ESG

SFDR

The Bank makes disclosures as a financial advisor with regards to investment advice provided by the Brokerage House, outside the Brokerage House and through PKO TFI S.A.

As part of investment advice, the Bank and PKO TFI S.A. do not consider the principal adverse impacts of investment decisions on sustainability factors and their potential impact on the return on investment, whereas the Brokerage House, with regards to instruments included in the investment advice service, considers adverse impacts on sustainability factors

Full disclosure of PKO TFI S.A. is available on the fund's website:

PAI Indicators
Disclosure of information to the extent specified by the Principle Adverse Impacts in accordance with the SFDR for the PKO Bank Polski SA Group as an investee.

Statement on principal adverse impacts of investment decisions on sustainability factors. Indicators applicable to investments in investee companies

Climate and other environment-related indicators

			2025	2024	2023	Explanation
Greenhouse gas emissions	GHG emissions	Scope 1 (tCO₂e) GHG emissions	13,837	12,572	13,976	GHG Protocol methodology.
		Scope 2 (tCO₂e) GHG emissions	29,086	26,331	28,950	as above Market-based method
		Scope 3 (tCO₂e) GHG emissions	29,787,998	25,240,466	14,310,589	as above and PCAF
		Total GHG emissions (Scope 1+2+3)	29,830,921	25,279,369	14,353,516	as above
	Exposure to companies active in the fossil fuel sector	Share of investments in companies active in the fossil fuel sector	The Bank's Group does not conduct activities in the fossil fuel sector and does not generate revenue from such activities. The Bank's Group finances clients operating in high-emission sectors – the share of loans granted to clients from these industries accounted for 0.64% of the Bank's assets in 2025 (0.13% in 2024)
	Share of non-renewable energy consumption and production	Share of non-renewable energy consumption and non-renewable energy production of investee companies from non-renewable energy sources compared to renewable energy sources, expressed as a percentage of total energy sources	64%	64%	66%	The calculations include the consumption of renewable energy from photovoltaic micro-installations installed on the Bank’s premises.
	Energy consumption intensity per high impact climate sector	Energy consumption in GWh per million EUR of revenue of investee companies, per high impact climate sector	203 GWh	197 GWh	204 GWh	The Bank's Group operates in sectors with significant impact on climate, i.e. those listed in Sections A to H of Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities – NACE Rev. 2.
Biodiversity	Activities negatively affecting biodiversity-sensitive areas	Share of investments in investee companies with sites/operations located in or near to biodiversity-sensitive areas where activities of those investee companies negatively affect those areas.	The results of the analysis of 1,365 locations of the Bank's Group showed that 15 locations are situated in a Natura 2000 protected area, 3 locations in Key Biodiversity Areas, and 20 locations in UNESCO World Heritage sites. A total of 38 locations (15+3+20) were identified where branches, offices, apartments, garages, etc. are located. The activities conducted in these locations do not exert adverse impacts on these areas.	The analysis of 1,335 locations of the Bank's Group showed that 14 locations are situated in Natura 2000 protected areas, 2 in areas of high biodiversity value, and 22 in UNESCO World Heritage Sites.	The updated analysis of 1,342 locations showed that 15 locations are situated in Natura 2000 protected areas, 2 in areas of high biodiversity value, and 22 in UNESCO World Heritage Sites.	The Bank's Group does not carry out operations in or near biodiversity-sensitive areas that would adversely affect those areas. It has been verified whether properties are located in biodiversity-sensitive areas, defined as: Natura 2000 areas, UNESCO World Heritage Sites, areas of high biodiversity value, and other protected areas as referred to in Appendix D of Annex II to Commission Delegated Regulation (EU) 2021/2139.
Water	Emissions to water	Tonnes of emissions to water generated by investee companies per million EUR invested, expressed as a weighted average	The Bank's Group did not record any emissions to water understood as emissions of priority substances defined in Article 2(30) of Directive 2000/60/EC of the European Parliament and of the Council, nor any direct emissions of nitrates, phosphates, or pesticides.
Waste	Hazardous waste and radioactive waste ratio	Tonnes of hazardous waste and radioactive waste generated by investee companies per million EUR invested, expressed as a weighted average	The Bank's Group generates negligible quantities of hazardous waste as defined in Article 3(2) of Directive 2008/98/EC of the European Parliament and of the Council (approximately 10 kg of batteries reported in 2024 by KREDOBANK). It does not generate radioactive waste as defined in Article 3(7) of Council Directive 2011/70/Euratom.
		Investments in companies without carbon emission reduction initiatives	Activities of the Bank's Group are described in Chapter 13 (E1-3) GDR_2025

Indicators for social and employee, respect for human rights, anti-corruption and anti-bribery matters

			2025	2024	2023	Explanation
Social and employee matters	Violations of UN Global Compact principles and Organisation for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises	Share of investments in investee companies that have been involved in violations of the UNGC principles or OECD Guidelines for Multinational Enterprises	No notifications were received regarding the Bank or its directly controlled subsidiaries in connection with violations of the OECD Guidelines. The Group does not have processes or control mechanisms in place to oversee compliance with the principles of the UN Global Compact.
	Lack of processes and compliance mechanisms to monitor compliance with UN Global Compact principles and OECD Guidelines for Multinational Enterprises	Share of investments in investee companies without policies to monitor compliance with the UNGC principles or OECD Guidelines for Multinational Enterprises or grievance/complaints handling mechanisms to address violations of the UNGC principles or OECD Guidelines for Multinational Enterprises	The Group does not have processes and control mechanisms explicitly intended to monitor compliance with the principles of the UN Global Compact and the OECD Guidelines for Multinational Enterprises (hereinafter: the OECD Guidelines). The Bank developed a tool to assess minimum safeguards within the meaning of Regulation (EU) 2020/852 of the European Parliament and of the Council, which also covers the OECD Guidelines. As part of the assessment, the Bank takes into account compliance with requirements in 5 areas: anti-corruption, tax risk management, prevention of unfair competition, cyber security risk management, and the observance of human and labour rights. The assessment is carried out at least once a year. Based on the assessment, all companies (the Bank and its direct subsidiaries) meet the minimum safeguards.
	Unadjusted gender pay gap	Average unadjusted gender pay gap of investee companies	30.2%	31.7%	No data	Gender pay gap calculated based on average remuneration. Change in methodology in 2025 (see Chapter 13: S1-16) GDR_2025
	Board gender diversity	Average ratio of female to male board members in investee companies, expressed as a percentage of all board members	27.8%	20.0%	5.6%
	Exposure to controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons	Share of investments in investee companies involved in the manufacture or selling of controversial weapons	The Bank's Group does not participate in the production or sale of controversial weapons as defined in: (1) the Convention on the Prohibition of the Use, Stockpiling, Production and Transfer of Anti-Personnel Mines and on Their Destruction of 18 September 1997; (2) the Convention on Cluster Munitions, which entered into force on 1 August 2008; and (3) the Convention on the Prohibition of Chemical Weapons, which entered into force on 29 April 1997.
		Accident rates	Number of recordable work-related accidents in the Bank's Group: 78 in 2025 and 60 in 2024 (see Chapter 13 (S1-14) GDR_2025