GRI content index
Profile indicators for ESG reporting of KGHM Polska Miedź S.A. for 2021*
| Indicator no. | GRI Standard title** | Indicator name |
|---|---|---|
| PROFILE DISCLOSURES | ||
| GRI 102-1 | GRI 102. General Disclosures 2016 | Organization name |
| GRI 102-2 | GRI 102. General Disclosures 2016 | Primary brands, products and services |
| GRI 102-3 | GRI 102. General Disclosures 2016 | Location of organizational headquarters |
| GRI 102-4 | GRI 102. General Disclosures 2016 | Number of countries where the organisation operates, and the names of countries where it has significant operations and/or that are relevant to the topics of sustainable development covered in the report |
| GRI 102-5 | GRI 102. General Disclosures 2016 | Ownership and legal form |
| GRI 102-6 | GRI 102. General Disclosures 2016 | Markets served by the organisation (including geographic locations, sectors served and types of customers and beneficiaries) |
| GRI 102-7 | GRI 102. General Disclosures 2016 | Scale of the organisation |
| GRI 102-8 | GRI 102. General Disclosures 2016 | Information on employees and other workers |
| GRI 102-9 | GRI 102. General Disclosures 2016 | Description of the supply chain |
| GRI 102-10 | GRI 102. General Disclosures 2016 | Significant changes in the reporting period to the organisation’s size, structure, ownership, or supply chain |
| GRI 102-11 | GRI 102. General Disclosures 2016 | Explanation of whether and how the organisation applies the precautionary principle |
| GRI 102-12 | GRI 102. General Disclosures 2016 | A list of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes, or which it endorses |
| GRI 102-13 | GRI 102. General Disclosures 2016 | Membership of associations |
| GRI 102-14 | GRI 102. General Disclosures 2016 | Statement from senior decision-maker |
| GRI 102-15 | GRI 102. General Disclosures 2016 | Key impacts, risks, and opportunities |
| GRI 102-16 | GRI 102. General Disclosures 2016 | Values, principles, standards, and norms of behavior |
| GRI 102-17 | GRI 102. General Disclosures 2016 | Internal and external mechanisms for seeking advice about ethical and lawful behaviour, and organisational integrity |
| GRI 102-18 | GRI 102. General Disclosures 2016 | Governance structure of the organisation, including committees of the highest governance body, which are responsible for decision-making on economic, environmental, and social topics |
| GRI 102-20 | GRI 102. General Disclosures 2016 | Executive-level responsibility for economic, environmental, and social topics |
| GRI 102-22 | GRI 102. General Disclosures 2016 | Number and gender of members of the highest governance body and its committees |
| GRI 102-26 | GRI 102. General Disclosures 2016 | Role of highest governance body in setting purpose, values, and strategy |
| GRI 102-35 | GRI 102. General Disclosures 2016 | Remuneration policies |
| GRI 102-40 | GRI 102. General Disclosures 2016 | A list of stakeholders groups engaged by the organisation |
| GRI 102-41 | GRI 102. General Disclosures 2016 | Employees covered by collective bargaining agreements |
| GRI 102-42 | GRI 102. General Disclosures 2016 | Basis of identification and selection of stakeholders involved with the organization |
| GRI 102-43 | GRI 102. General Disclosures 2016 | Approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group |
| GRI 102-44 | GRI 102. General Disclosures 2016 | Key topics and concerns that have been raised through stakeholder engagement |
| GRI 102-45 | GRI 102. General Disclosures 2016 | A list of all entities included in the organisation’s consolidated financial statements or equivalent documents |
| GRI 102-46 | GRI 102. General Disclosures 2016 | Policy and current practices with regard to external evaluation of the report |
| GRI 102-47 | GRI 102. General Disclosures 2016 | Material topics identified |
| GRI 102-48 | GRI 102. General Disclosures 2016 | The effect of any restatements of information given in previous reports, and the reasons for such restatements |
| GRI 102-49 | GRI 102. General Disclosures 2016 | Significant changes from previous reporting periods in the list of material topics and topic boundaries |
| GRI 102-50 | GRI 102. General Disclosures 2016 | Reporting period |
| GRI 102-51 | GRI 102. General Disclosures 2016 | Date of most recent report |
| GRI 102-52 | GRI 102. General Disclosures 2016 | Reporting cycle |
| GRI 102-53 | GRI 102. General Disclosures 2016 | Contact data |
| GRI 102-54 | GRI 102. General Disclosures 2016 | The claim made by the organization, if it has prepared a report in accordance with the GRI Standards, either: in the Core option or Comprehensive option |
| GRI 102-55 | GRI 102. General Disclosures 2016 | GRI Content Index |
| GRI 102-56 | GRI 102. General Disclosures 2016 | Policy and current practice with regard to seeking external assurance for the report |
*Mandatory indicators in the report prepared in accordance with the GRI Standards in the Core option.Non-mandatory profile GRI indicators in the Core version are highlighted in grey. For KGHM Polska Miedź S.A., the disclosures described in the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61) are mandatory.
**GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators.
***The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („”Directive 2014/95/EU””) was implemented. This is information that overlaps with the given GRI indicator.
**** The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator.
**GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators.
***The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („”Directive 2014/95/EU””) was implemented. This is information that overlaps with the given GRI indicator.
**** The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator.
Environmental indicators of ESG reporting by KGHM Polska Miedź S.A. for 2021*
| Indicator no. | GRI Standard title** | Indicator name |
|---|---|---|
| SPECIFIC DISCLOSURES REGARDING MATERIAL TOPICS: ENVIRONMENTAL TOPICS (E) | ||
| REPORTING TOPIC: EFFORTS TO DEVELOP CIRCULAR ECONOMY | ||
| GRI 103-1 | GRI 103. Managementapproach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 301-2 | GRI 301. Materials 2016 | Percentage of recycled input materials used in production |
| REPORTING TOPIC: CLIMATE CHANGE PREVENTION | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 302-1 | GRI 302. Energy 2016 | Energy consumption within the organisation, including fuel types used |
| GRI 305-1 | GRI 305. Emissions 2016 | Total direct GHG emissions (Scope 1) |
| GRI 305-2 | GRI 305. Emissions 2016 | Total direct GHG emissions (Scope 2) |
| GRI 305-3 | GRI 305. Emissions 2016 | Total direct GHG emissions (Scope 3) |
| GRI 301-1 | GRI 303. Materials 2016 | Materials used by weight or volume |
| GRI 306-1 | GRI 306. Effluents and waste 2020 | Waste generation and significant waste-related impacts |
| GRI 306-2 | GRI 306. Effluents and waste 2020 | Management of significant waste-related impacts |
| GRI 306-3 | GRI 306. Effluents and waste 2020 | Waste generated |
| REPORTING TOPIC: MANAGEMENT OF WATER RESOURCES | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 303-1 | GRI 303. Water and effluents 2018 | Interactions with water as a shared resource |
| GRI 303-2 | GRI 303. Water and effluents 2018 | Management of water discharge-related impacts |
| GRI 303-3 | GRI 303. Water and effluents 2018 | Water withdrawal |
| GRI 303-4 | GRI 303. Water and effluents 2018 | Water discharge |
| GRI 303-5 | GRI 303. Water and effluents 2018 | Water consumption |
| REPORTING TOPIC: DEVELOPMENT OF INNOVATION | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| Custom indicator | Not applicable | Description of implemented innovations improving efficiency and contributing to reduction of negative environmental impact |
| REPORTING TOPIC: CONSERVATION OF BIODIVERSITY | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 304-1 | GRI 304. Biodiversity 2016 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas |
| GRI 304-2 | GRI 304. Biodiversity 2016 | Significant impacts of activities, products, and services on biodiversity |
| GRI 304-3 | GRI 304. Biodiversity 2016 | Habitats protected or restored |
*GRI Standards reporting standard principle in the Core version - for each so-called material reporting topic, a management approach and a minimum of one performance indicator must be reported.
** GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators.
***The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („Directive 2014/95/EU”) was implemented. This is information that overlaps with the given GRI indicator.
****The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator.
** GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators.
***The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („Directive 2014/95/EU”) was implemented. This is information that overlaps with the given GRI indicator.
****The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator.
Social indicators of ESG reporting by KGHM Polska Miedź S.A. for 2021*
| Indicator no. |
GRI Standard title** | Indicator name |
|---|---|---|
| SPECIFIC DISCLOSURES REGARDING MATERIAL TOPICS: SOCIAL TOPICS (S) | ||
| REPORTING TOPIC: OCCUPATIONAL HEALTH AND SAFETY | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 403-1 | GRI 403. Occupational health and safety 2018 | Occupational health and safety management system |
| GRI 403-2 | GRI 403. Occupational health and safety 2018 | Hazard identification, risk assessment, and incident investigation |
| GRI 403-3 | GRI 403. Occupational health and safety 2018 | Occupational health and safety management unit |
| GRI 403-4 | GRI 403. Occupational health and safety 2018 | Worker participation, consultation, and communication on occupational health and safety |
| GRI 403-5 | GRI 403. Occupational health and safety 2018 | Worker training on occupational health and safety |
| GRI 403-6 | GRI 403. Occupational health and safety 2018 | Promotion of worker health |
| GRI 403-7 | GRI 403. Occupational health and safety 2018 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
| GRI 403-8 | GRI 403. Occupational health and safety 2018 | Workers covered by an occupational health and safety management system |
| GRI 403-9 | GRI 403. Occupational health and safety 2018 | Work-related injuries |
| REPORTING TOPIC: GOOD WORKPLACE | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 401-1 | GRI 401. Employment 2016 | Total number and rate of new employee hires and total number of employee turnover during the reporting period |
| GRI 401-2 | GRI 401. Employment 2016 | Benefits provided to full-time employees that are not provided to temporary or part-time employees |
| GRI 407-1 | GRI 407. Freedom of Association and Collective Bargaining 2016 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
| REPORTING TOPIC: RELATIONS WITH LOCAL COMMUNITIES | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 203-1 | GRI 203. Indirect economic impacts 2016 | Infrastructure investments and services supported for communities as commercial, in-kind, or pro bono engagements Impacts of these engagements on communities. |
| GRI 413-1 | GRI 413. Local communities | Operations with local community engagement, impact assessments, and development programs |
| GRI 413-2 | GRI 413. Local communities | Operations with significant actual and potential negative impacts on local communities |
| REPORTING TOPIC: EMPLOYEE DEVELOPMENT | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 404-1 | GRI 404. Training and education 2016 | Average hours of training per year per employee |
| GRI 404-2 | GRI 404. Training and education 2016 | Programs for upgrading employee skills and transition assistance programs |
| GRI 404-3 | GRI 404. Training and education 2016 | Percentage of employees receiving regular performance and career development reviews by gender and employee category |
| REPORTING TOPIC: OBSERVANCE OF HUMAN RIGHTS | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 406-1 | GRI 406. Non-discrimination | Total number of discrimination cases (discrimination incidents) and remedial measures undertaken |
| GRI 412-1 | GRI 412. Human rights assessment | Operations that have been subject to human rights reviews or impact assessments |
| GRI 412-2 | GRI 412. Human rights assessment | Total number of employee training hours devoted to human rights |
| GRI 412-3 | GRI 412. Human rights assessment | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening |
| REPORTING TOPIC: RESPONSIBLE SUPPLY CHAIN | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 308-1 | GRI 308. Supplier Environmental Assessment | New suppliers that were screened using environmental criteria |
| GRI 308-2 | GRI 308. Supplier Environmental Assessment | Negative environmental impacts in the supply chain and actions taken |
| REPORTING TOPIC: CUSTOMER SATISFACTION | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 417-1 | GRI 417. Marketing i oznakowanie produktów i usług 2016 | Requirements for product and service information and labeling |
| Custom indicator | Not applicable | Customer satisfaction survey results |
| REPORTING TOPIC: DIVERSITY AND EQUAL OPPORTUNITY | ||
| GRI 103-1 | GRI 103.Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 202-1 | GRI 202. Market presence | Ratio of entry level wage by gender compared to minimum wage |
| GRI 405-1 | GRI 405. Diversity and equal opportunity 2016 | Employees per employee category by gender, age, minority and other indicators of diversity |
| GRI 405-2 | GRI 405. Diversity and equal opportunity 2016 | Ratio of basic salary and remuneration of women to men |
*GRI Standards reporting standard principle in the Core version - for each so-called material reporting topic, a management approach and a minimum of one performance indicator must be reported.
**GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators
***The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („”Directive 2014/95/ EU””) was implemented. This is information that overlaps with the given GRI indicator.”
****The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator
**GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators
***The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („”Directive 2014/95/ EU””) was implemented. This is information that overlaps with the given GRI indicator.”
****The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator
Governance indicators of ESG reporting by KGHM Polska Miedź S.A. for 2021*
| Indicator no. | GRI Standard title** | Indicator name |
|---|---|---|
| SPECIFIC DISCLOSURES REGARDING MATERIAL TOPICS: GOVERNANCE (G) | ||
| REPORTING THEME: ETHICS AND TRANSPARENCY | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 205-1 | GRI 205. Anti-corruption 2016 | Total number and percentage of operations assessed for risks related to corruption and the risks identified |
| GRI 205-2 | GRI 205. Anti-corruption 2016 | Communication and training about anticorruption policies and procedures |
| GRI 205-3 | GRI 205. Anti-corruption 2016 | Confirmed incidents of corruption and actions taken |
| GRI 415-1 | GRI 415. Public Policy 2016 | Total financial and in-kind donations to political parties, politicians and institutions of similar nature |
| REPORTING TOPIC: IMPACT ON THE ECONOMY | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 201-1 | GRI 201. Economic performance 2016 | Direct economic value generated and distributed (including revenue, operating costs, employee wages and benefits, donations and other community investments, retained earnings, payments to providers of capital, and payments to government |
| GRI 203-2 | GRI 203. Indirect economic impacts 2016 | Identified indirect economic impacts with a description of scale and scope of the impact |
| REPORTING TOPIC: MANAGEMENT OF SUSTAINABLE DEVELOPMENT AND RISKS | ||
| GRI 103-1 | GRI 103. Management approach 2016 | Explanation of the material topic and its Boundary |
| GRI 103-2 | The management approach and its components | |
| GRI 103-3 | Evaluation of the management approach, for each material topic | |
| GRI 201-2 | GRI 201. Economic performance 2016 | Financial implications and other risks and opportunities due to climate change |
* GRI Standards reporting standard principle in the Core version - for each so-called material reporting topic, a management approach and a minimum of one performance indicator must be reported.
** GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators.
*** The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („”Directive 2014/95/ EU””) was implemented. This is information that overlaps with the given GRI indicator.”
**** The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator.
** GRI Standards 2016. The list takes into account the 2018 and 2020 updates to the standards for individual indicators.
*** The column contains descriptions of the information required to be disclosed under the Accounting Act of 29 September 1994, as amended by the Act of 15 December 2016 (Journal of Laws of 2017, item 61), into which Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014, OJ L 330, 15.11.2014, p. 1, („”Directive 2014/95/ EU””) was implemented. This is information that overlaps with the given GRI indicator.”
**** The column contains indicators specified in the „Guidelines for ESG Reporting. Guide for WSE Listed Companies” that overlap in scope with the given GRI indicator.