Asseco Poland S A : Report of Asseco Poland S.A. on non-financial information

TABLE OF CONTENTS

• 1. DESCRIPTION OF THE COMPANY AND ITS BUSINESS MODEL .................................................................... 4

  Asseco Poland S.A . .................................................................................................................................... 4

  Development strategy ............................................................................................................................... 4

  Market position of the Company .............................................................................................................. 6

  The federation model ............................................................................................................................... 8

  Management structure ............................................................................................................................. 8

  Internal control, risk management and internal audit systems .............................................................. 11

• 2. EMPLOYEE ISSUES .................................................................................................................................. 12

  Personnel policy ...................................................................................................................................... 12

  Evaluation and employee development ................................................................................................. 14

  Additional non-wage benefits ................................................................................................................. 15

  Engagement and satisfaction survey ...................................................................................................... 15

  Occupational health and safety (OHS) .................................................................................................... 15

  Significant risks identified in the area of employee issues ..................................................................... 16

  Risk of increased labor costs ................................................................................................................... 16

  Risks associated with the possible loss of key employees ...................................................................... 16

• 3. SOCIAL ISSUES ........................................................................................................................................ 16

  Significant risks identified in the area of social issues ............................................................................ 19

  The risk of dissatisfaction with the reduction in the scope of actions carried out ................................. 19

• 4. CLIMATE AND ENVIRONMENTAL ISSUES ................................................................................................ 20

  Environmental laws and regulations ....................................................................................................... 20

  Relevant stakeholders ............................................................................................................................. 21

  Climate change and the impact on sustainable development ................................................................ 21

  Fuels and Energy ..................................................................................................................................... 22

  Water and wastewater ........................................................................................................................... 23

  Greenhouse gas emissions ...................................................................................................................... 24

  Raw materials and waste ........................................................................................................................ 26

  Environmental education ........................................................................................................................ 28

  Suppliers .................................................................................................................................................. 29

  EU taxonomy ........................................................................................................................................... 29

  Significant risks identified in the area of environmental and climate issues .......................................... 32

• 5. ISSUES CONCERNING RESPECT FOR HUMAN RIGHTS .............................................................................. 33

Significant risks identified in the area of respect for human rights ........................................................ 34

Risk of violation of human rights in the Company .................................................................................. 34

Risk of human rights violations among the Company's suppliers ........................................................... 34

6.

ANTI-CORRUPTION ISSUES ..................................................................................................................... 34

Significant risks identified in the area of counteracting corruption ....................................................... 35

Corruption risks ....................................................................................................................................... 35

INTRODUCTION

We are presenting hereby the report of Asseco Poland S.A. (hereinafter "Company", "Parent Company", "Asseco Poland") on non-financial information for the year 2021 (hereinafter "report"), which includes non-financial information concerning the Company for the period from January 1, 2021 to December 31, 2021. The report has been prepared taking into account the provisions of the Accounting Act of September 29, 1994, the European Commission's guidelines on reporting non-financial information as well as the national Standards on Non-Financial Information (SIN) and the international guidelines of the Global Reporting Initiative (GRI).

The selection and description of the policies as well as the performance indicators presented in the report was made on the basis of the materiality criterion, taking into account the internal and external factors relating to the Company's operations. The main factors considered during the materiality assessment were:

• • the sector in which the Company operates,

• • its business profile and market environment,

• • the extent of impact on the local community and environment,

• • stakeholder expectations.

The data presented in the report are reviewed and updated at annual reporting periods and published regularly with the reports for subsequent fiscal years.

1. DESCRIPTION OF THE COMPANY AND ITS BUSINESS MODEL

Asseco Poland S.A.

Asseco Poland is a leading Polish IT company listed on the Warsaw Stock Exchange (WSE) and a parent company of the international Asseco Group. Asseco Poland combines the competencies of a software and services company and a producer of technologically advanced software. Both the Parent Company and the Group cooperate with companies and institutions from key sectors of the economy, including the power industry, banking, insurance, telecommunications, public administration and healthcare.

Asseco Poland operates the following management systems:

• • ISO 9001:2015 (quality management system),

• • ISO/IEC 27001:2013 (information security management system),

• • ISO 22301:2012 (business continuity management system),

• • ISO 14001:2015 (environmental management system),

• • AQAP 2110:2016 (quality assurance system for design, development and production for suppliers of products and services to NATO countries) and AQAP 2210:2015 (requirements complementary to AQAP 2110 for software quality assurance),

• • WSK certificate (system for conducting trade in goods and services of strategic importance).

These systems are certified to the standard in areas that are interested in obtaining such confirmation by an external entity.

Development strategy

Owing to the strategy focused on building expert competence and development of proprietary products, the Company has gained and maintained the position of a leader in the IT market in Poland, and thanks to the Group's growth, also of the largest provider of modern IT solutions in the region of Central and Eastern Europe.

Asseco Poland's strategy focuses on building long-term value for our stakeholders. It is based on two main pillars: developing proprietary software and services as well as scaling up through acquisitions.

Asseco Poland's organic growth strategy is focused on the provision of a broad range of proprietary IT solutions and services. The Company's operations are based on sectoral technological and business competencies. Asseco Poland offers comprehensive solutions for entire sectors of the economy, and also sells standardized products for smaller entities.

For many years Asseco Poland has pursued an effective acquisition policy at home and abroad. Since 2004, the Company has successfully completed over 115 acquisitions, repeatedly increasing the scale of its business and geographic reach.

In its acquisition activities, the Company focuses on increasing its competence in core business sectors, entering new geographical markets or reinforcing the position of the whole Asseco Group in countries where it has been already present.

Mission and vision

The mission of Asseco Poland is to improve the quality of life by providing solutions for people and technologies for business.

According to the vision:

• • Asseco Poland wants to be reliable and fast, with the best product and service to support customers around the world in achieving their goals. Its employees form a competent, passionate team combining traditional values with modern operations,

• • the Company is building an international group of technology companies whose federation model allows it to take advantage of local entrepreneurship and market knowledge, while the company's affiliation with the group increases its execution capabilities and credibility with demanding clients.

Strategic objectives in key areas

Marketplace

• • targeting the financial, health, corporate and government sectors, at home and abroad,

• • development and delivery of software-based solutions in areas of key importance to the Company's customers' business,

• • striving to build recurring solutions to achieve appropriate margin levels while maintaining competitive pricing levels,

• • striving for a stable source of revenues from the maintenance and development of supplied software, by retaining in the Company and protecting copyrights to the solutions it develops,

• • providing SaaS solutions based on proprietary software.

Organization

• • business areas dedicated to serving different market sectors,

• • great diversity, as a consequence of the different needs, specificities and development phases of each sector,

• • supporting all initiatives to exchange knowledge and experience between areas,

• • a catalog of shared values and a vision, mission, strategy that can be detailed by business areas,

• • back-office processes common to all areas to support business objectives,

• • investment in research and development (R&D).