Material reporting aspects

Both external and internal stakeholders were involved in the process of selecting material aspects to be reported by the ORLEN Group

Identification

Representatives of the ORLEN Group and its stakeholders took part in an opinion survey carried out in early 2023 through an online questionnaire and a series of in-depth expert interviews with selected stakeholders. The dialogue was conducted based on the GRI Standards and the AA1000SES international stakeholder engagement standard. The consultations concerned priority directions for sustainable and responsible business, as well as 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, the investor community, academics, as well as social and business partners. The stakeholder survey was preceded by an internal review of material reporting aspects, which referred, among other things, to the GRI sector-specific guidelines.

Prioritisation

The stakeholder survey confirmed the economic, social and environmental topics which should be reported. Stakeholders also voiced their opinions on the type of Green Deal-related information they considered most relevant and the Sustainable Development Goals 2030 which should be pursued by ORLEN considering its business profile.

Validation

Stakeholders participating in the survey indicated the most relevant topics to report on, which were finally validated in the course of internal discussions at the ORLEN Group. The survey led to the determination of their materiality to the ORLEN Group and its stakeholders.

As a result, the final list of the ORLEN Group’s material reporting aspects was prepared, specifying their materiality for the ORLEN Group and its external stakeholders, as shown in the figure below. The following aspects have been included in this Report and will be discussed in detail in the ORLEN Group Integrated Report for 2022.

Material ESG reporting topics for 2022