GRI content index

Content index in accordance with GRI Standards

Statement of use	GAZ-SYSTEM has reported in accordance with the GRI Standards for the period between 01 January 2023 to 31 December 2023
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standards	GRI 11: Oil and Gas Sector 2021

For the Content Index – Advanced Service, GRI Services reviewed that the GRI content index has been presented in a way consistent with the requirements for reporting in accordance with the GRI Standards, and that the information in the index is clearly presented and accessible to the stakeholders. The service was performed on the Polish version of the report.

GRI Standard / Other source	Disclosure	Disclosure	Omission			GRI Sector Standard ref No.
GRI Standard / Other source	Disclosure	Disclosure	Requirement(s) omitted	Reason	Explanation	GRI Sector Standard ref No.
General disclosures
GRI 2: General Disclosures 2021	1. Organisation and its reporting practices
	2-1 Organizational details	ABOUT GAZ-SYSTEM
	2-2 Entities included in the organization’s sustainability reporting	ABOUT GAZ-SYSTEM
	2-3 Reporting period, frequency and contact point	About the Report Contact details
	2-4 Restatements of information	About the Report
	2-5 External assurance	About the Report
	2. Activity and employees
	2-6 Activities, value chain and other business relationships	Business model Value creation Services
	2-7 Employees	HR figures
	2-8 Workers who are not employees	Employees
	3. 3. Governance
	2-9 Governance structure and composition	Governance Communication of critical concerns and management systems Occupational Health and Safety
	2-10 Nomination and selection of the highest governance body	Governance
	2-11 Chair of the highest governance body	Governance
	2-12 Role of the highest governance body in overseeing the management of impacts on the economy, environment and people	Governance Organisational structure Sustainable development management
	2-13 Delegation of responsibility for managing impacts	Sustainable development management
	2-14 Role of the highest governance body in sustainability reporting	Sustainable development management About the Report
	2-15 Conflicts of interest	Conflicts of interest
	2-16 Communication of critical concerns	Communication of critical concerns and management systems Ethics
	2-17 Collective knowledge of the highest governance body	Development
	2-18 Evaluation of the performance of the highest governance body	Governance Organisational structure
	2-19 Remuneration policies	Remuneration and benefits
	2-20 Process to determine remuneration	Remuneration and benefits
	2-21 Annual total compensation ratio	Remuneration and benefits
	4. Strategy, policies and practices
	2-22 Statement on sustainable development strategy	Foreword by the President of the Management Board Strategy and perspectives ESG Policy
	2-23 Embedding policy commitments; responsible business conduct and human rights protection	Ethics Respecting human rights Cooperation with Suppliers
	GPW S-P5 Human rights policy	Ethics Respecting human rights Cooperation with Suppliers				ESG GPW indicator
	2-24 Embedding policy commitments	Investment projects and development Environmental protection during construction and operation
	2-25 Processes to remediate negative impacts	Ethics Protecting whistleblowers Contact details
	2-26 Mechanisms for seeking advice and raising concerns	Ethics Protecting whistleblowers
	2-27 Compliance with laws and regulations	Ethics Respecting human rights Cooperation with Suppliers
	2-28 Membership associations	Ethics Respecting human rights Cooperation with Suppliers
	5. Stakeholder engagement
	2-29 Approach to stakeholder engagement	Stakeholders Cooperation with Customers Cooperation with Suppliers Materiality matrix
	2-30 Collective bargaining agreements	Employees Remuneration and benefits
Material topics
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Materiality matrix
GRI 3: Material Topics 2021	3-2 List of material topics	Materiality matrix
Material topic: Business continuity and gas transmission process safety and security
GRI 3: Material Topics 2021	3-3 Management of material topic	Transmission network operation Investment projects in progress
GRI 2: General Disclosures 2021	2-16 Communication of critical concerns	Communication of critical concerns and management systems Transmission network operation
GRI 413: Local communities 2016	413-2 Operations with significant actual and potential negative impacts on local communities	Impacts on local communities				11.15.3
Material topic: Occupational Health and Safety
GRI 3: Material Topics 2021	3-3 Management of material topic	Occupational Health and Safety				11.9.1
GRI 2: General Disclosures 2021	2-23 Embedding policy commitments; responsible business conduct and human rights protection	Ethics Cooperation with Suppliers
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Occupational Health and Safety				11.9.2
	403-2 Hazard identification, risk assessment, and incident investigation	Occupational Health and Safety				11.9.3
	403-3 Occupational health services	Occupational Health and Safety				11.9.4
	403-4 Worker participation, consultation, and communication on occupational health and safety	Occupational Health and Safety				11.9.5
	403-5 Worker training on occupational health and safety	Occupational Health and Safety				11.9.6
	403-6 Promotion of worker health	Remuneration and benefits				11.9.7
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Health and Safety				11.9.8
	403-8 Workers covered by an occupational health and safety management system	Occupational Health and Safety				11.9.9
	403-9 Work-related injuries	Occupational Health and Safety				11.9.10
	403-10 Work-related ill health	Occupational Health and Safety				11.9.11
Material topic: Employment conditions and employee-friendly workplace
GRI 3: Material Topics 2021	3-3 Management of material topic	Employees				11.10.1 11.9.1 11.11.1
GRI 2: General Disclosures 2021	2-7 Employees	HR figures
	2-19 Remuneration policies	Remuneration and benefits
	2-23 Policy commitments; responsible business conduct and human rights protection	Ethics Respecting human rights
	2-30 Collective bargaining agreements	Remuneration and benefits
GRI 202: Market Presence 2016	202-2 Proportion of senior management hired from the local community	Employees				11.11.2 11.14.3
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Employees HR figures				11.10.2
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	Remuneration and benefits				11.10.3
	401-3 Parental leave	None	Not applicable	Not applicable	Disclosure omitted	11.10.4 11.11.3
GRI 402: Labor/Management Relations 2016	402-1 Minimum notice periods regarding operational changes	Employees				11.10.5
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Occupational Health and Safety				11.9.2
	403-5 Worker training on occupational health and safety	Development Occupational Health and Safety				11.9.6
	403-6 Promotion of worker health	Remuneration and benefits				11.9.7
	403-8 Workers covered by an occupational health and safety management system	Occupational Health and Safety				11.9.9
GRI 404: Training and Education 2016	404-1 Average number of training per year per employee by gender and by employee category	Development				11.10.6 11.11.4
	404-2 Programs for upgrading employee skills and transition assistance programs	Development Remuneration and benefits				11.10.7
	404-3 Percentage of employees receiving regular performance and career development reviews	Development
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Employees HR figures				11.11.5
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	Employees Remuneration and benefits HR figures				11.11.6
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Ethics				11.11.7
Material topic: Transmission network capacity, infrastructure quality, development plans
GRI 3: Material Topics 2021	3-3 Management of material topic	Business area Services Investment projects and development
GRI 2: General Disclosures 2021	2-6 Activities, value chain and other business relationships	Business model Value creation Services
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	Services Impacts on local communities				11.14.4
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	None	Not applicable	Not applicable	Disclosure omitted	11.14.5
Material topic: Sustainable supply chain
GRI 3: Material Topics 2021	3-3 Management of material topic	Business model Respecting human rights Value creation Stakeholders Cooperation with Customers Cooperation with Suppliers Transmission network operation				11.14.1 11.10.1
GRI 2: General Disclosures 2021	2-6 Activities, value chain and other business relationships	Business model Value creation
	2-15 Conflicts of interest	Conflicts of interest
	2-16 Communication of critical concerns	Risk management and governance systems Transmission network operation
	2-24 Embedding policy commitments; responsible business conduct and human rights protection	Ethics Respecting human rights Cooperation with Suppliers
	2-25 Processes to remediate negative impacts	Investment projects and development Environmental protection during construction and operation
	2-26 Mechanisms for seeking advice and raising concerns	Ethics Protecting whistleblowers Contact details
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	None	Not applicable	Not applicable	Disclosure omitted	11.14.6
GRI 414: Supplier Social Assessment 2016	414-1 New suppliers that were screened using social criteria	None	Not applicable	Not applicable	Disclosure omitted	11.10.8
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	None	Not applicable	Not applicable	Disclosure omitted	11.10.9
Material topic: Strategy implementation, financial standing, business model and financial performance
GRI 3: Material Topics 2021	3-3 Management of material topic	Business model Value creation Strategy and perspectives Financial information
Material topic: Investment projects in progress and planned
GRI 3: Material Topics 2021	3-3 Management of material topic	Investment projects and development Investment projects in progress
Material topic: Role in the energy transition
GRI 3: Material Topics 2021	3-3 Management of material topic	Strategy and perspective Risks and opportunities in the age of decarbonisation Role in energy transition Outlook
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	None	Not applicable	Not applicable	Disclosure omitted	11.14.2
GRI 201: Economic Performance 2016	201-2 Financial implications and other risks and opportunities due to climate change	Risk management and governance systems Opportunities and risks				11.2.2
Material topic: Hydrogen transmission network development
GRI 3: Material Topics 2021	3-3 Management of material topic	Strategy and perspective Role in energy transition Hydrogen market development
Material topic: Innovation and R&D
GRI 3: Material Topics 2021	3-3 Management of material topic	Services
Material topic: Mitigating environmental impact
GRI 3: Material Topics 2021	3-3 Management of material topic	Environmental protection				11.1.1 11.4.1 11.5.1 11.6.1 11.8.1
GRI 2: General Disclosures 2021	2-12 Role of the highest governance body in overseeing the management of impacts on the economy, environment and society	Governance Organisational structure Sustainable development management
	2-14 Role of the highest governance body in sustainability reporting	Governance Organisational structure Sustainable development management
	2-22 Statement on sustainable development strategy	Foreword by the President of the Management Board Strategy and perspectives ESG Policy
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	Reduction of emissions				11.1.2
	302-2 Energy consumption outside of the organisation		Not applicable	Not applicable	Disclosure omitted	11.1.3
	302-3 Energy intensity	Reduction of emissions				11.1.4
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	Water and effluents management				11.6.2
	303-2 Management of water discharge-related impacts	Water and effluents management				11.6.3
	303-3 Water withdrawal	Water and effluents management				11.6.4
	303-4 Water discharge	Water and effluents management				11.6.5
	303-5 Water consumption	Water and effluents management				11.6.6
GRI 304: Biodiversity 2016	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Biodiversity LNG Terminal in Świnoujście – environmental impact Baltic Pipe – environmental impact FSRU Program in the Gulf of Gdańsk – environmental impact				11.4.2
	304-2 Significant impacts of activities, products and services on biodiversity	LNG Terminal in Świnoujście – environmental impact Baltic Pipe – environmental impact FSRU Program in the Gulf of Gdańsk – environmental impact				11.4.3
	304-3 Habitats protected or restored	LNG Terminal in Świnoujście – environmental impact Baltic Pipe – environmental impact FSRU Program in the Gulf of Gdańsk – environmental impact				11.4.4
	304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity LNG Terminal in Świnoujście – environmental impact				11.4.5
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions and substances emitted into the atmosphere (in Mg eCO₂e)	Reduction of emissions				11.1.5
	305-2 Energy indirect (Scope 2) GHG emissions	None	Not applicable	Not applicable	Disclosure omitted	11.1.6
	305-3 Other indirect (Scope 3) GHG emissions	None	Not applicable	Not applicable	Disclosure omitted	11.1.7
	305-4 GHG emissions intensity	None	Not applicable	Not applicable	Disclosure omitted	11.1.8
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	Waste management				11.5.2
	306-2 Management of significant waste-related impacts	Waste management				11.5.3
	306-3 Waste generated	Waste management				11.5.4 11.8.2
	306-4 Waste diverted from disposal	Waste management				11.5.5
	306-5 Waste directed to disposal	None	Not applicable	Not applicable	Disclosure omitted	11.5.6
GRI 306: Effluents and Waste 2016	306-3 Significant spills	None	Not applicable	Not applicable	Disclosure omitted	11.8.2
Material topic: Mitigating negative social impacts of investment projects in progress
GRI 3: Material Topics 2021	3-3 Management of material topic	Environmental Declaration Social responsibility				11.15.1
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programs	Cooperation with Suppliers Social responsibility Social and educational projects				11.15.2
Material topic: Sustainable development strategy
GRI 3: Material Topics 2021	3-3 Management of material topic	Sustainable development management Strategy and perspectives ESG Policy
GRI 2: General Disclosures 2021	2-12 Role of the highest governance body in overseeing the management of impacts on the economy, environment and people	Sustainable development management
	2-13 Delegation of responsibility for managing impacts	Sustainable development management
	2-14 Role of the highest governance body in sustainability reporting	Sustainable development management
	2-22 Statement on sustainable development strategy	Sustainable development management Strategy and perspectives ESG Policy

* Disclosures omitted from the individual indicators were not identified as falling within the scope of material topics to be reported.

Disclosure 401-3 does not fall within the material topic 'Employment conditions and employee-friendly workplace’ since in the process of material topic analysis it was considered in the context of the organisational culture with emphasis on diversity (transparent remuneration system, clear promotion criteria, no discrimination), which does not include the number of persons on parental leave.

Disclosure 203-2 does not fall within the material topic 'Transmission network capacity, infrastructure quality, development plans’, since in the process of material topic analysis it was considered not in the economic but in the operational context.

Disclosure 204-1 does not fall within the material topic ‘Sustainable supply chain’ since the impact on the local economy was examined as part of another topic that was not identified by stakeholders as material.

Disclosure 414-1 does not fall within the material topic ‘Sustainable supply chain’ since it was considered in the context of extant suppliers; however, the chapter 'Cooperation with Suppliers’ reported on the update of the 'Code of Conduct for Suppliers’ which included the issue of respecting human rights.

Disclosure 414-2 does not fall within the material topic ‘Sustainable supply chain’ since it was in part embedded in other analysed topics that were not indicated as material, and the issues contained in this disclosure are partly described under other material topics, such as ‘Mitigating negative social impacts of investment projects in progress’.

Disclosure 201-1 does not fall within the material topic ‘Role in the energy transition’ since in the process of material topic analysis it was considered in the context of reducing CO2 emissions, which includes neither direct economic value generated, economic value distributed nor economic value retained.

Disclosure 302-2 does not fall within the material topic ‘Mitigating environmental impact’ since in the process of material topic analysis, the topic involving energy consumption and initiatives for its reduction was considered separately and was not identified as material.

Disclosures 305-2, 305-3 and 305-4 do not fall within the material topic ‘Mitigating environmental impact’ since in the process of material topic analysis, the issues involving emissions and initiatives for their reduction were considered separately and were not identified as material.

Disclosures 306-5 and 306-3 (GRI Standard GRI 306: Effluents and waste) do not fall within the material topic ‘Mitigating environmental impact’ since in the process of material topic analysis the matters related to waste and effluents management, including the initiatives for their reduction, as well as to water withdrawal, consumption and discharge, were addressed separately and were not identified as material. Accordingly, the disclosures that best describe the environmental impact of the organisation were ascribed to the selected material topic.

Topics identified in the Sector Standards not considered material

TOPIC	EXPLANATION
GRI 11: Oil and Gas Sector 2021
11.2 Climate adaptation, resilience, and transition	The topic was not identified as material during materiality analysis. At this stage the Company does not have a mechanism to report on the impact of climate change on the Company’s operations and revenues.
11.3 Air emissions	The topic was not identified as material during materiality analysis
11.7 Closure and rehabilitation	The topic was not identified as material during materiality analysis
11.12 Forced labor and modern slavery	The topic was not identified as material during materiality analysis. The Company’s operations within the EU and compliance with national laws oblige the Company to adhere to the highest standards of labour law.
11.13 Freedom of association and collective bargaining	The topic was not identified as material during materiality analysis
11.16 Land and resource rights	The topic was not identified as material during materiality analysis
11.17 Rights of indigenous peoples	The topic was not identified as material during materiality analysis
11.18 Conflict and security	The topic was not identified as material during materiality analysis
11.19 Anti-competitive behaviour	The topic was not identified as material during materiality analysis
11.20 Anti-corruption	The topic was not identified as material during materiality analysis
11.21 Payments to governments	The topic was not identified as material during materiality analysis
11.22 Public policy	The topic was not identified as material during materiality analysis

THE UN 2030 AGENDA FOR SUSTAINABLE DEVELOPMENT		PLACE IN THE REPORT
	NO POVERTY	Employees
	GOOD HEALTH AND WELL-BEING	Employees
	QUALITY EDUCATION	Employees Business environment Social responsibility
	GENDER EQUALITY	Ethics Employees
	CLEAN WATER AND SANITATION	Environmental protection
	AFFORDABLE AND CLEAN ENERGY	Strategy and perspectives Operations and investment projects
	DECENT WORK AND ECONOMIC GROWTH	Employees Business environment
	INDUSTRY, INNOVATION AND INFRASTRUCTURE	Strategy and perspectives Business environment Operations and investment projects
	REDUCED INEQUALITIES	Ethics
	SUSTAINABLE CITIES AND COMMUNITIES	Operations and investment projects
	RESPONSIBLE CONSUMPTION AND PRODUCTION	Environmental protection
	CLIMATE ACTION	Strategy and perspectives Environmental protection Social responsibility
	LIFE BELOW WATER	Environmental protection
	LIFE ON LAND	Environmental protection
	PEACE, JUSTICE AND STRONG INSTITUTIONS	Ethics

GRI content index

Content index in accordance with GRI Standards

Topics identified in the Sector Standards not considered material

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