| GRI indicator | Description |
| 102-1 | Name of the organization |
| 102-2 | Activities, brands, products and/or services |
| 102-3 | Location of headquarters |
| 102-4 | Location of operations |
| 102-5 | Ownership and legal form |
| 102-6 | Markets served |
| 102-7 | Scale of the organization |
| 102-8 | Information on employees and other workers |
| 102-9 | Supply chain |
| 102-10 | Significant changes to the organization and its supply chain |
| 102-11 | Precautionary principle or approach |
| 102-12 | External initiatives |
| 102-13 | Membership of associations |
| 102-14 | Statement from a senior decision-maker (CEO's letter) |
| 102-16 | Values, principles, standards and norms of behaviour |
| 102-18 | Governance structure |
| 102-40 | List of stakeholder groups |
| 102-41 | Collective bargaining agreements |
| 102-42 | Identifying and selecting stakeholders |
| 102-43 | Approach to stakeholder engagement |
| 102-44 | Key topics and concerns raised |
| 102-45 | Entities included in the consolidated financial statements |
| 102-46 | Defining report content and topic boundaries |
| 102-47 | List of material topics |
| 102-48 | Restatements of information |
| 102-49 | Changes in reporting |
| 102-50 | Reporting period |
| 102-51 | Date of the most recent report |
| 102-52 | Reporting cycle |
| 102-53 | Contact details: esg@pkobp.pl |
| 102-54 | Claims of reporting in accordance with the GRI Standards |
| 102-55 | GRI content index |
| 102-56 | External assurance |
| 205-1 | Operations assessed for risks related to corruption |
| 205-3 | Confirmed incidents of corruption, and actions taken |
| 302-1 | Energy consumption within the organization |
| 302-4 | Reduction of energy consumption |
| 303-1v16 | Water consumption |
| 305-1 | Direct (Scope 1) GHG emissions |
| 305-2 | Indirect (Scope 2) GHG emissions |
| 305-3 | Other indirect (Scope 3) GHG emissions |
| 305-4 | GHG emissions intensity |
| 305-5 | Reduction of GHG emissions |
| 306-2 | Waste by type and disposal method |
| 307-1 | Non-compliance with environmental laws and regulations |
| 401-1 | New employee hires and employee turnover |
| 401-2 | Benefits for full-time employees that are not provided to temporary or part-time employees |
| 401-3 | Parental leave |
| 402-1 | Minimum notice periods regarding operational changes |
| 403-1 | Occupational health and safety management system |
| 403-2 | Hazard identification, risk assessment and incident investigation |
| 403-3 | Occupational health services |
| 403-4 | Employee participation, consultation and communication on occupational health and safety |
| 403-5 | Worker training on occupational health and safety |
| 403-6 | Promotion of worker health |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked to work |
| 403-8 | Workers covered by an occupational health and safety management system |
| 403-9 | Work-related injuries |
| 403-10 | Work-related ill health |
| 404-1 | Average hours of training per year per employee |
| 404-2 | Programs for upgrading employee skills and transition assistance programs |
| 404-3 | Percentage of employees receiving regular performance and career development reviews |
| 405-1 | Diversity of governance bodies and employees |
| 405-2 | Ratio of basic salary and remuneration of women to men |
| 407-1 | Rights to freedom of association and collective bargaining at risk due to operations/suppliers |
| 414-1 | New suppliers that were screened using social criteria |
| 414-2 | Negative social impacts in the supply chain, and actions taken |
| 417-1 | Requirements for product and service information and labelling |
| 417-2 | Incidents of non-compliance concerning product and service information and labelling |
| 417-3 | Incidents of non-compliance concerning marketing communications |
