GRI Disclosures:

External and internal stakeholders were involved in the process of selecting significant aspects of reporting by the ORLEN Group.

The process of defining relevant reporting aspects at the ORLEN Group included the following activities:


In November 2020, representatives of the ORLEN Group and its stakeholders participated in an online opinion survey and interviews with selected stakeholders held in accordance with the international standard AA1000SES. The consultations concerned priority directions for sustainable and responsible business, as well as formulating 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 and institutions, academics, social partners, and customers. The stakeholder survey was preceded by an internal review of the relevant reporting aspects for 2020.


As part of the stakeholder survey, the economic, social and environmental topics which should be reported for 2020 were confirmed. The stakeholders also voiced their opinions on the type of Green Deal-related information which they consider to be of the most relevance and the Sustainable Development Goals 2030 which should be pursued by PKN ORLEN considering its business.


The stakeholders involved in the survey identified the most material reporting topics. The survey led to the determination of their materiality to the ORLEN Group and its stakeholders.

Relevant reporting aspects identified by external and internal stakeholders.
Following analyses and consultations with internal and external stakeholders, the following changes were made in the list of relevant reporting aspects relative to 2019:

  •  in the group of economic aspects: 'Expanding product range and building customer loyalty' was replaced with 'Efficient, high quality customer service and loyalty building'. ‘Workplace and industrial process safety’ was reclassified to social aspects. ‘Impact of changes in market and business environment’ and ‘Mega trends of the future’ were combined into ‘Trends and changes in market and business environment’. ‘Low-emission solutions and ESG’ were discussed as part of ‘Building of a multi-utility group' and new environmental aspects. ‘Significance of the ORLEN Group’s business for the national economy’ was included in the group of economic aspects.
  • in the group of social aspects:
    ‘Responsible supply chain’ was reclassified to the group of environmental aspects. ‘Respecting human rights’ and ‘Compliance with ethical standards’ were combined into a single aspect. ‘Employee related issues’ were not included in the list of social topics as they are covered by other social aspects.
  • the list of environmental aspects was significantly expanded through the addition of ‘Impact on natural resources and biodiversity’, ‘Impact on climate, low and zero-emission performance’, ‘Ensuring environmental compliance’, ‘Pro-environmental innovation and initiatives’, and ‘Responsible supply chain'.

For the ORLEN Group's external stakeholders, the most material topics to be reported are:
1. corporate social responsibility
2. innovation, research and development
3. impact on climate, low and zero-emission performance

For the ORLEN Group employees, the most material topics to be reported are:
1. building of a multi-utility group
2. corporate social responsibility
3. strategy implementation and financial position

As a result, the final list of the ORLEN Group’s relevant reporting aspects was prepared, specifying their materiality (i.e. low, medium and high) to the ORLEN Group and its stakeholders, as shown in the figure below. The following aspects are described in individual sections of the Integrated Report.

Materiality of individual reporting aspectsto the ORLEN Group and its stakeholders

ORLEN Group Integrated Report

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