• BP-1

The Sustainability Statement has been prepared in accordance with applicable regulations: the Accounting Act of 29 September 1994, the Act of 6 December 2024 Amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight and Certain Other Acts, Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, together with Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021, 2021/2178 of 6 July 2021, and 2022/1214 of 9 March 2022, as well as Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards.

From PZU Group's perspective, the Sustainability Statement is an integral part of Sustainability Reporting.

For the purposes of PZU Group Management Report and related processes, the “Sustainability Statement” and “Sustainability Reporting” are treated as synonymous.

PZU Group’s sustainability statement has been prepared in consolidated form and covers the PZU Group’s operations for the period from January 1, 2024 to December 31, 2024. The scope of consolidation has been prepared in accordance with the principles adopted for the PZU Group’s Consolidated Financial Statements, at the same time, due to low materiality in terms of impacts, risks and opportunities related to related to sustainability, PZU Group has excluded certain entities, the differences in consolidation between the Sustainability Statement and the Consolidated Financial Statements are further described in the “Notes to the Sustainability Statement” section. In this Statement, PZU Group is understood to mean all entities included in the scope of consolidation of the Statement, unless otherwise noted in specific sections of the Statement

PZU Group’s value chain, including upstream and downstream activities, was taken into account in preparing the statement. The PZU Group did not take the opportunity to omit information on intellectual property and innovation results.

The sustainability statement has been attested with limited assurance in accordance with the National Standard on Attestation Services for Sustainability Reporting 3002 PL and the National Standard on Attestation Services Other than Audits and Reviews 3000 (Z), as amended by International Standard on Attestation Services 3000 (Revised) “Attestation Services Other than Audits and Reviews of Historical Financial Information,” under which the attestation was performed.

For details on the basis for the preparation of the statement, see the section Notes to the Sustainability Statement.

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Notes to the Sustainability Statement