PKO Bank Hipoteczny SA

Unverified
XFID Unique Identifier for PKO Bank Hipoteczny SA: XO6QZA9H8X
Sector
Low Carbon Buildings (Residential) Low Carbon Buildings (Upgrades)
Website
www.pkobp.pl
3 Second Party Opinions
1 Framework
1 Impact Report
1 Certification

Documents (6)

Framework Impact Report Certification Second Party Opinion
XFID Type Title Year Source Retrieved
XF-SR1Y8R5-X Framework PKO Bank Polski Green Bond Framework Aug 2024 2024 www.pkobp.pl 31 Mar 2026
XF-2XVE389-O Impact Report PKO Bank Hipoteczny 2021 www.climatebonds.net 16 Mar 2026
XF-SOSM7QD-G Certification PKO Bank Hipoteczny SA — UoP Verifier Report (Low Carbon Buildings (Residential) Low Carbon Buildings (Upgrades)) 2019 www.climatebonds.net 13 Mar 2026
XF-SCJSHZK-W Second Party Opinion PKO Bank Hipoteczny SA Green Covered Bond Second-Party Opinion 2019 mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com 5 Mar 2026
XF-4R9LG67-8 Second Party Opinion PKO Bank Hipoteczny SA CBI Post-issuance Verification Letter (2023) 2023 mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com 2 Mar 2026
XF-DGZJVO3-H Second Party Opinion PKO Bank Hipoteczny SA Green Covered Bond Second-Party Opinion 2022 mstar-sustops-cdn-mainwebsite-s3.s3.amazonaws.com 2 Mar 2026

XF Company Profile

Extra-financial information found across 6 documents in the XframeworkID registry

NACE K Financial & Insurance Activities

Information extracted from documents in the registry. Values are as disclosed; this is not an assessment or rating. Last updated 2 Jun 2026.

Issuer Identity & Structure

Issuer name and country/jurisdiction
PKO Bank Hipoteczny SA, Poland Second-Party Opinion 2019
Issuer sector/industry classification
Financial & Insurance Activities Green Bond Framework 2024
Issuer type
Bank Pre-Issuance Verification Letter 2019

Green / Sustainable Finance Framework

Sustainable bond framework name and version
PKO Bank Polski S.A. Group GREEN BOND FRAMEWORK August 2024 Green Bond Framework 2024
Bond types covered under framework
Green covered bonds Post-Issuance Verification Letter 2023
Framework publication date and update history
August 2024 Green Bond Framework 2024
Eligible use-of-proceeds categories
Green Buildings Second-Party Opinion 2022
Refinanced vs. newly financed project distinction
Portfolio includes new and existing mortgages for energy-efficient residential buildings Post-Issuance Verification Letter 2023

External Review & Verification

Second Party Opinion (SPO) provider name and assessment date
Sustainalytics, June 4, 2019 Second-Party Opinion 2019
SPO assessment scope and methodology
Assessment of framework credibility and impact; alignment with Green Bond Principles Second-Party Opinion 2019
SPO preliminary evaluation or credibility rating
Credible and impactful Second-Party Opinion 2022
Assurance provider name and engagement period
Sustainalytics, February - March 2023 Post-Issuance Verification Letter 2023
Pre-issuance or post-issuance verification type
Post-issuance verification Post-Issuance Verification Letter 2023
Assurance scope
Use of proceeds, project selection, alignment with Climate Bonds Standard Post-Issuance Verification Letter 2023

Standards & Regulatory Alignment

Alignment with ICMA Green Bond Principles
Aligns with four core components of Green Bond Principles 2021 Second-Party Opinion 2022
Alignment with UN Sustainable Development Goals
SDG 11 - Sustainable Cities and Communities Second-Party Opinion 2022
Alignment with Climate Bonds Standard
Climate Bonds Standard Version 3.0 - Buildings Criteria; Climate Bonds Standard Low Carbon Buildings Criteria Post-Issuance Verification Letter 2023

Issuance Details

Years of green bond issuance history
2019, 2022 (three certified green covered bonds issued) Post-Issuance Verification Letter 2023
Bond instrument type
Green covered bond Post-Issuance Verification Letter 2023

ESG Framework & Governance

Internal ESG governance structure
Dedicated Green Covered Bond Committee Second-Party Opinion 2019

Changes Over Time

Items where disclosed information changed across documents.

Issuer name
2019 PKO Bank Hipoteczny SA →
2024 PKO Bank Polski S.A. Group / PKO Bank Hipoteczny Spółka Akcyjna
SPO assessment date
2019 28 March 2019 - 15 May 2019 →
2019 04 June 2019
Eligible use-of-proceeds categories
2019 Financing/refinancing of new and existing residential green buildings mortgages in Poland →
2019 Green buildings →
2023 Financing or refinancing energy-efficient residential buildings mortgages
Sustainable bond framework name
2019 PKO Bank Hipoteczny SA Green Covered Bond Framework →
2022 Green Covered Bond Framework →
2024 PKO Group Green Bond Framework
Bond types covered under framework
2019 Green covered bonds →
2024 Green Bond
Management of proceeds approach
2019 Net proceeds assigned to portfolio of eligible loans; unallocated proceeds held in liquidity portfolio →
2022 Green Covered Bond Committee manages and tracks allocation using internal information system
Reporting commitments under framework
2019 Annual allocation and impact reports on company website →
2022 Annual reporting on website until full allocation
Assurance scope
2022 Framework alignment with Green Bond Principles, use of proceeds, project selection, and risk management →
2023 Review of Nominated Assets funded with green bond proceeds against post-issuance requirements and Buildings Criteria compliance