2024 BISAR Capital Group Sustainability Report

We are pleased to present the second Sustainability Report of the BISAR Capital Group, covering our activities in 2024.

This document has been prepared in accordance with Chapter 7 of the Accounting Act, implementing the provisions of Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 (CSRD), as well as Commission Delegated Regulation (EU) 2023/2772 establishing the European Sustainability Reporting Standards (ESRS standards).

This is the first BISAR Group report prepared in full compliance with ESRS, which represents a significant step towards further professionalization of management processes, increased operational transparency, and a systematic approach to ESG issues.

Scope and structure of the report

The starting point for this report was a renewed Double Materiality Assessment, conducted in accordance with the new sustainability reporting requirements. Key stakeholders were involved in this process, and their opinions directly influenced the shape of the disclosures contained in the report.

The document’s structure aligns with ESRS guidelines and covers four main reporting areas:

1. General Disclosures (ESRS 2)
2. Environmental Matters – Climate Change (ESRS E1)
3. Social Matters – Own Workforce (ESRS S1)
4. Governance – Business Conduct (ESRS G1)

General Disclosures (ESRS 2)

This section of the report provides detailed information on the organizational structure of the BISAR Group, its business model, and value chain. It also describes the report preparation process, with particular emphasis on methods for identifying and assessing impacts, risks, and opportunities. Information regarding the responsibility of management and supervisory bodies for overseeing sustainability matters is also included.

Environmental Matters – Climate Change (ESRS E1)

The report presents actions taken in environmental protection, including the continued measurement of the carbon footprint for Scope 1 and 2 emissions. In 2024, new contracts were signed for the supply of electricity from 100% certified renewable sources (RES). Additionally, electronic document circulation was implemented, contributing to the reduction of paper consumption and waste.

Social Matters – Own Workforce (ESRS S1)

This section of the report presents data on employment structure and key HR indicators. The BISAR Group places particular importance on creating a safe and development-friendly work environment. A key aspect for us remains the effective combination of labor market needs with ensuring dignified employment conditions. The effectiveness of actions in this area is monitored through a set of HR indicators, the analysis of which is found in this chapter.

Governance – Business Conduct (ESRS G1)

The final section of the report is dedicated to corporate governance and the compliance system. It presents a set of policies and procedures applicable within the BISAR Group aimed at fostering responsible attitudes and mitigating operational and reputational risks. The implementation of these solutions is part of a broader organizational transformation focused on strengthening ethical culture and raising customer service standards.

Summary

We invite all stakeholders – including investors, business partners, clients, and employees – to review the full 2024 Sustainability Report. This document expresses our commitment to conducting responsible and transparent business, and it is our response to growing expectations regarding sustainable development.

Janusz Kamiński

Marketing Manager