BAT (Best Available Techniques) |
Document drawing conclusions on best available techniques for the installations concerned and indicating the emission levels associated with the best available techniques |
BDO |
Database on products, packaging and waste management; IT system for recording and monitoring waste in Poland |
Biomass |
Energy-containing material formed from organic matter such as plant and animal waste and residues |
OHS |
Occupational health and safety |
CAPEX |
Capital expenditures on property, plant and equipment, intangible assets and right-of-use asset |
CO2 |
Carbon dioxide |
Compliance |
Assurance of compliance of the organization’s activities with the applicable law and internal regulations. |
CSR |
Corporate social responsibility. Responsibility of an organization for the impact exerted by its decisions and actions on society and the environment; it is ensured by transparent and ethical conduct, which: contributes to sustainable development, including wellbeing and health of the society, takes stakeholder expectations into account, complies with the applicable law and consistent with international standards of conduct, is integrated with the organization’s activities and is practiced in its relations |
EIB |
Electronic Information Base – system operated by the Warsaw Stock Exchange, used by issuers to submit current and periodic information |
ERM |
Integrated risk management system |
ESG |
Set of issues related to business sustainability. The abbreviation ESG refers to the three fundamental sustainability pillars: environment (E), society (S) and governance (G). ESG issues currently serve as the primary point of reference for non-financial business reporting |
ESPI |
Electronic Information Transmission System – IT system operated by the Polish Financial Supervision Authority (KNF), enabling public companies to disclose information specified in the provisions of generally binding law (Act on Public Offerings, Act on Trading in Financial Instruments) |
ESRS |
European Sustainability Reporting Standards; collection of standards aimed at harmonizing the manner of reporting by companies covered by the CSRD on their environmental, social and governance activities. The purpose of ESRS is to improve the transparency and comparability of sustainability data |
EUA (EU Emission Allowance) |
Emission allowance under the European Emissions Trading System |
GHG Protocol |
Provides standards, guidelines, tools and training for companies and governments to measure and manage greenhouse gas (GHG) emissions. The GHG Protocol establishes a framework for the stocktaking of emissions, enabling organizations to identify their primary operating sources of emissions, monitor progress in reducing emissions and ensure transparent reporting |
Circular economy |
Concept in which products, materials and commodities remain in the economy for as long as possible, whereas waste, if created, is treated as a secondary resource. |
Stakeholder |
A person or group of persons interested in decisions or activities of an organization. A stakeholder is anyone who influences an organization and anyone influenced by it. |
FGD |
Flue gas desulphurization and heavy metal reduction installation. |
IPCC |
Intergovernmental Panel on Climate Change |
IT |
Information technology. Computer hardware and software as well as tools and other techniques related to the collection, processing, transmission, storage, protection and presentation of information. |
KOBiZE |
National Center for Emissions Balancing and Management, which administers the greenhouse gas emission allowance trading scheme and maintains the National Database |
NECP |
National Energy and Climate Plan |
Combined heat and power generation |
Technological process of simultaneous generation of electricity and useful thermal energy in a CHP plant |
SDC |
Sustainable Development Criteria |
INiG SDC System |
Global certification system owned by Instytut Nafty i Gazu – PIB (Oil and Gas Institute – National Research Institute); the SDC system is used to certify the sustainable production of biofuels, bioliquids and raw materials; its purpose is to provide solutions to ensure the production of renewable energy in compliance with sustainability criteria |
SDC |
Sustainable Development Criteria System Book |
LWB |
Lubelski Węgiel Bogdanka |
Supply chain |
A sequence of actions or parties supplying products or services to an organization. |
Value chain |
A sequence of actions taken by a company to develop, create, sell and deliver a product or service and then provide after-sales services. |
Mobbing |
Bullying, persistent harassment and intimidation, psychological violence against a subordinate or co-worker in the workplace. |
MWh |
Megawatt-hour (1 GWh = 1000 MWh) |
MWt |
Megawatt of thermal power |
NOx |
Nitrogen oxides |
OpEx |
Operating expenses as costs incurred to maintain the entity’s business activity |
RES |
Renewable energy sources |
Paris Agreement |
Plan of action developed during the 21st United Nations Climate Change Conference in Paris, the main purpose of which is to keep the increase in average global temperature well below 2°C, with a target of 1.5°C relative to the pre-industrial era |
Prosumer |
A person who generates electricity from renewable energy sources for own needs using a micro-installation, capable of storing energy and transferring surplus energy to the power grid |
PV |
Photovoltaics |
Employee Council |
Employee representation body established by the Act of 7 April 2006 on Informing Employees and Consultations with Them (Journal of Laws 2006 No. 79 Item 550). Employee Council should be established in employers who conduct business activity and have at least 50 employees. This obligation does not apply among others to employers subject to the provisions of the Act who had signed, by 24 May 2006, an agreement with employee representatives ensuring the degree of information and consultation at least equal to the conditions required by the act. |
RFI |
Request for information – procedure facilitating the ascertainment of the current state of market proposals in the required scope |
RFP |
Request for proposals – formal request addressed to suppliers to obtain information about their products, services or solutions, and about the conditions and prices they offer |
SAIDI (System Average Interruption Duration Index) |
Indicator of the system average duration of a long and very long interruptions (expressed in minutes per customer) |
SAIFI (System Average Interruption Frequency Index) |
Indicator of the system average frequency of long and very long interruptions in energy supply (expressed in the number of interruptions per customer) |
WAM scenario |
Transition scenario with additional measures, aimed at achieving the objectives of the Fit for 55 Package; it provides for the implementation of new climate and energy policy instruments in relation to existing solutions in order to accelerate development and competition and strive for climate neutrality |
SCR (Selective Catalytic Reduction) |
Catalytic flue gas denitrification installation – it operates based on the principle of reduction of nitrogen oxides to atmospheric nitrogen on the surface of a catalyst, using substances containing ammonia. |
SMR |
Small modular reactors with a capacity of no more than 300 MW. SMRs may be used in various technological configurations, including as light-water or high-temperature reactors, offering adaptability to a broad range of applications – from electricity and heat production to advanced industrial processes such as hydrogen production and water desalination. Their compact design makes them suitable for installation in a large variety of locations, even where the power infrastructure is limited. |
SO2 |
Sulfur dioxide |
EU Taxonomy |
Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment |
TCFD (Task Force on Climate Related Financial Disclosures) |
Initiative aimed at promoting transparency in corporate disclosures of financial information related to climate change in order to better understand the financial risks arising from climate change. The TCFD recommends disclosures in four key areas: corporate governance, strategy, risk management, and indicators and targets |
Polish Power Exchange (POLPX) |
Poland’s only licensed commodity exchange which has served as a platform for trading in electricity, natural gas, CO2 emission allowances and property rights related to RES, cogeneration and energy efficiency since 2015 |
CBPs |
Combustion byproducts; mineral substances resulting from the combustion of bituminous coal, lignite and biomass in power plants and CHP plants |
ERO |
Energy Regulatory Office |
UODO |
Personal Data Protection Office |
UOKiK |
Office of Competition and Consumer Protection |
UN Guidelines |
A UN Framework Document that serves as a key tool for respecting human rights in everyday business practice and a means to implementing the corporate social responsibility strategy |
Scope 1 |
Direct CO₂ emissions resulting from fuel combustion in stationary or mobile sources owned by an organization or under its control, emissions resulting from manufacturing or processing or fugitive emissions of coolants |
Scope 2 |
Electricity indirect CO₂ emissions resulting from the generation of consumed electricity, heat, processing steam and cooling, purchased or supplied from outside |
Scope 3 |
Other indirect CO₂ emissions created in the company’s entire value chain, e.g. in the production of raw materials, semi-finished products, management of waste, transportation of raw materials and products, business trips of employees or the use of products by final users |
Sustainable development |
Development that meets the needs of the present without compromising the ability of future generations to meet their own needs and considers the expectations of the surrounding communities and societal, environmental and economic challenges. It enables permanent increase of the value of an organization and rational management of resources. |
ICBA (Internal Collective Bargaining Agreement) |
An agreement between an employer and trade unions, which defines, among others, duties of the employer towards employees and guaranteed employee rights. |