

The inclusion of Klimor in the Report allows for the presentation of sustainability issues from the perspective of manufacturing operations and their impact on the environment, employees, customers, and the business environment. The document supports the development of a responsible and transparent business model, while also laying the groundwork for systematic management of sustainable development across the entire Group.
The Report was prepared despite the absence of a formal reporting obligation. The decision to prepare it is a response to the growing expectations of customers, business partners, employees, financial institutions, and other stakeholders regarding access to reliable information on the organization’s impact, the risks associated with its operations, and the actions it is taking.
“The preparation of the ESG Report reflects our responsible approach to the Group’s development and transparent communication with its stakeholders. The reporting process has allowed us not only to organize our data and past activities but, above all, to take a comprehensive look at the impacts, risks, and opportunities associated with our operations. This serves as an important foundation for further improving management processes and consistently setting the direction for the Klima-Therm Group’s development,” notes Daniel Jaśkiewicz, CEO of the Klima-Therm Group.
The document was prepared in accordance with the requirements of the European Sustainability Reporting Standards (ESRS), introduced by European Commission Delegated Regulation 2023/2772 of July 31, 2023. Klima-Therm and Klimor constitute the most significant part of the Group’s operations in terms of revenue and number of employees.
Double Materiality – A View from Two Perspectives
One of the key stages in preparing the Report was a comprehensive double materiality analysis. It allowed us to examine the Group’s operations from two complementary perspectives: the organization’s impact on the environment, people, and the socio-economic context; and the impact of environmental, social, and corporate governance factors on the Group’s operations, performance, and development prospects.
The analysis involved identifying and assessing the most significant impacts, risks, and opportunities. Representatives from key areas of the organization, including Klimor, were involved in the process, while also taking into account the perspectives of key stakeholder groups.
As a result, seven material sustainability topics were identified: These areas constitute key elements of the Klima-Therm Group’s ESG policy. They define the scope of disclosures presented in the Report and, at the same time, set management priorities and directions for the organization’s future actions, including those of Klimor.
More Than Just a Reporting Document
The preparation of the ESG Report was, above all, a process of laying the groundwork for long-term sustainability management.
Work on the publication allowed us to organize data and refine our approach to identifying impacts, risks, and opportunities, as well as to pinpoint areas requiring further development or more systematic management. The results of this analysis will serve as a starting point for setting goals, monitoring progress, and taking actions that support the implementation of the Group’s long-term ESG strategy.
“The ESG Report is an important tool for us in engaging with stakeholders. It increases the transparency of our operations, strengthens trust in the organization, and allows customers and business partners to better understand our approach to environmental, social, and corporate responsibility. “We believe that, given the growing importance of ESG criteria, transparency, well-structured processes, and a readiness to respond to market expectations will also strengthen the Klima-Therm Group’s competitive advantage,” adds Daniel Jaśkiewicz.
The application of ESRS standards helps prepare the Group, including Klimor, for future regulatory and market requirements. The report is therefore not merely a summary of past activities, but a tool supporting further responsible development and the improvement of management processes.
We invite you to review the Klima-Therm Group’s ESG Report.