Report on the Sustainable Development of the UNIMOT Capital Group for 2024
15 April 2025
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish.
1
Table of contents | ||
LETTER FROM THE PRESIDENT OF THE MANAGEMENT BOARD | 4 | |
1. | GENERAL INFORMATION | 6 |
1.1. | BASIS FOR THE PREPARATION OF THE REPORT | 6 |
1.2. | GOVERNANCE STRUCTURE WITH PARTICULAR FOCUS ON THE ROLE OF SUSTAINABILITY | 9 |
1.3. | BUSINESS MODEL | 26 |
1.3.1. | BUSINESS SEGMENTS OF THE UNIMOT GROUP | 26 |
1.3.2. | KEY FINANCIAL AND OPERATIONAL DATA | 31 |
1.4. | BUSINESS MODEL AND VALUE CHAIN | 35 |
1.5. THE UNIMOT GROUP STRATEGY WITH PARTICULAR FOCUS ON THE ROLE OF SUSTAINABLE
DEVELOPMENT | 43 | |
1.6. | SIGNIFICANT IMPACTS, RISKS AND OPPORTUNITIES | 59 |
1.6.1. | THE UNIMOT GROUP STAKEHOLDERS | 59 |
1.6.2. | DOUBLE MATERIALITY ASSESSMENT | 65 |
1.6.3. | MATERIAL SUSTAINABILITY IMPACTS IN TERMS OF RISKS AND OPPORTUNITIES | 68 |
1.6.4. | MANAGEMENT OF SUSTAINABILITY RISKS | 88 |
1.7. | LIST OF ESRS INDICATORS | 98 |
2. | ENVIRONMENTAL INFORMATION | 106 |
2.1. | CLIMATE CHANGE | 106 |
2.1.1. RISKS ASSOCIATED WITH CLIMATE CHANGE | 108 | |
2.1.2. GREENHOUSE GAS EMISSIONS | 112 | |
2.1.3. ENERGY CONSUMPTION AND ENERGY MIX | 132 | |
2.2. | POLLUTION | 134 |
2.3. | WATER AND MARINE RESOURCES | 144 |
2.4. | BIODIVERSITY AND ECOSYSTEMS | 148 |
2.5. | RESOURCE USE AND THE CIRCULAR ECONOMY | 151 |
2.5.1. | RESOURCES INTRODUCED INTO THE ORGANISATION | 157 |
2.5.2. | RESOURCES RELEASED FROM THE ORGANISATION | 158 |
2.5.3. | WASTE MANAGEMENT | 159 |
2.6. | TAXONOMY OF THE EUROPEAN UNION | 162 |
3. | INFORMATION ON SOCIAL ISSUES | 178 |
SOCIAL IMPACT MANAGEMENT FRAMEWORK - BASIC REGULATIONS IN THE UNIMOT GROUP | 178 | |
3.1. | THE UNIMOT GROUP'S OWN WORKFORCE | 178 |
3.1.1. | HUMAN CAPITAL MANAGEMENT | 179 |
3.1.2. | STAFF CHARACTERISTICS AND EMPLOYMENT STRUCTURE OF THE UNIMOT GROUP | 182 |
3.1.3. | EQUALITY AND DIVERSITY | 194 |
3.1.4. | REMUNERATION POLICY AND ADEQUATE WAGES | 200 |
3.1.5. | COMPETENCE DEVELOPMENT AND STAFF TRAINING | 203 |
3.1.6. | SAFE AND ERGONOMIC WORKING ENVIRONMENT | 205 |
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 2
3.2. | EMPLOYEES IN THE VALUE CHAIN | 220 |
3.3. | AFFECTED COMMUNITIES | 228 |
3.4. | CONSUMERS AND END-USERS | 238 |
4. | BUSINESS CONDUCT | 253 |
4.1. | BUSINESS CONDUCT POLICIES AND CORPORATE CULTURE | 253 |
4.2. | SUPPLIER RELATIONSHIP MANAGEMENT | 259 |
4.3. | PREVENTION OF CORRUPTION AND BRIBERY | 264 |
4.4. | POLITICAL INFLUENCE AND LOBBYING ACTIVITIES | 266 |
4.5. | ANIMAL WELFARE | 267 |
5. | ANNEXES | 269 |
5.1. | ANNEX 1 KEY EMPLOYMENT DATA | 269 |
5.2. | ANNEX 2 KEY ENVIRONMENTAL AND CLIMATE DATA | 275 |
5.3. | ANNEX 3 INDEX OF TABLES | 280 |
5.3.1. | TABLES IN CHAPTER 1 | 280 |
5.3.2. | TABLES IN CHAPTER 2 | 280 |
5.3.3. | TABLES IN CHAPTER 3 | 281 |
5.3.4. | TABLES IN CHAPTER 4 | 282 |
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 3
LETTER FROM THE PRESIDENT OF THE MANAGEMENT BOARD
Dear Sirs,
Sustainability is a cornerstone of our organisational culture and an integral part of operational processes of the UNIMOT Group. We have demonstrated this by including ESG commitments and objectives in the Strategy for 2024- 2028 adopted in April 2024. The ESG standards have thus become a systemic element of our day-to-day operations.
In the past year, we consistently implemented the Group's Strategy for 2024-2028 and thus placed a strong focus on sustainability activities. For the first time, we calculated greenhouse gas emissions in all three scopes, which forms the basis for setting reduction objectives and planning the Group's decarbonisation activities. In parallel, we carried out a first analysis of the compliance of our operations with the EU Taxonomy. In doing so, we assessed the extent to which the projects concerned fit in with the EU's sustainable development goals and identified areas for improvement.
We paid considerable attention to formalising our sustainability management system. By analysing the impact of social, environmental and governance issues on our operations and business relationships, we implemented new ESG management mechanisms. In the past year, we also adapted the Group's existing policies to the new regulatory requirements ensuring that they comply with the latest standards and best market practices.
Over the past months, we have taken concrete steps in the area of energy transformation of our value chain, aiming to increase the share of renewables, biofuels and low-carbon fuels. We have signed contracts for photovoltaic installations with a total capacity of 10 MW - a threefold increase against 2023 - and we plan to reach 150 MW per year in new projects by 2028. We are also continuing work on the connection to the gas grid, a significant step towards renewable gas production.
We have consistently striven to diversify our fuel offering to support customers in their CO₂ reduction strategies. We have launched a fully sustainable synthetic fuel, HVO100, produced from waste feedstock and, in collaboration with an external partner, secured a supply of decarbonised aviation fuel for 2025. The above products significantly support the decarbonisation of transport.
Our energy transformation is not only an adaptation to regulatory requirements, but above all a real response to market needs and changing customer expectations. By developing the RES, biofuels and low-carbon fuels segments, we are helping our partners to reduce the environmental impact of their operations, while strengthening the competitiveness of the UNIMOT Group in the dynamically changing energy sector.
2024 was also a year of intensive efforts in favour of the Group's employees. We defined our corporate values and implemented a number of documents that support the creation of an open, inclusive working environment. We paid special attention to women, who make up almost 30% of our team. In the context of the challenges of employment in the energy industry, we are taking steps to create an environment that is conducive to their development.
Corporate social responsibility remains an important element of our Strategy. We actively engage in activities to support local communities and consistently implement a good neighbour policy, ensuring equality of access to our services. In the past year, we undertook specific initiatives to increase the accessibility of our own AVIA petrol stations for people with disabilities and customers with special needs. Within these measures, we have introduced 'quiet hours' for people on the autism spectrum, provided priority checkouts, enabling people with disabilities to be served more quickly and conveniently without having to wait in line, and provided the ability to call out service at selected fuel platforms, making refuelling easier for people who have difficulty moving independently.
The report presented here is the first ever Report of the UNIMOT Group prepared in accordance with the requirements of the CSRD (Corporate Sustainability Reporting Directive) and on the basis of the European Sustainability Reporting Standards (ESRS). In order to ensure the reliability and compliance of the Report with CSRD and ESRS requirements, its preparation was based on two key elements: stakeholder mapping and double materiality assessment.
For the UNIMOT Group, adapting to the new regulations means not only fulfilling its reporting obligations, but more importantly, further integrating its sustainability commitments and goals into its key business processes. I believe that this report will be a valuable source of information for all stakeholders and will further strengthen confidence in the UNIMOT Group as an organisation that is responsible and ready for the future.
We have further ambitious goals ahead of us to build our commitment to sustainable transformation of business and economic. I have no doubt that through the hard work and commitment of all employees, together we will achieve
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 4
further important goals that will translate into further secure growth of the UNIMOT Group for the benefit of our shareholders, partners, customers and employees.
Thank you for your trust and commitment.
Adam Sikorski PhD
President of the Management Board of UNIMOT S.A.
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 5
1. GENERAL INFORMATION
1.1.Basis for the preparation of the Report
BP-1 BP-2
The presented UNIMOT Group Sustainability Report for 2024 (hereinafter: Report, Statement, Document) has been prepared in accordance with Article 63x of the Accounting Act of 29 September 1994. The report has been prepared on the basis of the ESRS standards (introduced by Commission Delegated Regulation (EU) 2023/2772), which are mandatory for the UNIMOT Group as from the 2024 financial year.
In addition, the Report has been prepared in accordance with the following additional guidelines and regulations:
- "WSE Guidelines for ESG Reporting",
- AA1000 Stakeholder Engagement Standard - 2015 Edition (the so-called AA1000 SES standard),
- TCFD (Task Force on Climate-related Financial Disclosures) recommendations for reporting climate-related issues,
- ICMM (International Council on Mining & Metals), Stakeholder Research Toolkit, based substantively on the Johnson and Scholes methodology to illustrate the impact and involvement of different stakeholder groups.
The information, data, ratios and descriptions contained in the Report relate to the parent entity UNIMOT S.A. (the Company, UNIMOT) with its registered office in Zawadzkie, 2A Świerklańska Street, 47-120 Zawadzkie, entered in the Register of Entrepreneurs of the National Court Register kept by the District Court in Opole, 8th Business Division of the National Court Register under KRS no.: 0000382244, NIP: 7561967341, REGON: 160384226 and the UNIMOT Capital Group (hereinafter: UNIMOT CG, the UNIMOT Group, the Group), unless indicated otherwise.
The report includes sustainability information (ESG) on UNIMOT S.A. and the UNIMOT Group for the period from 1 January 2024 to 31 December 2024. This is the same period as the Group's financial year.
For the purposes of the data presentation, three time horizons have been adopted:
- in the short-term perspective: the period of one year from the end of the period covered by this Sustainability Report ;
- for the medium-term time horizon: 5 years calculated from the end of the short-term reporting period, i.e. 1 January 2026 to 31 December 2030;
- in the-long term horizon: from 1 January 2031.
The above time frames for the short, medium and long-term horizons are in line with the requirements set out in Appendix C to the ESRS 1 standard 'General Requirements', which specifies the definitions of time horizons used in the sustainability reporting process in accordance with the CSRD directive.
The Group prepares consolidated sustainability reporting in accordance with Article 29a of Directive 2013/34/EU.
The scope of consolidation in the Report is in principle the same as for the consolidated financial statements for the last financial year. However, in order to maintain the transparency and reliability of the reporting, some the UNIMOT Group Companies were excluded from the data reporting process. The rationale for these exclusions is as follows:
- The companies UNIMOT B1 Sp. z o.o., UNIMOT SA (UNIMOT LTD) and UNIMOT Centrum Usług Wspólnych Sp. z o.o. are characterised by a marginal impact on the Group's overall business, both financially and operationally. Their activities are not significant in terms of the implementation of the sustainable development strategy and their impact on the social, environmental and economic environment,
- UNIMOT Energy LLC and MOT LLC had no operations in 2024.
As at 31.12.2024 and as at the date of approval for publication of the Report, the UNIMOT Capital Group consisted of the parent entity UNIMOT S.A. and the following directly and indirectly consolidated subsidiaries:
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 6
Date of | ||||
Name of unit | Headquarters | Scope of the unit's | Shares held | obtaining |
core business | and voting | control | ||
rights | ||||
UNIMOT S.A. | Warsaw, | Controlling and | not | Parent |
Poland | managing other | applicable | Entity | |
companies in the | ||||
fuel and energy | ||||
industry and related | ||||
industries, strategic | ||||
and organisational | ||||
planning and | ||||
decision-making | ||||
processes; Running | ||||
the commercial | ||||
activities of the | ||||
petrol stations under | ||||
the AVIA brand; | ||||
Trading in natural | ||||
gas | ||||
UNIMOT SYSTEM Sp. z o.o. | Zawadzkie, | Sale and distribution | 100% | 20.01.2014 |
Poland | of gaseous fuels | |||
through mains | ||||
UNIMOT PALIWA Sp. z o.o. | Częstochowa, | Wholesale of fuels | 100% | 16.11.2015 |
Poland | and related products | |||
UNIMOT ENERGIA I GAZ Sp. z o.o. | Warsaw, | Trading in electricity | 100% | 30.12.2015 |
Poland | and gaseous fuels | |||
TRADEA Sp. z o.o. | Częstochowa, | Electricity trading | 100% | 23.05.2016 |
Poland | ||||
UNIMOT UKRAINE LLC | Kyiv, | Distribution of liquid | 100% | 19.04.2018 |
Ukraine | fuels | |||
UNIMOT ASIA LLC | Distribution of | 100% | 04.09.2018 | |
Shanghai, | petroleum products | |||
China | ||||
UNIMOT ENERGY LLC | Kyiv, Ukraine | Distribution of | 100% | 02.04.2019 |
electricity | ||||
ENERGY CLAST OPERATOR Ltd. | Zywiec, | Planning, generation | 80% | 15.02.2021 |
Poland | and coordination of | |||
energy distribution, | ||||
consulting, advisory | ||||
activities | ||||
UNIMOT CENTRUM USŁUG | Warsaw, | Non-operating | 100% | 20.10.2021 |
WSPÓLNYCH | Poland | special purpose | ||
Sp. z o.o.* | vehicle | |||
UNIMOT B1 Sp. z o.o. | Warsaw, | Non-operating | 100% | 20.10.2021 |
Poland | special purpose | |||
vehicle | ||||
UNIMOT SA (UNIMOT LTD) | Geneva, | Distribution of liquid | 100% | 17.05.2022 |
Switzerland | fuels | |||
ŻYWIEC OZE-1 Sp. z o.o. | Żywiec, Poland | Electricity generation | 100% | 13.02.2023 |
OLAVION Sp. z o.o. | Gdansk, | Rail transport and | 90% | 07.03.2023 |
Poland | forwarding services | |||
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 7
UNIMOT TERMINALE Sp. z o.o. (on | Czechowice- | Storage and | 100% | 07.04.2023 |
11.12.2024 the company UNIMOT | Dziedzice, | distribution of fuels | ||
Infrastruktura was incorporated)*. | Poland | |||
UNIMOT BITUMEN Sp. z o.o. | Gdansk, Poland | Bitumen production | 100% | 07.04.2023 |
RCEKOENERGIA Sp. z o.o. | Czechowice- | Generation, | 100% | 07.04.2023 |
Dziedzice, | transmission, | |||
Poland | distribution and | |||
trading of energy | ||||
utilities | ||||
UNIMOT AVIATION Sp. z o.o. | Warsaw, Poland | Trading in aviation | 75% | 28.04.2023 |
fuel | ||||
UNIMOT COMMODITIES Sp. z o.o. | Katowice, | Logistics and trading | 80% | 4.07.2023 |
Poland | activities in the | |||
energy raw materials | ||||
industry (coal) | ||||
UNIMOT AVIATION SERVICES Sp. z o.o. | Warsaw, Poland | Support activities for | 75% | 20.07.2023 |
air transport | ||||
UNIMOT LLC | Kyiv, Ukraine | Construction and use | 74,6% | |
of industrial facilities | ||||
- In the Sustainability Report, the UNIMOT Group refers to the activities of UNIMOT Infrastruktura, which was merged with UNIMOT Terminale on 11 December 2024 and has operated under its name since then. However, as UNIMOT Infrastruktura (Jaslo, Poland, date of taking control: 07.04.2023) operated as a separate entity for most of the reported period, its activities are described separately in the Report in appropriate places. This approach allows for a more complete and transparent presentation of the Company's results and activities during the reporting period.
Table 1-1. Structure of the UNIMOT Group including companies consolidated as at 31.12.2024 and as at the date of approval for publication of the Report.
In accordance with ESRS 1, 9.1 "Incorporation by reference", the Group has chosen to incorporate information by reference in the Report and indicates each time where such required information is included.
The table below presents the places in the Report where the UNIMOT Group applied 'inclusion by reference'.
Subchapter in Report/ Issue | ESRS | The document referred to |
1.2./ Information on the experience and skills | GOV-1 | Report on the activities of the Management |
of the management and supervisory persons | Board of the UNIMOT Group and UNIMOT S.A. | |
for 2024. | ||
1.3.2. / Factors influencing the financial and | - | Report on the activities of the Management |
operating results and commentary on the | Board of the UNIMOT Group and UNIMOT S.A. | |
results | for 2024. | |
1.2. / Information on the remuneration of the | GOV-3 | Supervisory Board report on the remuneration |
Supervisory Board and Management Board | E-1 | of the Management Board and the Supervisory |
Board of the Company for 2024. | ||
3.1.4/ Information on the remuneration of the | S1-10 | Supervisory Board report on the remuneration |
Supervisory Board and Management Board | of the Management Board and the Supervisory | |
members | Board of the Company for 2024. | |
2.1.6./ Taxonomy of the European Union | - | Consolidated Financial Statements of the |
UNIMOT Capital Group for the financial year | ||
ended 31 December 2024, part 4.2. Costs by | ||
type | ||
2.1.6./ Taxonomy of the European Union | - | Consolidated Financial Statements of the |
UNIMOT Capital Group for the financial year | ||
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 8
ended 31 December 2024, part 3.2. Statements | ||
of total revenues by operating segment | ||
2.1.6./ Taxonomy of the European Union | - | Consolidated Financial Statements of the |
UNIMOT Capital Group for the financial year | ||
ended 31 December 2024, part 4.1. Sales | ||
revenue | ||
Table 1-2. Places in the Report and topics in which the UNIMOT Group applied 'inclusion by reference'.
The UNIMOT Group does not provide information on intellectual property, know-how or innovation effects.
In the Report, the Group made use of the exemption under Article 19a(3) and Article 29a(3) of Directive 2013/34/EU) in accordance with Article 63x (7) of the Law on Accounting.
Details of the range of data presented in the value chain, their sources and impact, are set out for each indicator. Where data were not available, an estimation method was used or data were based on indirect sources (e.g. declarations by partners). This information is disclosed with each ESRS thematic scope. The UNIMOT Group shall make every effort to base the data presented in subsequent Reports on direct sources. Whenever the data in the Report are based on estimates or indirect sources, the Group shall disclose such information together with the methodology of approximations and possible judgements used in the measurement.
The document is the first UNIMOT Group Report prepared on the basis of ESRS standards and, as such, the Group does not report any changes in the preparation or presentation of sustainability data or errors from previous periods
The Group has adopted 2024 as the base year for sustainability disclosure. For this reason, and given that 2024 is the first year in which the UNIMOT Group is required to present sustainability data, the Group does not disclose comparative data from previous years in the Document.
The report was externally verified. The attestation was carried out by the audit firm Forvis Mazars Audyt Sp. z o.o. in accordance with the National Standard on Assurance Engagements 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information (KSUA 3000) and National Standard on Assurance Services 3002 Assurance service providing limited assurance on sustainability reporting..
1.2.Governance structure with particular focus on the role of sustainability
GOV-1
In this section of the Report, the Group presents information on the bodies of UNIMOT S.A. because it is the parent entity that consolidates the UNIMOT Group and its governing bodies have a determining influence on the Group's strategy and operation, including in terms of sustainable development.
The Management Board of UNIMOT S.A.
The general principles of the Company's Management Board operations are set out in the Company's Articles of Association. The detailed course of action of the Management Board and the description of its competences are set out in the Rules of Procedure of the Management Board and the Organisational Rules of the Company.
The scope of the Management Board's activities includes managing the Company's overall operations in accordance with the adopted Strategy, representing the Company externally and managing its assets.
Since the beginning of 2024, the Management Board of UNIMOT S.A. has operated with the following 5-member composition:
- Adam Sikorski - President of the Management Board
- Robert Brzozowski - Vice-President of the Management Board for Commercial Affairs
- Filip Kuropatwa - Vice-President of the Management Board for Finance
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 9
- Aneta Szczesna-Kowalska - Vice-President of the Management Board for HR
- Michał Hojowski - Vice-President of the Management Board for Energy Transformation
There were no changes in the composition of the Management Board during the reporting period. Throughout the reporting period, 20% of the Company's Management Board members were women. Four members of the Management Board belong to the age group of 30-50 years, one person to the age group of over 50 years.
The Management Board is an executive body and all its members have this status. The Board does not include a representative of employees and other persons providing services, as well as independent members.
Information on Board's diversity is presented in section 3.1.3 of the Report (ESRS indicator S1-9).
A Member of the Management Board shall inform the Management Board of any conflict of interest in relation to the function held or of the possibility of its occurrence, and shall refrain from taking part in the discussion and from voting on the resolution on the matter in which the conflict of interest has arisen. In cases where a conflict of interest arises, the Board Member of the Company is obliged to act in accordance with the Regulations for the Identification, Management and Prevention of Conflicts of Interest of Members of UNIMOT S.A. Company Bodies, adopted by Resolution No. 27 of the Ordinary General Meeting of UNIMOT S.A. of 2 June 2016, amended by Resolution No. 23 of the Ordinary General Meeting of UNIMOT S.A. of 3 June 2020, the content of which is available on the Company's website: https://www.unimot.pl/wp-content/uploads/2020/06/regulamin-konflikt-interesow-2.pdf
Detailed professional CVs of the individual members of the Management Board, including information on experience related to sectors, products and services, can be found in the Statement of the Management Board of UNIMOT S.A. on the application of Corporate Governance 2024, published on the same date as the Report.
Division of duties of the Management Board members
The following table presents a division of the roles and the resulting duties and responsibilities of each member of the Management Board in terms of overseeing the impacts, risks and opportunities in the separated issues.
Adam Sikorski | • | Supervising the work of the Board |
President of the Management | • | Sustainability (ESG) |
Board | • | Risk management |
• | Investor relations | |
• Legal area of the CG | ||
• | Internal audit | |
• | Communication | |
• Protection of classified information; | ||
• Relations with public administration; | ||
• | Data protection | |
• Supervision of companies: UNIMOT Ukraine LLC, UNIMOT Asia LLC, | ||
UNIMOT Energy LLC, UNIMOT System sp. z o.o., UNIMOT Commodities | ||
sp. z o.o., UNIMOT Aviation sp. z o.o.. | ||
Robert Brzozowski | • | Sales |
Vice-President of the | • | Supervision of the companies: UNIMOT Paliwa Sp. z o.o., |
Management Board | Olavion sp. z o.o., UNIMOT S.A. (UNIMOT Ltd, Geneva) | |
for Commercial Affairs | ||
Filip Kuropatwa | • | Finance and accounting |
Vice-President of the | • | Accounting and reporting |
Management Board for | • | IT |
Finance | • | Controlling |
• Optimisation of margins and financial risks | ||
• Supervision of the company UNIMOT Centrum Usług Wspólnych sp. z | ||
o.o. | ||
Sustainability Report of the UNIMOT Capital Group for 2024. This is a translation of the document originally issued and signed in Polish. 10