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BDO spółka z ograniczoną
odpowiedzialnością
spółka komandytowa
ul. Postępu 12
02-676 Warszawa
Polska
BDO spółka z ograniczoną odpowiedzialnością spółka komandytowa, Sąd Rejonowy dla m. st. Warszawy, XIII Wydział Gospodarczy, KRS: 0000729684,
REGON: 141222257, NIP: 108-000-42-12. Wartość wkładu kapitałowego wynosi 10.037.500 zł. Biura BDO w Polsce: Katowice 40-007,
ul. Uniwersytecka 13, tel.:+48 32 661 06 00, katowice@bdo.pl; Kraków 31-548, al. Pokoju 1, tel.: +48 12 378 69 00, krakow@bdo.pl; Poznań 60-650,
ul. Piątkowska 165, tel.:+48 61 622 57 00, poznan@bdo.pl; Wrocław 53-332, ul. Powstańców Śląskich 7a, tel.: +48 71 734 28 00, wroclaw@bdo.pl
BDO spółka z ograniczoną odpowiedzialnością spółka komandytowa jest członkiem BDO International Limited, brytyjskiej spółki
i częścią międzynarodowej sieci BDO, złożonej z niezależnych spółek członkowskich.
This document is a translation.
The Polish original should be referred to in matters of interpretation.
Independent Auditor’s Limited Assurance Report on Sustainability Information
to the General Meeting and Supervisory Board of Asseco Poland S.A
Opinion
We have performed a limited assurance engagement on the sustainability information of the Asseco
Group ("the Group"), where the parent company is Asseco Poland S.A. (“the Company”, “the Parent
Company”) prepared as at 31 December 2024 and for the period from 1 January 2024 to 31 December
2024, presented in the chapter 'Sustainability Information of the Asseco Group' in the Management Report
of the Asseco Group and Asseco Poland S.A. ('Sustainability Information’).
Based on the procedures performed and evidence obtained, nothing has come to our attention that
causes us to believe that:
• the accompanying Sustainability Information is not compliant, in all material respects, with the
requirements of Chapter 6c of the Accounting Act of 29 September 1994 (consolidated text: 2023
Journal of Laws, item 120 with subsequent amendments) (“the Accounting Act”) including with
the European Sustainability Reporting Standards (“the ESRS”),
• the materiality assessment process performed by the Parent Company in order to identify
information presented in the Sustainability Information (“the Materiality Assessment Process”) is
inconsistent, in all material respects, with the ESRS,
• the accompanying Sustainability Information is not compliant, in all material respects, with the
reporting requirements set out in Article 8 of 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, amending Regulation (EU) 2019/2088 (OJ L 198.12 of 22 June 2020, p.
13, with subsequent amendments) (“the Taxonomy Regulation”).
Our opinion on the Sustainability Information does not pertain to other information accompanying or
containing the Sustainability Information and our assurance report, or to information presented in the
Sustainability Information that is not the subject matter of the assurance. Other information includes
elements of the Group’s annual report with the exception of the Sustainability Information, our assurance
report on the Sustainability Information and auditors’ reports on the Company’s year-end standalone
financial statements and the Group’s year-end consolidated financial statements (“the Other
Information”). As part of this engagement we have performed no assurance procedures on the Other
Information. However, an another auditor acting on behalf of our audit firm audited the Company’s year-
end standaolne financial statements and the Group’s year-end consolidated financial statements
included in the Other Information.
Basis for Opinion
We conducted the limited assurance engagement on the Sustainability Information in accordance with
National Standard on Sustainability Assurance Engagements 3002PL – “Limited Assurance Engagements
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on Sustainability Reporting” adopted by the National Council of Statutory Auditors in Resolution No.
854/20a/2025 of 23 January 2025 (“KSUA 3002PL”), as well as, respectively, National Standard on
Assurance Engagements Other Than Audit and Review 3000 (Revised) in the wording of International
Standard on Assurance Engagements 3000 (Z) in the wording of Internation Standard on Assurance
Engagements 3000 (Revised) – Assurance Engagements Other Than Audits or Reviews of Historical
Financial Information” adopted by the National Council of Statutory Auditors in Resolution No.
3436/52e/2019 of 8 April 2019, with subsequent amendments (“KSUA 3000(Z)”).
The level of assurance obtained in a limited assurance engagement is substantially lower than in a
reasonable assurance engagement, as the procedures performed by the auditor as part of a limited
assurance engagement on the sustainability information vary in nature and timing from and are less in
extent than for a reasonable assurance engagement.
Our responsibilities under these standards are further described in the Responsibilities of the Auditor
section of our report.
We are independent of the Company in accordance with the International Code of Ethics for Professional
Accountants (including International Independence Standards) issued by the International Ethics
Standards Board for Accountants ("IESBA Code") adopted in Resolution No. 207/7a/2023 of the National
Council of Certified Auditors of 17 December 2023 (with subsequent amendments), as it applies to
assurance engagements, as well as the requirements set out in the Act on Certified Auditors, Audit Firms
and Public Oversight of 11 May 2017 (consolidated text: 2024 Journal of Laws, item 1035 with subsequent
amendments), and in Regulation (EU) No. 537/2014 of 16 April 2014 on specific requirements regarding
statutory audit of public interest entities and repealing Commission Decision 2005/909/EC (OJ L 158 of
27 May 2014, p. 77, with subsequent amendments) that are relevant to assurance engagements on
sustainability reporting. We have fulfilled our other ethical responsibilities in accordance with these
requirements and the IESBA Code.
Our audit firm applies National Standard on Quality Control 1 in the wording of International Standard
on Quality Management (PL) 1 – Quality Management for Firms that Perform Audits or Reviews of
Financial Statements or Other Assurance or Related Services Engagements adopted by the Council of the
Polish Agency for Audit Oversight in Resolution No. 38/I/2022 of 15 November 2022, that requires firms
to design, implement and operate quality management systems, including policies and procedures
regarding compliance with ethical requirements, professional standards and applicable legal and
regulatory requirements.
We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our
limited assurance opinion.
Responsibilities for the Sustainability Information
The Management of the Parent Company is responsible for:
• preparing the Sustainability Information in accordance with Chapter 6c of the Accounting Act,
including the ESRS,
• performing the Materiality Assessment Process in accordance with the ESRS,
• preparing the Sustainability Information in accordance with Article 8 of 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, amending Regulation (EU) 2019/2088,
• designing, implementing and maintaining such internal controls as the Management considers
necessary to prepare the Sustainability Information in accordance with Article 6c of the
Accounting Act, including the ESRS, and Article 8 of 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, amending Regulation (EU) 2019/2088, that is free from material
misstatements resulting from fraud or error.
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The Parent Company’s Management is also responsible for developing and implementing the Materiality
Assessment Process and for disclosing this process in the Sustainability Information. This responsibility
includes:
• understanding the context in which the Group’s activities and business relationships take place,
as well as understanding the stakeholders impacted by the Group;
• identifying the actual and potential impacts (both negative and positive) related to sustainability
matters, as well as the risks and opportunities that impact, or could reasonably be expected to
impact the entity’s financial position, financial results, cash flows, access to financing or cost of
capital over the short-, medium- or long-term;
• assessing the materiality of the identified impacts, risks and opportunities related to
sustainability matters by selecting and applying appropriate thresholds;
• making assumptions that are reasonable under the circumstances.
The Management of the Parent Company is further responsible for selecting and applying appropriate
sustainability reporting methods, as well as making estimates or preparing forward-looking information
in the individual sustainability disclosures that are reasonable under the circumstances.
The Supervisory Board of the Parent Company is responsible for overseeing the Group’s sustainability
reporting process.
Inherent Limitations in Preparing the Sustainability Information and Measuring and Evaluating the
Related Matters
There are inherent limitations to measuring or evaluating the Sustainability Information subject to
limited assurance, which are presented below:
• When reporting forward-looking information in accordance with the ESRS, the Parent Company’s
Management is required to prepare forward-looking information based on disclosed assumptions
regarding events that may occur in the future and the Company’s possible future actions. The
actual outcome is likely to be different, as predicted events often do not occur as expected.
• When determining disclosures in the Sustainability Information, the Parent Company’s
Management interprets undefined legal and other concepts. Undefined legal and other concepts
may be interpreted in various ways, including with regard to the consistency of their
interpretation with the law, and are therefore subject to uncertainty.
Responsibilities of the Auditor
Our objectives are to plan and perform the sustainability assurance engagement to obtain limited
assurance about whether the Sustainability Information is free from material misstatements, whether
resulting from fraud or error, and to issue a limited assurance report that includes our opinion.
Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence decisions made by users on the basis of the
Sustainability Information.
As part of a limited assurance engagement performed in accordance with KSUA 3002PL, we exercise
professional judgment and maintain professional skepticism throughout the engagement.
Our responsibilities with respect to the Sustainability Information in connection with the Materiality
Assessment Process include:
• obtaining an understanding of the Materiality Assessment Process in order to evaluate its
compliance with the ESRS, and not to express an opinion on the effectiveness of this Process,
including its result,
• designing and performing procedures to evaluate whether the Materiality Assessment Process is
consistent with the description of the Process presented in the Sustainability Information.
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Our other responsibilities with respect to the Sustainability Information include:
• obtaining an understanding of the entity’s control environment, its processes and information
systems relevant to the preparation of the Sustainability Information, but not evaluating the
design of the various controls, obtaining evidence of their implementation or testing their
operating effectiveness,
• identifying disclosures where material misstatements are likely to occur, whether due to fraud
or error,
• designing and performing procedures on disclosures in the Sustainability Information, where
material misstatements are likely to occur. The risk of not detecting a material misstatement
resulting from fraud is higher than the risk of not detecting a material misstatement resulting
from error, as fraud may involve collusion, forgery, deliberate omissions, misrepresentations or
the override of internal controls.
Summary of the Work Performed
A limited assurance engagement involves performing procedures to obtain evidence about the
Sustainability Information. We designed and performed our procedures to obtain sufficient and
appropriate evidence to provide a basis for our opinion about the Sustainability Information. The nature,
timing and extent of our procedures depend on our understanding of the Sustainability Information and
other circumstances of the engagement, including the identification of disclosures in the Sustainability
Information, where material misstatements are likely to occur, whether due to fraud or error. We
exercised professional judgement and maintained professional skepticism throughout the engagement.
In conducting our limited assurance engagement, we performed the following procedures:
• with respect to the Materiality Assessment Process:
• through inquiries, we obtained an understanding of the Materiality Assessment Process to
understand the sources of information used by the Company’s Management and reviewed the
Group’s internal documentation of its Materiality Assessment Process;
• we evaluated whether the evidence obtained from our procedures on the Materiality Assessment
Process was consistent with the description of the Materiality Assessment Process presented in
the Sustainability Information.
• with respect to the Sustainability Information:
• we obtained an understanding of the Group’s reporting processes relevant to the preparation of
its Sustainability Information, by obtaining an understanding of the Group’s control environment,
information processes and systems, but did not evaluate the design of particular control
activities, obtain evidence about their implementation or test their operating effectiveness;
• we evaluated whether material information identified as part of the Materiality Assessment
Process has been included in the Sustainability Information;
• we evaluated whether the structure and presentation of the Sustainability Information complies
with the ESRS;
• we made inquiries of appropriate personnel and performed analytical procedures on selected
disclosures in the Sustainability Information;
• we performed substantive procedures on selected disclosures in the Sustainability Information;
• we obtained evidence on the methods, assumptions and data used to develop significant
estimates and forward-looking information and on the manner in which these methods are
applied;
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• we obtained an understanding of the process used to identify EU taxonomy-eligible and
taxonomy-aligned economic activities and the corresponding disclosures in the Sustainability
Information;
• we obtained an understanding of the process used to identify taxonomy-eligible and taxonomy-
aligned economic activities and the relevant disclosures in the Sustainability Information;
• we obtained evidence on the methods, assumptions and data used to evaluate whether activities
comply with the minimum safeguards;
• we evaluated whether taxonomy disclosures on key performance indicators are presented using
standard templates required by the Taxonomy Regulation;
• where applicable, we evaluated whether taxonomy disclosures reconcile with the relevant
amounts presented in the consolidated financial statements of the Group.
Other Matters
Our assurance engagement on the Sustainability Information did not cover comparative information on
prior years or periods. Our opinion is not modified in this respect.
The auditor in charge of the assurance engagement on the Sustainability Information resulting in this
independent auditor’s report is Krzysztof Maksymik.
BDO spółka z ograniczoną odpowiedzialnością sp.k. with its registered office in Warsaw
entered on the list of audit firms in number 3355
on behalf of which the assurance engagement on the Sustainability Information was performed by
the auditor in charge
Signed with a qualified electronic signature
Krzysztof Maksymik
Certified Auditor
Registration No. 11380
Warsaw, 27 March 2025