory bodies | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-22 | Composition of the highest governance body and its committees | Management and supervisory bodies | |
| GRI 102 | GRI 102 General Disclosures (2016) | 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 | GRI 102 General Disclosures (2016) | 102-41 | Collective bargaining agreements | Responsible employer | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-42 | Identifying and selecting stakeholders | Our stakeholders | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-43 | Approach to stakeholder engagement | Our stakeholders, Corporate governance rules, Responsibility towards customers | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-44 | Key topics and concerns raised | Relevance matrix | |
| Reporting practice | |||||
| GRI 102 | GRI 102 General Disclosures (2016) | 102-45 | Entities included in the consolidated financial statements | Concept and key functionalities, ORLEN Group structure | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-46 | Defining report content and topic boundaries | Relevance matrix | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-47 | List of material topics | Relevance matrix | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-48 | Restatements of information | Concept and key functionalities | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-49 | Changes in reporting | Concept and key functionalities Relevance matrix |
|
| GRI 102 | GRI 102 General Disclosures (2016) | 102-50 | Reporting period | Concept and key functionalities | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-51 | Date of most recent report | Concept and key functionalities | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-52 | Reporting cycle | Concept and key functionalities | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-53 | Contact point for questions regarding the report | Contact | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-54 | Claims of reporting in accordance with the GRI Standards | Concept and key functionalities | |
| GRI 102 | GRI 102 General Disclosures (2016) | 102-55 | GRI content index | GRI content index | |
| GRI 102 | GRI 102 General Disclosures (2016) | 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 | Relevance matrix, Research and development, Energy, Retail, Upstream, Corporate functions, Supply sources, Regulatory environment, Corporate governance rules, Strategic objectives until 2030, Strategic growth directions for the business segments, Summary of strategy implementation in 2020, Risk management |  |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Research and development, Energy, Retail, Upstream, Corporate functions, Supply sources, Regulatory environment, Macroeconomic environment, Market environment, Corporate governance rules, Strategic objectives until 2030, Strategic growth directions for the business segments, Summary of strategy implementation in 2020, Risk management | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Research and development, Energy, Retail, Upstream, Corporate functions, Supply sources, Letter from the President of the Management Board, Regulatory environment, Market environment, Integrated Management System, Corporate governance rules, ESG, Outlook 2021+, Our commitments |
|
| 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 2020 financial results | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Management's discussion and analysis of 2020 financial results | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Management's discussion and analysis of 2020 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 | CSR Strategy |     |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsibility towards society, CSR Strategy | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Our commitments, CSR Strategy |   |
| GRI 203 | Indirect Economic Impacts (2016) | 203-1 | Infrastructure investments and services supported | Responsibility towards society | |
| GRI 203 | Indirect Economic Impacts (2016) | 203-2 | Significant indirect economic impacts | Responsibility towards society | |
| Procurement impacts | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Responsibility towards suppliers | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsibility towards suppliers | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Responsibility towards suppliers | |
| GRI 204 | Procurement impacts (2016) | 204-1 | Proportion of spending on local suppliers | Responsibility towards suppliers | |
| Anti-corruption | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Counteracting corruption and bribery | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Counteracting corruption and bribery | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Counteracting corruption and bribery | |
| GRI 205 | Anti-corruption (2016) | 205-1 | Operations assessed for risks related to corruption | Counteracting corruption and bribery | |
| GRI 205 | Anti-corruption (2016) | 205-2 | Communication and training about anti-corruption policies and procedures | Counteracting corruption and bribery | |
| Human Rights Assessment | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Values and Standards of Conduct, Respecting human rights | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Values and Standards of Conduct, Respecting human rights |
|
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Values and Standards of Conduct, Respecting human rights |
|
| Environmental (GRI 300) | |||||
| Materials | |||||
| GRI 301 | Materials (2016) | 301-1 | Materials used by weight or volume | Feedstocks and production processes | |
| Energy | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Energy management | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Energy management | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Energy management | |
| GRI 302 | Energy (2016) | 302-1 | Energy consumption within the organization | Energy management | |
| Water and Effluents | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Water and wastewater management | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Water and wastewater management | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Water and wastewater management | |
| GRI 303 | Water and Effluents (2018) | 303-1 | Interactions with water as a shared resource | Water and wastewater management | |
| GRI 303 | Water and Effluents (2018) | 303-3 | Water withdrawal | Water and wastewater management | |
| GRI 303 | Water and Effluents (2018) | 303-4 | Water discharge | Water and wastewater management | |
| Own indicator | Total volume of water that is recycled and reused | 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 |  |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Biodiversity protection | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Biodiversity protection | |
| 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 | |
| GRI 304 | Biodiversity (2016) | 304-3 | Habitats protected or restored | Biodiversity protection | |
| GRI 304 | Biodiversity (2016) | 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Biodiversity protection | |
| Emisions | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Climate responsibility | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Climate responsibility | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Climate responsibility | |
| GRI 305 | Emissions (2016) | 305-1 | Direct (Scope 1) GHG emissions | Air emissions | |
| GRI 305 | Emissions (2016) | 305-6 | Emissions of ozone-depleting substances (ODS) | Air emissions | |
| GRI 305 | Emissions (2016) | 305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | Air emissions | |
| Waste | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Climate responsibility | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Climate responsibility | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Climate responsibility | |
| GRI 306 | Effluents and Waste (2016) | 306-2 | Waste by type and disposal method | Waste | |
| GRI 306 | Effluents and Waste (2016) | 306-3 | Significant spills | Safety of employees and contractors | |
| GRI 306 | Effluents and Waste (2016) | 306-4 | Transport of hazardous waste | Waste | |
| Capital expenditure related to environmental protection | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Capital expenditure | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Capital expenditure | |
| GRI 104 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Capital expenditure | |
| 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 | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Climate responsibility, Policies and internal regulations, Grievances | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Climate responsibility | |
| GRI 307 | Environmental Compliance (2016) | 307-1 | Non-compliance with environmental laws and regulations | Climate responsibility | |
| Supplier Environmental Assessment | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Responsibility towards suppliers | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsibility towards suppliers | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Responsibility towards suppliers | |
| GRI 308 | Supplier Environmental Assessment (2016) | 308-1 | New suppliers that were screened using environmental criteria | Responsibility towards suppliers | |
| Social (GRI 400) | |||||
| Employment | |||||
| 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 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 | Safety of employees and contractors | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Safety of employees and contractors | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-1 | Occupational health and safety management system | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-2 | Hazard identification, risk assessment, and incident investigation | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-3 | Occupational health services | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-4 | Worker participation, consultation, and communication on occupational health and safety | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-5 | Worker training on occupational health and safety | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-6 | Promotion of worker health | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-8 | Workers covered by an occupational health and safety management system | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-9 | Work-related injuries | Safety of employees and contractors | |
| GRI 403 | Occupational Health and Safety (2018) | 403-10 | Work-related ill health | Safety of employees and contractors | |
| 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 | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Diversity policy | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Diversity policy | |
| GRI 405 | Diversity and equal opportunity (2016) | 405-1 | Diversity of governance bodies and employees | Diversity policy | |
| Supplier Social Assessment | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Responsibility towards suppliers | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsibility towards suppliers | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Responsibility towards suppliers | |
| GRI 414 | Supplier Social Assessment (2016) | 414-1 | New suppliers that were screened using social criteria | Responsibility towards suppliers | |
| Public Policy | |||||
| GRI 415 | Public Policy (2016) | 415-1 | Political contributions | Responsibility towards society | |
| Customer Health and Safety | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Responsibility towards customers | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsibility towards customers | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Responsibility towards customers | |
| GRI 416 | Customer Health and Safety (2016) | 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Responsibility towards customers | |
| Marketing and Labeling | |||||
| GRI 417 | Marketing and Labeling (2016) | 417-1 | Requirements for product and service information and labeling | Feedstocks and production processes | |
| Customer Privacy | |||||
| GRI 103 | Management Approach (2016) | 103-1 | Explanation of the material topic and its boundary | Responsibility towards customers | |
| GRI 103 | Management Approach (2016) | 103-2 | The management approach and its components | Responsibility towards customers | |
| GRI 103 | Management Approach (2016) | 103-3 | Evaluation of the management approach | Responsibility towards customers | |
| GRI 418 | Customer Privacy (2016) | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Responsibility towards customers | |
| Indicators specified in the Oil and Gas Sector Supplement | |||||
| G4 OG | Gas Sector Disclosures (G4 OG) | OG 8 | Benzene, lead and sulfur content in fuels | Feedstocks and production processes | |
| G4 OG | Gas Sector Disclosures (G4 OG) | OG 13 | Number of process safety events, by business activity | Safety of employees and contractors | |
| G4 OG | Gas Sector Disclosures (G4 OG) | OG 14 | Volume of biofuels produced and purchased meeting the sustainability criteria | Feedstocks and production processes | |
| 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 | |
| G4 EU | Electric Utilities Sector Disclosures (G4 EU) | G4 EU2 | Net amount of energy produced broken down by main energy sources | Energy management | |
| G4 EU | Electric Utilities Sector Disclosures (G4 EU) | G4 EU5 | Number of free CO2 emission allowances granted | Air emissions | |
| 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 | |
