Sustainability Report
Klima-Therm Capital Group for the year 2025
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SUSTAINABILITY REPORT
KLIMA-THERM CAPITAL GROUP FOR THE YEAR 2025
INFORMATION
GENERAL
ENVIRONMENT
PEOPLE
CORPORATE GOVERNANCE
DATA
REGARDING
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ESG REPORT
TABLE OF CONTENTS
General Information
ESRS 2 GENERAL DISCLOSURE
10
[BP-1] General Guidelines for Preparing Sustainability Statements
10
[BP-1] List of disclosure requirements that the Entity elected not to apply during the reporting year, in accordance with Appendix C of ESRS 1
12
[BP-2] Disclosure of Information Regarding Specific Circumstances
13
[GOV-1] The Role of Administrative, Management, and Supervisory Bodies
14
[GOV-2] Information provided to the entity’s administrative, management, and supervisory bodies,
and matters related to sustainable development addressed by those bodies
28
[GOV-3] Incorporating sustainability-related performance metrics into incentive systems
29
[GOV-4] Due Diligence Statement
30
[GOV-5] Risk Management and Internal Controls Over Sustainability Reporting
31
[SBM-1] Strategy, Business Model, and Value Chain
32
[SBM-2] Stakeholders' Interests and Opinions
45
[SBM-3] Significant influences, risks, and opportunities, and their interrelationships with the strategy and business model
50
[IRO-1] Description of the process for identifying and assessing significant impacts, risks, and opportunities
51
[IRO-2] Disclosure requirements under ESRS covered by the entity's sustainability statement
54
SUSTAINABILITY REPORT
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E Environment
55
ESRS E1 CLIMATE CHANGE
56
[ESRS 2 IRO-1] Identification and assessment of significant climate-related impacts, risks, and opportunities
56
[ESRS 2 SBM-3] Significant influences, risks, and opportunities, and their interrelationships with the strategy and business model
62
[E1-1] Transition Plan for Climate Change Mitigation
62
[E1-2] Policies related to climate change mitigation and adaptation
63
[E1-3] Actions and resources related to climate policy
63
[E1-4] Objectives related to climate change mitigation and adaptation
64
[E1-5] Energy Consumption and Energy Mix
65
[E1-6] Gross greenhouse gas emissions from Scopes 1, 2, and 3, and total greenhouse gas emissions
67
[E1-7] Greenhouse gas removal projects and greenhouse gas emission reduction projects financed through carbon credits
68
[E1-8] Setting Internal Carbon Prices
68
ESRS E2 CONTAMINANTS
69
[ESRS 2 IRO-1] Description of the processes for identifying and assessing significant impacts, risks, and opportunities related to pollution
69
[E2-1] Policies Related to Pollution
72
[E2-2] Pollution-Related Activities and Resources
73
[E2-3] Pollution-related objectives
74
[E2-4] Air, Water, and Soil Pollution
74
[E2-5] Potentially hazardous substances and substances of very high concern
75
SUSTAINABILITY REPORT
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ESRS E3 WATER AND MARINE RESOURCES
76
[ESRS 2 IRO-1] Description of the processes for identifying and assessing significant impacts, risks, and opportunities related to water and marine resources
76
[E3-1] Policies Related to Water and Marine Resources
78
[E3-2] Activities and resources related to water and marine resources
78
[E3-3] Goals Related to Water and Marine Resources
78
[E3-4] Water consumption
79
ESRS E5 RESOURCE USE AND THE CIRCULAR ECONOMY
80
[ESRS 2 IRO-1] Description of the processes for identifying and assessing significant impacts, risks, and opportunities related
to resource use and the circular economy
80
[E5-1] Policies related to resource use and the circular economy
84
[E5-2] Activities and resources related to resource use and the circular economy
85
[E5-3] Objectives related to resource use and the circular economy
86
[E5-4] Resources Entered
87
[E5-5] Resources Discharged
88
S People
94
ESRS S1 OWN WORKFORCE RESOURCES
95
[ESRS 2 SBM-3] Significant influences, risks, and opportunities, and their interrelationships with the strategy and business model
96
[S1-1] Policies Related to the Company's Own Workforce
101
[S1-2] Procedures for collaborating with the company's own workforce and employee representatives on issues related to revenue
107
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[S1-3] Processes for remedying the effects of negative impacts and channels for employees to report concerns
109
[S1-4] Taking action regarding material impacts on its workforce and applying approaches to manage material risks and capitalize on material
opportunities related to its workforce, as well as the effectiveness of such actions
111
[S1-5] Objectives related to managing significant negative impacts, enhancing positive impacts, and
managing significant risks and opportunities
112
[S1-6] Characteristics of the unit's employees
113
[S1-7] Characteristics of non-employees who constitute an entity’s own workforce
115
[S1-8] Scope of Collective Bargaining and Social Dialogue
116
[S1-9] Diversity Measures
117
[S1-10] Fair Wages
119
[S1-11] Social Protection
119
[S1-12] People with disabilities
121
[S1-13] Metrics related to training and skills development
122
[S1-14] Occupational Safety and Health Indicators
124
[S1-15] Work-Life Balance Measures
126
[S1-16] Compensation Measures (Wage Gap and Total Compensation)
127
[S1-17] Incidents, complaints, and significant impacts on human rights
128
ESRS S4 CONSUMERS AND END USERS
129
[ESRS 2 SBM-2] Stakeholder Interests and Opinions
129
[ESRS 2 SBM-3] Significant influences, risks, and opportunities, and their interrelationships with the strategy and business model
129
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[S4-1] Policies Related to Consumers and End Users
135
[S4-2] Collaboration processes regarding revenue from consumers and end users
140
[S4-3] Processes for remedying the effects of negative impacts and channels for consumers and end users to report concerns
141
[S4-4] Taking action regarding material impacts on consumers and end users, and applying approaches to manage material risks
and capitalize on material opportunities related to consumers and end users, as well as the effectiveness of such actions
144
[S4-5] Objectives related to managing significant negative impacts, enhancing positive impacts, and managing significant risks and opportunities
148
G Corporate Governance
149
ESRS G1 BUSINESS PRACTICES
150
[ESRS 2 GOV-1] The Role of Administrative, Supervisory, and Management Bodies
150
[ESRS 2 IRO-1] Description of the processes used to identify and assess significant impacts, risks, and opportunities
151
[G1-1] Business Conduct Policies and Corporate Culture
157
[G1-2] Supplier Relationship Management
159
[G1-3] Prevention and Detection of Corruption and Bribery
160
[G1-4] Incidents of corruption or bribery
161
[G1-5] Political Influence and Lobbying Activities
162
[G1-6] Payment Practices
163
Report Data
164
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LETTER FROM THE CHAIRMAN OF THE BOARD
OF KLIMA-THERM SP. Z O.O.
Ladies and Gentlemen,
The HVAC industry plays a key role in the energy tran-
sition and the fight against climate change. Aware of
this challenge, in 2025 we focused on developing ener-
gy-efficient technologies, smart energy management
systems, and solutions that support zero-emission
construction. Climate transition is no longer a choice,
but a necessity. That is why we are consistently step-
ping up our efforts to reduce the carbon footprint of
our products and processes. Our goal is not only to
provide innovative solutions, but also to educate and
inspire our customers to join us in making informed de-
cisions for a sustainable world.
Our activities encompass not only technology but also
collaboration with the business community. We sup-
port our clients and partners in achieving their sus-
tainability goals by offering solutions that meet the
highest standards of efficiency and environmental re-
sponsibility. At the same time, as an organization, we invest
in developing our employees’ skills, fostering a culture based
on ethics, transparency, and inclusivity. In 2025, we intro-
duced new standards for ethical management in the supply
chain, increased the transparency of decision-making pro-
cesses, and launched programs to support the professional
development of our team, because we believe that sustain-
We are honored to present the first comprehensive Sustainability Report of the Klima-Therm Group,
which summarizes our activities in the area of sustainable development and outlines our commitments
for the future. In a rapidly changing market environment, amid growing regulatory requirements and
stakeholder expectations, we consistently implement our corporate responsibility strategy. The Sus-
tainability Report is not merely a matter of meeting formal requirements, but rather the foundation
upon which we are building the future of our organization.
SUSTAINABILITY REPORT
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able development begins with informed decisions and re-
sponsible actions at every level of the organization.
In recent years, we have been actively expanding our pres-
ence in foreign markets, as we believe that innovative
and energy-efficient HVAC solutions should be available
worldwide. International expansion remains a key element
of our strategy – it allows us not only to scale up our oper-
ations but also to promote the concept of sustainable de-
velopment among our international partners. Our success
in selling ventilation and air conditioning systems in new
markets demonstrates that eco-friendly technologies and
corporate responsibility are key factors for the future of
the HVAC industry.
We are constantly investing in research and development,
seeking even more effective solutions that address glob-
al energy challenges. As a result, our product portfolio is
becoming increasingly technologically advanced and, at
the same time, even more environmentally friendly. Re-
ducing CO₂ emissions, saving energy, and implementing
smart control systems are the cornerstones of our strat-
egy for the coming years.
We are proud to present our Sustainability Report, which
is not merely a summary of our activities, but a commit-
ment to continued growth in the spirit of responsibility.
We are convinced that through our actions, we are not
only strengthening the Klima-Therm Group’s competi-
tiveness as a leader in the HVAC industry, but are equally
contributing to a better future for future generations. I en-
courage you to read the report and join us in working to-
gether to shape a sustainable world.
Sincerely,
Daniel Jaśkiewicz
Chairman of the Board of Directors
of the Klima-Therm Group
"We are building
a sustainable
future
in the rapidly
changing world
of HVACR."
SUSTAINABLE DEVELOPMENT REPORT
INFORMATION
GENERAL
SUSTAINABILITY REPORT
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[BP-1] General Framework for Preparing Sustainability Statements
ESRS 2 GENERAL DISCLOSURE
[ESRS 2, BP-1, 3]
In accordance with the legal framework in effect as of the
date of adoption of this report, the Entity is not subject
to mandatory sustainability reporting, as introduced by
the Accounting Act of September 29, 1994 (Journal of Laws
1994, No. 121, item 591; consolidated text: Journal of Laws
of 2024, items 619, 1685, 1863), which transposes into na-
tional law Directive (EU) 2022/2464 of the European Parlia-
ment and of the Council of December 14, 2022, amending
Regulation (EU) No. 537/2014 and Directives 2004/109/EC,
2006/43/EC, and 2013/34/EU with regard to corporate sus-
tainability reporting (hereinafter referred to as the CSRD –
Corporate Sustainability Reporting Directive).
Act of July 9, 2025, Amending the Act Amending the Ac-
counting Act and the Act on Certified Public Accountants
audit firms and public oversight, as well as certain
other laws, implementing Directive 2025/794 (the so-
called “stop-the-clock” Directive), has deferred this obli-
gation by two years for companies that were scheduled to
begin reporting on sustainability in 2026 and 2027. Under
the adopted regulations, an entity required to prepare a re-
port will do so no earlier than 2028 (for the 2027 fiscal year).
At the same time, as of the date of adoption of the report,
in accordance with Directive (EU) 2026/470 of the Euro-
pean Parliament and of the Council (EU) 2026/470, the
entity will not be subject to reporting requirements due
to the criteria limiting the obligation to entities and cor-
porate groups with more than 1,000 employees and net
sales revenue exceeding 450 million euros annually.
The Directive has not yet been fully transposed into na-
tional law; however, the progress of legislative work to
date suggests that such transposition will occur.
Although there is no formal obligation to do so, in re-
sponse to the growing demand for information on sus-
tainable development, the Entity decided to prepare this
report. It was prepared in accordance with the require-
ments set forth in the European Sustainability Reporting
Standards (ESRS), introduced by Commission Delegated
Regulation (EU) 2023/2772 of July 31, 2023.
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[ESRS 2, BP-1, 5(a), 5(b), i–ii.]
This document has been prepared on a consolidated
basis for the Klima-Therm Capital Group (the Group).
The scope of consolidation for the sustainability report
is not the same as the scope of consolidation for the
financial statements, which includes all companies be-
longing to the Group. This report covers the Polish com-
panies that are part of the Group, namely Klima-Therm
Sp. z o.o. (Klima-Therm) and Klimor Sp. z o.o. (Klimor).
These entities constitute the most significant part of the
Group’s operations, both in terms of revenue and the
number of employees.
During the reporting year, none of the foreign subsidiar-
ies employed more than 50 employees or accounted for
at least 10% of the Group’s total workforce. The entity is
considering expanding the scope of its reporting in the
future to include data and information regarding foreign
subsidiaries. Unless otherwise indicated for specific dis-
closures, the data and information cover the entire scope
of the Group’s operations and relate to the parent com-
pany and the consolidated subsidiaries.
[ESRS 2, BP-1, 5 c)] [ESRS 2, BP-1, 5 d)]
This report covers the period from January 1, 2025, to
December 31, 2025. It examines operations across the
value chain – at both lower and higher levels – analyzing
their impacts, risks, and opportunities. This information is
presented in chapters covering specific aspects of sus-
tainability, while actions are described in sections on pol-
icies, initiatives, and goals. The scope of consolidation is
consistent with the consolidated financial statements for
the same fiscal year. This is the first sustainability report
prepared in this format. The entity did not exercise the
option to omit information regarding intellectual property,
know-how, and the results of innovation efforts.
[ESRS 2, BP-1, 5 e)]
Due to the absence of the necessary conditions, the en-
tity did not avail itself of the exemption from disclosing
information regarding expected events or matters under
negotiation, in accordance with Article 19a(3) and Article
29a(3) of Directive 2013/34/EU.
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Information Requirement
Grounds for Waiving Disclosure
An entity may omit the information specified in ESRS 2 SBM-
3, paragraph 48(e) (expected financial effects) in the first year
it prepares a sustainability statement. Notwithstanding the first
sentence, entities referred to in Article 5(2), first subparagraph,
point (a), and Article 5(2), third subparagraph, point (a) of Direc-
tive (EU) 2022/2464 may omit the information specified in ESRS
2 SBM-3, paragraph 48(e) (expected financial impacts) for the
first three years of preparing the sustainability statement.
An entity may satisfy the requirements set forth in ESRS 2 SBM-
3, paragraph 48(e), by providing only qualitative disclosures for
the first three years of preparing its sustainability statement, if it
is impracticable to prepare quantitative disclosures.
The entity provides only qualitative disclosures, taking advan-
tage of the option to omit certain information for the first three
years of preparing its sustainability statement if it is impractical
to prepare quantitative disclosures.
E1-6 Gross greenhouse gas emissions for Scopes
1, 2, and 3, and total greenhouse gas emissions.
Omission of data points regarding Scope 3 carbon
dioxide emissions and total greenhouse gas emis-
sions.
E1-9, E2-6, E3-5, E5-6 Expected financial impacts resulting
from risks and opportunities.
The entity is exercising the option to omit certain information
in the first year it prepares its sustainability statement.
[ESRS 2, BP-1, 5 d)]
[BP-1] List of disclosure requirements that the Entity elected not to present
in the reporting year, in accordance with Appendix C of ESRS 1
TABLE 1. LIST OF INFORMATION REQUIREMENTS FROM WHICH THE ENTITY OPTED OUT
DURING THE REPORTING YEAR, IN ACCORDANCE WITH APPENDIX C OF ESRS 1
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[BP-2] Disclosure of Information Regarding
Specific Circumstances
SOURCES OF ESTIMATES AND UNCERTAINTY
IN THE VALUE CHAIN
The entity does not disclose information in its financial statements
that includes data or estimates related to the value chain.
Time frame used in the report:
[ESRS 2, BP-2, 6–15]
The Report adopts the definitions of the short-, medium-, and long-term time
horizons in accordance with the definitions set forth in ESRS 1, Section 6.4.
Short-term
Medium-term
Long-term
reporting period
in the financial statements
1 to 5 years
over 5 years
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[GOV-1] The Role of Administrative, Management, and Supervisory Bodies
COMPOSITION AND DIVERSITY OF MEMBERS OF ADMINISTRATIVE, MANAGEMENT, AND SUPERVISORY BODIES
[ESRS 2, GOV-1, 21 a)]
The companies' boards of directors each consist of two members, each of whom holds an executive position.
The members of the Management Board of Klima-Therm Sp. z o.o. in are:
The members of the Management Board of Klimor Sp. z o.o. are:
No supervisory boards have been established in the Companies.
Daniel Jaśkiewicz
Chairman of the Board
of Directors
Marek Kupiec
Chairman of the Board
of Directors
Dariusz Wójcik
Director of Logistics and Exports,
Member of the Management Board
Jarosław Gawroński
Chief Financial Officer,
Vice President
of the Management Board /
Member of the Management Board
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ORGANIZATIONAL STRUCTURE OF THE KLIMA-THERM GROUP
The Companies’ organizational structure is based on a clearly defined division of authority, responsibility, and key functions essential for the efficient management of
commercial, technical, operational, and administrative activities. Within the Group, selected divisions – in particular Human Resources, Administration, IT, and Sales,
along with Marketing – function as shared units across the Companies and are managed in a uniform manner, which ensures consistent standards and effective coop-
eration between the organizations.
Human Capital Management,
Human Resources Policies, Employee
Development and Support
Administrative support,
Coordination of internal processes
and organizational support
IT Systems Management, IT
Infrastructure Development,
and User Support
Sales, marketing, and customer
relationship management
KLIMA-THERM GROUP
Entities Common to the Companies
HUMAN RESOURCES
ADMINISTRATIVE
IT
SALES
I MARKETING
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KLIMA-THERM
At the highest level of Klima-Therm is the Management
Board, which consists of the President of the Manage-
ment Board and the Director of Logistics and Export. The
Management Board oversees the work of the Directors
responsible for the company’s main areas of operation:
Sales and Marketing, Technical, Human Resources, and
Administration, including the IT Department. Each Director
leads teams that carry out key operational and strategic
tasks, ensuring the smooth functioning of the organization
and effective collaboration among the departments that
support sales, customer service, and company growth.
KLIMOR
Klimor’s organizational structure is based on distinct
functional divisions responsible for product development,
sales, and maintaining the efficiency of production pro-
cesses. The Technical, Sales, and Finance and Account-
ing Divisions play a key role here, and the structure is com-
plemented by a network of local production facilities. The
Technical Division, led by the CEO – who also serves as
Technical Director – is responsible for technological de-
velopment, the implementation of innovations, and over-
sight of production processes. It includes, among others,
the R&D, Purchasing and Logistics, Service, and Prod-
uct Management departments. These functions work
directly with the plants production facilities, setting tech-
nological standards and overseeing their implementation.
The Klimor Management Board also includes a Chief Finan-
cial Officer with the rank of Vice President, who is responsi-
ble for finance and accounting, management control, and
economic analysis. A key component of the organization is
the production facilities, which have their own Operations
Management team responsible for executing production
plans, maintenance, and quality control. These areas work
in close collaboration with the Technical Division and the
central Purchasing, Logistics, and Sales Departments,
ensuring consistency of processes throughout the Com-
pany.
REPRESENTATION OF EMPLOYEES
AND OTHER PERSONS PERFORMING WORK
[ESRS 2, GOV-1, 21(b)]
There are no labor unions at Klima-Therm. In the case of
processes or documents requiring consultation with em-
ployee representatives (e.g., when establishing an Em-
ployee Pension Plan), an Employee Council is appointed
on a case-by-case basis for the duration of the specif-
ic project. This form of representation ensures that em-
ployees have the opportunity to express their opinions
and participate in decision-making processes regarding
important organizational and employee-related matters.
Dialogue and consultations with employees take place on
an ongoing basis regarding matters relevant to company
decisions affecting employees (e.g., when implementing
employee benefits or training programs).
At Klimor, a company belonging to the Klima-Therm Group,
there is a company-level trade union organization of NSZZ
Solidarność and a Social Committee. Cooperation with
these bodies primarily concerns the fulfillment of the em-
ployer’s statutory obligations – decisions related to the ter-
mination of employment contracts, changes to HR and orga-
nizational documents, and occupational health and safety
matters are consulted on an ongoing basis in writing. Di-
alogue and consultations with employees take place on
an ongoing basis regarding matters relevant to company
decisions affecting employees (e.g., when implementing
employee benefits or training programs).
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MEMBERS' EXPERIENCE WITH REGARD TO THE COMPANY'S SECTORS, PRODUCTS, AND GEOGRAPHICAL LOCATIONS
[ESRS 2, GOV-1, 21 c)]
COMPOSITION OF THE BOARD OF DIRECTORS OF
KLIMA-THERM SP. Z O.O.:
DANIEL JAŚKIEWICZ – CHAIRMAN OF THE BOARD
OF DIRECTORS KLIMA-THERM GROUP, OWNER
OF KTGI SP. Z O.O.
Daniel Jaśkiewicz is the founder of the Klima-Therm Group
and its chief strategist. Since 1996, he has consistently ex-
panded the company’s operations in the HVACR industry,
building its strong position in both the domestic and inter-
national markets. He currently manages the KTGI holding
company, which comprises over a dozen subsidiaries in
Poland and abroad, employing more than 500 people. He is
a graduate of Gdańsk University of Technology with a de-
gree in Mechanical Engineering, specializing in Air Condi-
tioning and Ventilation. In 1996, he founded Klima-Therm,
and a year later he established a partnership with the Jap-
anese conglomerate Fujitsu, becoming an authorized dis-
tributor of the brand in Poland, the Scandinavian markets,
and the Baltic states. As CEO, he actively participates in
product development and technical projects, including the
introduction of innovations and the development of new
lines of HVAC equipment. One of his key strategic deci-
sions was the 2010 acquisition of Klimor – a manufactur-
er of ventilation systems – which enabled the expansion of
in-house production and the diversification of the Group’s
product portfolio. On his initiative, the KAISAI private la-
bel was also launched, featuring energy-efficient air con-
ditioning units and heat pumps, and in 2021, the Group es-
tablished a renewable energy solutions division. As part of
the Group’s strategy addressing environmental, social, and
governance (ESG) issues, he supports the development of
energy-efficient technologies and solutions that promote
the decarbonization of the HVACR sector.
DARIUSZ WÓJCIK – MEMBER OF THE BOARD OF DI-
RECTORS, DIRECTOR OF LOGISTICS AND EXPORTS
Dariusz Wójcik serves as a Member of the Management
Board and Director of Logistics and Exports at Klima-Therm
Sp. z o.o. At the company, he is responsible for developing
strategic relationships with suppliers in the Polish, Europe-
an, and Asian markets, as well as for strategic procurement
planning, supply coordination, and negotiating commer-
cial terms. He also oversees operational cooperation with
foreign companies to ensure product availability and is re-
sponsible for meeting export sales budgets. He gained his
professional experience between 1997 and 2003 at Raben,
where he served as branch director, director of the north-
ern region, and director of domestic freight forwarding.
He possesses extensive knowledge in the organization of
warehouse and transportation processes, as well as in in-
ventory optimization. He is also a member of the team im-
plementing the SAP ERP system at the Klima-Therm Group,
which supports the management of purchasing, ware-
housing, and customer service processes. He has been
with Klima-Therm since 2005.
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MEMBERS OF THE BOARD OF DIRECTORS OF
KLIMOR SP. Z O.O.:
As a manufacturing company within the Klima-Therm
Group, Klimor has its own separate Board of Directors.
MAREK KUPIEC – CHAIRMAN OF THE BOARD OF DI-
RECTORS OF KLIMOR SP. Z O.O.
Marek Kupiec is an experienced manager and expert in the
HVACR industry, having been involved in the sector since
1994. He graduated from Gdańsk University of Technol-
ogy with a degree in Ventilation and Air Conditioning and
has many years of experience in managing production pro-
cesses and technology development. In 2007, he joined the
Klima-Therm Group as Technical Director, and since 2011 he
has served as President of the Management Board of Klimor.
Under his leadership, the company has significantly strength-
ened its position in the domestic and international markets
and expanded its export operations. His key achievements
include, among others, obtaining EUROWENT certification
for Klimor’s flagship products, confirming their high quality
and competitiveness. He also initiated digitization process-
es in the areas of production, sales, and after-sales ser-
vice. He consistently supports the development of modern
technologies and the team’s expertise, contributing to the
strengthening of the company’s position in the HVACR in-
dustry.
JAROSŁAW GAWROŃSKI – MEMBER OF THE BOARD OF
DIRECTORS KLIMOR, LLC / CHIEF FINANCIAL OFFICER
AT THE KLIMA-THERM GROUP
Jarosław Gawroński is an experienced expert in finance
and management accounting who is a certified pub-
lic accountant. He is a graduate of Gdańsk University
of Technology and the prestigious MBA program orga-
nized by the Gdańsk Foundation for Managerial Educa-
tion (GFKM) in collaboration with RSM Erasmus Universi-
ty. He gained his professional experience by managing
the finances of the Polish branches of European leaders
in the food industry and by working at one of the world’s
largest auditing firms.
He has been with the Klima-Therm Group since 2008, and
since 2011 he has also played a key role at Klimor as Chief
Financial Officer and Member of the Management Board.
He is responsible for financial management, controlling,
debt collection, ensuring financial liquidity, and risk man-
agement. He implements control tools and procedures,
collaborates with the Chief Accountant on accounting
standards, financial and tax policies, and monitors chang-
es in the legal environment to ensure the company’s com-
pliance with applicable regulations.
As a key member of the management board, he ac-
tively participates in the implementation of investment
projects, overseeing their financing, budgeting, and ex-
pense control. He supervises the execution of revenue
budgets for companies in Poland and abroad, and is also
responsible for preparing financial statements, including
at the consolidated level. He represents the company in
dealings with financial, auditing, and insurance institu-
tions.
SUSTAINABILITY REPORT
KLIMA-THERM CAPITAL GROUP FOR THE YEAR 2025
19
INFORMATION
GENERAL
ENVIRONMENT
PEOPLE
DATA
REGARDING
REPORT
CORPORATE GOVERNANCE
ESG REPORT
DIVERSITY INDICATOR FOR THE BOARD OF DIRECTORS
AND EXECUTIVE MANAGEMENT
[ESRS 2, GOV-1, 21 d)]
With regard to the structure of the administrative and management bodies in both com-
panies, there are no women on the management boards.
The gender diversity index among management personnel at the companies is as follows:
INDEPENDENCE OF BOARD MEMBERS
[ESRS 2, GOV-1, 21 e)]
The percentage of independent members of the Group’s administrative and manage-
ment bodies is as follows:
KLIMA-THERM
Within the senior management structure
(board of directors), one woman serves
as Chief Human Resources Officer. With
a total of seven members on the board,
women account for 14% of the group.
1 woman for every 7 people
in the management team
1 woman for every 5 people
in the management team
Percentage of Independent
Members of the Board of Directors
Percentage of Independent
Members of the Board of Directors
KLIMA-THERM
At Klima-Therm Sp. z o.o., the President of
the Management Board, Daniel Jaśkiewicz,
is also the owner of the Group (100% of the
shares), which means that he does not meet
the independence criterion. As a result, the
percentage of independent members of
the Company’s Management Board is 50%.
KLIMOR
Within the senior management structure
(board of directors), one woman serves as
the Director of Human Resources. With
a total of five members, women account
for 20% of the board.
KLIMOR
At Klimor Sp. z o.o., all members of the Man-
agement Board meet the independence
criteria, which means that the percentage
of independent The percentage of mem-
bers of the governing body is 100%.
14%
20%
50%
100%
SUSTAINABILITY REPORT
KLIMA-THERM CAPITAL GROUP FOR THE YEAR 2025
20
INFORMATION
GENERAL
ENVIRONMENT
PEOPLE
DATA
REGARDING
REPORT
CORPORATE GOVERNANCE
ESG REPORT
Responsibility for overseeing the impacts, risks, and
opportunities related to sustainable development
[ESRS 2, GOV-1, 22(a)]
As a result of a double materiality analysis, key topics
were identified for the entire Group. To ensure effective
management of the identified impacts, risks, and oppor-
tunities, areas related to social issues and corporate gov-
ernance are managed at the Group level by the same de-
partments.
Responsibility for specific areas has been assigned to
the relevant departments and organizational units:
• ESRS S1 – In-House Workforce – Responsibility: Human
Resources Department,
• ESRS S4 – Consumers and End Users – Responsibility:
Sales Department,
• ESRS G1 – Business Conduct – Responsibility: Manage-
ment.
In the environmental area, however, there are differenc-
es within the Group regarding the assignment of respon-
sibility for various issues:
• ESRS E1 – Climate Change,
• ESRS E2 – Contaminants,
• ESRS E3 – Water and Marine Resources,
• ESRS E5 – Resource Use and the Circular Economy.
At Klima-Therm, responsibility for these matters falls un-
der the Technical Department, while at Klimor, responsibil-
ity has been expanded to include the R&D, Purchasing and
Logistics, and Service and Maintenance Departments.
All activities related to the implementation and monitor-
ing of the above areas are coordinated by the Group’s
Sustainable Development Team, which was established
to ensure a consistent approach and to compile data on
sustainability development, communicating information –
including the results of analyses – to those responsible
for specific issues, and preparing the annual sustainability
report.
Reflection of accountability for outcomes, risks, and
opportunities related to the company’s responsibili-
ties in the Management Board’s terms of reference and
other related policies
[ESRS 2, GOV-1, 22 b)]
Individuals’ responsibility for managing material impacts,
risks, and opportunities stems directly from their roles
within the organizational structure. The companies’ boards
of directors perform a supervisory function in this regard,
while senior management members carry out the execu-
tive function.
Because some members of management boards hold
dual roles – serving as directors while also being respon-
sible for specific areas of operations – their role within the
management structure is twofold: it encompasses both
supervisory and operational functions.
ROLES AND RESPONSIBILITIES OF ADMINISTRATIVE, MANAGEMENT, AND SUPERVISORY BODIES