ccc_2024-04-30

Non-financial report of the Mostostal Warszawa Group for 2023

TABLE OF CONTENTS

GENERAL INFORMATION ................................................................................................... 3

ESRS 2 GENERAL DISCLOSURES .......................................................................................... 3

ENVIRONMENTAL INFORMATION ................................................................................... 25

E1 CLIMATE CHANGE .......................................................................................................... 25

E2 POLLUTION ................................................................................................................... 29

E3 WATER AND MARINE RESOURCES ................................................................................... 30

E4 BIODIVERSITY AND ECOSYSTEMS ................................................................................... 32

E5 RESOURCE USE AND THE CIRCULAR ECONOMY ............................................................... 33

EU TAXONOMY ................................................................................................................... 35

INFORMATION ON SOCIAL ISSUES ................................................................................ 52

S1 PERSONS WORKING FOR THE ENTERPRISE...................................................................... 52

S2 EMPLOYEES IN THE VALUE CHAIN ................................................................................... 58

S3 AFFECTED COMMUNITIES ............................................................................................... 60

S4 CONSUMERS AND END-USERS ........................................................................................ 62

INFORMATION RELATED TO GOVERNANCE ................................................................ 64

G1 BUSINESS PRACTICES ................................................................................................... 64

ANNEXES ........................................................................................................................... 69

General information

ESRS 2 General Disclosure

BP-1 General basis for making sustainability statements

The non-financial report of the Mostostal Warszawa Capital Group has been prepared in

accordance with Article 49b of the Accounting Act of 29 September 1994 for Mostostal

Warszawa S.A. and in accordance with Article 55(2b) to (2c) for the Mostostal Warszawa

Group (hereinafter Mostostal Group; Mostostal Warszawa Group). The report also makes

disclosures in accordance with the provisions of Regulation (EU) 2020/852 of the European

Parliament and of the Council of 18 June 2020 on establishing a framework to facilitate

sustainable investment. This report has been prepared on the basis of the ESRS standards

(introduced by Commission Delegated Regulation (EU) 2023/2772), but does not maintain

full compliance with the ESRS standards that will be mandatory for Mostostal Warszawa

Group from the financial year 2024. All references to these standards should be understood

as inspiration in terms of form, scope and detail.

The information, data and indicators and statements contained in the report refer to the

parent company Mostostal Warszawa S.A. and the Mostostal Warszawa Capital Group,

unless otherwise indicated. Where data was not available, an estimation method was used.

The report includes sustainability information on Mostostal Warszawa S.A. and the Mostostal

Warszawa Group for the period from 1 January 2023 to 31 December 2023. The scope of

consolidation in this report is the same as for the consolidated financial statements for 2023.

As at 31 December 2023, the Group comprised five companies:

 Mostostal Warszawa S.A. - parent company

 AMK Kraków S.A.,

 Mostostal Kielce S.A.,

 Mostostal Płock S.A.,

 Mostostal Power Development Sp. z o. o.

Information on value chain estimates and sources of uncertainty in estimates and results are

disclosed with the individual ESRS topics. The Group has not taken the opportunity to omit

specific information on intellectual property, know-how or innovation results.

This report has not been externally verified.

Mostostal Warszawa Group's value chain formed the basis of the materiality study and its

analysis provided an in-depth understanding of the impact of the Group's activities on ESG

issues. Mostostal Warszawa Group's upstream activities are mainly related to the

procurement of raw materials, construction materials, components and equipment and the

use of subcontractors. Mostostal Warszawa Group's downstream activities are related to the

provision of complex construction, road and rail projects, the sale of bitumen and the disposal

of precipitation.

Mostostal Warszawa Group does not benefit from an exemption from the obligation to

disclose information on expected events or matters under negotiation pursuant to Article

19a(3) and Article 29a(3) of Directive 2013/34/EU.

BP-2 Disclosure in relation to special circumstances

This is the first report prepared on the basis of ESRS standards, so Mostostal Warsaw Group

reports no changes in the way the sustainability statement is prepared or presented.

Mostostal Group has corrected the greenhouse gas emission value in this report in scope 1.

The value has been corrected for the Group from a value of 344.94 Mg CO2e to a value of

4,182.9 Mg CO2e. The error was due to an incorrect conversion of the emission value for

diesel.

Mostostal Warszawa CG does not deviate from the time horizon defined by the CSRD and

reports issues in accordance with the time horizon given in ESRS 1 section 6.4 Definition of

the terms 'short, medium and long-term' for reporting purposes. None of the quantitative

measures and monetary amounts are subject to a high level of uncertainty.

Mostostal Warszawa Group does not disclose information in the report on the basis of other

regulations or generally accepted interpretations and standards on sustainability reporting.

Mostostal Warszawa Group does not incorporate the information by reference.

The topics covered by ESRS E4, ESRS S1, ESRS S2, ESRS S3, ESRS S4 have been

considered material as a result of the materiality test and are reported in this report.

GOV-1 Role of administrative, management and supervisory bodies

As at 31 December 2023, the Supervisory Board consists of 6 members, of which 2 are

independent members. During the reported period from 1 January 2023 to 31 December

2023, 100% of the members of the Supervisory Board were men, composed of:

 Antonio Muñoz Garrido - Chairman of the Supervisory Board

Director of the Specialised Business Unit for Railways and Tunnels and Director of

Construction for the North Atlantic Area at ACCIONA Construcción. He was educated at

Universidad Politécnica de Madrid and CEREM International Business School. He has been

involved with ACCIONA since 1994 when he started as Head of Technical Office and Quality

Control to later hold the positions of Project Manager, Head of Construction Department in

Madrid, Head of Construction Department at Consorcio Constructor Araucaria in Chile, Head

of Construction Department. Specialised Business Unit for Railways and Tunnels and

Director of Construction for Australia and Canada. Since 2017, he has been Director of the

Specialised Business Unit dealing with Railways and Tunnels and, since 2019, Director of

Construction for the North Atlantic Area.

 Javier Lapuente Sastre - Vice-Chairman of the Supervisory Board

Chief Financial Officer at Acciona Construcción 0f September 2020. He obtained his

economic and business education at IESE Business School in the Management

Development Programme (PDD) and the Complutense University of Madrid. He has gained

experience at ACCIONA since 1996, when he started as Finance and Administration

Manager at ACCIONA AIRPORT SERVICES. He worked as a Partner at TENNISPOOL S.L.

- SPORT BUILDING S.L. in Madrid (entity responsible for the construction of sports facilities

(swimming pools, tennis courts and padel courts), Control and Budgeting Manager at

Acciona Eólica CESA - Alabe Sociedad de Cogeneración, Planning and Management

Director at ACCIONA ENERGÍA. CFO at Acciona Trasmediterranea, an entity operating in

the ferry transport industry, and CFO at Acciona Services, an entity responsible for airport

operations, waste collection and disposal, city cleaning and gardening, mobility services,

facilities management.

 Javier Lapastora Turpín - Member of the Supervisory Board (independent)

Director and Chairman of the Audit Committee at AEDAS HOMES, SA, Director and

Chairman of the Audit Committee at Banco Alcalá, SA and at Servicios Financieros Carrefour

EFC, SA. Founder and co-manager at Kilmore Management Services, SL, Tullamore

Properties, SL and Connemara Properties, SL. Chief Executive Officer at Glendalough

Investments, SL, Clonmacnoise Developments, SL and Bazkariak Kalitate, SL. Member of

the Economic Council of the Archdiocese of Madrid. He has professional experience with

PricewaterhouseCoopers, where he was pratner from 2003 to 2025, and prior to that he

worked as Assurance Leader (Audit, Capital Markets, GRC and IT Security), Member of the

Global Assurance Leadership Team, Member of the Executive Committee, and General

Manager at PwC Auditores, He holds a Bachelor's Degree in Economics from the CUNEF

Business School, and is a lecturer at IE(Instituto de Empresa) Business School. He is a

member of the Advisory Committee of CNMV (regulator of the Spanish Stock Exchange)

Member of the Board of Directors of ICJCE (Institute of Chartered Accountants in Spain) and

ROAC (Chartered Accountants in Spain).

 Neil Roxbourgh Balfour - Member of the Supervisory Board

He graduated from Ampleforth College and obtained his law degree and barrister's degree

from Oxford (Middle Temple). He was a Member of Parliament, worked in merchant banking

(Baring Brothers and the European Banking Company), served as Chairman and Managing

Director of York Trust, was Chairman of the Trustees of the Ripon Cathedral Trust Fund, and

led the buy-out of York Trust following its 1989 reverse takeover by Babcock & Brown (UK).

In the 1990s he created KP Konsorcjum (KPK), in joint venture with City Bank Handlowy,

Paine Webber and KPMG, and introduced Acciona to Poland. From 2001 to 2002, he served

as President and Executive Director of Acciona's Polish affiliate, Mostostal Warszawa S.A.

In 2005, he created a private real estate investment company - Augusta I Ltd dealing with

investments in Polish office and residential properties and a property development company

(Mermaid Properties). In 2007, he became Chairman of Landkom International Plc, the first

Ukrainian company to be listed on the AIM (Alternative Investment Market) floor of the

London Stock Exchange. He was a member of the Committee on Budgets and

the Committee on Economic and Monetary Affairs of the European Parliament, was a

member of the Board of Directors of one of the largest commercial banking concerns in

Europe, and created one of the first private wealth management companies in Central and

Eastern Europe and one of the best property development companies in Poland. He has

many years of management experience, having served for many years as Chairman or

Board member of a number of listed companies in London, São Paulo and Warsaw, and in

a number of international equity funds.

 Ernest Podgórski - Member of the Supervisory Board (independent)

Member of the Supervisory Board and member of the Audit Committee of Mostostal

Warszawa since 2016. Graduate of the Faculty of Economics and the Faculty of

Management at the University of Gdańsk, PhD in management science with a specialisation

in accounting. Chartered accountant, expert in the area of accounting for EU funds.

Completed a number of specialised courses in IAS/IFRS, SOX, fraud audit, internal controls,

corporate governance or the European Single Reporting Format (ESEF), including the XBRL

language. Since 2008, he has been a member of the Accounting Standards Committee of

the Minister of Finance. From 2019, he is affiliated with the Association of Certified Fraud

Examiners. Author of a number of accounting publications and commentaries on

amendments to accounting and tax law. From 2000 to 2003, he was affiliated with the School

of Management in Gdańsk, from 2006 to 2018 he was a lecturer and researcher at the Sopot

School of Management. He gives lectures on accounting and auditing at universities, as well

as mandatory trainings for statutory auditors on HKFRS, IAS/IFRS and ISA. He actively

contributes to the professional self-government of statutory auditors. From 2012 to 2015 as

Treasurer and from 2015 to 2017 as a member of the National Council of Statutory Auditors.

Since 2017 he has been a member of the Examination Board for candidates for chartered

accountants in Warsaw. In the period 07/2020 - 01/2021, he served as a member of the

Supervisory Board of VRG S.A. (he was delegated to temporarily act as Vice President of

the Management Board for financial matters). In addition, he serves as a member of the

Supervisory Board of W.KRUK S.A., a subsidiary of VRG S.A.

 Javier Serrada Quiza - Member of the Supervisory Board

Graduate in Law from the Public University of Navarra. He also received a Master in

Business International from ESIC Business & Marketing School and a Master in Law from

Northwestern University of Chicago. He holds a certificate in Business Administration from

IE Business School. Since 30 November 2017, he has been Legal Director at Acciona

Infraestructuras. Since April 2016, he worked at Nordex as Deputy General Counsel. In

2005, he joined the Acciona Group, working for Acciona Windpower, where he served as

Legal Director. From 1999 to 2005, he was a senior lawyer at Zubiri & Zudaire, and from

1997 to 1999 he worked at the Pamplona City Council.

The members of the Management Board are appointed by the Supervisory Board and, as at

31 December 2023, the members of the Management Board were four men, none of whom

represent employees or other persons providing labour. The Management Board consists

of:

 Miguel Angel Heras Llorente - President of the Management Board

President of Mostostal Warszawa S.A. since 2018 and also President of the Management

Board of Acciona Industrial S.A. since May 2021. From 2012 to 2016. he was a member of

the Management Board of Mostostal Warszawa S.A., where he served as Vice President of

the Management Board, General Director. He also sat on the supervisory boards of the

subsidiaries Mostostal Power Development Sp. z o.o. and Mostostal Płock S.A. From April

2016 to May 2021, he served as Director of Digital Transformation at ACCIONA

Infraestructure. He obtained the title of Roads, Canals and Harbours Engineer in 1985; he

completed a specialised course in the design, calculation and structural details of concrete

structures in construction. In 2010, he participated in the Executive Training Programme at

IE Business School. He started his career as a Design Engineer at IBERINSA, where, among

other things, he designed the drainage system for a metro project in Colombia. From 1988

to 1992, he was Team Leader of Works at ENTRCANAES y TAVORA, where he participated

in numerous infrastructure and rail projects. During the next 5 years, he managed numerous

contracts in both Spain and South America. The projects were carried out by numerous

consortia, including the consortium of ENTRCANAES y TAVORA and DYWIDAG y FCC,

involved in the construction of the metro line in Medellín (Colombia). In 1997, ENTRCANAES

y TAVORA and CUBIERTAS were merged to form NESCO ENTRECANALES CUBIERTAS,

and Miguel Angel Heras Llorente continued his career with the merged company, where he

initially held the position of National Director in Colombia, later National Director in Colombia

and Venezuela, and since 2001 also in Puerto Rico. During this period, he managed

construction projects including roads, motorways, railways, tunnels, aqueducts, sewage

treatment plants and port renovations, among others. One of the key projects was the

extension of the public rail transport system and the construction of a wastewater treatment

plant in Puerto Rico carried out between 2001 and 2003. From 2004 to 2006, he held the

position of General Manager of Concessions in Chile. From 2006 to 2009, he served as

Deputy General Manager of the Concessions Department at ACCIONA S.A.. From 2010 to

2012, he became General Manager of the Asia, Australia, Africa area at ACCIONA S.A.

 Jorge Calabuig Ferre - Executive Vice-President of Production

Member of the Management Board of Mostostal Warszawa S.A. since 2017 and Vice

President of the Management Board since 2018. He is also a Member of the Management

Board in Mostostal Power Development Sp. z o.o. and sits on the Supervisory Boards of

Mostostal Warszawa S.A.'s subsidiaries (Mostostal Płock S.A., Mostostal Kielce S.A. and

AMK Kraków S.A.). In 2003 he graduated from the Polytechnic University of Valencia,

Faculty of Civil Engineering, specialising in transport and urban planning. In 2003 he

defended his engineering master's thesis at the University of Rostock, Germany, and in 2020

he completed his MBA at the EOI Escuela de Organización Industrial (Business School) in

Madrid. He has been involved in general contracting since the beginning of his career. From

2003 to 2006, he held positions ranging from Construction Manager to Technical Director.

With the Acciona Group since 2006. On behalf of the Spanish company, in 2006-2008 he

supervised the modernisation of the Kiezmark - Jazowa section of the national road No. 7 in

Poland. In 2008-2009, he also coordinated the multi-stage bid preparation process for the

Mostostal Warszawa/Acciona Infraestructuras consortium for the construction of the second

metro line in Warsaw. From 2009 to 2013, he held the position of Technical Director at

Acciona Infraestructuras Branch in Poland. Since 2014, he managed the Controlling and

Procurement Department at Mostostal Warszawa S.A.. As Controlling and Procurement

Director, he was also responsible for managing the procurement process for one of the

Company's largest contracts - the construction of power units No. 5 and 6 at the Opole Power

Plant.He is a Council Member of the Polish Construction Industry Employers' Association for

the term of office 2020-2024 and a Council Member of the Polish-Spanish Chamber of

Commerce for the term of office 2022-2024.

 Jacek Szymanek - Member of the Management Board for Management and

Administration

Member of the Management Board of Mostostal Warszawa S.A. since 2012. With his

appointment to the Company's Management Board, he became responsible for the area of

organisational support, supervising the work of the Departments: Human Resources,

Administration, IT and Business Application Support, Health and Safety, R&D, PR,

Management Systems, Secretariat, Digital Transformation and Construction Support. Since

July 2019, he has also served as President of the Management Board of Mostostal Płock

SA, a subsidiary. He also sits on the Supervisory Boards of Mostostal Kielce SA, AMK

Kraków S.A and Mostostal Power Development Sp. z o.o.. He is a graduate of the Academy

of Physical Education in Warsaw with a specialisation in coaching and Master of Business

Administration studies organised by the French Institute of Management. He has completed

a whole range of specialist training courses in management, finance and human resources.

For many years, he has been involved in personnel management. He had the opportunity to

learn the specifics of various industries while working in global corporations. During his

studies, from 1990 to 1994, he began his career in the international fashion companies

LeviStrauss and House of Carli Gry, holding operational positions. From 1995 to 1999 he

was associated with Pepsico, where he was responsible for HR support for the operational

part of the organisation. From 1999 to 2004, he was Deputy HR Director for compensation

and employee benefits at the insurance company Commercial Union (now Aviva). Between

2004 and 2005, he worked at the European Leasing Fund as Director responsible for the

entire area of personnel management. In 2005, he took up the position of HR Director at FM

Polska, an international logistics company, where, for 6 years, he was responsible for the

development and shaping of the human resources management policy within the FM Logistic

Group. Since September 2011, he has been working for Mostostal Warszawa SA, where he

started as Director of the Human Resources Office.

 Carlos Resino Ruiz - Board Member for Finance

Member of the Management Board of Mostostal Warszawa SA. since 2020 and a Member

of the Management Board in Mostostal Power Development Sp. z o.o. and a Member of the

Supervisory Boards of Mostostal Płock S.A., Mostostal Kielce S.A. and AMK Kraków S.A.

Graduated from the Executive Master Program at the IESE Business School of the University

of Navarra in 2000 and in 2009. MBA at the Escuela de Organización Industrial

(Postgraduate School of Engineering Preparation). From 1993 to 1995, he was Finance

Director at Acciona on the Impregilo - Torno - Al. Wahda Power project in Morocco. From

1995 to 1997, he was Regional Finance Director of Acciona in Morocco. From 2000 to 2010,

he was CFO of the Centre Area and the Engineering Construction Area at Acciona

Infraestructuras. From May 2010 to February 2013, he served as Economic and Financial

Director at Acciona Ingeniería SA. From 2013 to 2016 he was associated with Mostostal

Warszawa SA, where he held the positions: CFO and Member of the Management Board for

Finance, as well as in Group companies: he was Member of the Management Board of

Mostostal Power Development and Member of the Supervisory Boards of AMK Kraków SA,

Mostostal Płock SA, Mostostal Kielce SA and Mieleckie Przedsiębiorstwo Budowalne SA.

From 2016 to 2020, he was CFO at Acciona Infraestructuras Middle East, where he

managed Acciona's finances in the Middle East participating in key projects implemented by

Acciona Construcción (Dubai Metro 2020), Acciona Industrial (Dewa III 800 MW photovoltaic

plant - Dubai) and Acciona Agua (SWRO Jebel Ali desalination plant in Dubai, SWRO Al

Khobar I, II and Shuqaiq desalination plants in Saudi Arabia, UHP SWRO Umm Al Houl

desalination plant in Qatar).

Although the responsibility for overseeing impacts, risks and opportunities at management

level is not formally written into the terms of reference, the persons responsible for these

issues are:

 Member of the Management Board for Management and Administration - Jacek

Szymanek

 Board Member for Finance - Carlos Resino Ruiz.

Sustainability responsibilities are delegated to each level and to all Group companies.

The Group has not started the process of setting sustainability targets in 2023, so the

regulators are not involved in setting targets or monitoring their implementation at this stage.

However, the Group, as part of the Acciona Group, plans to transpose Acciona's

sustainability goals into its business model.

With regard to sustainability and ESG, the Board of Directors is the body that approves

strategic plans and actions and is responsible for their implementation. The Board is kept

informed of the progress and results of the work on the various strategic sustainability

projects.

The Supervisory Board has a primarily supervisory role and has collegial responsibility for

the functions it performs. In terms of sustainability, the Supervisory Board is the body that

oversees the implementation of strategic plans, policies and solutions and has an advisory

function.

GOV-2 Information provided to the entity's administrative, management and

supervisory bodies and the sustainability issues they undertake

During the current reporting period, the authorities were informed of significant impacts, risks

and opportunities in the area of sustainability during the process of mapping the results of

the materiality study, a presentation of the new obligations imposed on companies by the

CSRD Directive and other ESG regulations carried out by external experts. On sustainability

issues, Mostostal Warszawa Group cooperates with the external consultancy

MATERIALITY.

GOV-3 Mainstreaming sustainability-related outcomes into incentive schemes.

Mostostal Warszawa S.A. has an adopted remuneration policy for the Management Board

and the Supervisory Board, which takes into account the principles of granting fixed and

variable remuneration to members of the bodies.

In accordance with the Policy, members of the Supervisory Board receive a fixed

remuneration. The amount of remuneration shall be determined and adopted by a resolution

of the General Meeting. The exception is members of the Supervisory Board who are

simultaneously employed in any of the Acciona S.A. Group companies under an employment

contract or other legal relationship. In this case, they do not receive remuneration for their

functions on the Supervisory Board of the Mostostal Group.

Members of the Executive Board receive fixed remuneration on the basis of an Employment

Contract or other legal relationship, the scope and form of remuneration of which is agreed

between the Executive Board Member concerned and the Company represented by the

Supervisory Board. In addition, the Management Board Members receive variable

remuneration in the form of an annual bonus, in accordance with the contract constituting

the basis of their employment, with a maximum of 40% of the annual fixed remuneration.

Payment of the bonus depends on the level of achievement of the Company's annual targets

and the Member's individual annual targets, as set by the Supervisory Board.

The criteria for awarding the bonus take into account the issue of sustainability, among

others, increasing employee motivation and involvement, reducing the Company's negative

impact on the environment, reducing the nuisance of the Company's activities on local

communities, promoting involvement in environmental and charitable activities, involvement

in research and development activities.

GOV-4 Due diligence statement

The Mostostal Group, in all its activities, is committed to:

 respect and fulfilment of all human rights,

 avoiding and minimising negative impacts on respect for human rights,

 to conduct appropriate due diligence processes on the entities with which it interacts.

Elements of the due diligence process are present in different areas of the business:

Table 1: GOV-4 Due diligence elements

GOV-5 Risk management and internal controls over sustainability reporting

The Management Board of Mostostal Warszawa has introduced a risk management process

in the Company to identify and assess potential events that may affect Mostostal Warszawa,

manages them within the limits of accepted risk acceptance parameters and ensures an

appropriate level of security for the achievement of set objectives. The risk management

process takes into account all risks associated with the operations of Mostostal Warszawa's

business units and applies to all Group companies.

Mostostal Warszawa S.A. has Procedure No. PJ-19 "Internal Audit" in operation. Its purpose

is to present the procedure for carrying out internal audits in order to assess the

functioning of the Integrated Management, Health, Safety and Environmental System. The

procedure operates in the Capital Group. The procedure defines how internal audits are

conducted, including how the audit is prepared and conducted, as well as the scope of the

audit report and post-audit activities.

There were no sustainability reporting audit activities in 2023.

Mostostal Warszawa has a procedure for managing occupational risks and environmental

risks and opportunities for individual investments. The procedure is in force in all Mostostal

Warszawa Group companies covered by the Integrated Management System and includes

the process of analysis and assessment of occupational risk, together with mitigating actions,

and a description of the process of analysis and assessment of environmental risk, together

with mitigating actions and ways of monitoring, and ways of estimating environmental

opportunities and actions strengthening environmental opportunities for specific

investments.

SBM-1 Strategy, business model and value chain

Mostostal Warszawa Group operates in the construction and assembly services sector and

production of metal structures and their parts. Acting as a general contractor, it carries out

investments in all key sectors of the construction market at home and abroad. The Mostostal

Warszawa Group brings together companies involved in a wide range of design and

execution activities in all market segments, from residential construction through specialist

structures for heavy industry to the production and supply of metal structural components.

The core of the Group consists of the companies Mostostal Warszawa SA, AMK Kraków SA,

Mostostal Kielce SA, Mostostal Płock SA, with extensive experience in the oil & gas, energy

and environmental protection sectors, pursuing a common strategy for the development of

the production, commercial and marketing offer. The consolidated Capital Group also

includes Mostostal Power Development Sp. z.o.o.- a Special Purpose Vehicle of Mostostal

Warszawa established for the construction of power units nos. 5. and 6. at the Opole Power

Plant.

Mostostal Warszawa Group's strategy takes into account sustainability issues, including:

 the development of sustainable construction activities leading to increased

profitability and added value for shareholders,

 developing partnerships with contractors,

 maintaining the accident rate at zero.

Basic elements of the due diligence process

Points in the sustainability

statement

a) Consideration of due diligence in management, strategy and business

model

S1-1, S2-1 S3-1, S4-1, E4-2

b) Engagement with affected stakeholders at all key stages of the due

diligence process

S1-2, S2-2, S3-2, S4-2

c) Identification and assessment of adverse effects

SBM-3, IRO 1

d) Take action to reduce identified adverse impacts

S1-3, S2-3, S3-3, S4-3

e) Monitoring the effectiveness of these efforts and providing relevant

information in this regard

E4-3, S1-17,S2-4, S3-4, S4-4

GK Mostostal Warszawa is not active in the fossil fuel, chemical production, controversial

weapons production, tobacco cultivation and production sectors. It does not have

established sustainability targets for significant product and service groups, customer

categories, geographical areas and stakeholder relationships.

Mostostal Warszawa Capital Group value chain:

Mostostal Warszawa Capital Group's value chain analysis covers the entire area of strategic

management. The chain includes all the activities of the group that lead to the creation of

value for the buyer. Mostostal Warszawa Capital Group's value chain was identified during

the materiality study in order to assess opportunities, risks and threats in key areas of the

company's operations, as well as to identify key stakeholders.

1. Own operations:

Mostostal Warszawa Group operates in the following construction process areas:

 design,

 production of bituminous masses,

 quality control,

 certification,

 R&D,

 performance

In addition, in support of the aforementioned business areas, there are organisational units

within the Mostostal Group that perform management and support functions. These include

the sales and bidding offices and departments, the administration office, the HR office, the

integrated management system office, the health, safety and environmental office, the

finance, the accounting office, the controlling office, the investor relations department, the

legal office, the compliance department, the risk management office, the control and internal

audit office, and the IT, digitalisation and cyber security office.

2. Upstream

The upstream value chain, upstream, primarily comprises:

 in tier 1:

 suppliers of raw materials and materials as well as components and equipment

 contractors who carry out the following works on behalf of Mostostal Warszawa

Group companies: macro-investment works, excavations, embankments,

substructures, pavements, finishing works, street elements, engineering works,

water and sewage networks, drainage networks, heat, gas and electricity networks,

traffic lights, road system lighting, railway works and tunnel works.

 design offices (architects and engineers), who are responsible for project

implementation

 companies responsible for additional support services: cleaners, security guards,

utility providers, property maintenance companies.

 in tier 2:

 subcontractors carrying out work for contractors,

 electricity and heat producers,

 vehicle fuel suppliers,

 suppliers of raw materials and supplies.

 cradle to tier 3+

 construction raw materials - the most important include: asphalts, cement,

concrete, steel.

 raw materials for asphalt production: bitumen, aggregates and additives

 energy raw materials, including natural gas, diesel, fuel oil, coal and others.

3. Downstream

In the downstream value chain, the most relevant customer and end-user groups of

Mostostal Warszawa Group have been identified.

Clients can be categorised into types in relation to the type of assignment and these are:

 investors,

 developers,

 local authorities and public institutions

 customers purchasing bituminous masses

The end users of Mostostal Warszawa Group's products and investments are:

 local communities functioning at investments realised by Mostostal Warszawa CG

 residents and building users,

 drivers and other road users.

 users of railway infrastructure

The management of waste generated during the construction of a project is in most cases

the responsibility of subcontractors providing services, who are waste generators and

therefore have an obligation to manage waste. Mostostal Group has control over the

management of waste by the subcontractors. If waste management is the subcontractor's

responsibility, it is stipulated in the contracts that the subcontractor is to comply with the legal

requirements in force in this respect, as well as to provide evidence in the form of Waste

Transfer Sheets when requested by the Group.

There are approximately 30 waste collectors in the Mostostal Warszawa Group and the

waste itself can be sent to a landfill, for disposal or, if possible, for reuse and recycling.

SBM-2 Stakeholder interests and opinions

As part of the materiality study, the significant stakeholders of Mostostal Warszawa Group

were identified. The strength of the stakeholder's influence on the Group and the strength of

the Group's influence on the stakeholder were examined. Ultimately, 11 material stakeholder

groups were identified: customers, financing institutions, capital market, including rating

agencies, employees, trade unions, social environment and local communities, business

partners, suppliers and subcontractors, state administration and regulators, social

organisations and industry organisations.

Cooperation is carried out with each of the relevant stakeholder groups. It is tailored to the

specific characteristics of the respective stakeholder group and to the impact the

group has on Mostostal Warszawa Group, as well as the impact the Group has on the

stakeholder group.

Mostostal Warszawa Group's significant stakeholders are:

 Customers

The Group's direct customers are public and private entities commissioning investments and

being investors in construction processes, Mostostal Warszawa Group's consumers are the

users of infrastructural and cubature objects that the Group will build.

 Funding institutions

Financial institutions are external entities servicing Mostostal Warszawa Group by providing

guarantees and bank loans, and buying shares in the group.

 Capital market, including credit rating agencies

The capital market and rating agencies, analyse the group's performance and activities in

current and interim reports and performance presentations and provide data to potential and

current investors.

 Employees

All persons employed under a contract of employment. This includes employees at all levels

of the hierarchy, from executive staff to management, as well as those working under

different types of employment contracts: probationary, fixed-term and permanent.

 Trade unions

There are two trade unions at Mostostal Warszawa Group: the NSZZ Solidarność and

Mostostalowcy in Mostostal Płock, which are involved in collaborative decision-making

processes, including on social and welfare activities, working conditions, collective

agreements, work regulations, remote working, ensuring health and safety standards in the

workplace.

 Social environment and local communities

The local community consists of groups and individuals living in the vicinity of the

investments carried out by the Warsaw Group, as well as residents of the areas adjacent to

the bitumen plants of the Mostostal Warszawa Group. The Group has a significant impact

on their living comfort, particularly on noise levels.

 Business partners

Mostostal Warszawa Group's business partners are companies with which the Group

cooperates in the framework of, for example, the exchange of knowledge and qualifications,

the development of new products or the organisation of business events.

 Suppliers and subcontractors

Mostostal Warszawa Group's subcontractors include external companies carrying out work

on the Group's construction sites. The Group's suppliers include manufacturers of building

materials for construction sites.

 State administration and regulators

The public administration has a direct influence on the implemented construction through the

issuing of decisions, i.e. inter alia building permits, environmental decisions and other

administrative decisions, among others, without which the construction process cannot be

implemented. The state administrations shape the Construction Law which directly

influences the realisation of construction at various stages of the project.

 Social organisations

These are organisations supported by Mostostal Warszawa Group, which the Group has a

direct impact on through the support implemented for them.

 Industry organisations

Organisations in the construction industry with which Mostostal Warszawa Group

cooperates. They can influence the Group through training, the transfer of best market and

regulatory-related practices.

SBM-3 Significant impacts, risks and opportunities and their interrelationship with

the strategy and with the business model

According to the updated results of the materiality test, taking into account double materiality,

the following issues were identified as material:

 Climate change [ESRS E1].

 Pollutants [ESRS E2].

 Water and marine resources [ESRS E3].

 Biodiversity and ecosystems [ESRS E4].

 Resource use and the circular economy [ESRS E5].

 Persons working for the company [ESRS S1].

 Employees in the value chain [ESRS S2].

 Impacted communities [ESRS S3].

 Consumers and end-users [ESRS S4].

 Business practices [ESRS G1].

Significant impacts

The significant impacts that Mostostal Group has on the above issues are described below.

Influence is the effect of Mostostal Group on its environment: the environment, people and

society. The impact may be actual (occurring today) or potential (not yet occurring, but likely

to do so in the future). The impact can be direct through the Group's operational activities,

but it can also be indirect, such as through its suppliers or the effects of product use.

 Climate change

Mostostal Warszawa Group has a significant impact on the issue of climate change, as its

business model is based on the execution of construction investments, mostly infrastructure

and road projects, which have a significant impact on climate change throughout the value

chain. Construction investments involve processes that result in significant carbon dioxide

emissions from the consumption of energy and fuels, from the manufacturing process of the

materials used during construction, through the construction process of the investment, to

the use stage. Mostostal Warszawa Group can and does influence the issue of counteracting

climate change by, among other things, realising investments with a reduced carbon

footprint, e.g. realising investments covered by BREEAM and LEED certification, using its

own sources of renewable energy and electrifying its car fleet.

 Pollution

Air, soil and water pollution may arise during the process of construction projects and the

use of construction materials. Mostostal Warszawa Capital Group carries out its investments

in accordance with environmental decisions and limits its negative impact on the environment

through pollution control and corrective actions in the event of any impact.

 Water and marine resources

Construction processes require large amounts of water throughout the entire value chain,

especially in downstream and in-house operations, from material production to service

delivery. Mostostal Warszawa determines the water and wastewater consumption for each

project individually in accordance with the applicable law. On some construction sites,

rainwater is collected for reuse.

 Biodiversity and ecosystems

Due to the many locations of its investments, Mostostal Group has a significant impact on

biodiversity and the state of ecosystems. As a large part of the investments are infrastructure

projects, Mostostal Warszawa Group has a significant impact on changing the use of

undeveloped land and increasing paved areas. Mostostal Warszawa Group minimises its

negative impact through actions specified in the Decision on the environmental conditions of

the project, and by providing environmental supervision and identifying environmental risks

for each investment. Environmental decisions specify all actions that must be taken during

the course of an investment with a view to protecting the natural environment, Ad hoc actions

such as protecting trees in the immediate vicinity of the investment, replanting valuable

natural specimens, and preparing the construction site in a way that prevents animals from

entering the site are implemented on each of the investments carried out. Special animal

crossings are built to protect migration routes.

 Resource use and the circular economy

The large quantities of materials and raw materials used on construction sites and the

amount of waste produced during the execution of investments contribute to Mostostal

Warszawa Group's strong influence on the issue of resource utilisation and the closed-cycle

economy. The Group has an impact on the issue of material cycles through, among other

things, efficiency in the use of materials or the use of second-cycle or recyclable materials.

 Persons providing work for the company

Mostostal Warszawa Group has a significant impact on its own employees, both office staff

and employees on construction sites. It manages this influence by following the provisions

of corporate documents, policies and procedures relating to, among other things, working

conditions, employment security, health and safety standards and opportunities for

development and levels of diversity and equality. The Group also has a Procedure for

Reporting and Handling Reports of Non-Compliance and Whistleblower Protection, a Code

of Conduct which describes the applicable Ethics and Conduct Rules.

 Employees in the value chain

The construction sector relies heavily on the services of suppliers and subcontractors, and

other workers in the value chain. A significant group of these workers are those employed

on construction sites. Although they are not directly employed by Mostostal Warszawa, the

Group has a significant influence on their employment through cooperation based on rules

and e.g. Codes of Conduct for suppliers and subcontractors, as well as ensuring appropriate

health and safety rules.

 Affected communities

Mostostal Warszawa's

Large investments carried out by Mostostal Warszawa, are usually situated in close proximity

to populated areas, so they have a significant impact on local communities both during the

construction process and after completion. Among other things, the investments may

interfere with the ability to move around and cause temporary difficulties for residents through

road obstructions or noise. Ways to reduce the impact include dialogue with residents and

other affected social groups, preparing the investment in such a way that it has as little impact

as possible, but also taking residents' voices into account during the implementation of the

investment. The safety of local communities is also important, i.e. proper protection of the

area around the investment. Ultimately, the completion of the investment often results in an

improved quality of life for the residents.

 Consumers and end-users

The consumers and end users of Mostostal Warszawa Group are mainly the users of the

investments. In the case of linear investments, these are the drivers and users of the railway

infrastructure, in the case of residential buildings - the owners and residents of these

buildings, and in the case of buildings for other purposes - the persons or companies using

the usable areas of these buildings. The Group's direct impact on these stakeholders is

limited to the execution of the investments according to schedule and the conduct of warranty

repairs.

 Business practices

Mostostal Warszawa Group has had a significant impact on the development of its corporate

culture and business practices by implementing and sustaining due diligence processes

throughout the value chain, protecting whistleblowers, implementing policies and procedures

to manage the detection and fight against corruption and bribery and nurturing relationships

with suppliers.

Significant risks and opportunities

The materiality study identified issues in which Mostostal Warszawa Group has identified

risks and opportunities. The environmental issues where risks and opportunities have been

identified relate to:

 Climate change, including energy efficiency, fuel and energy mix, greenhouse gas

emissions and climate change adaptation.

A significant risk identified in this area is the possibility of extreme weather events, i.e. e.g.

hurricanes, floods, droughts, intense rainfall. These can affect construction processes by

generating delays in the execution of investments, damage to equipment and infrastructure

and, in extreme cases, interruption or disruption to the supply chain of materials and

products. These risks are taken into account by Mostostal Warszawa Group. Each

investment undergoes a risk assessment, during which risks associated with extreme

weather events may be identified. If such risks are identified, the Group implements

measures to reduce the level of risk occurrence or measures to adapt the construction site

to the risk.

 Air, water and ground pollution

Risks may be associated with excessive emissions during construction processes which may

result in environmental pollution or may affect human safety. These risks are mitigated by

adhering to guidelines resulting from legislation, environmental impact assessments and

internal documents and procedures.

 Acquisition and use of raw materials and materials

Risks can be related to lack of access to quality materials and disrupted supply chains, which

can cause delays in investment processes. These risks are minimized by diversifying

purchases and using local suppliers, which ensures shortened supply chains.

The social issues where risks and opportunities have been identified relate to:

 Own employees, including their working conditions, equal opportunities and other

labour rights.

The risks are related to insufficient access to qualified employees. We minimize these risks

by creating a friendly working atmosphere, respecting employee rights and work-life balance.

This can reduce employee turnover and make it easier to hire new employees.

 Rights of the workers in the value chain

This risk relates primarily to the employees of subcontractors working on construction sites

carried out by Mostostal Warszawa Group. This risk is minimised by ensuring the same

health and safety procedures for subcontractors' employees as for its own employees.

 Rights of community members

Risks may arise if the project is implemented in the immediate vicinity of local communities.

If this is the case, the investment may have a potential negative impact on local communities

through the hindrance it generates or potential pollution. The Group mitigates this risk by

cooperating with the local communities, providing proper information on the activities carried

out, and carrying out the investments in accordance with the law and with the utmost care.

Risks related to corporate governance issues mainly concern business ethics, anti-

corruption and anti-bribery issues and the risk management system.

IRO-1 Description of processes to identify and assess significant impacts, significant

risks and significant opportunities

Mostostal Warszawa Group identified significant impacts, risks and opportunities through a

materiality study carried out at the end of 2022 in cooperation with the consulting firm

MATERIALITY. The study was carried out in accordance with the MAX - MATERIALITY

ASSESSMENT MATRIX version 3.0 methodology adapted to the requirements of the CSRD

Directive and to the Uniform European Sustainability Reporting Standards.

The study considered, among other sources of information, the following:

 analysis of corporate documents of Mostostal Capital Group

 comparative analysis of 11 construction sector entities from Poland and the world

 a comprehensive questionnaire survey of 30 representatives from all key

management areas in the Group (Board of Directors, senior management),

 questionnaires and structured interviews with 8 representatives of external

stakeholders from the company's environment representing groups such as financial

institutions, public administration, customers, external experts in the ESG area, a

trade journal and a non-profit organisation).

 analysis of the consolidation of the source data from the different stages of the study,

Impact materiality parameters were investigated for five stages of the value chain (1) Earlier

upstream stages, from sourcing of primary raw materials through processing, (2), Direct

suppliers, subcontractors and service providers (Tier 1 of the supply chain), (3)

Company/group operations, (4) Customers/consumers/end-users, (5) Further downstream

stages, up to the end of the product/service life cycle and waste generated.

The opinions of stakeholders influenced by the Group were taken into account at the survey

stage, deepened by interviews.

The results of the different stages of the study were consolidated. The study applied the

principle of dual materiality, consisting of financial materiality and sustainability impact

materiality. This means that the study took into account financial materiality, i.e. analysed

the risks and opportunities that the environment and society exert on the Group in relation to

the six capitals (financial capital, manufacturing capital, human capital, reputational/relational

capital and intellectual capital). In addition, the impacts that the Group has (impact

materiality) on environmental, social and corporate governance issues were analysed

through the prism of four impact parameters:

 Power of influence

 Scope of influence

 Likelihood of impact

 The possibility of remedying the effects

The materiality study carried out identified 26 issues where Mostostal Warszawa Group has

a significant impact on the environment (Impact Materiality), or where a particular area has

a significant impact on the Group (Financial Materiality). In order to determine the importance

and intensity of activities and to allocate appropriate resources, the identified material

sustainability issues were classified into 3 groups with different management priorities.

Table 2: Relevant issues

26 RELEVANT ESG ISSUES WITH DIFFERENT MANAGEMENT PRIORITIES

Significant ESG issues with the highest priority for management:

1. Energy efficiency

2. Fuel and energy mix

3. Greenhouse gas (GHG) emissions

4. Adaptation to climate change

5. Acquisition and use of raw materials and materials,

6. Generation and management of waste

7. Circular business models

8. Working conditions

9. Equal opportunities

10. Payment practices

Significant ESG issues of medium management priority:

11. Air, water and land pollution

12. Biodiversity and ecosystems

13. Space

14. Other employment rights

15. Workers' rights throughout the value chain

16. Customers'/users' rights

17. Rights of community members

18. Business ethics

19. Tackling corruption and bribery

Significant ESG issues with standard management priority:

20. Substances of concern and risk

21. Water intake and consumption

22. Sewage disposal

23. Structure and functioning of the company's authorities

24. Risk management system

25. Internal audit

26. Anti-competitive behaviour

The results of the materiality study carried out were presented to senior management of the

Mostostal Group at a validation workshop in December 2022.

in 2023, an update of the results of the materiality study took place, mapping material issues

to issues in line with the final version of the ESRS standard. The process was carried out

internally with the support of external experts and the results were validated by the Board of

Directors on 4.04.2024 in accordance with Resolution no. 14/2024/IX re: ESG materiality

testing.

IRO-2 ESRS disclosure requirements covered by the entity's sustainability

statement

As part of the materiality test, the material issues of Mostostal Warsaw Group were identified,

as set out in the table below.

Table 3: ESRS Compliance Table

Disclosure no.

Name of disclosure

Chapter in the report

ESRS 2 General disclosures

BP-1

General basis for making sustainability statements

BP-2

Disclosure in relation to special circumstances

GOV-1

The role of the administrative, management and supervisory bodies

GOV-2

Information provided to the entity's administrative, management and

supervisory bodies and the sustainability issues they undertake

GOV-3

Mainstreaming sustainability-related outcomes into incentive schemes

GOV-4

Due diligence statement

GOV-5

Risk management and internal controls over sustainability reporting

SBM-1

Strategy, business model and value chain

SBM-2

Stakeholder interests and opinions

SBM-3

Significant impacts, risks and opportunities and their interrelationship

with the strategy and the business model

IRO-1

Description of processes to identify and assess significant impacts,

significant risks and significant opportunities

IRO-2

ESRS disclosure requirements covered by the entity's sustainability

statement

ESRS E1 Climate change

E1-1

Transformation plan for climate change mitigation

E1-2

Policies related to climate change mitigation and adaptation

E1-3

Action and resources in relation to climate policy

E1-4

Climate change mitigation and adaptation objectives

E1-5

Energy consumption and energy mix

E1-6

Gross Scope 1, 2 and 3 greenhouse gas emissions and total

greenhouse gas emissions

E1-7

Greenhouse gas removal and mitigation projects financed through

carbon credits

E1-8

Internal setting of greenhouse gas emission charges

E1-9

Anticipated financial impacts from significant physical and transition risks

and potential climate-related opportunities

ESRS E2 Pollution

E2-1

Pollution-related policies

E2-2

Pollution-related activities and resources

E2-3

Pollution targets

E2-4

Air, water and soil pollution

E2-5

Substances of very high concern and substances of very high concern

E2-6

Anticipated financial impacts from pollution impacts, risks and

opportunities

E2-1

Pollution-related policies

ESRS 3 Water and marine resources

E3-1

Policies related to water and marine resources

E3-2

Activities and resources related to water and marine resources

E3-3

Objectives related to water and marine resources

E3-4

Water consumption

E3-5

Anticipated financial impacts from impacts, risks and opportunities

related to water and marine resources

ESRS E4 Biodiversity and ecosystems

E4-1

Biodiversity and ecosystem transformation plan and integration of

biodiversity and ecosystems into the strategy and business model

E4-2

Policies related to biodiversity and ecosystems

E4-3

Activities and resources related to biodiversity and ecosystems

E4-4

Biodiversity and ecosystem targets

E4-5

Impact measures related to biodiversity and ecosystem change

E4-6

Anticipated financial impacts from biodiversity and ecosystem risks and

opportunities

ESRS E5 Resource use and the circular economy

E5-1

Policies related to resource use and the circular economy

E5-2

Activities and resources related to resource use and the circular

economy

E5-3

Targets related to resource use and the circular economy

E5-4

Resources introduced into the organisation

E5-5

Resources drained from the organisation

E5-6

Anticipated financial impacts from impacts, risks and opportunities

associated with resource use and the circular economy

ESRS S1 Persons working for the enterprise

S1-1

Policies related to own labour force

S1-2

Procedures for working with your own employees and employee

representatives on influences

S1-3

Processes for bridging negative influences and channels for reporting

problems by unit employees

S1-4

Taking action on the significant impacts on its own workforce and

applying approaches to mitigate significant risks and opportunities

associated with its own workforce, and the effectiveness of these actions

S1-5

Objectives for managing significant negative impacts, enhancing positive

impacts and managing significant risks and significant opportunities

S1-6

Staff characteristics of the unit

S1-7

Characteristics of non-employees who are the entity's own employees

S1-8

Scope of collective bargaining and social dialogue

S1-9

Diversity indicators

S1-10

Adequate wages

S1-11

Social protection

S1-12

Persons with disabilities

S1-13

Training and skills development indicators

S1-14

Health and safety indicators

S1-15

Work-life balance indicators

S1-16

Wage indicators (wage gap and total wages)

S1-17

Incidents, complaints and serious human rights impacts

ESRS S2 Employees in the value chain

S2-1

Policies related to employees in the value chain

S2-2

Collaborative processes with those doing work in the influencer value

chain

S2-3

Negative impact mitigation processes and channels for employees to

report problems in the value chain

S2-4

Addressing significant impacts on value chain performers and applying

approaches to manage significant risks and opportunities related to

value chain performers and the effectiveness of these actions

S2-5

Objectives for managing significant negative impacts, enhancing positive

impacts and managing significant risks and significant opportunities

ESRS S3 Impacted communities

S3-1

Policies related to impacted communities

S3-2

Influence collaboration processes with affected communities

S3-3

Remediation processes for negative impacts and channels for affected

communities to report problems

S3-4

Addressing significant impacts on affected communities and applying

approaches to manage significant risks and opportunities related to

those communities and the effectiveness of those actions

S3-5

Objectives to manage significant negative impacts, increase positive

tides and manage significant risks and opportunities

ESRS S4 Consumers and end-users

S4-1

Policies related to consumers and end-users

S4-2

Collaborative influencing processes with consumers and end-users

S4-3

Remediation processes for negative impacts and channels for

consumers and end-users to report problems

S4-4

Taking action on significant impacts on consumers and end-users and

applying approaches to manage significant risks and opportunities

related to consumers and end-users, and the effectiveness of these

actions

S4-5

Objectives for managing significant negative impacts, enhancing positive

impacts and managing significant risks and significant opportunities

ESRS G1 Business Practices

G1-1

Corporate Culture and Business Policies

G1-2

Supplier Relationship Management

G1-3

Prevention and detection of corruption and bribery

G1-4

Confirmed incident of corruption or bribery

G1-5

Political influence and lobbying activities

Not applicable

G1-6

Payment practices

Table 4: List of data points included in cross-cutting standards and thematic standards that stem from other EU

legislation :

Disclosure requirement and associated data point

Reference to the

regulation on disclosure of

information relating to

sustainable development

in the financial services

sector (no. p.)

ESRS 2 GOV-1

Gender diversity of board members paragraph 21(d)

ESRS 2 GOV-1

Percentage of board members who are independent paragraph 21(e)

Not applicable

ESRS 2 GOV-4

Due diligence statement paragraph 30

ESRS 2 SBM-1

Participation in fossil fuel activities paragraph 40(d)(i)

ESRS 2 SBM-1

Participation in chemical production activities paragraph 40(d)(ii)

ESRS 2 SBM-1

Participation in controversial weapons activities paragraph 40(d)(iii)

ESRS 2 SBM-1

Participation in tobacco cultivation and production activities paragraph 40(d)(iv)

ESRS E1-1

Transformation plan to achieve climate neutrality by 2050 point 14

ESRS E1-1

Units excluded from the scope of the Paris Agreement-adapted benchmarks paragraph

16(g).

ESRS E1-4

Greenhouse gas emission reduction targets para. 34

ESRS E1-5

Fossil energy consumption disaggregated by source (only for sectors with significant climate

impacts) para. 38

ESRS E1-5

Energy consumption and energy mix point 37

ESRS E1-5

Energy intensity linked to activities undertaken in sectors with significant climate impacts

paragraphs 40-43

ESRS E1-6

Scope 1, 2, 3 gross greenhouse gas emissions and total greenhouse gas emissions para.44

ESRS E1-6

Gross greenhouse gas intensity paragraphs 53-55

ESRS E1-7

Greenhouse gas removal and carbon credits paragraph 56

ESRS E1-9

Reference portfolio exposure to physical climate risk paragraph 66

ESRS E1-9

Disaggregation of monetary amounts according to acute and persistent physical risk

paragraph 66(a)

ESRS E1-9

Location of significant assets with significant physical risk paragraph 66(c)

ESRS E1-9

Breakdown of the book value of property by energy efficiency classes paragraph 67(c)

ESRS E1-9

Degree of exposure of the portfolio to climate-related opportunities para. 69

ESRS E2-4

Amount of each pollutant listed in Annex II of the E-PRTR (European Pollutant Release and

Transfer Register) emitted to air, water and soil, para. 28

ESRS E3-1

Water and marine resources para. 9

ESRS E3-1

Special policy paragraph 13

ESRS E3-1

Sustainable seas and oceans practices para. 14

ESRS E3-4

Total amount of water recycled and reused para. 28(c)

ESRS E3-4

Total water consumption in m3 per net revenue from own operations paragraph 29

ESRS 2 IRO1-E4 para. 16(a)(i)

ESRS 2 IRO1-E4 para. 16(b)

ESRS 2 IRO1-E4 para. 16(c)

ESRS E4-2

Sustainable land/agriculture practices or policies paragraph 24(b)

ESRS E4-2

Sustainable ocean/sea practices or policies paragraph 24(c)

ESRS E4-2

Policy against deforestation para. 24(d)

ESRS E5-5

Non-recycled waste para. 37(d)

ESRS E5-5

Hazardous waste and radioactive waste paragraph 39

ESRS 2 SBM-3-S1

Risk of incidents of forced labour para. 14(f)

ESRS 2 SBM-3-S1

Risk of child labour cases paragraph 14(g)

ESRS S1-1

Commitments on respect for human rights policy paragraph 20

ESRS S1-1

Due diligence strategies for issues covered by the ILO Core Conventions 1-8, para. 21

ESRS S1-1

Procedures and measures to prevent trafficking in human beings paragraph 22

ESRS S1-1

Policy or management system for the prevention of accidents at work paragraph 23

ESRS S1-3

Complaint mechanisms para. 32(c)

ESRS S1-14

Number of work-related deaths and number and rate of work-related accidents paragraph

88(b) and (c)

ESRS S1-14

Number of days lost due to injuries, accidents, fatalities or illnesses paragraph 88(e)

ESRS S1-16

Unadjusted gender pay gap para. 97(a)

ESRS S1-16

Excessive level of remuneration of the chief executive officer para. 97(b)

ESRS S1-17

Cases of discrimination 103(a)

ESRS S1-17

Failure to comply with the UN Guiding Principles on Business and Human Rights and the

OECD Guiding Principles paragraph 104(a)

ESRS 2 SBM-3-S2

Significant risk of child or forced labour in the value chain paragraph 11(b)

ESRS S2-1

Commitments on respect for human rights policy paragraph 17

ESRS S2-1

Policies related to employees in the value chain para. 18

ESRS S2-1

Failure to comply with the UN Guiding Principles on Business and Human Rights and the

OECD Guidelines paragraph 19

ESRS S2-1

Due diligence strategies for issues covered by the ILO Core Conventions 1-8, para. 19

ESRS S2-4

Human rights issues and incidents related to upstream and downstream value chain

paragraph 36

ESRS S3-1

Human rights policy commitments, paragraph 16

ESRS S3-1

Failure to comply with UN Guiding Principles on Business and Human Rights, ILO Principles

or OECD Guidelines paragraph 17

ESRS S3-4

Human rights issues and incidents paragraph 36

ESRS S4-1 Policy relating to consumers and end-users paragraph 16

ESRS S4-1

Failure to comply with the UN Guiding Principles on Business and Human Rights and the

OECD Guidelines paragraph 17

ESRS S4-4

Human rights issues and incidents paragraph 35

ESRS G1-1

United Nations Convention against Corruption paragraph 10(b)

SRS G1-1

Protection of whistleblowers para. 10(d)

ESRS G1-4

Fines for breaches of anti-corruption and anti-bribery legislation paragraph 24(a)

ESRS G1-4

Standards on anti-corruption and bribery paragraph 24(b)

Environmental information

E1 Climate change

GOV-3 Mainstreaming sustainability-related performance into incentive schemes

Incentive schemes for members of the Executive Board contain targets related to reducing

the Company's negative impact on the environment, including climate change targets on

which their variable remuneration depends.

E1-1 Transformation plan for climate change mitigation

The Mostostal Group, as part of the Acciona Group, operates in line with Acciona's ambitions

and policies. Already in 2018, the Acciona Group adopted a 'Climate Change Policy', which

sets out that Acciona should be a leader in the transformation to a low-carbon economy. This

premise includes adopting ambitious greenhouse gas reduction targets and working towards

projects, products and services that contribute to reducing greenhouse gas emissions and

facilitating access to renewable energy. Mostostal Group is also working towards meeting

the above targets, but at this stage does not have a transformation plan for climate change

mitigation. The need to adopt a transformation plan will be analysed after the calculation of

Scope 1, 2 and 3 greenhouse gas emissions, when Mostostal Group will know its real impact

on climate change and will be able to set reduction targets and plan specific actions to meet

them.

SBM-3 Significant impacts, risks and opportunities and their interrelationship with

the strategy and business model

The management of the environmental area in the Mostostal Warszawa Group is the

responsibility of the Integrated Health, Safety and Environmental Management Systems

department, which reports directly to the Member of the Management Board responsible for

Management and Administration.

The Mostostal Group has not identified any significant risks, physical or transition, related to

climate in 2023. The resilience of the strategy and business model in relation to climate

change has also not been analysed. These activities will be carried out in subsequent years.

E1-2 Policies related to climate change mitigation and adaptation

As mentioned in the E1-1 disclosure, Mostostal Warszawa Group, as part of the Acciona

Group, operates in accordance with its Climate Change Policy'. The Mostostal Group is

currently working on the assumptions of its own policies in the area of sustainable

development. In creating strategic documents, as well as thematic policies, the Group will

adopt assumptions, objectives and ambitions, in line with the guidelines of the Acciona

Group's policies. The newly developed policies will cover climate change issues, including

mitigation and adaptation to climate change, energy efficiency and the use of renewable

energy sources.

The first element of work with regard to the adoption of a policy that will respond to the above-

mentioned needs in the environmental area, including those related to climate change, will

be the calculation of greenhouse gas emissions in all scopes and the development of a

Sustainable Development Strategy, which will be a guiding document, setting objectives in

the ESG area. The possible need to adopt an environmental policy will be considered after

the implementation of the above steps.

The Group currently has an 'Environmental Policy', which sets out general assumptions

regarding the pillars of Mostostal Warszawa's operations in this area and the Group's

environmental strategy. It also defines the principles of conduct, which include:

 Compliance with environmental legislation

 Setting environmental objectives in projects

 Reducing environmental impact

 Promoting sustainable business development

 Efficiency and excellence

 Risk management

 Raising awareness of environmental protection

 Reducing impact in the supply chain

 Transparency

 Monitoring and measurement.

E1-3 Actions and resources in relation to climate policy

Mostostal Warszawa carries out activities related to climate change mitigation and

adaptation in accordance with the requirements of ISO 14001, which obliges it to identify

environmental aspects and their impact on the environment during each investment carried

out, as well as to determine the risks and opportunities that occur in the implementation of

projects. Each construction site that is carried out is obliged to draw up documents relating

to environmental aspects and the risks and opportunities, and to specify the measures to be

taken in the respective environmental area. In accordance with current legislation, each

company reports to the National Greenhouse Gas Emissions Database. Actions taken

include paying attention to the quality of the equipment used during project execution, not

leaving machinery/vehicles idling, where possible using portable photovoltaic panels to

power simple equipment, or purchasing three electric vehicles instead of internal combustion

engines. All subcontractors undergo an informative training session on environmental issues

before starting work.

The climate change actions highlighted are:

 Use of own renewable energy sources. Mostostal Warszawa uses energy from a 150

kW photovoltaic farm at the Equipment and Transport Depot in Urzut, as well as a

photovoltaic installation in Babica, both launched in 2023. Preparatory work was also

underway in 2023 to launch mobile photovoltaic installations, including a 22 kW

installation located at the bitumen plant in Załuski, which was launched in early 2024.

 The vehicles and machinery used at Mostostal Warszawa S.A. meet emission

standards. Diesel vehicles are being replaced by electric ones, taking advantage of

subsidies offered by, among others, the National Environmental Protection and

Water Management Fund;

 Introducing IT solutions that reduce car traffic, e.g. MDojazdy - (MCommuting)

enables carpooling; MPaka - reduces the use of courier companies through the use

of employee delegations.

 reducing energy, water and paper consumption through digitisation of processes,

e.g. electronic document flow, electronic invoice flow within the Group

 realisation of investments in the area of passive construction, including the

headquarters of the Marshal's Office in Szczecin and the building of the Faculty of

Architecture and the Faculty of Management Engineering at Poznan University of

Technology

 implementation of certified buildings - BREEAM, LEED

E1-4 Climate change mitigation and adaptation objectives

Mostostal Warszawa Group, as part of the Acciona Group, is implementing climate change

mitigation and adaptation activities in line with the Acciona Group Climate Policy.

The Mostostal Group will set targets related to climate change, including mitigation and

adaptation, in its strategies and policies in this area. These objectives will be consistent with

those of the Acciona Group.

Individual units, in the form of construction sites, are obliged at the start of a contract to

define health, safety and environmental objectives and targets, such as reducing energy

consumption, prudent use of water resources, checking the technical condition of equipment,

reducing waste production, etc. These are, however, not measurable. However, these are

not measurable targets.

E1-5 Energy consumption and energy mix

The table below shows the energy consumption figures for 2023 in the Mostostal Group.

Table 5: E1-5 Energy consumption and energy mix

Energy consumption and energy mix

Unit

2022

2023

Y/Y change

Fuel consumption from coal and coal products

MWh

0,00

Fuel consumption from crude oil and petroleum products

MWh

15 607,1

18 749,8

20,14%

Fuel consumption from natural gas

MWh

48,6

287,9

492,08%

Fuel consumption from other fossil sources

MWh

0,0

Consumption of purchased or procured electricity, heat, steam and cooling

from fossil sources

MWh

11 870,1

10 923,0

-7,98%

Total fossil energy consumption

MWh

27 525,8

29 960,7

8,85%

Share of fossil sources in total energy consumption

95,41%

99,60%

4,19

Energy consumption from nuclear sources

MWh

Share of energy from nuclear sources in total energy consumption

0,00%

Consumption of fuel from renewable sources, including biomass (also

including industrial and municipal bio-waste, biogas, renewable hydrogen,

etc.).

MWh

0,0

Consumption of purchased or procured electricity, heat, steam and cooling

from renewable sources

MWh

1 282,5

0,0*

-100,00%

Consumption of renewable energy produced without fuel

MWh

41,9

119,3

184,74%

Total energy consumption from renewable sources

MWh

1 324,4

119,3

-90,99%

Share of renewable sources in total energy consumption

4,59%

0,40%

-4,19

Total energy consumption

MWh

28 850,2

30 080,0

4,26%

*In previous years, data on renewable energy sources were obtained on the basis of the fuel structure of energy

suppliers. According to the ESRS E1 standard, the reporting of RES data can only be done on the basis of

certificates of origin, therefore the RES energy consumption of Mostostal Warszawa Group in 2023 was 0 MWh.

The results show a slight increase of 4.26% in energy consumption, which may be due to

the higher intensity of investment activities carried out in 2023 compared to 2022, as well as

the acquisition of data from more construction sites. A significant increase was recorded in

fuel consumption from oil and petroleum products.

Table 6:E1-5 Energy intensity per net revenue

Energy intensity per net revenue

Unit

2022

2023

Y/Y change

Total energy consumption from activities in sectors with significant climate

impacts per net revenue from activities in sectors with significant climate

impacts

MWh/1

million PLN

17,87

17,89

0,08%

In 2023, energy consumption per PLN 1 million of revenue of Mostostal Warszawa Group

was 17.95 MWh, 0.45% higher than in the previous year.

E1-6 Gross Scope 1, 2 and 3 greenhouse gas emissions and total greenhouse gas

emissions

In 2023, Mostostal Warszawa Group once again monitored Scope 1 and Scope 2

greenhouse gas emissions.

Emissions reporting limits

The issue calculation for the Mostostal Warszawa Group includes all subsidiaries and the

parent company according to operational and financial control.

Scope of emissions reported

Mostostal Warszawa Group reports Scope 1 and Scope 2 emissions according to the GHG

Protocol methodology.

Methodology and calculations

Emissions were calculated using tools provided by the GHG Protocol

(https://ghgprotocol.org/calculation-tools). The calculations were for the six GHGs (CO

, N

O, HFCs, PFCs, SF

) included in the GHG Protocol. Emission values are given in tones

(Mg) of the standard carbon dioxide equivalent unit (CO

e).

The greenhouse effect coefficients (GWP, Global Warming Potential) used in the

calculations are in accordance with the Fifth Assessment Report of the IPCC (AR5, The Fifth

Assessment Report of the IPCC).

In addition, calculations were made based on the following methodological assumptions:

 For Scope 1 (Scope 1) emissions, emissions were calculated using fuel-specific

emission intensity factors using the DEFRA (2023) baseline.

 Scope 2 emissions were calculated using the location-based method and the market-

based method. In the case of scope 2 (scope 2) location-based emissions, emissions

were calculated using the average emission intensity factors published by the

National Balancing and Emissions Management Centre (in the case of Poland, they

refer to the year 2022) and the International Energy Agency (in the case of energy

purchased by subsidiaries outside Poland, they refer to IEA projections in the version

of 2023). In the case of market-based 2 emissions, the emission intensity factors of

electricity suppliers for the Mostostal Warszawa Group were used.

Table 7: E1-6 Gross Scope 1, 2 and 3 greenhouse gas emissions and total greenhouse gas emissions of Mostostal

Warszawa Group

Retroperspective

Milestones and base year

Unit

2022

2023

Y/Y

change

2025

2030

2050

Y/Y

change

Greenhouse gas emissions in scope 1

Gross greenhouse gas emissions in scope 1

MgCO2e

4 182,9

4 784,6

14,39%

Share of Scope 1 greenhouse gas emissions from

regulated ETS

0,00%

Greenhouse gas emissions in scope 2

Gross Scope 2 greenhouse gas emissions by

location-based method

MgCO2e

6 932,7

6 882,2

-0,73%

Gross Scope 2 greenhouse gas emissions by

market-based method

MgCO2e

6 304,1

5 479,0

-13,09%

Significant greenhouse gas emissions in scope 3

Total gross indirect greenhouse gas emissions in

terms of 3

MgCO2e

1 Purchased goods and services

MgCO2e

2 Investment goods

MgCO2e

3 Fuel and energy activities not included in 1 or 2

MgCO2e

4 Upstream transport and distribution

MgCO2e

5 Waste resulting from operations

MgCO2e

6 Business trips

MgCO2e

7 Staff commuting

MgCO2e

8 Leased assets [upstream]

MgCO2e

9 Downstream transport and distribution

MgCO2e

10 Processing of products sold

MgCO2e

11 Use of products sold

MgCO2e

12 End-of-life treatment of sold products

MgCO2e

13 Leased assets [downstream]

MgCO2e

14 Franchising

MgCO2e

15 Investments

MgCO2e

Total greenhouse gas emissions

Total greenhouse gas emissions (location-based)

MgCO2e

11 115,6

11 666,8

4,96%

Total greenhouse gas emissions (market-based)

MgCO2e

10 487,0

10 263,6

-2,13%

Scope 1 emissions, i.e. those resulting from fuel consumption in buildings and fuel use in

transport, were in 2023. 4784.6 MgCO2e which represents an increase of 14.39%.

The increase in emissions is due to increased energy consumption in terms of oil and

petroleum products and natural gas.

Scope 2 emissions in the case of location-based calculation, i.e. indirect emissions that were

entirely due to the generation of purchased electricity and heat, fell slightly, by 0.73%. In the

case of market-based calculation, the decrease in emissions is more pronounced at 13.09%.

It is the result of a change (decarbonisation) in the energy mix of the companies from which

Mostostal Group buys electricity.

Table 8: Emission factor

Intensity of greenhouse gas emissions per net revenue

Unit

2022

2023

Y/Y change

Total greenhouse gas emissions (location-based) per net revenue

MgCO2e/1

million PLN

6,89

6,94

0,75%

Total greenhouse gas emissions (market-based) per net revenue

MgCO2e/1

million PLN

6,50

6,10

-6,05%

E2 Pollution

E2-1 Pollution-related policies

Mostostal Warszawa Group does not have a policy to manage pollution issues, but it makes

every effort to carry out its investment processes in accordance with legal requirements and

with respect for the environment, including reducing pollution. The steps towards the

eventual adoption of the policy are the same as for the climate change policy. These are

described in disclosure E1-2.

E2-2 Pollution activities and resources

Mostostal Warszawa works to reduce pollution at the level of individual business units. These

activities focus on local activity, including regular technical inspections to monitor pollutants

emitted into the air. In accordance with the regulations in force, each company reports to the

National Database on emissions of greenhouse gases and other substances, as well as

submitting reports to the Marshal's Offices competent for the places of use of the

environment and paying environmental charges.

At the asphalt plants, measurements of air emissions are carried out annually by an

accredited testing laboratory. Their purpose is to monitor the level of pollutants and verify

whether they are within the accepted standards All vehicles and machines making up the

Mostostal Group's fleet meet emission standards. The proportion of electric vehicles is also

increasing.

E2-3 Pollution targets

When adopting policies related to environmental issues, Mostostal Warszawa Group will

refer to the subject of pollution and, if such a need is identified, will set pollution reduction

targets. At present, the Group's objective is to act in accordance with the law, i.e. to carry

out investments in accordance with construction permits and environmental impact

assessments.

E2-4 Air, water and soil pollution

Mostostal Warszawa Group carries out activities that result in the emission of pollutants into

the air through the emission of exhaust fumes from machinery, equipment and company

vehicles. Pollutants are also emitted by bitumen plants in Zakroczym and Koszalin. On the

basis of emission monitoring data, reports are submitted to KOBIZE (National Balancing and

Emission Management Centre) and environmental charges are calculated.

Monitoring is carried out by calculating emissions on the basis of emission measurements at

the asphalt plants and measurements carried out by an accredited testing laboratory. On the

basis of the measurements, reports are produced to the various authorities.

In 2023, the standards for emissions to air, water and soil were not exceeded and, therefore,

Mostostal Warszawa Group does not provide a table on pollution which is the subject of this

disclosure requirement.

E2-5 Substances of concern and substances of very high concern

Mostostal Warszawa Group uses potentially hazardous substances on construction sites

and therefore there is a risk associated with the uncontrolled release of these substances

into the environment.

As part of its impact monitoring, each construction site submits to the HSE IMS (H&S and

Environment - Integrated Management Systems Office) Material Safety Data Sheets for the

hazardous substances used, which are entered into a register maintained by the Group. The

sheet collates the most important information relating to the substance in question, including

the required safeguards against environmental contamination. If hazardous substances are

used on the site, information about them must be included in the Safe Work Instruction and

the employee must be familiarised with the Safety Data Sheet, which sets out how to

proceed, for example in the event of an uncontrolled release into the environment. In

addition, the issue of handling hazardous substances is raised during induction training for

new employees at construction sites. In the companies of Mostostal Warszawa S.A. Group,

the Emergency Preparedness and Response Procedure is in force, which takes into account

the process of responding to potential pollution with potentially hazardous substances and

substances of particular concern.

As the levels of substances of potential concern and substances of very high concern at

individual installations did not exceed standards, the Group does not disclose quantitative

information on the aforementioned substances.

E3 Water and marine resources

E3-1 Policies related to water and marine resources

As part of the Acciona Group, Mostostal Warszawa operates in compliance with the Acciona

Water Policy. This policy implies acting in accordance with legal requirements and respecting

water resources by using them in an efficient and rational manner, introducing indicators to

monitor the entire water cycle in the Group and the effectiveness of water consumption

management activities. The Mostostal Group will be guided by the Acciona Group Water

Policy when developing its policies related to water issues.

However, it should be noted that Mostostal Warszawa already has documents in which it

addresses issues related to this area. The Group has adopted a 'Declaration of Intent on

Biodiversity, Climate Change and Water Resources'. For Mostostal Warszawa,

the protection of water resources is an understandable and fully acceptable prerequisite for

the responsible consumption of natural heritage, ensuring that the environmental balance is

maintained.

E3-2 Activities and resources related to water and marine resources

Internal audits carried out at Mostostal Warszawa Group found that construction sites identify

water consumption as one of the important aspects of raw materials management and

specify water efficiency as one of their objectives.

Mostostal Warszawa has a 'List of Significant Environmental Aspects' dated 15.06.2023, in

which the consumption of water and wastewater is identified as a significant environmental

aspect of the activity. According to the adopted procedures developed on the basis of the

implemented ISO 14001 standard, each construction site is obliged to draw up an

Environmental Aspects Charter and to set Environmental Objectives and Targets. On

construction sites where watercourses/reservoirs are located, attention is paid to their

condition and to preventing their pollution. On the construction site in Babica, rainwater is

collected and used on site.

Posters promoting the economical use of water are displayed in the Head Office. On

construction sites, it is advisable to reduce water consumption through conscious and

rational use of water. The Group has no identified water risk areas.

E3-3 Water and marine resource objectives

The Mostostal Group will adopt objectives related to the rational and efficient use of water

resources in its documents that will touch on environmental issues, in line with the ambitions

and objectives of the Acciona Group.

E3-4 Water consumption

Mostostal Warsaw collects information on the amount of water used from each building site

on a quarterly basis using Data Collection Sheets (AZD). From the head office in Warsaw,

the quantities of water used are provided by the building administrator based on meter

readings.

This table shows the results related to water consumption, water abstraction and water

discharge.

Table 9: E3-4 Water consumption, intake and discharge

Unit

2023

Water consumption

Total water consumption

501,00

Total water consumption in water

stressed areas, including areas with

significant water scarcity

0,00

Total amount of water recycled and

reused

1 800,00

Total volume of stored water

0,00

Changes in water storage

0,00

Water consumption

intensity

Total water consumption per 1million

revenue

/1m PLN

0,30

Water intake and

discharge

Total water intake

37 213,65

Total water discharge

5 841,10

E4 Biodiversity and ecosystems

E4-1 Biodiversity and ecosystem transformation plan and integration of biodiversity

and ecosystems into the strategy and business model

Considering its impact on biodiversity and ecosystems, the Mostostal Group will analyse the

need to adopt a transformation plan for biodiversity and ecosystems when developing

policies related to environmental issues. If the need for a transformation plan is identified,

the Group will work towards its adoption.

SBM-3 Significant impacts, risks and opportunities and their interrelationship with

the strategy and business model

Mostostal Warszawa Group is aware of the impact its operations have on biodiversity and

ecosystems. No area within its own operations has been located that has a negative impact

on biodiversity sensitive areas, including impacts related to land degradation, desertification

or soil sealing.

E4-2 Policies related to biodiversity and ecosystems

Mostostal Warszawa Group, as part of the Acciona Group, operates in accordance with the

Acciona Biodiversity Policy. The Group will be developing its own Policy in the near future,

but as at the date of the report it does not have a policy in place to manage biodiversity and

ecosystem issues, including policies on land and agriculture, on oceans and seas and on

deforestation issues.

Mostostal Warszawa has adopted the 'Declaration of Intent on Biodiversity, Climate Change

and Water Resources'. For Mostostal Warszawa, preserving biodiversity is an

understandable and fully acceptable prerequisite for its business activities. By its actions,

Mostostal Warszawa fits in with the Acciona Group's strategy of responsible consumption of

natural heritage, ensuring that environmental balance is maintained.

E4-3 Activities and resources related to biodiversity and ecosystems

Mostostal Warszawa regularly inspects biodiversity protection issues on construction sites,

including securing trees by boarding up or separating tree protection zones and checking

the tightness of herpetological fences.

In 2024, Mostostal Warszawa Group plans to join in tree planting campaigns with the support

of an external company.

E4-4 Biodiversity and ecosystem targets

Biodiversity objectives will be developed in conjunction with the Biodiversity Policy and will

be tailored to the identified impacts, risks and opportunities in this area of Mostostal

Warszawa Group.

E4-5 Impact measures related to biodiversity and ecosystem change

At the date of publication of the report, the Mostostal Group does not have metrics related to

impacts on biodiversity and ecosystems.

E5 Resource use and the circular economy

E5-1 Policies related to resource use and the circular economy

Mostostal Warszawa Group, as part of the Acciona Group, operates in accordance with its

Policy on the Closed Cycle Economy, which complements the Acciona Group's

Environmental Policy. This policy involves striving to eliminate virgin materials and aiming to

close cycles by using reusable and recycled materials, as well as taking care to reduce waste

and ensure its recycling. Mostostal Warszawa Group will, in the near future, implement these

provisions when developing its own Policy.

E5-2 Activities and resources related to resource use and the circular economy

Mostostal Warszawa Group monitors waste levels both on the sites of its projects and in its

offices and regularly reports on waste management. In addition, dedicated storage areas for

reusable materials are designated on each construction site.

E5-3 Resource use and circular economy objectives

Mostostal Warszawa Group is aware of how important issues related to the rational use of

materials and reducing waste production are in its business model. Therefore, when working

on its policies in this area, it will set measurable targets related to the circular economy.

E5-4 Resources entering the organisation

By virtue of its activities, Mostostal Warszawa Group uses significant quantities of

construction materials. These are mainly aggregates and rock rubble, concrete and precast

concrete products, asphalt, cement, reinforcing and structural steel.

The products introduced into the organisation are the finished products used by the

company. In the case of the Mostostal Group's business model, the most relevant products

include personal protective equipment, shuttering, containers that constitute construction

offices and cleaning products.

The table below shows the totals for the relevant categories of materials and products

entering the organisation.

Table 10: E5-4 Resources brought into Mostostal Warszawa Group

Resources brought Into the organisation [E5-4].

Unit

2023

Total weight of products brought into the organisation

2 983

Total weight of technical materials brought into the organisation

514 160

including the total weight of reused or recycled components, reused

intermediates and secondary raw materials used in the production of the

company's products and services

Total mass of biological materials brought into the organisation

12 289

including from sustainable sources

Total mass of technical and biological materials brought into the

organisation

526 448

Total weight of products, technical materials and biological materials

529 432

Percentage of biological materials from sustainable sources

0,00%

Percentage of materials reused

0,00%

E5-5 Resources discharged from the organisation

As far as discharged products are concerned, a significant element is the bituminous mass

produced by Mostostal Group. Another important element of discharged resources is waste,

the generation of which is linked to the investment processes carried out by the Group.

Therefore, the Group has signed agreements with dozens of professional waste collectors,

some of which are large companies. These companies have the relevant permits allowing

them to manage construction waste. In addition, responsibility for some of the waste is borne

by subcontractors, who are waste generators as stipulated in the contracts.

Table 11: E5-5 Resources discharged from Mostostal Warszawa Group

Resources drained from the organisation [E5-5].

Unit

2 023

Total weight of products

188 143

Total recyclable content

3 027

Total package weight

Total recyclable weight of packaging

Index of recyclable content of products

1,61%

Index of recyclable content of packaging

Table 12: E5-5 Resources discharged from Mostostal Warszawa Group

Resources discharged from the organisation [E5-5].

Unit

2023

Waste destined for recovery

Hazardous waste

Preparation for re-use

Recycling

Other recovery processes

Non-hazardous waste

960 347

Preparation for re-use

Recycling

950

Other recovery processes

959 398

Total amount of waste sent for recovery

960 347

Waste sent for disposal

Hazardous waste

Burning

Storage

Other disposal processes

Non-hazardous waste

4 516

Burning

140

Storage

4 376

Other disposal processes

Total amount of waste sent for disposal

4 539

Total amount of radioactive waste

Total amount of waste generated

964 887

Total amount of waste not recycled

963 937

Percentage of waste not recycled

99,90%

EU taxonomy

Introduction

For the third time, Mostostal Warszawa Group discloses in this report information regarding

compliance with the so-called EU Taxonomy of Environmentally Sustainable Activities. The

related obligations were introduced by Regulation (EU) 2020/852 of the Parliament and of

the Council of 18 June 2020 on establishing a framework to facilitate sustainable

investments

. The aforementioned Regulation, abbreviated as the EU Taxonomy

(systematics), transposes the European Union's climate and environmental objectives into

technical criteria for assessing whether an activity can be considered sustainable in relation

to the 6 environmental objectives:

1. Climate change mitigation,

2. Adapting to climate change,

3. Sustainable use and protection of water and marine resources,

4. Transition to a circular economy,

5. Pollution prevention and control,

6. Protection and restoration of biodiversity and ecosystems.

The taxonomy is therefore a classification system to examine and reveal the extent to

which Mostostal Warszawa Group's operations are environmentally sustainable.

All activities carried out by Mostostal Warszawa Group can be assigned to one of three

categories:

 A systematic qualifying activity for which it has been determined that the Technical

Qualification Criteria and Minimum Guarantees are met - this is an environmentally

sustainable activity;

 A systematic-eligible activity for which the Technical Eligibility Criteria have not been

tested, or at least one of the criteria is found not to be met, or the Minimum

Guarantees have not been met - this is a systematic-eligible but environmentally

unsustainable activity;

 Non-qualifying activities for which there are no Technical Qualification Criteria (this

category includes, inter alia, those activities for which criteria will arise in the future

and the activity will then qualify for the Taxonomy).

Technical Qualification Criteria (TKK) are detailed criteria that make it clear whether an

activity makes a significant contribution to one environmental objective and does not cause

serious harm to other environmental objectives. The TKK are contained in two pieces of

legislation:

1. Commission Delegated Regulation (EU) 2021/2139 of 04 June 2021 (the so-called

'Climate Delegated Act'), which, since its issuance, has been amended twice by the

following pieces of legislation:

Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on establishing a

framework to facilitate sustainable investment, amending Regulation (EU) 2019/2088

 Commission Delegated Regulation (EU) 2022/1214 of 9 March 2022, which

introduced requirements for energy generation activities using gaseous fuels and

nuclear energy,

 Commission Delegated Regulation (EU) 2023/2485 of 27 June 2023, which

introduced new activities and changes to certain technical qualification criteria.

Regulation 2021/2139 includes criteria for a significant contribution to two environmental

objectives: climate change mitigation (CCM) and climate change adaptation (CCA), and

criteria for no significant harm to other environmental objectives (do no significant harm,

DNSH).

2. Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023.

(the so-called

'Environmental Delegated Act').

This regulation sets out the TKK for making a significant contribution and not doing serious

harm to the other four environmental objectives: water conservation (WTR), circular

economy (CE), pollution control (PPC) and biodiversity conservation (BIO).

The Minimum Guarantees (MG) set out in Article 18 of Regulation 2020/852 are the

procedures used to ensure compliance with the UN Guiding Principles on Business and

Human Rights and the OECD Guidelines for Multinational Enterprises.

Any company subject to the obligations under Regulation 2020/852 is required under Article

8 of the Regulation to disclose three indicators:

 Percentage of turnover derived from products or services related to environmentally

sustainable activities;

 Percentage of capital expenditure (CapEx) corresponding to assets or processes

related to environmentally sustainable activities;

 Percentage of operational expenditure (OpEx) corresponding to environmentally

sustainable assets or processes.

The detailed requirements for the calculation and disclosure of the aforementioned indicators

are set out in Commission Delegated Regulation (EU) 2021/2178

, the so-called "Article 8

Delegated Act".

Compliance of Mostostal Warszawa Group's operations with the systematic

The following percentage of turnover, capital expenditure (CapEx) and operating expenditure

(OpEx) in line with the Taxonomy was determined as a result of the analyses.

Turnover

CapEx

OpEx

Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023. supplementing Regulation (EU) 2020/852

of the European Parliament and of the Council by establishing technical qualification criteria to determine the

conditions under which an economic activity qualifies as making a significant contribution to the sustainable use

and conservation of water and marine resources, to the transition to a closed loop economy to the prevention

and control of pollution, or to the protection and restoration of biodiversity and ecosystems, and whether that

economic activity does not cause serious harm to any other environmental objective, and amending Commission

Delegated Regulation (EU) 2021/2178 as regards the public disclosure of specific information in relation to those

economic activities

Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of

the European Parliament and of the Council by clarifying the content and presentation of the information on

environmentally sustainable business activities to be disclosed by companies subject to Article 19a or 29a of

Directive 2013/34/EU and specifying the method to comply with this disclosure obligation.

3,80%

62,66%

33,55%

Environmentally sustainable

activities

Activities eligible for

systematics but not

environmentally sustainable

Activities not eligible for

systematics

0,43%

4,56%

95,00%

Environmentally

sustainable operations

Activities eligible for systematics but

not environmentally sustainable

Activities not eligible for

systematics

100,0%

Environmentally sustainable

operations

Activities eligible for

systematics, but not

environmentally sustainable

Activities not eligible for

systematics

An examination of compliance with the systematic activities carried out by Mostostal

Warsaw Group showed that:

 Mostostal Warszawa Group's sustainable operations in 2023 accounted for: 3.80%

of turnover, 0.48% of capital expenditure and 0.0% of operating expenditure.

 Eligible but non-systematically compliant (environmentally unsustainable) activities

in 2023 accounted for: 33.55% of turnover, 5.04% of capital expenditure and 100%

of Group operating expenditure.

 Non-systematic qualifying activities in 2023 accounted for: 62.66% of turnover,

94.48% of capital expenditure and 0.0% of Group operating expenditure.

Table 13: Turnover, CapEx, OpEx in Mostostal Warszawa Group

Turnover

CapEx

OpEx

value in 2023 [million PLN]

1 680,1

152,3

4,1

sustainable activities (in line with the system)

3,79%

0,5%

0,0%

unsustainable activity (eligible for the systematics but not in line with

them)

33,37%

5,1%

100%

neutral activities (not eligible for systematisation)

62,84%

94,5%

0,0%

The following section describes the process of testing compliance with the Taxonomy, the

accounting principles applied and a detailed discussion of the three performance indicators

with tables prepared in accordance with the so-called Article 8 Delegated Act, Commission

Delegated Regulation (EU) 2021/2178.

Taxonomy compliance testing process

A four-stage process was carried out to test compliance with the systematics:

1. Identification

The stage consisted of reviewing all the activities carried out by Mostostal Warszawa

S.A. and the Group's subsidiaries and determining whether and, if so, which activities

qualify for systematisation. The companies' revenues, capital expenditures and

operating expenses were reviewed. In order to identify the individual activities, their

descriptions contained in the annexes to Commission Delegated Regulation (EU)

2021/2139 and 2023/2486 were used and compared to the activities actually carried out.

Where the description of the activities was not sufficiently clear, the statistical

classification of economic activities NACE

was used as a subsidiary.

2. Allocation

The stage consisted of allocating turnover, capital expenditure and operating expenditure

to the various activities identified in the first stage. Details of the allocation methods used

are described in the Accounting Principles chapter.

3. Verification

The phase consisted of two types of survey:

 For all identified activities, an examination of the Criteria for Significant Contribution

and No Significant Damage was carried out using the TKK as set out in the Annexes

to Commission Delegated Regulation (EU) 2021/2139 and 2023/2486. Details of the

assessment are set out in the Verification of Compliance with the Technical Eligibility

Criteria section.

 An assessment of whether the Minimum Guarantees are met has been carried out.

Details of the assessment are set out in the Minimum Guarantees section.

4. Calculation

The stage consisted of using the resulting information from stages two and three to draw

up tables containing the required information and preparing this supplementary

information, as required by Annexes I and II of Commission Delegated Regulation (EU)

2021/2178.

The process was carried out by a team consisting of representatives of Mostostal Warszawa

Group companies with the support of an external consulting company and was supervised

by the Chief Accountant of Mostostal Warszawa.

Minimum guarantees

In accordance with Article 18 of Regulation 2020/852:

"The minimum safeguards referred to in Article 3(c) are the procedures to be followed by the

business enterprise to ensure compliance with the OECD Guidelines for Multinational

Enterprises and the UN Guiding Principles on Business and Human Rights, including

the principles and rights set out in the eight fundamental conventions identified in the

International Labour Organisation Declaration on Fundamental Principles and Rights

at Work and the principles and rights set out in the International Bill of Human Rights."

The examination of compliance with the Minimum Safeguards was carried out in accordance

with the recommendations in the Final Report on Minimum Safeguards

by Platform On

Sustainable Finance. According to the recommendations, non-compliance with the Minimum

Safeguards is one of four considerations:

1. Inadequate or non-existent human rights due diligence processes, including labour

rights, corruption, taxation and fair competition.

2. The company has ultimately been held liable or found to be in breach of labour or

human rights law in certain types of labour or human rights litigation.

3. Failure to co-operate with the OECD National Contact Point (hereafter OECD NCP)

on a notification accepted by the OECD NCP.

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 Revision 2 and amending Council Regulation (EEC) No

3037/90 as well as certain EC Regulations on specific statistical domains

https://finance.ec.europa.eu/system/files/2022-10/221011-sustainable-finance-platform-finance-report-

minimum-safeguards_en.pdf

4. The Business and Human Rights Resource Centre (BHRRC) took up the allegation

against the company and the company did not respond within three months.

In the verification process at Mostostal Warszawa Group, non-compliance with the

aforementioned premises was examined as follows:

 Premise 1: Verification of the completeness of due diligence processes was based

on internal verification of the existence and operation of the elements of the due

diligence process resulting from the framework of these processes contained in the

documents mentioned in the definition of the Minimum Guarantees. The design of

the due diligence processes in the definition proposed in Article 3(c) of Regulation

(EU) 2020/852 is primarily influenced by the provisions of the UN Guiding Principles

on Business and Human Rights and the OECD Guidelines for Multinational

Enterprises. Compliance was verified using a compliance assessment tool using the

assessment methodology proposed by the Platform on Sustainable Finance: World

Benchmark Alliance Core UNGP indicators. As a result of the analysis, it was

determined that a complete due diligence process is in place and functioning within

the organisation that fulfils the guidelines.

 Premise 2 was verified in the process of completing the response to Premise 1 by

checking that there were no final convictions against the persons listed in the

Premise during the period under review. As a result of the verification, it was found

that there was no information qualifying the Group for premise 2.

 Premise 3: A verification of the OECD NCP notification database was carried out

and showed that there were no notifications occurring in relation to the Group

during the period covered by the verification.

 Premise4: A verification of the Business and Human Rights Resource Centre

(BHRRC) reporting database was carried out which showed that there were no

reports occurring in relation to the Group during the period under review.

As a result of the verification process, it was determined that Mostostal Warszawa Group's

operations are conducted in accordance with the Minimum Guarantees.

Verification of compliance with the Technical Eligibility Criteria

Verification of compliance with the Technical Eligibility Criteria was carried out for all activities

eligible for systematisation and consisted of an analysis of the individual criteria of significant

contribution and no significant damage and a check of the extent to which the activity

complies with the TKK as set out in the provisions of Commission Delegated Regulation (EU)

2021/2139 and 2023/2486.

For activity 6.1.4, where it was found that part of the turnover complied with the Technical

Eligibility Criteria, the examination process was carried out by analysing the individual

investments and their compliance with the TKK. It was found that in the case of three

investments the criteria for significant contribution were met, as they are investments in

trackside infrastructure and related subsystems. With regard to the 'do no serious harm'

criteria for:

 the climate change adaptation - climate risks were examined and no significant risks

were found

 sustainable use and conservation of water and marine resources - they were found

to comply with the criteria in Appendix B

 the transition to a circular economy - it is confirmed with 100% of construction waste

collection and waste reduction measures are in place

 pollution prevention and control measures - they have been put in place to reduce

noise, dust and pollutant emissions during construction works

 protection and restoration of biodiversity and ecosystems - they were found to comply

with the criteria set out in Appendix D.

Accounting principles

The following rules were applied to calculate the percentage of turnover, capital expenditure

(CapEx) and operating expenditure (OpEx) eligible for and compliant with the systematics.

Turnover

With regard to turnover, the denominator was the consolidated revenues on sale of the

Mostostal Warszawa Group in 2023 as disclosed in the consolidated financial statements of

the income statement under item I. Revenues from activities that qualify for and at the same

time comply with the systematics were assigned to the numerator.

Capital expenditure (CapEx)

With regard to capital expenditure (CapEx), the basis was capital expenditure accounted for

in individual Group companies and in Mostostal Warszawa S.A. The total amount of capital

expenditures is the sum of capital expenditures presented in Notes 12, 13 and 14 of the

2023 Consolidated Financial Statements. The part of capital expenditures that relates to

activities that qualify for the systematics and at the same time comply with the systematics

has been assigned to the numerator.

Operating expenditure (OpEx)

With regard to operating expenses (OpEx), the basis was all costs used to operate the

Group's assets on a day-to-day basis, included in taxonomy, and keep them in proper

condition. Included were costs such as those related to repairs and overhauls of the Group's

plant, machinery and vehicles, the costs of maintaining and renovating the Group's buildings

and the costs of maintaining the software that is an asset of the Mostostal Warszawa Group.

The part of OpEx that relates to activities that qualify for and at the same time comply with

the systematics was assigned to the numerator.

The data used for the calculations came from the financial and accounting system of

Mostostal Warszawa S.A. and from the financial and accounting systems of the individual

subsidiaries comprising the Mostostal Warszawa Group.

The Group avoided double counting when allocating turnover and capital expenditure by

making appropriate consolidation exclusions in accordance with the applicable accounting

rules. In the case of operating expenses, which are defined in the Commission Delegated

Regulation (EU) 2021/2178 in a way that does not refer to international financial reporting

standards, all accounts in the Group's accounting system were reviewed and the identified

items meeting the definition of OpEx were then attributed in each case to a particular activity

eligible for systemisation or to a set of other operating expenses (not eligible for

systemisation).

The Group discloses in this report for the third time the share of activities that comply with

the systematics and for the second time the share of activities that qualify for the systematics.

The disclosure in this report relates to the most recent financial year, i.e. the period

01.01.2023-31.12.2023.

No activities contributing to more than one environmental objective were identified during the

analysis. There was therefore no need for special procedures to avoid double counting.

Verification of compliance with the Technical Eligibility Criteria was conducted for all activities

eligible for systematics and consisted of an analysis of the individual criteria of material

contribution and not causing serious damage. For other activities, not exceeding the

materiality threshold, the analysis was not conducted and this type of activity was included

as eligible but not in compliance with the systematics.

The analysis has shown that there is no need for a detailed disaggregation of the key

performance indicators between the Group's individual operating units in accordance with

paragraph 1.2.2.3. of Annex I of Commission Delegated Regulation (EU) 2021/2178. For

more information, please refer to the comments on the individual key performance indicators.

Table 14: Nuclear and natural gas activities

Nuclear energy activities

The company conducts, finances or has exposure to the research, development, demonstration and deployment

of innovative power generation facilities that produce energy through nuclear processes with minimal fuel cycle

waste.

The company constructs, finances or has exposure to the construction and safe operation of new nuclear

facilities for the generation of electricity or process heat, including for district heating or industrial processes such

as hydrogen production, as well as their safety upgrades using the best available technology.

The company safely operates, finances or has exposure to existing nuclear facilities generating electricity or

process heat, including for district heating or industrial processes such as hydrogen production from nuclear

power.

Natural gas activities

The company constructs or operates facilities for the generation of electricity using gaseous fossil fuels, finances

this activity or has exposure to it.

The company builds, modernises and operates combined heat/cooling and electricity facilities using gaseous

fossil fuels, finances this activity or has exposure to it.

YES

The company constructs, modernises and operates heat/cooling generation facilities using gaseous fossil fuels,

finances or has exposure to these activities.

Due to the fact that Mostostal Warszawa Group only carries out activities related to one type

of activity indicated in the above table, the tables accompanying the disclosure of key

performance indicators in respect of turnover include only the rows related to this one type

of activity.

Turnover

Table 15: Percentage of turnover in line with systematics

Financial year 2023

Year

Criteria for significant contribution

Criteria for the DNSH principle

("do no serious harm")

Economic activity

Code or

codes

Turnover

(absolute

value)

Part of

turnover

Mitigating climate

change

Adaptation to climate

change

Water and marine

resources

Closed loop economy

Pollution

Biodiversity and

ecosystems

Mitigating climate

change

Adaptation to

climate

change

Water and marine

resources

Closed loop economy

Pollution

Biodiversity and

ecosystems

Minimum guarantees

Percentage

systematicall

y compliant

turnover,

year 2022

Supporting

activities

Category

Transition

activities

PLN million

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y/N

A. ACTIVITIES ELIGIBLE FOR SYSTEMATICS

A.1. Types of environmentally sustainable activities (consistent with the systematics)

Infrastructure for rail transport

CCM 6.14 /

CCA 6.14

63,62

3,79%

N/EL

3,12%

Turnover from environmentally

sustainable activities (in

accordance with the system)

(A.1)

63,62

3,79%

0,00%

4,94%

Including supporting

3,79%

0,00%

Including for the benefit of the

transition

0,00%

A.2. Activities eligible for systematics but not environmentally sustainable (activities not in accordance with systematics)

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

Hydroelectric power generation

CCM 4.5 /

CCA 4.5

39,58

2,36%

N/EL

0,11%

High-efficiency cogeneration of

heat/cooling and electricity from

gaseous fossil fuels

CCM 4.30 /

CCA 4.30

170,56

10,15%

N/EL

12,49%

Infrastructure for personal

mobility, cycling logistics

CCM 6.13 /

CCA 6.13

2,71

0,16%

N/EL

Infrastructure for rail transport

CCM 6.14 /

CCA 6.14

23,35

1,39%

N/EL

Low-carbon airport infrastructure

CCM 6.17 /

CCA 6.17

7,05

0,42%

N/EL

Construction of new buildings

CCM 7.1 /

CCA 7.1 /

CE 7.1

274,78

16,36%

N/EL

22,37%

Renovation of existing buildings

CCM 7.2 /

CCA 7.2 /

CE 7.2

42,65

2,54%

N/EL

3,55%

Turnover from activities eligible

for the systematics but not

environmentally sustainable

(not in accordance with the

systematics) (A.2)

560,67

33,37%

33,37

0,00%

38,66%

Total (A.1.+A.2.)

624,29

37,16%

37,16

0,00%

43,60%

B. NON-SYSTEMATIC ACTIVITIES

Turnover from non-

systematically eligible activities

(B)

1 055,78

62,84%

Total (A+B)

1 680,07

100,0%

Mostostal Warszawa Group achieved in 2023 PLN 1,675.34 million in revenue. The vast majority of these (PLN 1,049.70 million) related to activities that do

not qualify for systematisation. The remainder of the revenues represented turnover qualifying for systematisation, including (the activities are listed in order

of having the largest share in the company's turnover):

 Turnover related to activity 7.1 Construction of new buildings amounted to PLN 276.12 million (16.48% of total turnover)

 Turnover related to activity 4.30 High-efficiency cogeneration of heat/cooling and electricity from gaseous fossil fuels amounted to PLN 170.56 million

(10.18% of total turnover)

 Turnover related to activity 6.14. Infrastructure for rail transport amounted to PLN 86.97 million (5.19% of total turnover)

 Turnover related to activity 7.2 Renovation of existing buildings amounted to PLN 42.65 million (2.55% of total turnover)

 Turnover related to activity 4.5. Hydroelectric power generation amounted to PLN 39.58 million (2.36% of total turnover)

 Turnover related to activity 6.17 Low carbon airport infrastructure amounted to PLN 7.05 million (0.42% of total turnover)

 Turnover related to activity 6.13. Infrastructure for personal mobility, bicycle logistics amounted to PLN 2.71 million (0.16% of total turnover)

In the case of activity 6.14 Infrastructure for rail transport, it has been established that some of the investments meet the criteria for a significant contribution

and the criteria for not causing serious damage and therefore comply with the systematic.

For all other activities, the relevant criteria of significant contribution and the criteria of not doing serious harm to other environmental objectives were not

confirmed to be met, and therefore the turnover associated with these activities was considered eligible for systematisation.

The share of turnover from environmentally sustainable activities (compliant with the systematics) in total turnover was in 2023 - 3.80%, and the share of

turnover from activities eligible for the systematics but not in line with the systematics was 33.55%. In total, the share of turnover from activities eligible for

systematics was 37.34%. The remaining 62.66% of turnover is attributable to revenue from activities that do not qualify for systematics, i.e. those for which

the regulator has not established Technical Eligibility Criteria in the annexes to the delegated acts.

Tables for turnover related to the activities defined in sections 4.26.-4.31. of Annexes I and II of Delegated Regulation (EU) 2021/2139

Table 16: Economic activity in line with the systematics (denominator)

Types of business

Amount and share

CCM+CCA

Climate Change Mitigation

(CCM)

Climate Change Adaptation

(CCA)

Amount

Amount and share of economic activities according to the

systematics referred to in Section 4.30 of Annexes I and II of

Delegated Regulation (EU) 2021/2139 in the denominator of turnover

0,0

0,0%

0,0

0,0%

0,0

0,0%

Amount and share of other business activities according to the

system, not mentioned in rows 1-6 above in the denominator of

turnover

63,62

3,76%

63,62

3,76%

0,0

0,0%

Total turnover

1680,07

100,0%

1680,07

100,0%

0,0

0,0%

Table 17: Systematically compliant economic activity (numerator)

Types of business

Amount and share

CCM+CCA

Climate Change Mitigation

(CCM)

Climate Change Adaptation

(CCA)

Amount

Amount and share of business activities complying with the systematics referred to

in Section 4.30 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the

numerator of turnover

0,0

0,0%

0,0

0,0%

0,0

0,0%

Amount and share of other business activities according to the system, not

mentioned in rows 1-6 above in the numerator of turnover

63,62

100%

63,62

100%

0,0

0,0%

Total amount and total share of systematic economic activities in the turnover

numerator

63,62

100%

63,62

100%

0,0

0,0%

Table 18: Economic activities eligible for the systematics but not compatible with the systematics (numerator)

Types of business

Amount and share

CCM+CCA

Climate Change Mitigation

(CCM)

Climate Change Adaptation

(CCA)

Amount

Amount and share of economic activities eligible for the systematics but not in line with

the systematics referred to in Section 4.30 of Annexes I and II of Delegated Regulation

(EU) 2021/2139 in the denominator of turnover

170,56

30,35%

170,56

30,35%

0,0

0,0%

Amount and share of other economic activities which qualify for the systematic

scheme but do not comply with the systematic scheme, not listed in rows 1-6

above in the denominator of turnover

391,46

69,65%

391,46

69,65%

0,0

0,0%

Total amount and total share of economic activities eligible for the systematics

but not in line with the systematics in the denominator of turnover

562,64

100%

562,64

100%

0,0

0,0%

Table19: Non-systematic economic activities

Types of business

Amount

Amount and share of the economic activity referred to in line 5 of Model 1 which is an economic activity not eligible for the

systematics according to Section 4.30 of Annexes I and II of Delegated Regulation (EU) 2021/2139 in the denominator of turnover

0,0

0,0%

Amount and share of other non-systematic economic activities not included in rows 1-6 above in the denominator of

turnover

1049,7

100%

Total amount and total share of non-systematic economic activities in the turnover denominator

1049,7

100%

Capital expenditure (CapEx)

Table 20: Percentage of capital expenditure (CapEx) in line with the systematic

Financial year 2023

Year

Criteria for significant contribution

Criteria for the DNSH principle

("do no serious harm")

Economic activity

Code or

codes

Investment

expenditure

in absolute

terms

Percentage of

capital

expenditure

Mitigating

climate change

Adaptation to climate

change

Water and marine

resources

Closed loop economy

Pollution

Biodiversity and

ecosystems

Mitigating climate change

Adaptation to climate

change

Water and marine

resources

Closed loop economy

Pollution

Biodiversity a

ecosystems

Minimum guarantees

Percentage

of system-

compliant

capital

expenditure,

year 2022

Category

Support

activities

Category

Transition

activities

PLN million

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y/N

A. ACTIVITIES ELIGIBLE FOR SYSTEMATICS

A.1. Types of environmentally sustainable activities (consistent with the systematics)

Installation,

maintenance and

repair of renewable

energy technology

systems

CCM

7.6

0,73

0,43%

N/EL

0,17%

Investment

expenditures for

environmentally

sustainable activities

(consistent with the

system) (A.1)

0,73

0,43%

0,00%

0,17%

Including supporting

0,43%

0,00%

Including in favour of

the transition

0,00%

A.2. Activities eligible for systematics but not environmentally sustainable (activities not in accordance with systematics)

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

Electricity production

using photovoltaic

technology

CCM 4.1 /

CCA 4.1

1,36

0,80%

N/EL

Transport by

motorbikes, passenger

cars and light

commercial vehicles

CCM 6.5

4,84

2,87%

N/EL

8,11%

Construction of new

buildings

CCM 7.1 /

CCA 7.1 /

CE 7.1

0,00

0,00%

N/EL

7,31%

Renovation of existing

buildings

CCM 7.2 /

CCA 7.2 /

CE 7.2

1,51

0,89%

N/EL

Investment

expenditures for

activities that qualify

for systematics but

are environmentally

unsustainable (not in

accordance with

systematics) (A.2)

7,71

4,56%

0,00%

22,53%

Total (A.1.+A.2.)

8,44

5,00%

0,00%

22,70%

B. NON-SYSTEMATIC ACTIVITIES

Capital expenditure

for non-systematic

activities (B)

160,45

95,00%

Total (A+B)

168,89

100,0%

Mostostal Warszawa Group realised capital expenditure of PLN 168.89 million in 2023. Some of these were related to activities that qualify for systematisation,

including (activities are listed in order of having the largest share in capital expenditure):

 Capital expenditures related to activity 6.5. Transport of motorbikes, passenger cars and light commercial vehicles amounted to PLN 4.84 million

(2.87% of total capital expenditures)

 Capital expenditure related to activity 7.2 Renovation of existing buildings amounted to PLN 1.51 million (0.89% of total capital expenditure)

 Capital expenditures related to activity 4.1. Production of electricity using photovoltaic technology amounted to PLN 1.36 million (0.80% of total capital

expenditures)

 Capital expenditures related to activity 7.6. Installation, maintenance and repair of renewable energy technology systems amounted to PLN 0.73

million (0.43% of total capital expenditures)

In the case of activity 7.6 Installation, maintenance and repair of renewable energy technology systems, it was determined that the criteria for making a

significant contribution to climate change mitigation, and the criteria for not causing serious damage were met, so the capital expenditure associated with this

activity was considered eligible and in line with the systematics.

For all other activities, the relevant criteria of significant contribution and the criteria of not doing serious harm to other environmental objectives were not

confirmed to be met, and therefore the capital expenditure associated with these activities was considered eligible but not in line with the systematics.

In addition, Mostostal Warszawa Group realised capital expenditures of PLN 160.45 million (95.00% of total capital expenditures) related to types of activity

that do not qualify for systematisation. These expenditures were mainly related to the acquisition of machinery and equipment.

The share of capital expenditures related to environmentally sustainable activities (in line with the systematics) in total capital expenditures was 0.43% in

2023, and the share of capital expenditures related to activities eligible for the systematics but not in line with it was 4.56%. In total, the share of capital

expenditure related to activities eligible for systematics was 5.00%. The remaining 95.00% of capital expenditure was attributable to activities not eligible for

systematics, i.e. those for which the regulator did not set Technical Eligibility Criteria (TKK) in the annexes to the delegated act.

Operating expenditure (OpEx)

Table 21: Percentage of Operational Expenditure (OpEx) in line with the systematic

Financial year 2023

Year

Criteria for significant contribution

Criteria for the DNSH principle

("do no serious harm")

Business activities

Code

code

Operating

expenditure in

absolute terms

Percentage of

operating

expenditure

Mitigating climate change

Adaptation to climate

change

Water and marine

resources

Closed loop economy

Pollution

Biodiversity and

ecosystems

Mitigating climate change

Adaptati

on to climate

change

Water and marine

resources

Closed loop economy

Pollution

Biodiversity and

ecosystems

Minimum guarantees

Percentage

of operating

expenditure

in line with

the

systematic,

year 2022

Category

Support

activities

Category

Transition

activities

PLN million

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y; N;

N/EL

Y/N

A. ACTIVITIES ELIGIBLE FOR SYSTEMATICS

A.1. Types of environmentally sustainable activities (consistent with the systematics)

Operating

expenditure for

environmentally

sustainable activities

(consistent with the

system) (A.1)

0,00

0,00%

8,50%

Including supporting

0,00%

Including in favour of

the transition

0,00%

A.2. Activities eligible for systematics but not environmentally sustainable (activities not in accordance with systematics)

EL; N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

EL;

N/EL

Transport by

motorbikes, passenger

CCM

6.5

4,03

99,27%

N/EL

90,75%

cars and light

commercial vehicles

Renovation of existing

buildings

CCM

7.2 /

CCA

7.2 /

7.2

0,03

0,73%

N/EL

Operating

expenditure on

activities that qualify

for the systematics

but are

environmentally

unsustainable (not in

line with the

systematics) (A.2)

4,06

100,00%

0,00%

91,50%

Total (A.1.+A.2.)

4,06

100,00%

0,00%

100,00%

B. NON-SYSTEMATIC ACTIVITIES

Operating

expenditure on non-

systematic activities

(B)

0,00

0,00%

Total (A+B)

4,06

100,0%

Mostostal Warszawa Group incurred operating expenses of PLN 4.06 million in 2023, and these were entirely related to activities that qualify for systemisation,

including (activities are listed in order of having the largest share of operating expenses):

 Operating expenditure related to activity 6.5. Transport by motorbikes, passenger cars and light commercial vehicles amounted to PLN 4.03 million

(99.27% of total operating expenditure)

 Operating expenditure related to activity 7.2 Renovation of existing buildings amounted to PLN 0.03 million (0.73% of total operating expenditure)

For both activities, it was determined that the criteria of making a significant contribution to mitigation or the criteria of not causing serious harm were not

met, so the operational expenditure related to these activities was considered eligible but not in line with the systematics.

The share of operating expenditure related to environmentally sustainable activities (in line with the systematics) in total operating expenditure was 0.00% in

2023, and the share of operating expenditure related to activities eligible for but not in line with the systematics was 100.00%. In total, the share of operating

expenditure related to activities eligible for systematics was 0.00%.

Information on social issues

S1 Persons working for the company

The Mostostal Warszawa Group provides stable employment for almost 1,501 people and

employees are one of the most important stakeholders for the Group.

SBM-2 Stakeholder interests and opinions

Mostostal Warszawa Group's employees are its key stakeholders. Their opinions are

important for the development of the Group. Both the Human Resources and Health and

Safety Departments report directly to the Board Member responsible for Management and

Administration. Any draft internal acts required by law, or their update, are consulted with

employee representatives. When they are introduced or modified, all employees working on

Mostostal Group's property are informed of this, office workers through intranet , and manual

workers directly through their superiors or information on notice boards at construction sites.

Mostostal Warszawa Group regularly monitors the wellbeing of its employees through a

wellbeing survey questionnaire accessible via the intranet. The group has an Employee

Council and a trade union SZZ Solidarność, and a trade union Mostostalowcy in Mostostal

Płock, which represent the needs and interests of employees when making certain decisions.

SBM-3 Significant impacts, risks and opportunities and their interrelationship with

the strategy and business model

The impacts, risks and opportunities associated with the in-house workforce are closely

linked to the business model and development strategy. The key issues relate to ensuring

that there is an adequate workforce and a skilled workforce to ensure that investments are

delivered on schedule and that the best possible quality of service is delivered. Taking care

of employees is key to stable employment. Employees should be provided with security and

development opportunities. Mostostal Warszawa responds to the identified impacts and risks

by adhering to policies and procedures related to its own employees, including the prohibition

of the employment of juveniles and children and the occurrence of forced labour.

S1-1 Own workforce policies

Mostostal Warszawa Group has an adopted and implemented policy on human rights,

published in the Policy Book ("Policy Book. People, environment and development at

Mostostal Warszawa Group.").

In Part III of the Policy Book, the Social Area in Chapter 9 Human Rights prohibits, among

other things:

 instigating, participating in or collaborating with initiatives that may threaten the

violation of human rights universally recognised in national and international

legislation

 human rights violations to and between their employees, as well as to and between

their suppliers, contractors, partners, customers and communities

 discrimination on grounds of age, race, ethnic origin, colour, sex, religion, political

opinion, nationality, sexual orientation, social origin or disability

 forced labour in any form, as well as any physical, psychological, moral harassment

or abuse of power or any other behaviour that intimidates or offends others.

 the work of minors and children in every area of their bravery

At the same time, Mostostal Warsaw:

 recognises the right of workers to work in a decent, safe and healthy working

environment

 ensures the rights of association, membership of organisations and recognises

collective negotiation rights

 commits itself to offering decent work that meets the basic needs of individuals and

families

 provides measures to eliminate risks to the safety and health of persons.

As part of its Human Rights Policy, the Group is committed to respecting the rights contained

in:

 United Nations Universal Declaration of Human Rights and their basic tools:

o International Covenant on Civil and Political Rights and the International

Covenant on Economic, Social and Cultural Rights;

o Declaration of Fundamental Principles and Rights at Work and the

International Labour Organisation Convention;

o Tripartite Declaration of Principles on Multinational Enterprises and Social

Policy;

 OECD Guidelines for Multinational Enterprises

 the United Nations Global Compact

Employee issues are also addressed in the 'Mostostal Warszawa Group Code of Conduct',

which addresses employee-related issues, i.e.:

 respect for the law, including human rights

 diversity

 cooperation and commitment

 health and safety at work

An occupational health and safety management system according to EN ISO 45001 is also

implemented and employee health and safety issues are part of the Human Resources

Policy, contained in the Policy Book.

Continuously improving health and safety at work is one of the Group's objectives. Mostostal

Warszawa supports and develops a preventive management system for the prevention of

accidents related to its own operations and those of its business partners, with the aim of

achieving zero accidents. At the same time, it facilitates its employees and Group companies

to participate in training, obtain authorisations and the necessary material measures in the

area of prevention and occupational risks, so that they perform their professional work safely

and without taking risks to their health and life. In order to avoid and/or reduce its exposure

to risks, Mostostal Warszawa carries out detailed studies of the workplaces and the

preventive measures in place.

Mostostal Warszawa has a procedure for reporting and dealing with reports of non-

compliance and an anti-bullying procedure to implement policies in the employee area to

ensure that discrimination is prevented, mitigated and acted upon when it is detected, and

to enhance diversity and overall inclusion.

Mostostal Warszawa S.A. is working on the assumptions for a policy covering social and

employee matters, including a diversity policy, which will be agreed and adopted by the

relevant authorities. As soon as the policy is adopted by the Company, the key elements of

ESG will be incorporated into Mostostal Warszawa S.A.'s strategy.

S1-2 Procedures for working with one's own employees and employee

representatives on influences

The process of working with one's own employees is carried out on an ongoing basis. This

avoids conflicts and other undesirable situations. Employees can use the channels for

reporting non-compliance described earlier.

S1-3 Processes for addressing negative influences and channels for reporting

problems by unit staff

The procedure for reporting and dealing with reports of non-compliance in the Mostostal

Group and the protection of Whistleblowers describes the principles and rules for conducting

an internal investigation, including what happens after the investigation is completed. Actions

are appropriate to the type of non-compliance and may include:

 application of disciplinary or other sanctions

 reporting a suspected offence

 taking legal action against those who have committed Non-Compliance.

S1-4 Addressing significant influences on its own workforce and using approaches

to mitigate significant risks and opportunities associated with its own workforce and

the effectiveness of these actions

Mostostal Warszawa Group undertakes activities concerning significant influences in

accordance with the principles set out in its Human Resources Policy. It presupposes the

creation of competitive working conditions - Mostostal Warszawa offers fair and equal

remuneration and competitive working conditions, while at the same time it implements

employee development programmes for the most talented employees, facilitating their

further training, development of management skills and acquisition of new competencies. At

the same time, Mostostal Warszawa respects the balance between work and family life.

Mostostal Warszawa offers flexible mechanisms that affect the satisfaction of the employee

and his or her environment, in line with the best practice appropriate to the organisational

unit in which the employee is employed. Mostostal Warszawa is committed to guaranteeing

optimum working conditions - it complies with the law in terms of wages and working hours

and respects all employee rights established in existing contracts and collective agreements,

ensuring a friendly working atmosphere.

S1-5 Objectives for managing significant negative impacts, enhancing positive

impacts and managing significant risks and significant opportunities

As part of the objectives concerning employees, the following objectives described in the

Human Resources Management Procedure are in place at Mostostal Warszawa Group:

1. Ensure staffing needs are adequate to meet the Company's objectives.

2. Ensure that employees are effectively motivated to achieve the Company's objectives.

3. Increase in employee referrals - Employee Referral Scheme.

4. Increase in employee satisfaction rate.

5. Improving internal communication through greater use of the intranet as a

communication tool and implementing DISC methodology training.

6. Improving the onboarding process and experience of new employees through the Buddy

role.

S1-6 Staff characteristics of the unit

Tables 25-27 present a summary of basic information on Mostostal Warszawa Group

employees for 2023. Due to the alignment of the data layout with ESRS guidelines, some

data categories are not comparable to the previous year. All employees are employed in

Poland, therefore the group does not present the number of employees by country.

In 2023, the Group's employment structure was as follows:

 1501 employees,

 More than 25 % of the Group's employees were women,

 Almost 75% of the Group's employees were men,

 74 % (1112) of the employees were employed on a permanent basis,

 338 people left their jobs during the reporting period, with a turnover rate of 23.76%.

Table 22: S1-6 Unit employee characteristics - number of employees

Gender

Number of employees (full-time

equivalent)

Number of employees

Period

2022

2023

Men

1 154

1 118

Women

369

383

Others

Not disclosed

In total, employees

1 522

1 501

Table 23: S1-6 Unit employee characteristics - number of employees by gender

Period

2022

(full-time equivalent)

2023 (number of people)

Gender

Women

Men's

Pozo-

stali

Unsaid

Total

Women

Men's

Pozo-

stali

Unsaid

Total

Number of employees

369

1 154

1 522

383

1118

1501

Number of permanent employees

240

809

1 050

271

841

1112

Number of temporary employees

128

344

472

112

277

389

Number of employees who are not guaranteed

working hours

Number of full-time employees

361

1 151

1 512

375

1115

1490

Number of part-time employees

Table24: S1-6 Employee turnover rate

Period

2022 (full-time

equivalent)

2023

(number of

people)

Y/Y change

Number of employees (number of people) who left the

organisation during the reporting period

318

338

5,92%

Rotation rate

20,89%

22,52%

1,63

S1-7 Characteristics of non-employees who are the entity's own employees

The table below shows the number of people working with Mostostal Warszawa Group on

contracts other than employment contracts.

Table 25: S1-7 Characteristics of non-employees

Period

2022 (full-time equivalent)

2023 (number of people)

Data on non-employees working with the

unit

Women

Men

Others

Unsaid

Women

Men

Others

Unsaid

Number of people working on the basis of

civil law contracts (orders and works)

Number of people working under a

cooperation agreement (B2B)

Number of persons working under a contract

of appointment

Number of people on external contracts

S1-8 Scope of collective bargaining and social dialogue

Mostostal Warszawa Group ensures freedom of association and is committed to the

provisions of collective agreements. In 2023, there was an Employee Council and a Trade

Union SZZ Solidarność, and a Trade Union Mostostalowcy in Mostostal Płock.

Table26: S1-8 Scope of collective negotiations and social dialogue

2023

Collective agreements and

dialogue with the employees' side

Collective agreements and

agreements

Social dialogue

Percentage of employees

EEA employees

Non-EEA

employees

Workers' representatives

(EEA only)

0-19%

Poland

20-39%

30-59%

60-79%

80-100%

Poland

S1-9 Diversity indicators

The table below shows the structure of age diversity in the Mostostal Warszawa Group.

Table 16: S1-9 Diversity indicators

Period

2022 (full-time equivalent)

2023 (number of people)

Total employees on employment

contracts

Women

Men

Others

Unsaid

Women

Men

Others

Unsaid

Total number of employees, including:

369

1154

383

1118

Age group: over 50

306

321

Age group: 30-50 years

227

663

261

668

Age group: under 30

107

185

129

S1-10 Adequate wages

In 2023, all employees of the Mostostal Warszawa Group received remuneration above the

agreed adequate remuneration, i.e. the amount of the minimum remuneration in 2023.

Table 28: S1-10 Relevant salaries

Period

2023

Percentage of employees receiving wages below the agreed level of adequate

remuneration

0,00%

S1-11 Social protection

At Mostostal Warszawa Group 2023, all contracted employees are covered by social

protection under public schemes.

S1-12 Persons with disabilities

The table below shows a slight change in the employment of people with disabilities.

Table 29: S1-12 Persons with disabilities

S1-13 Training and skills development indicators

Mostostal Warszawa has in place Procedure No. PJ6.2-1 Improving the professional

qualifications of employees, which sets out standardized rules for participation in open

trainings and conferences, closed trainings, language courses studies and development

programmes.

Period

2022

2023

Percentage of employees with disabilities

0,59%

0,70%

Table 30: S1-13 Training and skills development indicators

2023

Average number of training hours per employee

Women

Men

Others

Not

disclosed

Senior management

22,33

23,64

Managers and supervisors

31,20

12,73

Other employees

20,90

12,18

Total

22,67

12,66

S1-14 Occupational health and safety indicators

In 2023, the Group's employees suffered a total of 11 accidents, all of which were light

accidents. Among those working with the Group on contracts other than employment

contracts, there were no accidents. Among employees of subcontractors working on site,

there were 13 accidents, of which 12 were light accidents and one heavy accident.

Table 31: S1-14 Occupational health and safety indicators

Period

2022

2023

Y/Y change

(%)

Accidents among employees

Light accidents

58,33%

Serious accidents

Fatal accidents

Group accidents

Total number of accidents

58,33%

Accidents to non-employees

Light accidents

Serious accidents

Fatal accidents

Group accidents

Total number of accidents

Accidents among employees of subcontractors working on site

Light accidents

100,00%

Serious accidents

Fatal accidents

Group accidents

Total number of accidents

116,67%

In 2023, there were no cases of registered occupational health conditions and the number

of days of incapacity due to work injury/illness was 1094 days.

Table 32: Other health and safety data

Other health and safety data

2023

Employees

Number of cases of registered occupational diseases

Number of days of incapacity due to work injury/illness at work

1094

Accident rate at work

6,96

Non-employees

Number of cases of registered occupational diseases

2Number of days of incapacity due to work injury/illness at work

Accident rate at work

S1-15 Work-life balance indicators

All Mostostal Group employees with a contract of employment are entitled to take parental

leave. In 2023, almost 11% of women and 0.63% of men took advantage of it.

Table 33: S1-15 Work-life balance indicators

Period

2023

Gender

Women

Men

Others

Not disclosed

% of employees entitled to parental leave

100%

% of authorised employees who have taken parental leave

10,97%

0,63%

S1-16 Wage indicators (pay gap and total remuneration)

The following tables present data on the pay gap. The Gender Pay Gap indicator shows the

difference between the average gross hourly pay rate for men and women expressed as a

percentage of the average gross pay rate for men. In 2023, it was 10.49% for all Group

employees. The CEO Pay Ratio expresses the ratio of the highest paid person in the

organisation to the median salary of all other employees. In 2023, the CEO Pay Ratio was

not counted for the Mostostal Group. For the parent company, Mostostal Warszawa S.A.,

the ratio was 12.75.

Table 17: S1-16 Remuneration indicators (pay gap and total remuneration)

Period

2023

CEO Pay Ratio

Gender Pay Gap (%)

10,49%

S1-17 Incidents, complaints and serious human rights impacts

During the reporting period, there were no incidents in the Mostostal Warszawa Group

related to respect for human rights or instances of discrimination. The Group respects

Human Rights in accordance with its Human Rights Policy, in which, among other things, it

commits to comply with the UN Guiding Principles on Business and Human Rights and the

OECD Guidelines.

S2 Employees in the value chain

SBM-2 Stakeholder interests and opinions

As part of the 2022 materiality study, the Group examined its impact on a group of

stakeholders including employees in the value chain and their impact on the group.

Representatives of employees in the value chain were also included in the questionnaire

survey and interviews as part of one stage of the materiality study.

SBM-3 Significant impacts, risks and opportunities and their interrelationship with

the strategy and business model

Mostostal Warszawa's business model involves interaction with long value chains. The

employees in Mostostal Group's value chain with whom the Group has direct contact are the

employees of subcontractors working on the construction sites carried out by Mostostal

Warszawa. Further down the value chain, these employees are those employed by suppliers

and employees of the plants producing the products and materials used by the Group during

production processes. They are also employees of plants producing electricity and heat.

Downstream, the employees in the value chain are the employees of the customers for whom

Mostostal carries out investment processes.

As at the date of publication of the report, Mostostal Warszawa Group does not have a value

chain risk management system, including the risk of incidents of child or forced labour. These

topics will be addressed in the procedure for managing risks among employees in the value

chain, which will be implemented in the near future.

S2-1 Policies related to employees in the value chain

Mostostal Warszawa Group has an implemented Code of Conduct of Mostostal Warszawa

Group in which it obliges subcontractors to observe the same principles as employees. A

dedicated Policy on Stakeholder Relations including employees in the value chain, chapter

I.2 Stakeholder Relations, is part of the Policy Book. Employees in the value chain, including

contractors, subcontractors, suppliers and collaborators, are bound by the Policies contained

in the Mostostal Group Policy Book, especially chapter III. Social Area. Mostostal Warszawa

obliges its subcontractors and suppliers to take care of their employees, including adherence

to the key documents of international bodies and organisations listed in Chapter S1 Persons

working for the company, S1-1, including the prohibition of the employment of young people

and forced labour in any form. This includes adherence to human rights and civil liberties

guaranteed by the Universal Declaration of Human Rights, as enacted by the United Nations,

as well as the Tripartite Declaration of the International Labour Organisation and the UN

Global Compact and the UN Guiding Principles on Business and Human Rights and the

OECD Guidelines.

S2-2 Collaborative processes with those doing work in the influencer value chain

As of the publication date of the report, Mostostal Warszawa Group does not have

implemented systemic processes identifying risks and opportunities related to employees in

the value chain. The procedure related to the identification of the aforementioned risks and

opportunities and the system for their management will be introduced in the nearest future.

A particularly important form of cooperation between Mostostal Group's own employees and

employees in the value chain is the work on Mostostal Warszawa Group's construction sites.

The responsibility for overseeing the process of this cooperation falls mostly on the Group

as the party that is obliged to ensure health and safety for employees in the value chain at

the same level as for its own employees.

Mostostal Group does not take steps to gather the views of employees in the value chain

who may be particularly vulnerable or marginalised.

S2-3 Negative impact mitigation processes and employee reporting channels in the

value chain

Employees in the value chain working on the Group's construction sites can report their

concerns and needs directly to the site manager, or Mostostal Warszawa Group site

supervisors, Contact details are provided on notice boards at each site. Employees have the

opportunity to report any suspected irregularities through the dedicated channels described

in the Mostostal Warszawa Group's Procedure for Reporting and Handling Reports of

Nonconformities and Signaller Protection, which also applies to employees in the value

chain. Signals can be reported anonymously and all actions are conducted with

confidentiality, eliminating the chances of retaliation against the reporting person.

The Mostostal Group does not carry out research into employees' knowledge in the value

chain of the existence of structures or processes to communicate and manage breaches.

During the reporting period, four signals of non-compliance were received at the company

Mostostal Warszawa S.A.

S2-4 Address significant impacts on value chain performers and apply approaches

to manage significant risks and opportunities related to value chain performers and

the effectiveness of these actions

Mostostal Group's activities in relation to employees in the value chain mainly focus on health

and safety issues. It is compulsory for every subcontractor working on Mostostal Group

construction sites to undergo Health and Safety training before starting work, which is

organised as part of induction and adaptation training.

During the reporting period, there were no incidents of human rights violations related to the

value chain in the Mostostal Group.

S2-5 Objectives for managing significant negative impacts, enhancing positive

impacts and managing significant risks and significant opportunities

As at the date of publication of the report, the Mostostal Group does not have identified

targets related to managing significant negative impacts, increasing positive impacts and

managing significant risks and opportunities related to employees in the value chain,

however, when working on a system of policies in the area of sustainable development,

bearing in mind that employees in the value chain have a significant impact on the

development of the Group, it will analyse the introduction of targets in these documents.

S3 Impacted communities

SBM-2 Stakeholder interests and opinions

Local communities (or impacted communities) have been identified as an important category

of stakeholder. The implementation of construction projects most often has a positive impact

on the quality of life of local communities, but nuisances may arise during implementation.

Maintaining good relations with local communities translates into efficient and timely

implementation of investments. The interests and opinions of local communities are most

often gathered during meetings held prior to the start of particularly onerous construction

projects. Residents also have the opportunity to make their voices heard by passing on

information about nuisances to site managers.

An important group of communities affected by the activity of Mostostal Warszawa Group

are also people living in areas adjacent to the bitumen plants of Mostostal Warszawa Group.

The Group has a significant impact on their living comfort, in particular on noise levels.

SBM-3 Significant impacts, risks and opportunities and their interrelationship with

the strategy and business model

As at the date of publication of the report, Mostostal Warszawa Group does not have a

systematic procedure for the management of impacts, negative and positive, on communities

that are exposed to the impacts of the construction process. The procedure for managing

the aforementioned impacts, risks and opportunities will be introduced in the near future.

The Mostostal Group does not carry out investments in the vicinity of indigenous peoples.

S3-1 Policies related to impacted communities

Mostostal Warszawa Group has a Policy on Affected Communities and this is part of the

Policy Book, Chapter 11. Local Communities, and the principles of respect for the

communities and societies among which operations are conducted are also covered in

Chapter 9 Human Rights.

Within the framework of these documents, Mostostal Warszawa is committed to respecting

human rights and freedoms as written in the United Nations Universal Declaration of Human

Rights and their basic tools: The International Covenant on Civil and Political Rights and the

International Covenant on Economic, Social and Cultural Rights; the Declaration of

Fundamental Principles and Rights at Work and the International Labour Organisation

Convention; the Tripartite Declaration of Principles concerning Multinational Enterprises and

Social Policy; the OECD Guidelines for Multinational Enterprises and the United Nations

Global Compact; and the UN Guiding Principles on Business and Human Rights and the

OECD Guidelines.

In relation to local communities, Mostostal Warsaw is guided by principles of conduct, the

most important of which are:

 consistency between business and the needs of the community, where it focuses

its social activities primarily on issues related to its business activities.

 Positive value: Mostostal Warszawa aims to ensure that its presence in society

contributes to the wellbeing of society and that the actions taken are not merely

remedial or substitutive, but go beyond the obligations of corporate responsibilities.

 Commitment for the medium to long term - Relationships with local communities are

a long-term prospect for Mostostal Warszawa

 Community - working with institutions, NGOs, private companies and other

stakeholders to develop effective social action

S3-2 Collaborative influence processes with affected communities

Mostostal Warszawa Group cooperates with the local community when nuisance negative

impacts occur against them. In these situations, local meetings are organised, and a local

communication and media campaign is carried out. This process is not described in the

Group's procedures, and standard communication with communities is the direct

responsibility of site management, with support from the Communications and Administration

Office.

S3-3 Remediation processes for negative impacts and channels for affected

communities to report problems

In accordance with the Local Communities Policy, Mostostal Group monitors on an ongoing

basis the initiatives undertaken in relation to local communities and assesses the impact on

its surroundings.

The most common negative impact on the local community occurs during the concreting

process, which takes a very long time and often hooks into the night hours.

The Mostostal Group monitors the implementation of the initiatives through local media

research carried out by an external company.

At the start of the project, information boards are placed on the site with contact details for

those responsible for implementation, which simultaneously opens up a communication

channel to local communities.

In the case of possible negative impacts on local communities, Mostostal takes corrective

measures and modifies the manner or timing of individual works so as to reduce their

nuisance. As part of the corrective measures, the Group performs additional cleaning and

clearing of additional local roads.

S3-4 Addressing significant impacts on affected communities and applying

approaches to manage significant risks and opportunities associated with those

communities and the effectiveness of those actions

Mostostal Warszawa Group seeks to combine social initiatives with business development

through sustainable medium/long-term projects, during which the Company has a local

presence, strengthening the trust between the Group and the communities in which it

operates, as well as increasing its positive impact.

During the reporting period, there were no incidents of human rights violations of impacted

communities at Mostostal Warszawa Group.

S3-5 Objectives for managing significant negative impacts, enhancing positive

impacts and managing significant risks and significant opportunities

Local communities, as mentioned above, are an important stakeholder group for Mostostal

Warszawa. As such, the Group will continue its efforts to reduce the nuisance of its activities

on communities, and will remain committed to environmental and charitable activities for their

benefit. If the need for specific objectives in this area is identified, the Group will ensure that,

when adopting policies related to the social area, it adopts objectives related to local

communities

S4 Consumers and final users

SBM-2 Stakeholder interests and opinions

Consumers and final users of Mostostal Warszawa Group's services and products are mostly

people who use the road and communication infrastructure completed by the Group,

including drivers, passengers of public transport, pedestrians and users of cubic buildings.

The opinions and interests of the above-mentioned stakeholders are usually taken into

account during the investment design process, i.e. before the investment is handed over to

the Group for implementation. The entities commissioning the implementation, most often

public entities and commercial law entities, are responsible for taking into account the

interests of the users in the process. Mostostal Warszawa Group takes into account the

interests of the final users by completing the investment on time, on schedule and with the

highest quality of construction services, thus minimising warranty repairs.

SBM-3 Significant impacts, risks and opportunities and their interrelationship with

the strategy and business model

Mostostal Warszawa Group's influence on consumers is mostly indirect and results from

decisions made by the client. Within the scope of Mostostal Warszawa Group's activities are

influences related to the timing and method of execution and the quality of the products used

and the final investment.

According to the Policy Book, Mostostal aims to provide value in the spheres in which it

operates by implementing a business model that contributes to sustainable development; at

the same time, it is committed to its stakeholders to take measures to prevent and minimise

economic, social and environmental risks.

S4-1 Policies related to consumers and final users

Mostostal Warszawa Group is committed to ensuring that the end product is of the highest

quality and generates a positive impact on end users, and is committed to continuously

improving the quality of the products and services it produces by improving its management,

remaining responsible for complying with the relevant requirements, both the applicable

legislation and its internal system of conduct, and continuously setting the best example of

good practice.

The Group has in place Procedure No. PJ-20 Monitoring and Measurement of the Product,

the purpose of which is to define the principles for monitoring and measuring the performed

product and examining the degree of customer satisfaction. Amongst other things, the

procedure defines the responsibility for individual elements of the investment, the process of

testing and quality control, final acceptance and the process of monitoring customer

satisfaction, It is in force in Mostostal Warszawa S.A. and in the Group companies covered

by the Integrated Management System, Health, Safety and Environmental Protection and

the UN Guiding Principles on Business and Human Rights and OECD guidelines.

S4-2 Influencer collaboration processes with consumers and final users

As a large proportion of consumers and end-users are also impacted communities the

processes for collaborating with consumers are the same as those described in chapter S3-

2 Collaborative processes for impact with affected communities.

S4-3 Processes for remediation of negative impacts and channels for reporting

problems by consumers and final users

Mostostal Warszawa Group has due diligence processes in place whereby it identifies

preventive measures to mitigate the potential impact and, should it materialise, commits to

developing remediation mechanisms.

The Group also has complaint mechanisms in place, operating post completion, which allow

consumers and users to raise any human rights issues in order to trigger remediation

mechanisms without undue delay.

S4-4 Addressing significant impacts on consumers and final users and applying

approaches to manage significant risks and opportunities related to consumers and

final users and the effectiveness of these actions

During the reporting period, there were no incidents at Mostostal Warszawa Group relating

to violations of consumers' human rights.

S4-5 Objectives for managing significant negative impacts, enhancing positive

impacts and managing significant risks and significant opportunities

Mostostal Warszawa Group does not have identified targets related to managing significant

negative impacts, increasing positive impacts and managing significant risks and

opportunities for consumers and final users.

Information related to governance

G1 Business practices

G1-1 Corporate Culture and Business Policies

In the Mostostal Group, the principles of corporate culture are described in two, corporate

documents: Mostostal Warsaw Group's Code of Conduct and the Book of Policies.

Mostostal Warszawa Group's Code of Conduct is a document addressed to all group

employees, managers and executives in all group companies. The behavioral patterns

contained therein cover such topics as cooperation and commitment, Mostostal Warszawa's

image and reputation, and Conflict of interest and loyalty to Mostostal Warszawa.

The Book of Policies is a set of policies adopted at Mostostal Warszawa Group applicable to

both the parent company and all subsidiaries. The Policy Book covers topics such as

Sustainable Development Policy, Stakeholder Relations, Innovation Policy, Anti-Corruption

Policy, Prevention of Crime and Bribery, Combating Unfair Competition, Risk Management,

Quality Policy, Human Rights, Personnel Policy, Local Communities, Environmental Policy,

Market Communication Policy, Personal Data Protection Policy, Remuneration Policy for

Members of the Management Board and Supervisory Board, and Mostostal Warszawa's

Declaration of Intent on Biodiversity, Climate Change and Water Resources.

Mostostal Warszawa Group's organisational culture is built around the following 9 values:

PROFESSIONALISM:

We nurture and develop Polish engineering thought by sharing our knowledge and

experience with the market and working closely with research and development units.

QUALITY:

High working standards and implementation of modern technology.

INNOVATION:

Constant search for new solutions and process improvements, particularly in relation to the

R&D department.

SAFETY:

Applying the highest health and safety standards is one of the pillars of Mostostal Warszawa

Group's strategy, and we do not compromise when it comes to protecting human health and

life.

PEOPLE AND THEIR DIVERSITY:

We build the Group's teams on the basis of different generations, different experiences,

different nationalities and genders.

TEAMWORK:

Collective action is greater than the sum of the action of individuals, which is why we focus

on effective teamwork to achieve above-average results.

ENVIRONMENTAL PROTECTION:

We are building environmental awareness, taking responsibility for the environment and

minimising negative impacts.

A LONG-TERM PERSPECTIVE:

We are here and now, but with our work we are building a good quality of life for future

generations.

INTEGRITY:

Integrity as ethics, law, respect for employees, investors, subcontractors, society and the

environment.

Mostostal Group Management gives direction to the organisation through corporate actions

i.e., resolutions, orders, decisions. The main source for communicating and shaping

corporate culture is the internal intranet (Mnet) and shared drives, where Group employees

have access to all information about the Company, to information about initiatives taken and

to internal documentation (including regulations, policies, rules and regulations).

Each subsidiary organises a series of training sessions for newcomers on their first day of

work to familiarise them with the organisation, its values and corporate culture, and presents

opportunities for them to become more familiar with the organisation.

Mostostal Warszawa Group has a Procedure for Reporting and Dealing with Reports of

Irregularities in Mostostal Warszawa Group and Protection of Whistleblowers and Chapter

1.6 of the Code of Conduct of Mostostal Warszawa Group, which describe a system of

internal and external reporting of violations and irregularities. Employees are informed of

their rights and obligations regarding whistleblowing, during onboarding, and the procedure

is available to the office employees on the intranet and non-office employees are informed

of it by their supervisors, reporting channels are also given on posters distributed at

construction sites and in the Code of Conduct posted on Mostostal Warszawa's website. The

Mostostal Group also has a Compliance Manager to whom non-conformities and violations

can be reported directly. Irregularities and violations can also be reported to the supervisor

and to the permanent members of the Non - compliance Team.

A person reporting a breach or non-conformity has the option to use the dedicated channels

described in the Procedure for reporting and dealing with reports of non-conformity in

Mostostal Warsaw Capital Group and the protection of Signallers and in the aforementioned

chapter of the Code of Conduct. All reports and signals are treated as confidential unless the

reporter stipulates otherwise. The whistleblower acquires legal protection, i.e. he/she is

guaranteed that no repressive sanctions of a retaliatory nature will be taken against him/her.

Reprisal sanctions or any inappropriate or unequal treatment by the company or other

employees are prohibited.

Under the Code of Conduct, every employee has a duty to report non-compliance:

 in any situation where he has clearly identified a breach of the law in the performance

of his official duties; and

 the identification of which does not require the Employee's professional expertise

and

 which can be expected of any person in the Employee's position.

In all other cases, the Employee has the right to report non-compliance, not the obligation.

In the company Mostostal Warszawa S.A. the sygnaller reports non-compliance through one

of 5 dedicated ways:

1. report in person to a supervisor or to a permanent member of the Company's

reported non-compliance team,

2. Call +48 22 250 78 29 or +48 728 437 202,

3. Notification by e-mail to etyka@mostostal.waw.pl, in the case of a signal concerning

the activity of any of the permanent members of the team - notification by e-mail or

letter addressed to the President of Mostostal Warszawa S.A. with the note: "in

person" on the envelope,

4. Applications by e-mail to the Supervisory Board of Mostostal Warszawa S.A. at

naruszenie_prawa@mostostal.waw.pl;

5. Applications by conventional letter sent to: Compliance Manager, Mostostal

Warszawa S.A., 12a Konstruktorska Street, 02-673 Warsaw, with the note: "by hand"

on the envelope

Mostostal Group has procedures in place for the prompt, independent and objective

investigation of business incidents, including incidents of corruption and bribery, which is

described in the Procedure for reporting and handling reports of non-compliance in Mostostal

Warsaw Group and protection of Whistleblowers. It takes into account:

 Obligation of each of the companies of the Mostostal Warszawa Group to appoint a

Team to conduct proceedings and a list of persons (positions) who should form the

Team

 Decision-making principles of the Team

 Principles and rules for reporting the Signal and guarantees for the Employee

 Principles and rules for the opening of an internal investigation

 Principles and rules for internal investigations

 Records, documentation and reporting required

 Sanctions in the event of non-compliance with the Procedure

 Final provisions

The Mostostal Group has an Anti-Corruption Policy, published in the Policy Book. In

accordance with the objectives of this policy, Mostostal Warszawa supports and respects

the attitudes against corruption contained in the United Nations Convention Against

Corruption. In addition, it also has written measures against bribery and corruption in the

Mostostal Warszawa Group Code of Conduct (chapter 1.5.9) and a separate Mostostal

Warszawa Group Anti-Corruption Code.

The group identifies the groups most at risk of corruption and bribery as:

 Persons directly involved in purchasing and production preparation

 Staff responsible for acceptance of works

 Purchasing Coordination Office

 Production preparation departments

 Site personnel responsible for accepting work from subcontractors and suppliers.

The continuous development of Mostostal Warszawa Group employees is important, and

the Team is one of the Group's core values. That is why Mostostal Warszawa has its own

training programme for managers. Training courses are conducted by internal trainers from

the HR department. The training courses cover issues such as team management and

recruitment. The Group also has access to external training provided by Acciona, including,

among others, MBA training for managers, Project Leaders for managers from production

and training programmes targeted at women, including the International Women's

Acceleration Track or Acceleration Program for Women, as well as development

programmes for new managers, development programmes for newly hired employees just

out of university.

G1-2 Supplier Relationship Management

Mostostal Warszawa Group's suppliers and contractors are a key element in achieving its

growth targets and continuously improving the quality of its services, and the Group therefore

builds relationships with them based on trust, mutual benefit and respect for competition.

Mostostal Group strives to settle its maturing obligations on time. In achieving this objective,

the Group is supported by financial market products such as loans, factoring, which help it

to settle its obligations to suppliers on time.

The description of the conduct when engaging in cooperation with, inter alia, suppliers is

described in the Code of Conduct of Mostostal Warszawa Group in chapter 1.5.13 Relations

with suppliers, contractors and business partners.

In selecting suppliers, the Group takes into account whether a potential supplier has a model

for managing ethics and compliance and ESG issues. The Mostostal Group Code of Conduct

is made available to all suppliers and the Health and Safety Principles (described in section

1.5.5. of the Code of Conduct) at work cover, in addition to the Group's own employees, the

suppliers with whom the Group works.

G1-3 Prevention and detection of corruption and bribery

In its efforts to prevent corruption, Mostostal Warszawa Group is supported by a number of

corporate documents and principles, i.e. the Anti-Corruption Code, including the Gift Policy,

the principle of political neutrality, the rules on sponsorship and donations, the rules on

reporting and removing conflicts of interest, the "Know Your Business Partner" requirements,

the contractual anti-corruption clause.

Mostostal Warszawa Group is committed to conducting its business activities in an honest

and transparent manner, including avoiding all forms of corruption, complying with all

applicable anti-corruption legislation and following the recommendations of international

organisations such as the Organisation for Economic Co-operation and Development and

the United Nations in this regard.

The Anti-Corruption Code of the Mostostal Warszawa Group, includes the prohibition of

accepting, promising and receiving bribes, and describes the principles of offers and

gratuities, gift policy, political support, sponsorship and donations, conflict of interest and due

diligence processes when establishing business relationships.

When starting a business relationship with partners, Mostostal Warszawa Group expects the

acceptance of an anti-corruption clause, the wording of which is binding on the Group. The

clause may not be accepted if the potential business partner presents its own anti-corruption

clause, which is at least as restrictive. In the event of refusal to accept the clause and failure

to present its contractual provisions, each Group company is obliged to withdraw from further

negotiations.

An internal procedure for the prevention of corruption-related incidents is mandatory training

for all employees, regardless of grade, either conducted via e-learning or conducted by the

Compliance Manager.

During the current reporting period, all employees were included in the anti-corruption and

bribery training programme.

Completion of the course by an employee means that he/she receives at least 80 per cent

of the correct answers in the final assessment. Failure to complete the course by the agreed

deadline may result in the application of disciplinary sanctions in accordance with the Labour

Regulations.

All new Mostostal Warszawa Group employees also receive compliance training. Periodic

training sessions are also held, which are informed by reminder emails on training on the gift

policy and the anti-corruption procedure. All procedures and policies are available to office

employees on the intranet, and non-office employees are informed of it by their supervisors.

That is also how communication about policy updates and changes takes place.

Members of the Management Board participate in training sessions together with the

Management Board of Acciona SA.

The procedures used to prevent allegations, detect incidents of corruption or bribery and the

process for responding to these incidents are described in the procedure for reporting and

handling reports of non-compliance in the Mostostal Warsaw Group and the protection of

Signallers.

The procedure for reporting and dealing with reports of non-compliance in the Mostostal

Warsaw Group and the protection of Signallers describes the process for appointing a team

to deal with reports. In Mostostal Warszawa S.A. these are:

 Compliance Manager or acting Compliance Manager in a Mostostal Warsaw Group

company equivalent - Chairman of the Team, permanent Member of the Team,

 Chief Accountant, Director of the Accounting and Finance Department Deputy

Chairman of the Team, permanent member of the Team,

 Director of the Human Resources Office - Permanent Member of the Team,

 Director of the Support and Contract Management Office - Permanent Member of

the Team,

 Lawyer in the Legal Department - Member of the Team, appointed on an ad hoc

basis at the request of the Chairman of the Team by the Head of the Legal

Department,

 Member of the Team appointed on an ad hoc basis by the Chairman of the Team,

depending on the nature of the Non-Compliance and the needs of the investigation,

in particular Employees responsible for production, purchasing, tendering, trade and

health and safety.

Among the functions of the persons listed in the composition of the team, there is no position

fulfilling the role of internal auditor, which ensures that investigations into corruption incidents

is separate from the management structures involved in the case. The procedure provides

for a conflict of interest management process in relation to team members. The person

responsible for the process of investigating corruption incidents is the Compliance Manager

together with a team. This team conducts an investigation and submits a written report of the

results to the President or Vice President. If the signal is deemed to be significant, the request

will be reviewed positively.

G1-4 Confirmed incident of corruption or bribery

During the reporting period, there were no confirmed incidents of corruption and bribery in

the Mostostal Group, no confirmed incidents for the unit's employees to be dismissed or

punished in connection with corruption or bribery incidents, and no confirmed incidents

regarding contracts with business partners that were terminated or not renewed due to

violations related to corruption or bribery. One signal has been received that may relate to a

corruption incident, the investigation into this is ongoing at Mostostal Warszawa. To the best

of the knowledge at the date of publication of the report, the Mostostal Group is not involved

in any court case on public corruption and bribery lawsuits brought against the entity and its

employees. During the reporting period, no convictions or fines for violations of anti-

corruption and anti-bribery legislation were issued for Mostostal Warszawa Group.

G1-6 Payment practices

The company's standard payment terms, including payments to small and medium-sized

enterprises, are 30 days and cover all categories of suppliers. The 30-day term also

represents the average time it takes the Group to settle invoices.

The Mostostal Group was not involved in any legal proceedings in relation to late payments

during the reporting year. Payments settled late accounted for 14% of all payments settled

in 2023.

April 2024, signed by:

Miguel Angel Heras Llorente

President of the Management Board

Carlos Resino Ruiz

Member of the Management Board (CFO)

Annexes

Annex 1 Environmental data at Mostostal Warszawa SA

Table 35: [E1-5] Energy consumption and energy mix at Mostostal Warszawa SA

Mostostal Warsaw

Energy consumption and energy mix

Unit

2022

2023

Y/Y change

Fuel consumption from coal and coal products

MWh

0,00

0,0

Fuel consumption from crude oil and petroleum products

MWh

11 531,1

14 732,9

27,77%

Fuel consumption from natural gas

MWh

0,0

221,4

Consumption of fuel from other fossil sources

MWh

0,0

Consumption of purchased or procured electricity, heat, steam and

cooling from fossil sources

MWh

3 504,5

4 615,5

31,70%

Total fossil energy consumption

MWh

15 035,5

19 569,9

30,16%

Share of fossil sources in total energy consumption

96,17%

99,71%

3,54

Energy consumption from nuclear sources

MWh

Share of energy from nuclear sources in total energy consumption

0,00%

Consumption of fuel from renewable sources, including biomass (also

including industrial and municipal bio-waste, biogas, renewable

hydrogen, etc.).

MWh

0,0

Consumption of purchased or procured electricity, heat, steam and

cooling from renewable sources

MWh

599,3

0,0

-100,00%

Consumption of renewable energy produced without fuel

MWh

0,0

57,4

Total energy consumption from renewable sources

MWh

599,3

57,4

-90,42%

Share of renewable sources in total energy consumption

3,83%

0,29%

-3,54

Total energy consumption

MWh

15 634,8

19 627,3

25,54%

*In previous years, data on renewable energy sources were obtained on the basis of the fuel structure of energy

suppliers. According to the ESRS E1 standard, the reporting of RES data can only be done on the basis of

certificates of origin, therefore the RES energy consumption of Mostostal Warszawa Group in 2023 was 0 MWh.

Table 36: [E1-5] Energy intensity per net revenue of Mostostal Warszawa SA

Mostostal Warsaw

Energy intensity per net revenue

Unit

2022

2023

Y/Y change

Total energy consumption from activities in sectors with significant climate

impacts per net revenue from activities in sectors with significant climate

impacts

MWh/1

million PLN

11,78

14,43

22,49%

Table 37: E1-6 Gross Scope 1, 2 and 3 greenhouse gas emissions and total greenhouse gas emissions Mostostal

Warszawa SA

Mostostal Warsaw

Retroperspective

Milestones and base year

Unit

2022

2023

Y/Y

chang

2025

2030

2050

Y/Y

chang

Greenhouse gas emissions in scope 1

Gross greenhouse gas emissions in scope 1

MgCO

080,6

739,7

21,40

Share of Scope 1 greenhouse gas emissions from regulated ETS

0,00%

Greenhouse gas emissions in scope 2

Gross Scope 2 greenhouse gas emissions by location-based method

MgCO

481,2

267,8

31,70

Gross Scope 2 greenhouse gas emissions by market-based method

MgCO

313,6

874,0

24,22

Significant greenhouse gas emissions in scope 3

Total gross indirect greenhouse gas emissions in terms of 3

MgCO

1 Purchased goods and services

MgCO

2 Investment goods

MgCO

3 Fuel and energy activities not included in 1 or 2

MgCO

4 Upstream transport and distribution

MgCO

5 Waste resulting from operations

MgCO

6 Business trips

MgCO

7 Staff commuting

MgCO

8 Leased assets [upstream]

MgCO

9 Downstream transport and distribution

MgCO

10 Processing of products sold

MgCO

11 Use of products sold

MgCO

12 End-of-life treatment of sold products

MgCO

13 Leased assets [downstream]

MgCO

14 Franchising

MgCO

15 Investments

MgCO

Total greenhouse gas emissions

Total greenhouse gas emissions (location-based)

MgCO

561,7

007,5

25,99

Total greenhouse gas emissions (market-based)

MgCO

394,2

613,6

22,61

Table 38: Mostostal Warszawa's emission factor

Mostostal Warsaw

Intensity of greenhouse gas emissions per net revenue

Unit

2022

2023

Y/Y change

Total greenhouse gas emissions (location-based) per net revenue

MgCO

e/1

million PLN

4,19

5,15

22,94%

Total greenhouse gas emissions (market-based) per net revenue

MgCO

e/1

million PLN

4,06

4,86

19,63%

Table 39: E3-4 Water consumption, intake and discharge Mostostal Warszawa SA

Water at Mostostal Warszawa [E3-4].

Water consumption

Unit

2023

Total water consumption

21874,23

Total water use in water stressed areas,

including areas with significant water

scarcity

Total amount of water recycled and

reused

1800

Total volume of stored water

Changes in water storage

0,00

Water consumption

intensity

Total water consumption per 1million

revenue

/1m PLN

16,08

Water intake and

discharge

Total water intake

31372,55

Total water discharge

7698,32

Table 40: E5-4 Resources introduced to Mostostal Warszawa SA

Resource use and the circular economy at Mostostal Warszawa [E5-4].

Resources entering the organisation [E5-4].

Unit

2023

Total weight of products introduced into the organisation

2 683

Total weight of technical materials brought into the organisation

513 793

including the total weight of reused or recycled components, reused

intermediates and secondary raw materials used in the production of the

company's products and services

Total mass of biological materials introduced into the organisation

12 289

including from sustainable sources

Total mass of technical and biological materials introduced into the

organisation

526 081

Total weight of products, technical materials and biological materials

528 764

Percentage of biological materials from sustainable sources

0,00%

Percentage of materials reused

0,00%

Table 41: E5-5 Resources discharged from Mostostal Warszawa SA

Mostostal Warsaw

Resources drained from the organisation [E5-5].

Unit

2023

Total weight of products

184 892

Total recyclable content

Total package weight

Total recyclable weight of packaging

Index of recyclable content of products

0,00%

Index of recyclable content of packaging

Table 42: E5-5 Resources discharged from Mostostal Warszawa SA

Mostostal Warsaw

Resources drained from the organisation [E5-5].

Unit

2023

Waste destined for recovery

Hazardous waste

Preparation for re-use

Recycling

Other recovery processes

Non-hazardous waste

959 398

Preparation for re-use

Recycling

Other recovery processes

959 398

Total amount of waste sent for recovery

959 398

Waste sent for disposal

Hazardous waste

Burning

Storage

Other disposal processes

Non-hazardous waste

4 325

Burning

Storage

4 325

Other disposal processes

Total amount of waste sent for disposal

4 329

Total amount of radioactive waste

Total amount of waste generated

963 726

Total amount of waste not recycled

963 726

Percentage of waste not recycled

100,00%

Annex 2 Social data at Mostostal Warszawa SA

Table 43: S1-6 Mostostal Warszawa SA employee characteristics - number of employees

Mostostal Warsaw

Gender

Number of employees (full-time

equivalent)

Number of employees

Period

2022

2023

Men

521

506

Women

300

309

Others

Not disclosed

In total, employees

820

815

Table 44: S1-6 Mostostal Warszawa SA employee characteristics - number of employees by country

Mostostal Warsaw

Country

Number of employees (full-time

equivalent)

Number of employees

Period

2022

2023

Poland

820

815

Table 45: S1-6 Mostostal Warszawa SA employee characteristics - number of employees by gender

Mostostal Warsaw

Period

2022 (full-time equivalent)

2023 (number of people)

Gender

Women

Men

Others

Undiscl

osed

Total

Women

Men

Others

Undiscl

osed

Total

Number of employees

300

521

820

309

506

815

Number of permanent employees

192

296

489

215

345

560

Number of temporary employees

107

224

331

161

255

Number of employees who are not

guaranteed working hours

Number of full-time employees

292

518

810

302

504

806

Number of part-time employees

Table 46: S1-6 Employee rotation rate Mostostal Warszawa SA

Mostostal Warsaw

Period

2022 (full-time

equivalent)

2023 (number

of people)

Y/Y change

Number of employees (number of people) who left the

organisation during the reporting period

197

205

-3,90%

Rotation rate

24,01%

25,15%

-1,14

Table 47: S1-7 Characteristics of persons who are not employees of Mostostal Warszawa SA

Mostostal Warsaw

Period

2022 (full-time equivalent)

2023 (number of people)

Data on non-employees working with the unit

Wome

Men

Others

Undiscl

osed

Wome

Men

Others

Undiscl

osed

Number of people working on the basis of civil law contracts

(orders and works)

Number of people working under a cooperation agreement

(B2B)

Number of persons working under a contract of appointment

Number of people on external contracts

Table 48: S1-8 Scope of collective negotiations and social dialogue at Mostostal Warszawa SA

Mostostal Warsaw

2023

Collective agreements and

dialogue with the employees' side

Collective agreements and

agreements

Social dialogue

Percentage of employees

EEA

employees

Non-EEA

employees

Workers' representatives

(EEA only)

0-19%

Poland

20-39%

30-59%

60-79%

80-100%

Poland

Table 49: S1-9 Diversity indicators at Mostostal Warszawa SA

Mostostal Warsaw

Period

2022 (full-time equivalent)

2023 (number of people)

Total employees on employment contracts

Women

Men

Others

Undisclo

sed

Women

Men

Others

Not

disclose

Total number of employees, including:

300

521

309

506

Age group: over 50

Age group: 30-50 years

185

361

217

353

Age group: under 30

Table 50: S1-10 Adequate remuneration at Mostostal Warszawa SA

Mostostal Warsaw

Period

2023

Percentage of employees receiving wages below the agreed level of adequate

remuneration

0,00%

Table51: S1-12 Persons with disabilities at Mostostal Warszawa SA

Mostostal Warsaw

Period

2022

2023

Percentage of employees with disabilities

0,85%

0,98%

Table 52: S1-13 Indicators for training and skills development at Mostostal Warszawa SA

Mostostal Warsaw

2023

Average number of training hours per employee

Women

Men

Others

Not disclosed

Senior management

10,67

4,71

Managers and supervisors

29,07

11,31

Other employees

19,00

10,95

Total

20,68

10,91

Table 53: S1-14 Occupational health and safety indicators at Mostostal Warszawa SA

Mostostal Warsaw

Period

2022

2023

Y/Y change (%)

Accidents among employees

Light accidents

166,67%

Serious accidents

Fatal accidents

Mass accidents

Total number of accidents

166,67%

Accidents to non-employees

Light accidents

Serious accidents

Fatal accidents

Group accidents

Total number of accidents

Accidents among employees of subcontractors working on site

Light accidents

100,00%

Serious accidents

Fatal accidents

Group accidents

Total number of accidents

116,67%

Table 54: Other health and safety data at Mostostal Warszawa SA

Mostostal Warsaw

Other health and safety data

Employees

2023

Number of cases of registered occupational diseases

Number of days of incapacity due to work injury/illness at work

433

Accident rate at work

5,46

Non-employees

2023

Number of cases of registered occupational diseases

Number of days of incapacity due to work injury/illness at work

Accident rate at work

Table 55: S1-15 Work-life balance indicators at Mostostal Warszawa SA

Mostostal Warsaw

Period

2023

Gender

Women

Men

Others

Undisclosed

% of employees entitled to parental leave

100,00%

% of authorised employees who have taken parental leave

12,94%

0,00%

Table 56: S1-16 Remuneration indicators (pay gap and total remuneration) at Mostostal Warszawa SA

Mostostal Warsaw

Period

2023

CEO Pay Ratio

12,75

Gender Pay Gap (%)

24,92%