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INDEPENDENT
LIMITED
ASSURANCE STATEMENT
To: The Stakeholders of
ING Bank Śląski S.A. Capital Group
Introduction and objectives of work
BUREAU
VERITAS
Polska
Sp.
z
o.o.
(Bureau
Veritas)
has
been
engaged
by
ING
Bank
Śląski
S.A.
Capital
Group
to
provide
limited
assurance
of
Selected
information
included
in
its
“Management
Board
Report
on
Operations
of
ING
Bank
Śląski
S.A.
Group
in
2022”
(Report).
This
Assurance
Statement
applies
to
the
related
information
included
within the scope of work described below.
Selected information
The
scope
of
our
work
was
limited
to
assurance
over
GRI
Standards
Disclosures
(Consolidated
set
of
GRI
Sustainability Reporting Standards)
included in the Report
for the period 1 January 2022 to 31 December 2022:
●
GRI
Standards
2016
core
option:
202-1,
205-2,
3,
302-1,
4,
305-1,
2,
3,
4,
5,
308-1,
401-1,
2,
3,
404-1,
2,
3, 405-1, 2, 406-1, 413-1, 414-1, 417-1, 3, 418-1;
●
GRI Standards 2018: 303-3, 403-1, 3, 5, 6, 9;
●
GRI Standards 2020: 306-3;
●
GRI
Standards
2021:
2-1,
2,
3,
4,
5,
6,
7,
8,
9,
10,
11,
12,
13,1
4,
15,
16,
17,
18,
19,
20,
21,
22,
23,
24,
25,
26, 27, 28, 29, 30, 3-1, 2, 3;
●
Own indicators: 1, 2, 3, 4, 5, 6, 7, 8.
Excluded from the scope of our work is any assurance of other information
included in the Report.
Reporting Criteria
The
Selected
Information
needs
to
be
read
and
understood
together
with
the
standards
for
sustainability
reporting
The GRI Standards as set out at
https://www.globalreporting.org
.
Limitations and Exclusions
Excluded from the scope of our work is any verification of information relating to:
●
activities outside the defined verification period;
●
positional
statements
(expressions
of
opinion,
belief,
aim
or
future
intention
by
ING
Bank
Śląski
S.A.
Capital
Group
, and statements of future commitment).
This
limited
assurance
engagement
relies
on
a
risk
based
selected
sample
of
sustainability
data
and
the associated
limitations
that
this
entails
.
The
reliability
of
the
reported
data
is
dependent
on
the
accuracy
of metering
and
other
production
measurement
arrangements
employed
at
site
level,
not
addressed
as
part
of
this
assurance.
T
his
independent statement should not be relied upon to detect all errors, omissions or misstatements that may exist.
Responsibilities
This
preparation
and
presentation
of
the
Selected
Information
in
the
Report
are
the
sole
responsibility
of the
management of
ING Bank Śląski S.A. Capital Group.
Bureau Veritas was not involved in the drafting of the Report or the Reporting Criteria. Our responsibilities were to:
●
obtain
limited
assurance
about
whether
the
Selected
Information
has
been
prepared
in accordance
with
the
Reporting Criteria;
●
form
an
independent
conclusion
based
on
the
assurance
procedures
performed
and
evidence
obtained;
and
●
report our conclusions to the Directors of
ING Bank Śląski S.A. Capital Group
.
Assessment Standard
We
performed
our
work
in
accordance
with
International
Standard
on
Assurance
Engagements
(ISAE)
3000
Revised,
Assurance
Engagements
Other
than
Audits
or
Reviews
of
Historical
Financial
Information
(effective
for
assurance
reports
dated
on
or
after
December
15,
2015),
issued
by
the International
Auditing
and
Assurance
Standards
Board.
Summary of work performed
As part of our independent verification, our work included:
1.
Assessing the appropriateness of the Reporting Criteria for the Selected Information;
2.
Conducting interviews with relevant personnel
of ING Bank Śląski S.A. Capital Group;
