This Report is an English version of the original Polish version. In case of any discrepancies between the Polish and English version, the Polish one shall prevail.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is
a legally separate and independent entity. Please see www.deloitte.com/pl/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu
Limited and its member firms.
Member of Deloitte Touche Tohmatsu Limited
District Court for the city of Warsaw KRS, No. 0000446833, NIP: 527-020-07-86, REGON: 010076870
Independent Limited Assurance Report on Independent Limited Assurance Engagement on selected
indicators Presented in the ESG Report of Millennium Bank S.A. and Bank Millennium Group for the
period from 1 January 2022 to 31 December 2022
To the Management Board of Bank Millennium S.A.
Ul. Stanisława Żaryna 2A
02-593 Warszawa
Scope of work performed and applicable criteria
We have undertaken a limited assurance engagement on the selected indicators presented in the ESG Report for the
period from 1 January 2022 to 31 December 2022 (the “The ESG Report”), developed by Bank Millennium S.A. (the
“Company”).
The scope of our work covered 10 selected General Disclosures presented in the GRI index and selected Topic Specific
Disclosures.
PROFILE DISCLOSURES
2-1; 2-7; 2-12; 2-14; 2-23; 2-26; 2-29; 2-30; 3-2; 3-3
MATERIAL SPECIFIC DISCLOSURES
202-1; 205-2; 205-3; 206-1; 301-1; 302-1; 305-1; 305-3; 306-3; 401-1; 401-2; 404-3; 405-1; 405-2; 406-1;
413-1; 418-1; FS13; FS14; FS15
The indicators included in the GRI index presented in the ESG Report have been reported in the manner defined in
the GRI Standards - Sustainability Reporting Guidelines, issued by the Global Reporting Initiative (GRI).
Our limited assurance engagement was limited to the indicators presented in the ESG Report listed above and marked
"YES" in the GRI index and did not address the other information included in this report or this report understood as
a whole. Accordingly, our conclusion below applies only the GRI indicators within the scope of our work and not all
data presented, or any other information included in the ESG Report.
Responsibility of the Management Board of the Company
The Management Board of the Company is responsible for the preparation and presentation of the indicators presented
in the ESG Report in accordance with Sustainability Reporting Guidelines GRI Standards, as issued by Global Reporting
Initiative (GRI). This responsibility includes establishing and maintaining appropriate performance management and
internal control systems from which the reported information is derived. The Management Board of the Company is
also responsible for the provision of reliable, correct, and fair information, and for the correct preparation of the
documentation provided to us.
Our Independence and Quality Control
In performing the service, we have complied with the independence and other ethical requirements set out in the
International Code of Ethics for Professional Accountants (including International Standards of Independence)
developed and approved by the International Ethics Standards Board for Accountants, which includes independence
requirements and other requirements based on integrity, objectivity, professional competence and due care,
confidentiality and professional conduct.
Deloitte Audyt sp. z o.o. sp.k.
al. Jana Pawła II 22
00-133 Warszawa
Polska
Tel.: +48 22 511 08 11
Fax: +48 22 511 08 13
www.deloitte.com/pl
This Report is an English version of the original Polish version. In case of any discrepancies between the Polish and English version, the Polish one shall prevail.
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is
a legally separate and independent entity. Please see www.deloitte.com/pl/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu
Limited and its member firms.
Member of Deloitte Touche Tohmatsu Limited
District Court for the city of Warsaw KRS, No. 0000446833, NIP: 527-020-07-86, REGON: 010076870
In accordance with the International Assurance Assurance Standards Board's (IAASB) International Quality
Management Standard 1, we maintain and apply a comprehensive quality management system that operates
continuously and iteratively and responds to changes in the nature and circumstances of the company and its
recommendations.
Our Responsibility
Our responsibility is to express a limited assurance conclusion on the selected indicators as marked in the GRI index
presented in the ESG Report based on the procedures we have performed and the evidence we have obtained. We
conducted our limited assurance engagement in accordance with International Standards on Assurance Engagements
3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information, issued by
the International Auditing and Assurance Standards Board. This standard requires that we plan and perform this
engagement to obtain limited assurance about whether the selected GRI indicators presented in the ESG Report are
not inconsistent with the GRI Standards Guidelines for Sustainability Reporting.
The procedures performed under the limited assurance engagement are different in nature and limited in scope both
in terms of risk assessment procedures, including an understanding of internal control, and in terms of the procedures
performed in response to the risks assessed compared to the reasonable assurance engagement. As a result, the
level of assurance obtained through an assurance service providing limited assurance is significantly lower than the
level of assurance that could be obtained through an assurance service providing reasonable assurance.
The procedures we performed were based on our professional judgement, our assessment of the risk of material
misstatement of the indicators due to intentional actions or misstatements, and included interviews, observations
of the processes performed, examination of documents, analytical procedures, assessments of the appropriateness
of calculation methods and reporting policies and reconciling with underlying records.
In order to perform our conclusion on the selected indicators as marked in the GRI index presented in the ESG Report,
we undertook in the period 17
th
January 2023 – 15
th
February 2023 the following procedures:
Through inquiries, obtained an understanding of Canpack’s control environment and information systems
relevant to reporting the indicators under review, but did not evaluate the design of particular control
activities, obtain evidence about their implementation or test their operating effectiveness.
Obtained through inquiries, analytical procedures, observation and other applicable evidence gathering
procedures on a sample basis, an understanding of the key structures, systems, processes, procedures and
internal controls relating to collation, aggregation, validation and reporting of data for the indicators under
review.
Compared the information contained in the ESG Report with the GRI Standards guidelines for the indicators
under review.
Compared the information included in the ESG Report to internal documentation of the Company.
Inherent limitations
The process the organization adopts to define, gather, and report data on its non-financial performance is not subject
to the formal processes adopted for financial reporting. Therefore, data of this nature is subject to variations in
definitions, collection, and reporting methodology with no consistent, accepted standard. This may result in non-
comparable information between organizations and from year to year within the organization as methodologies
develop. The accuracy and completeness of the information disclosed in the ESG Report is subject to inherent
limitations given its nature and the methods for determining, calculating, or estimating such information.
Conclusion
Based on the work we have done and the procedures we have performed, nothing has come to our attention that
causes us to believe that the indicators in the scope of our work, presented in the ESG Report and marked “YES” in
the GRI index, for the period from 1 January 2022 to 31 December 2022 prepared by Bank Millennium, have not been
prepared, or compiled, in all material respects, in accordance with the GRI Standards issued by the Global Reporting
Initiative.
Deloitte Audyt sp. z o.o. sp.k.
Warsaw, 15
th
February 2023