ESG Report

Reporting indicators

ESG reporting guidelines



A guide for companies listed on the Warsaw Stock Exchange. Indicators included in the report [GPW]


Place in the report


[GPW E-P1] Greenhouse gas emissions

[GPW E-P2] Energy consumption

[GPW E-P3] Climate risks and opportunities

[GPW E-S2] Emissions management

[GPW E-S6] Waste management


S-P1 Diversity on supervisory bodies

S-P2 Equal pay indicator

S-P3 Employee turnover

S-P4 Freedom of association and collective bargaining

S-P6 Due diligence procedures regarding human rights


G-P1 Governing body structure

G-P2 Code of ethics

G-P3 Anti-corruption policy

G-P4 Whistleblowing mechanism

G-S1 Data protection policy

Indicators aligned with TCFD (Task Force on Climate-Related Financial Disclosures) Guidelines


Place in the report


A. The board’s oversight of climate-related risks and opportunities

B. The management’s role in assessing and managing climate-related risks and opportunities


A. The climate-related risks and opportunities the organization has identified over the short, medium, and long term

B. The impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning over the short, medium, and long term

C. The resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario


A. The process for identifying and assessing climate-related risks

B. The process for managing climate-related risks

C. How the process for managing climate-related risks is integrated into the organization’s overall risk management

Metrics and targets

A. The metrics and targets used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process

B. Scope 1, Scope 2, and Scope 3 greenhouse gas (GHG) emissions, and the related risks

C. The targets used by the organization to manage climate-related risks and opportunities and results/performance against targets

SFDR (Sustainable Finance Disclosure Regulation) Indicators


Place in the report

SFDR 1 – GHG emissions

SFDR 2 – Carbon footprin

SFDR 3 – GHG intensity of investee companies

SFDR 4 – Exposure to companies active in the fossil fuel sector

No revenues from activities related to the fossil fuel sector

SFDR 5 – Share of non-renewable energy consumption and production

SFDR 6 – Energy consumption intensity per high impact climate sector

SFDR 7 – Activities negatively affecting biodiversity-sensitive areas

Allegro does not own, rent or manage operations / locations located in or close to biodiversity sensitive areas

SFDR 8 – Emissions to water

0, no water pollutants were emitted in the reporting period

SFDR 9 – Hazardous waste ratio

0, no hazardous waste was generated in the reporting period

SFDR 10 – Violations of UN Global Compact principles and Organisation for Economic Cooperation and Development (OECD) Guidelines for Multinational Enterprises

No confirmed violations of the principles of the UN Global Compact and the Organization for Economic Co-operation and Development (OECD) Guidelines for multinational enterprises

SFDR 11 – Lack of processes and compliance mechanisms to monitor compliance with UN Global Compact principles and OECD Guidelines for Multinational Enterprises

SFDR 12 – Unadjusted gender pay gap

SFDR 13 – Board gender diversity

SFDR 14 – Exposure to controversial weapons (anti-personnel mines, cluster munitions, chemical weapons and biological weapons)

No involvement in the production or sale of controversial weapons



Place in the report


GOAL 4: Quality education


GOAL 5: Gender equality


GOAL 8: Decent work and economic growth


GOAL 9: Industry, innovation and infrastructure


GOAL 10: Reduced inequalities


GOAL 11: Sustainable Cities and Communities


GOAL 12: Responsible consumption and production


GOAL 13: Climate action


GOAL 15: Life on Land


GOAL 17: Partnerships for the Goals

UN Global Compact Principles [UNGC]


The Ten Principles of the UN Global Compact

Place in the report

Human Rights

[UNGC 1] Principle 1: Businesses should support and respect the protection of internationally proclaimed human rights; and

[UNGC 2] Principle 2: make sure that they are not complicit in human rights abuses.


[UNGC 3] Principle 3: Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining;

[UNGC 4] Principle 4: the elimination of all forms of forced and compulsory labour;

[UNGC 5] Principle 5: the effective abolition of child labour; and

[UNGC 6] Principle 6: the elimination of discrimination in respect of employment and occupation.


[UNGC 7] Principle 7: Businesses should support a precautionary approach to environmental challenges;

[UNGC 8] Principle 8: undertake initiatives to promote greater environmental responsibility; and

[UNGC 9] Principle 9: encourage the development and diffusion of environmentally friendly technologies.


[UNGC 10] Principle 10: Businesses should work against corruption in all its forms, including extortion and bribery.

Own indicators [KPI]


Place in the report

In-house indicators [KPI 1]

rNPS index in the customer satisfaction survey31

In-house indicators [KPI 2]

professional sellers („B2C”) on Allegro

In-house indicators [KPI 3]

active buyers 32on Allegro

In-house indicators [KPI 4]

unique users who visited the Allegro Academy e-learning platform in 2021 and took part in at least one of the 72 available educational courses

In-house indicators [KPI 5]

donations made by Allegro.eu Group to charity and social organizations

In-house indicators [KPI 6]

number of recycled, FSC-certified packaging and fillers put into circulation

In-house indicators [KPI 7]

% of employees who respect the company as a workplace that respects everyone regardless of gender, age or any other dimension of diversity

In-house indicators [KPI 8]

GHG emission in relation to GMV (kt CO2e / million PLN)


31 rNPS – relational net promoter score w IV kwartale 2021 r., the value in the third quarter of 2021 was 78.8. The customer service NPS ratio for the fourth quarter of 2021 was 74.2, and for the third quarter of 2021 was 77.4
32 An Active Buyer is each unique e-mail address associated with a buyer who has made at least one purchase on Allegro.pl, Allegrolokalnie.pl or eBilet.pl in the last twelve months. Previously, the data did not include eBilet.pl. All data points have been retrospectively adjusted to the revised definition

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