Pursuant to Art. 18 EU Taxonomy:
1.”The minimum guarantees referred to in Art. 3 item c) are procedures followed by a 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 core conventions identified in the ILO Declaration on Fundamental Principles and Rights at Work and the principles and rights set out in the International Bill of Human Rights.
2.Using the procedures referred to in section 1 of this Article, enterprises shall comply with the principle „do no significant harm” referred to in Art. 2(17) of Regulation (EU) 2019/2088.
It is worth pointing out that in June 2023, the OECD Council adopted an update of the OECD Guidelines, including: expanding their scope and specifying issues related to environmental protection Particularly important changes in the OECD Guidelines concerned: introducing recommendations to align its environmental goals with internationally agreed climate change and biodiversity goals and introducing recommendations to include issues related to new technologies and the use of data in the due diligence process.
In recent years, the Group has already verified compliance with the Minimum Guarantees.
The Group takes measures to protect all universally recognized human rights and has no information that any human rights violations have occurred within its value chain.
Moreover, the Group has verified that no serious or systematic human rights violations have been reported in relation to its activities.
However, due diligence is a process to which the Group pays special attention. For this reason, in order to fully meet the minimum guarantees during the current reporting period, the Group cooperated with an external advisory entity. During the work it was determined that due to the update of the OECD Guidelines, the Group, as a socially responsible entity, cannot declare its compliance with the minimum guarantees in this reporting period. It should be emphasized that the Group does not have a negative impact on areas covered by the minimum guarantees, and does not violate generally protected human and employee rights.
The failure to meet the minimum guarantees in 2023 is primarily related to the update of the OECD Guidelines, including the failure to adopt measurable long-term emission reduction goals.
However, the Group does not stop its efforts and intends to devote the entire year 2024 to continuing the initiated work to fully implement the minimum guarantees.At the stage of preparing this report, work is pending to develop measurable, science-based environmental goals.
