Report prepared by: Aerosol Service Sp. z o.o. (ESG Team Members: Bartosz Banasik, Rafał Dolata, Łukasz Kwolek, Milena Nowosielska-Dasyuk, Bogna Sobańska, Paweł Wagner, Włodzimierz Wolski)
Graphic design and layout: Sławomir Szumowski
Photography credits: Arkadiusz Szadkowski, Włodzimierz Wolski, Patrycja Taras, Freepik.com
It is with great pleasure that we present the second CSR/ESG Report of Aerosol Service. Our previous CSR report, covering the years 2018–2023, marked our first step toward a structured presentation of our actions and commitment to sustainable development. That document focused
primarily on social issues, particularly our collaboration with key stakeholders: employees, local governments, clients, and suppliers.
In this report, we have broadened our perspective, placing significantly more emphasis on environmental topics and product quality—areas that are of key importance to us. This decision is rooted in our mission:“We deliver the highest-quality manufacturing services, building partnerships based on trust and friendship.”This vision forms the foundation of our operations. Our goals —adapting to evolving environmental standards, advancing and automating production, and ensuring employee health and safety—clearly define the direction in which we are headed.
The year 2024 has been exceptional for us— both in terms of performance and investment We achieved a record-breaking increase in production, with output of non-aerosol products rising by 180% compared to 2023, resulting in a total of 65 million units produced These results not only reflect our growing capabilities but also highlight our agility in responding to rising market demand
A milestone achievement this year was the
expansion of our international IFS HPC certification to include scope 2, confirming the compliance of our products and processes with safety and quality standards for consumer goods In addition, we once again successfully passed the SMETA audit, which validates our ethical business practices
We also undertook major infrastructure investments, including the comprehensive modernization of over 6,000 m² of hardened surfaces—replacing worn pavement with new paving blocks, upgrading the stormwater drainage system, renewing utility connections, and creating new employee parking areas
A key component of this project was the construction of a retention reservoir for collecting and managing rainwater and meltwater, supporting our efforts to implement eco-friendly solutions
We are entering a new year full of ambitious challenges We are currently implementing a project under the European Funds for a Modern Economy (FENG) program for 2021–2027, which will enable us to install a fully automated production line, significantly reducing primary energy consumption
We have also planned bold pro-environmental investments, including the construction of a photovoltaic farm, redevelopment of the compressor station, and installation of heat pumps to supply hot and cold water for
technological processes At the same time, we are advancing further stages of production automation and digitizing administrative and customer service processes—raising the standard of our services and reinforcing our commitment to sustainable development
This report is a testament to the vital role sustainability plays in our operations It also represents a commitment we make to our stakeholders—to continuously improve our business based on the pillars of responsibility, quality, and trust
We invite you to explore our report and reflect with us on what we have accomplished—and the challenges that lie ahead
Sincerely,
Damian Piotrowski Chief Executive Officer, Aerosol Service
Our company specializes in comprehensive contract manufacturing services for cosmetics and household chemical products Thanks to our experience and flexible approach, we offer clients a wide range of services tailored to their specific needs — across three core areas of operation
1
2
Under this model, we carry out production orders based on formulas to which the client holds exclusive ownership rights. Clients may either provide their proprietary formulation or commission us to develop a new one tailored to their vision. As a result, products made by Aerosol Service reach global markets, including major retail and drugstore chains across Europe such as Lidl, Aldi, DM, Norma, and Rossmann.
132
3 1 2
This model allows our clients to create their own brand of products These items are based on our proven formulations and are labeled with the client’s personalized branding As there is no exclusive formulation, the product may be similar to those we manufacture for other partners Through this model, Aerosol Service products are available in numerous retail chains throughout Poland and Europe
3
We offer full support in the development of unique formulations and technologies based on the client’s concept. Our services encompass both the design phase of an innovative product and its subsequent contract manufacturing—providing a comprehensive approach to turning ideas into market-ready solutions.
Thanks to our flexibility, advanced technology, and years of experience, Aerosol Service is a trusted partner in the creation and realization of innovative products.
Body Care Products
• Deodorants and antiperspirants
• Fragranced body mists
• Emulsions, creams, and body lotions
• Sun care products
Hair Care Products
• Hair sprays and styling foams
• Hair mists
• Dry shampoos
• Conditioners
• Sprays for regrowth corrections
Beard Care Products
• Shaving foams and gels
• Beard oils
• Beard shampoos
Hygiene and Disinfection
• Hand soaps
• Hand sanitizing gels and liquids
• Surface disinfectants
Cleaning Products
• General-purpose cleaners
• Oven and grill cleaners
• Carpet cleaners
• Floor cleaners
• Window cleaners
Air Fresheners
• Aerosol sprays
• Spray bottles with atomizers
• Gels
• Fragrance sticks
HYGIENE AND DISINFECTION
• Hand soaps
• Hand sanitizing gels and liquids
• Surface disinfectants
TECHNICAL AND OTHER PRODUCTS
• Multi-purpose oils
• Brake cleaners
• Surface disinfectants
• Silicone spray
• Leather and fabric cleaners
• Dashboard sprays
• Surface polishers
• Compressed air
• Shoe care sprays
NON-AEROSOL PRODUCTS
MINI-SPRAYS ø 22–25 mm, capacity 10–50 ml
BOTTLES
Dispensers
CANISTERS JARS
DOYPACKS TUBES SACHETS
SCREW CAPS AND FLIP-TOPS PUMPS PUSH-PULL CAPS ATOMIZERS TRIGGERS OTHER
We believe that quality is not only about the product itself, but also about how we operate Our mission is to deliver top-tier manufacturing services built on strong partnerships—founded in mutual trust and a spirit of collaboration .
We aspire to be a leader in innovative solutions within the contract manufacturing and private label sector, inspiring the creation of high-quality products that meet modern needs and contribute to improving the quality of life for consumers worldwide
Our Goals:
• Adapting our company to evolving environmental standards
• Ensuring the health and safety of our employees
• Providing decent work conditions and a positive workplace atmosphere
• Increasing the production capacity of our Charnowo facility
Key Milestones
For over 30 years, Aerosol Service has been steadily building its position in the market— consistently expanding its operations and earning the trust of clients around the globe
Thanks to our dynamic growth and openness to global challenges, we successfully operate across numerous international markets, delivering products to customers in many countries
You can find products from our factory in every EU country, as well as in Norway, the United Kingdom, Ukraine, the United States, Israel, Australia, Malaysia, Mexico, Brazil, Canada, and Indonesia
The standards and norms we implement and certify ensure the safety and highest quality of our products—both for clients and end consumers Ongoing investments in team development and modernization of
our technological infrastructure enable us to maintain the highest standards of quality, resulting in a growing base of satisfied customers
An industry organization representing cosmetics manufacturers in Poland The Union advocates for the development of the cosmetics sector, promotes high standards of product quality and safety, and supports dialogue between businesses, public administration, and EU institutions
An association bringing together companies from the cosmetics, detergent, and household chemical sectors It works to integrate the industry, promote good manufacturing practices, support legislative development, and provide expert knowledge and training for businesses
BAMA represents the UK aerosol industry, covering all aspects of the sector —from component and ingredient suppliers to fillers, can manufacturers, and retailers The association offers broad business support, technical guidance, and actively lobbies on behalf of the industry with legislators and regulators We joined BAMA in 2025
FEA is a European federation uniting national aerosol associations It promotes the safe, sustainable, and innovative development of the aerosol industry in Europe, working toward technical standards, regulatory alignment, and environmental protection
65 million products manufactured
31 years of continuous operation at Aerosol Service
Nearly 160 million PLN in revenue for 2024
16 production lines
65 years age of our oldest employee 19 years age of our youngest employee
4,68 average length of service
100% of employees trained in health and safety (OHS)
7,5 hours average training hours per employee 100% employees trained in GMP (Good Manufacturing Practice)
52% of employees are men
48% of employees are women
Business Context
• Industry: Production of cosmetics and household chemicals
• Characteristics: Consumption of energy, chemicals, and packaging (mainly aluminum/plastic/glass); dependence on global supply chains
• Market: B2B (mainly contract manufacturing), international distribution
As a result of the materiality assessment process, the topics covered by ESRS S1, ESRS S2, ESRS S3, and ESRS S4 were deemed material; therefore, information related to these areas has been disclosed in the report
Management, or Management Board 2-GOV 3 Sustainability Matters Considered by the Undertaking’s Administrative, Management, or Management Board 2-GOV 4 Integration of the Sustainability Strategy and Its Outcomes into Remuneration Policies 2-GOV 5 Statement on Due Diligence
• Organisation and Resources Utilised
• Due Diligence Processes Used to Identify Impacts Across the Value Chain
• Due Diligence Processes Used to Identify Risks and Opportunities
• Prioritisation Criteria
• Stakeholder and Expert Engagement
• Most Recent and Upcoming Dates of Materiality Review
• List and Description of Material Impacts (Actual and Potential, Negative and Positive)
• List and Description of Material Risks and Opportunities
• List of Material SustainabilityRelated Risks (WRS)Affecting the Strategy and Business Model (in relation to 2-SBM 3 & 4)
• List of ESRS or Sustainability Topics Deemed “Not Material to the Undertaking”
• Changes Compared to the Previous Reporting Period
• List and Description of Material Impacts (Actual and Potential, Negative and Positive)
• List and Description of Material Risks and Opportunities
• List of Material SustainabilityRelated Risks (WRS) Affecting the Strategy and Business Model (in relation to 2-SBM 3 & 4)
• Description of the Content and Purpose of Disclosures Related to These WRS
• Changes Compared to the Previous Reporting Period
Basis for Preparation (BP)
Governance
Strategy
Impact, Risk and Opportunity Management
BP-1
BP-2
GOV-1
GOV-2
GOV-3
General principles for preparing sustainability statements
Disclosure of information in specific circumstances
Role of the administrative, management, and supervisory bodies
Information provided to the bodies and sustainability-related matters addressed
Integration of sustainability performance into remuneration systems
GOV-4 Statement on due diligence
GOV-5
SBM-1
SBM-2
SBM-3
IRO-1
Risk management and internal control over reporting
Strategy, business model, and value chain
Stakeholder interests and perspectives
Material impacts, risks, and opportunities and their connection to the strategy and business model
Description of processes for identifying and assessing material impacts, risks, and opportunities
IRO-2 Disclosure requirements under the ESRS
Aerosol Service Sp. z o.o. has operated for many years in line with the principles of sustainable development, and the year 2024 marks an important milestone in this journey – for the first time in our company’s history, we are publishing a Sustainability (ESG) Report.
This document has been prepared in accordance with the European Sustainability Reporting Standards (ESRS) and is fully aligned with them The report is a natural continuation of our previous efforts, while also representing a new standard in how we communicate our values and strategic direction We aim to provide a transparent view of the changes we have undergone over the years—by implementing low-emission solutions, managing resources responsibly, and striving to minimize our environmental impact We act with the future in mind— both the near and the long term—believing that growth can and should go hand in hand with responsibility
It is also worth noting that in 2024 we published the first CSR Report in our company’s history, covering Corporate Social Responsibility initiatives carried out between 2018 and 2023 This represents an important step toward systematically documenting and sharing our efforts to support the environment in which we operate
The presented report covers the non-financial performance of Aerosol Service Sp z o o , based in Charnowo (Słupsk County, Ustka Municipality) The company operates solely at this location and does not have any subsidiaries or additional production sites (some warehouses are located in Słupsk) .
The report is intended for Aerosol Service employees, our clients, suppliers, business partners, as well as local communities and regulatory and administrative institutions
The data presented in this report originates from the company’s internal sources, such as software and systems used for planning and managing the entire main supply chain and production, internal registers, raw data reading sheets (e g , energy and gas consumption, waste transfer cards), employee surveys, and other sources depending on the nature of the information provided
The data was collected and compiled by the relevant departments, including Finance, HR, Marketing, Customer Service, Logistics, and Procurement & Purchasing
This report takes into account the company’s value chain with respect to key raw material suppliers (upstream) and customers (downstream). The data was gathered from surveys, pre-audit forms, and direct conversations with business partners.
In line with Aerosol Service’s policy, we expect our suppliers not only to ensure that delivered materials meet the order and technical specifications, but also to comply with current and future legal requirements as well as with our adopted ethical and environmental standards
The values of our organization are actively promoted, including through regular industryspecific meetings with clients, where we present our commitment to sustainable development, including innovative packaging solutions (also those supporting the circular economy)
Company policies – such as the Environmental Policy and Code of Ethics – apply not only internally, but also to all partners across the entire value chain Our suppliers are subject to periodic evaluations, which also include sustainability-related aspects
Collaboration with both suppliers and customers is based on a mutual commitment to comply with legal regulations, business ethics, health and safety rules, environmental protection, anti-corruption practices, fair competition, and the protection of personal data and privacy
The 2024 Sustainability Report is the first ESG report prepared by Aerosol Service. As such, it does not contain any information on changes in data presentation, corrections of previous reports, or clarifications regarding potential errors—since no such reports were published in the past.
The development of this document was guided by the structure and principles of the European Sustainability Reporting Standards (ESRS) No other reporting frameworks or standards were used However, it should be noted that while this report is largely aligned with the ESRS approach, it does not yet represent the final target format
We have made every effort to comply with the requirements of the Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022, known as the Corporate Sustainability Reporting Directive (CSRD)
According to the provisions of this directive, Aerosol Service will be subject to mandatory sustainability reporting starting in 2025, with the first report to be published in 2026— provided that two out of the three CSRD thresholds are met (related to, among others, number of employees, revenue, and total assets)
As part of the materiality assessment conducted, the topics covered by the following sectoral standards were deemed key:
ESRS S1–S4 Therefore, this report includes disclosures related to those areas
With our company, colleagues, and all other stakeholders interested in the outcomes and the way we conduct our business in mind, we affirm our commitment to universally accepted principles of social coexistence and to acting in accordance with our established values in our daily operations.
In all our activities, we take into account the needs and values of our stakeholders, which include in particular:
• Shareholders,
• Employees,
• Customers,
• Business partners (Suppliers, Contractors, Subcontractors),
• Competitors,
• The local community,
• Financial institutions,
• Public authorities
We are fully committed to our work – we value every employee’s contribution to our success We act proactively and creatively to improve our efficiency Together, we create an environment that fosters engagement and teamwork, combining our strengths and skills
Our actions are guided by a sense of responsibility toward our stakeholders and the environment in which we operate We honor our commitments, ensuring business security
for our clients We create conditions that offer job stability, professional development, access to information, dignified working conditions, and workplace safety We feel accountable for conducting our business in a way that does not harm the natural environment or the local community In our work for stakeholders, we always show determination and courage in facing even the most difficult challenges
We maintain high-quality standards, care about etiquette, punctuality, and professional competence When employees demonstrate professionalism, the organization achieves its goals more effectively and builds a strong, positive reputation
Cooperation and openness to others’ ideas allow us to deliver the highest quality
services We build an atmosphere of trust and collaboration
We treat everyone with respect, maintain open and transparent dialogue, and do not tolerate discrimination We respect cultural
differences and human rights We are sensitive to any form of discrimination, degrading treatment, or violations of human dignity
We act in compliance with the law and firmly oppose forced labor and child labor In our daily work and in our interactions both inside the company and with external stakeholders, we do not ignore human rights violations We do not spread false information, especially if it could damage someone’s dignity or reputation We do not tolerate anyone in our company making false accusations against others Physical abuse or discipline, threats of violence, sexual or other harassment, and verbal abuse or any form of intimidation are strictly prohibited
• Suppliers of chemical raw materials and packaging
• Logistics companies and warehouses
• External laboratories
• Regulatory and certification agencies
• Commercial partners
• Comprehensive manufacturing services for cosmetics and household chemicals:
• Contract manufacturing
• Private label
• Product development
• End-to-end contract service: from formulation to production and packaging
• Customization to client needs (formulas, scents, volumes, packaging)
• Quality certifications
• Fast lead times and production flexibility
• Innovative formulas and technologies
• Market trend research
• In-house laboratory
• Unique formulations
• Dedicated account manager
• Support in R&D and product consulting
• NDA and long-term cooperation options
• Openness to co-develop products with the client
• Personalized offers and prototyping
• Dedicated project coordinator
• Response to inquiries within 1–2 days
• Cosmetic brands seeking a production partner
• FMCG companies offering cleaning and household products
• Companies offering technical chemicals (e g automotive chemicals)
• Cosmetic start-ups without their own production lines
• Retail chains (private label)
– e g supermarkets with their own brands
• Foreign distributors seeking Polish contract manufacturers
COST STRUCTURE
• Raw Materials and Packaging Costs
• Facility and Machinery Maintenance Costs
• Employee and Specialist Compensation
• R&D and Laboratory Testing Expenses
• B2B Marketing and Trade Show Participation
• Certification Maintenance
• Direct B2B sales (sales department)
• Company website aerosol pl and contact form
• Industry trade fairs (e g ADF Paris, Packaging Week, PLMA Amsterdam)
• Industry partners and referrals
COST STRUCTURE
• Raw materials and packaging costs
• Plant and machinery maintenance costs
• Salaries of employees and specialists
• R&D and laboratory testing costs
• B2B marketing and trade fair participation
• Certification maintenance
REVENUE STREAMS
• Fees from contract manufacturing
• Revenue from formulation or sale of product recipes
• Pilot and test production (samples, research)
• Revenue from filling and packaging services
Looking ahead to 2030, Aerosol Service focuses on the goals that have been agreed upon and adopted by the international community. As benchmarks for building a sustainable society, these goals define an integrated approach to improving the economy, society, and the environment. The contribution of businesses is considered crucial to achieving these objectives.
Since taking over the family business, brothers Damian and Norbert Piotrowski have successfully led the development of Aerosol Service. Between 2018 and 2025, Damian Piotrowski served as Chief Executive Officer, while Norbert Piotrowski was responsible for research and development as Director of the R&D Department. Thanks to their commitment, unified leadership, and consistent implementation of the development strategy, the company’s revenue increased from PLN 80 million in 2020 to nearly PLN 160 million in 2024.
PRODUCTION
INFRASTRUCTURE
ALUMINUM CONTAINER PRODUCTION
AEROSOL FILLING LIQUID FILLING
BLENDING DEPARTMENT
ORGANIZATIONAL STRUCTURE
AEROSOL SERVICE
CHIEF EXECUTIVE OFFICER AEROSOL SERVICE Sp z o o
RESEARCH & DEVELOPMENT
QUALITY CONTROL DEPARTMENT
PURCHASING DEPARTMENT
CUSTOMER SERVICE
TRANSPORT & LOGISTICS
ACCOUNTING
HUMAN RESOURCES DEPARTMENT
MARKETING & PR
ADMINISTRATION
SALES
MAINTENANCE (W2/W3)
SUPPLY DEPARTMENT
WAREHOUSING PLANNING
PROCESS OPTIMIZATION AND IMPLEMENTATION
Damian Piotrowski – Chief Executive Officer
A graduate of Gdańsk University of Technology, Damian has participated in numerous management and production optimization trainings and workshops, confirmed by a wide array of certifications In 2019, he completed an Executive MBA program (Gdańsk Foundation for Management Education in cooperation with the University of Gdańsk and IAE Aix–Marseille) He has been gaining professional experience since 2010, and in recent years has held various managerial positions He is currently the Chief Executive Officer of both Aerosol Service Ltd and Columbus Ltd Thanks to his education and professional background— including international experience—he is well-qualified to successfully promote the company’s brand and products on the global stage He is also a member of the Business Council at the Pomeranian University
Director of the R&D Department at Aerosol Service, Norbert has extensive knowledge of the company’s services, developed through years of experience He holds a PhD in technical sciences and serves as an assistant professor at the Institute of Machinery and Materials Technology at the Faculty of Mechanical Engineering and Ship Technology, Gdańsk University of Technology . He is the author of numerous publications on simulation and optimization of manufacturing processes A graduate of the Executive MBA program at the Warsaw University of Technology Business School, Norbert is also an inventor, with many patents recognized at international competitions and industry fairs He is responsible for the development and implementation of new products to the market and serves as a Board Member of the Polish Association of the Cosmetics and Detergents Industry
The main sustainability goals are defined at the Management Board level and then cascaded down to the relevant operational units within the organization The Chief Executive Officer, in cooperation with the Chief Operating Officer, actively oversees initiatives aimed at optimizing internal processes, with a focus on reducing energy consumption, minimizing production waste, and increasing operational efficiency
The initiatives undertaken directly support the implementation of the ESG strategy and contribute to the company’s long-term development in line with environmental and social responsibility .
In 2024, one of the key elements of the management system was the organization of regular meetings aimed at identifying, analyzing, and minimizing material risks, as well as leveraging emerging development opportunities.
1
Operational meetings during which the current status of production plans, schedules for the coming days, and potential risks or issues affecting on-time order fulfillment are discussed The goal of these meetings is to react quickly to irregularities and improve the continuity of production processes .
2
Held on a recurring basis within individual departments Teams discuss current tasks, work schedules, operational challenges, and matters related to safety and quality These meetings help identify local risks and potential improvements specific to each department
3
Held quarterly and attended by all managers and department heads These meetings address strategic issues, cross-departmental organizational challenges, and collaboration-related difficulties They serve to synchronize activities and promote knowledge sharing
Held weekly with the participation of the Management Board, Sales Department, and R&D Department Their purpose is to monitor the status of key customer projects, identify project risks, analyze opportunities for innovation, and improve the order execution process
5
– HR Meetings
Conducted monthly or more frequently, these meetings focus on analyzing budget execution against financial plans Discussions cover risks related to budget performance, employee turnover, and other factors impacting financial stability These meetings support timely corrective decision-making and the implementation of remedial actions
6
The ESG Team, established in 2024, meets as needed Its primary responsibility is to prepare the ESG report, collect data, and develop the information required by clients in the area of sustainability The team also analyzes opportunities and risks associated with implementing the ESG strategy within the organization
Between January 1 and December 31, 2024, a total of 10 internal audits were conducted:
1 Company Management / Financial Management, Risk Management, System Management
2 Design 3 Mixture Production
In 2024, a 2-day external training session titled “Internal Auditor
– IFS HPC” was held (September 30 – October 1, 2024) A group of AS internal auditors was appointed
In 2024, the Management Board of Aerosol Service Sp. z o.o. focused on effective risk management and the implementation of actions related to environmental, social, and governance (ESG) matters.
In line with the expectations of clients and stakeholders, the Management Board actively oversees ESG issues, making decisions with a direct impact on minimizing the company’s negative effects on its surroundings Last year, environmental, social, and governance goals were established, monitored by a dedicated team and reported to the Board
One of the key actions in 2024 was the adoption and implementation of a new Environmental Policy by the Management Board of Aerosol Service on June 1, 2024 This policy forms the foundation of the company’s environmentally responsible approach to operational activities Aerosol Service operates responsibly, recognizing the impact of its production processes and value chain on the environment and climate The new Environmental Policy outlines the company’s commitment to climate neutrality and responsible resource and waste management
The company has committed to:
• Optimizing the use of natural and renewable resources (monitoring and reducing electricity, heat, and water consumption),
• Improving waste management systems, with a strong focus on segregation and recycling,
• Promoting environmentally friendly behaviors among employees,
• Continually improving operational efficiency to reduce environmental impact
The policy was implemented as part of the company’s Integrated Management System, in accordance with the requirements of PN-EN ISO 14001:2015, and was effectively communicated to employees (via email and posted in visible areas of the company)
Key Material Risks and Opportunities (IRO) Addressed by the Management Board in 2024:
1 Sustainable packaging and circular economy
2 Energy efficiency and decarbonization of production processes
3 Environmental risk management in the context of emergency events (e g , leaks, breakdowns)
4 Supply chain risks – social and environmental responsibility of suppliers
5 Client expectations regarding carbon footprint and ESG transparency
6 Organizational culture and employee development, including aspects of diversity and ESG competencies
7 Rainwater resource management on company grounds (e g , construction of a retention basin in 2024)
8 Modernization of the water supply infrastructure
Environmental Policy
New rainwater drainage system
New employee parking areas
Construction of a retention basin
Safe walkways for employees
In 2024, our company underwent a significant transformation that positively impacted working conditions, logistics, and environmentally responsible resource management
The investment involved the replacement and modernization of over 6,000 square meters of hardened surfaces We replaced the worn-out concrete pavers with new paving blocks, upgraded the entire rainwater drainage system, replaced damaged connections, and expanded the employee parking area Additionally, we modernized the unloading ramps to improve warehouse logistics An important part of the investment was the renovation of walkways to ensure smoother and safer movement around the company premises
A key component of this initiative was the construction of a stormwater retention basin, allowing for the collection and storage of rainwater and meltwater from our production facility This investment not only enhances infrastructure standards but also contributes to environmental protection
At Aerosol Service ethics and responsibility are integral components of the organizational culture and form the foundation of corporate governance.
In 2024, the Management Board undertook a range of initiatives aimed at strengthening transparency, integrity, and legal compliance, while respecting human rights and diversity in the workplace.
During the reporting period, the Code of Ethics played a key role in managing ESG-related matters It provides a framework for conduct applicable to all employees, management staff, and business partners The Code has been formally adopted and is actively implemented and communicated throughout the company’s organizational structure
The Code of Ethics is based on five core values:
• Engagement
• Responsibility
• Professionalism
• Teamwork
• Respect
The Management Board personally commits to upholding the values expressed in the Code and ensures that the conditions necessary for applying these principles in practice are in place—for employees as well as suppliers and subcontractors
Transparency and Anti-Corruption The company firmly opposes all forms of corruption, nepotism, and conflicts of interest Procurement and contractor selection processes are based on transparent criteria
Human Rights Protection and Anti-Discrimination Aerosol Service actively combats forced and child labor and implements measures to ensure equal treatment regardless of gender, age, origin, religion, or sexual orientation
Open Dialogue and Whistleblower Culture Employees have access to safe channels for reporting misconduct (both anonymous and identified) The company ensures confidentiality and protects whistleblowers from retaliation Every report is handled in accordance with the Internal Whistleblower Procedure
Responsibility for Resources The company promotes responsible management of both material and intangible resources, especially in terms of confidential information, company assets, and reputation
Continuous Skill Development and Career Growth All employees are provided equal access to knowledge, training, and promotion opportunities, along with the ability to participate in open dialogue about the company’s activities
The implementation of the Code of Ethics is monitored by dedicated units, including the Ethics Committee, and ethicsrelated matters are regularly discussed at the management level as part of the internal control system and oversight of reputational risk
The members of the Management Board are not employed under employment contracts, appointment agreements, or any similar form of contract, and therefore do not receive remuneration. However, at Aerosol Service, sustainability matters are an integral part of organizational management, including within the context of incentive systems.In 2024, the Management Board supervised the work of the ESG Team as part of its responsibilities. Additionally, the Board took specific actions to integrate ESG indicators into performance evaluation and incentive systems for managers and employees in key positions.
Key Elements of the ESG-Based Incentive System:
Environmental Goals: Employees responsible for production operations, energy management, waste management, and supply chain activities were assessed, among others, based on the achievement of goals related to:
• Reducing energy and raw material consumption
• Improving waste segregation and recycling rates
• Implementing eco-friendly solutions in production and packaging processes
Social Goals:
HR staff and production managers were required to take actions in areas such as:
• Improving health and safety (OHS) conditions
• Increasing participation in OHS training sessions, which include familiarization with ethical guidelines such as the Employee and External Complaints Procedure and the Code of Ethics
Corporate Governance Goals:
Selected management positions were evaluated based on actions related to:
• Effectiveness in responding to reports made through the Suggestion and Incident Reporting System
• Participation in projects aimed at enhancing transparency in business processes
The ESG-based incentive system not only increases employee and management engagement in environmental and social initiatives but also supports the company’s long-term strategy for responsible and sustainable development
Aerosol Service takes action based on the principles of due diligence in identifying, preventing, mitigating, and reporting risks and adverse impacts in the areas of environment, society, and corporate governance.
The due diligence process in our organization considers both internal aspects—such as operational activities, production, and raw material management—and external aspects, particularly the supply chain and relationships with suppliers and business partners
In 2024, we implemented a range of mechanisms aimed at the systematic management of ESG risks, including:
• Regular supplier assessments and qualifications with consideration of environmental, social, and ethical criteria
• Review of the purchasing strategy in terms of environmental and social impact
• Implementation and communication of the SMETA Code of Ethics as an integral due diligence tool
In 2024, Aerosol Service conducted an extensive information and survey campaign directed at all key suppliers and business partners The aim of this initiative was to:
• Present the Code of Ethics, developed and implemented by the company as an expression of its commitment to ethical and responsible business conduct
• Confirm suppliers’ acceptance of the Code’s principles
• Gather information on whether suppliers have their own codes of ethics and if they require compliance from their partners across the value chain
• Identify any plans to implement similar documents within partner organizations
Thanks to this initiative, the company gained better insight into the ethical compliance levels across its supply chain and established a foundation for ongoing monitoring and enhancement of ESG standards in its business relationships
In 2024, Aerosol Service continued to develop an integrated approach to managing risks in the areas of environmental, social, and corporate governance (ESG). Within the risk management system, actions were carried out by dedicated specialist teams in specific organizational areas.
Based on analyses of hazards related to the safety of household chemicals and cosmetics products, the quality team identified and assessed potential risks in the production cycle, including:
• Risks of chemical ingredient migration,
• Microbiological risks in products,
• Potential non-compliance regarding labeling and composition,
• Environmental risks (emissions, hazardous waste)
In 2024, the company obtained the IFS HPC certificate extended to cosmetics Achieving this certificate guarantees that our household and personal hygiene products meet the highest requirements in risk management, traceability, plant hygiene, and the safety of personnel and consumers
Key elements of the audit included:
• Responsibility of the management staff,
• Quality and product safety management system,
• Management of resources, hygiene, infrastructure, and product safety culture
The IFS HPC audit took place on July 8-9, 2024, and we achieved a score of 97 98%! This confirms that our processes are at the highest level
97,98%
Reporting directly to the Chief Executive Officer, this team was responsible for identifying and controlling financial risks that could affect the company’s liquidity, profitability, and stability In 2024, particular attention was given to the following areas:
• Currency risk
• Risk of changes in raw material and packaging prices
• Risk of revenue decline
• Credit risk
Established in 2024, the ESG team meets as needed Its primary tasks include preparing the ESG report, collecting data, and developing information required by clients in the area of sustainable development The team also analyzes opportunities and risks arising from the implementation of the ESG strategy within the organization
Aerosol Service operates as a specialized contract manufacturer in the cosmetics and chemical industries, offering comprehensive B2B services including formulation development, production, filling, and packaging
The business model is based on delivering value to a broad range of clients, including cosmetic brands, retail chains (private label), and international distributors
AS’s strategy focuses on a flexible and customized approach for each client, providing dedicated project support, fast turnaround times, and high quality validated by certifications The company invests in innovative technologies, the development of its own R&D laboratory, and market trend monitoring, enabling the creation of unique formulations tailored to the dynamic needs of consumers and business partners
The business model is presented on page 27.
The AS business model incorporates sustainability factors through:
E (Environmental):
• Offering clients raw materials from certified, eco-friendly sources
• Optimizing production processes to reduce energy and water consumption
• Recommending environmentally friendly packaging options (recyclable, biodegradable)
• Collaborating with suppliers who comply with environmental standards
S (Social):
• Maintaining high health and safety standards and ethical working conditions
• Supporting employee development and hiring local specialists
• Partnering with clients based on long-term cooperation and transparency
• Openness to the production of natural and vegan cosmetics
G (Governance):
• Ensuring compliance with legal regulations and industry standards
• Conducting regular quality audits and adopting an ethical approach to stakeholder relations
• Transparency in decision-making processes and accountability for product quality
The AS company strategy actively addresses ESG challenges by:
• Developing proprietary formulas based on natural raw materials
• Investing in innovative technologies and automation that reduce carbon footprint and production waste .
• Collaborating with certified external laboratories to test product efficacy and safety, thereby increasing end-customer trust
• Educating B2B clients about green formulas and sustainable packaging to raise awareness and encourage the adoption of better solutions
Positive Impacts
E (Environmental)
• Emission reduction through modernization of production lines and energy consumption reduction
• Implementation of eco-friendly formulations and packaging, reducing the environmental footprint of end customers
• Waste minimization through efficient production planning and raw material management systems
S (Social)
• Creating stable jobs in the region and developing employee competencies
G (Governance)
• Transparency in relationships with clients, suppliers, and certification bodies
• High ethical standards and compliance with EU regulations (SMETA, GMP)
Negative Impacts
• Energy consumption at the plant related to production
• Transport and logistics burden (carbon footprint related to exports)
• Limited awareness among some customers about the importance of ESG, potentially hindering joint proenvironmental actions
ESG-Related
• Regulatory Risk: Stricter regulations on emissions, chemicals, or packaging may force rapid and costly changes in formulations and production
• Operational Risk: Interruptions in raw material supplies or rising prices
• Social Risk: Growing employee expectations regarding working conditions and benefits, especially in a competitive labor market
• Climate Risk: Extreme weather events may affect the supply chain and plant operations
ESG-Related
• Development of eco-friendly and vegan products – responding to global consumer trends
• Increasing loyalty of B2B customers seeking manufacturers aligned with their ESG policies
• Access to sustainable development programs and funding – both national and EU (e g , grants, green loans)
• Building competitive advantage through early adoption of eco-friendly solutions
• Opportunity to enter new markets, especially in Western Europe, where ESG certifications are increasingly required
• Positive ESG impact can lead to increased brand value, better reputation in foreign markets, and greater attractiveness to investors and customers
• Neglecting ESG may result in loss of B2B contracts, difficulties obtaining certifications, legal penalties, and even restricted access to financing
At our company, we prioritize active employee engagement in shaping our workplace reality, and one example of this approach is the company newsletter. The newsletter is distributed via email and displayed on monitors located throughout the company, ensuring it reaches every team member.
The newsletter is a unique space where we share information about key projects with our employees It also includes sections dedicated to our staff, which helps build connections and fosters better understanding among colleagues beyond the professional context
In 2024, the first two issues of the newsletter were published For us, the company newsletter is more than just a communication tool—it is a shared project that strengthens team spirit and unites us as a community
At Aerosol Service, ESG issues are an integral part of strategic and operational management. Oversight, responsibility, and reporting processes are structured to ensure their effective implementation and continuous improvement.
Direct oversight of sustainability matters is exercised by the Company’s Management Board, led by the President and the Board Member responsible for the R&D department Both members have many years of managerial experience and education in management and engineering, enabling them to effectively combine economic, environmental, and social aspects In 2024, the Management Board actively supervised the implementation of the ESG strategy, including setting environmental and social goals and monitoring progress
In 2024, an ESG Team was established, comprising representatives from key departments: quality, operations, marketing and PR, and quality control This team operates under the direct supervision of the Management Board, and its members have undergone specialized ESG reporting training The team’s role includes preparing ESG reports and data as well as analyzing related risks and opportunities
ESG management has also been integrated into the management incentive system— evaluations include the achievement of environmental goals (energy reduction, waste segregation), social goals (health and safety, training), and governance goals (reporting irregularities, process transparency)
ESG reporting is based on data collected from management and planning systems (e g , production, utilities consumption, waste) Regular internal and external audits are conducted, including compliance audits with the IFS HPC standard (achieved score: 97 98%) In 2024, a new Environmental Policy was implemented and a cycle of internal auditor training sessions was completed
ESG issues are actively integrated into strategic decision-making processes The main sustainability goals are defined at the management level and then implemented within operational units Investments—such as plant modernization, construction of a retention basin, and preparation of a photovoltaic farm— are carried out considering decarbonization targets, resource savings, and minimization of environmental impact
Key tools for ESG integration include regular meetings:
• Daily operational meetings (current issues and risks)
• Quarterly managerial meetings (strategies and cooperation)
• Weekly project meetings (innovative risks and opportunities)
• Monthly Management–Finance meetings (ESG budget analysis)
• ESG Team meetings This model ensures that ESG matters are systematically incorporated into the company’s activities—from investment planning and daily operations to engagement with stakeholders and business partners
Aerosol Service Headquarters, located in Charnowo near Słupsk, includes both office and production facilities. While this location offers ample space and opportunities for infrastructure development, it also presents certain challenges requiring responsible risk management.
The proximity of other companies in the region poses a risk of difficulty in hiring enough staff To counteract this:
• We collaborate with selected employment agencies to reach a wider pool of potential candidates
• We regularly participate in job fairs, promoting the company as an attractive employer
• We have implemented an employee referral program that motivates current staff to recommend candidates
• We carry out internal talent development and promotion activities, including managerial training that enables career growth within the organization
The distance of 17 km from Słupsk and 8 km from Ustka can be challenging for current and prospective employees, especially production workers, due to commuting costs To alleviate this issue, we offer free transportation via a company bus running between Słupsk and the Charnowo plant This proactive risk management approach not only minimizes impacts but also strengthens Aerosol Service’s position as a responsible and attractive employer in the region
With increasing climate changes, threats related to heavy rainfall, storms, and periodic droughts are gaining importance
The plant’s location in a temperate climate region carries risks of severe storms and external flooding To minimize such impacts, in 2024 we invested in building a retention basin to efficiently manage rainwater and meltwater, upgraded the rainwater drainage system, and modernized the plant’s sewer installations
Global geopolitical tensions, legislative changes, and rising raw material prices may cause difficulties in maintaining continuous supply of key components such as aluminum, packaging, and other substances To mitigate this risk:
• We collaborate with multiple diversified raw material suppliers from different geographical regions
• We conduct periodic supplier evaluations considering environmental and social criteria
• We monitor legislative changes and cooperate with external advisors on compliance with environmental and chemical regulations
An increasing number of customers and business partners expect not only high-quality products but also transparency in ESG actions Failure to meet these expectations may result in
loss of contracts or restricted access to European markets To counter this:
• We implemented an internal Code of Ethics and conducted a comprehensive information campaign among suppliers
• We obtained certifications confirming high standards of production and ethics (SMETA, IFS HPC)
• We established an ESG Team responsible for preparing non-financial data, monitoring goal achievement, and supporting communication with stakeholders
• We launched a whistleblower system and implemented internal procedures to prevent violations
As part of the materiality assessment process and ongoing analysis of the business environment, Aerosol Service has identified key risks and opportunities in the environmental, social, and corporate governance areas
RISK
Regulatory Changes (ESG, CSRD)
This identification was based on an analysis of internal data, stakeholder consultations, and a review of regulatory, market, and operational factors
Below, we present the most significant risks and opportunities along with their impact
assessments and mitigating actions or strategies to leverage their potential
Increase in Prices and Raw Material Shortages
Climate and Environmental Risks (floods, droughts)
REASON FOR MATERIALITY IMPACT ON OPERATIONS ACTIONS TAKEN
Stricter regulations may force rapid and costly adjustments to production and documentation
Global supply chain disruptions and rising costs may reduce profitability
Extreme weather events may cause production interruptions or infrastructure damage
High – impacts operational compliance and may risk contract losses
Collaboration with environmental consulting firm, team training, monitoring of regulations
High – affects margins and order fulfillment
ESG Reputation Risk
Employment Risk (turnover, commute costs)
Increasing client demands on ethics, transparency, and sustainability
Regional labor market and plant location may limit workforce availability
Medium – affects business continuity
Supplier diversification, purchase planning, building strategic stockpiles
Construction of retention basin, modernization of drainage systems
High – impacts retention of B2B contracts
Medium – affects production continuity
Certifications (SMETA, IFS), implementation of Code of Ethics, establishment of ESG team
Employee transportation, referral programs, internal talent development
IT security measures, backups, physical
Cybersecurity Risk
Rising digital threats may expose client data and disrupt production processes
High – affects operational continuity and reputation
protection of server infrastructure, employee awareness training
OPPORTUNITY
Growth in demand for eco and vegan products
Access to funding from ecological projects (e g , FENG)
Market trends favor producers offering sustainable formulas and packaging
EU and national programs support investments in energy efficiency and automation
Building competitive advantage through ESG
Companies with established ESG practices are more credible to B2B partners
High – potential for sales growth and customer loyalty
High – supports growth and modernization strategy
High – impacts brand image and contract stability
Expansion of export market toward Western Europe Western markets show greater interest in certified and sustainable products Medium–High – geographic expansion
Development of own natural formulations, recommendation of recyclable packaging
Implementation of new production line, photovoltaic farm project, heat pumps
ESG report, client training, transparent communication of metrics
Ongoing compliance with IFS HPC, SMETA, promotional activities abroad
Digitization and automation of processes
Streamlining administration and production improves efficiency and quality
High – increased efficiency and reduced resource use
Investments in digitalization and modern production planning systems
E-1 CLIMATE CHANGE
E-2 POLLUTION
E-3 WATER RESOURCES
E-4 BIODIVERSITY AND ECOSYSTEMS
E-5 GOZ
Aerosol Service sp. z o.o. has not yet formalized a climate transformation plan or long-term strategy in this area. Nevertheless, the company undertakes consistent and measurable actions to reduce the impact of its operations on the climate, in line with the goals of the Paris Agreement and the European Union’s climate policy direction.
The scope of production activities includes the plant in Charnowo and warehouses located in Słupsk Already, part of the energy consumed comes from renewable sources —the company operates its own 50 kWh photovoltaic (PV) micro-installation that generates green energy for operational needs
Additionally, the lighting systems have been equipped with motion and daylight sensors, reducing electricity consumption
The company continuously optimizes and automates production processes with the goal of systematically reducing the energy intensity of operations while maintaining high quality and efficiency Investments in modern machinery, heat recovery devices, and solutions based on heat pumps are part of this transformation
Aerosol Service is engaged in the filling of cosmetic products, household and industrial chemicals, as well as the production of aerosol packaging As a company, we conduct our business responsibly and are aware of global environmental and climate challenges and their impact on human health, which is the most important value for our company We undertake actions to minimize our environmental and climate impact, aiming ultimately for neutrality, both in terms of the direct impact of production processes and the indirect impact across the value chain In pursuit of this goal, we do not limit ourselves solely to compliance with legal regulations concerning the environmental aspects of our operations
Additionally, we commit to:
• Optimizing the use of natural and renewable resources by:
– monitoring the consumption of electricity, heat, and natural resources while continuously seeking ways to reduce their usage,
– improving waste management, especially waste segregation systems
• Promoting pro-environmental attitudes among employees and fostering environmentally friendly behaviors
• Continuously improving operational efficiency and reducing its environmental impact
These commitments will be fulfilled within the Integrated Management System operating at Aerosol Service, based on the requirements of the ISO 14001 standard
This Environmental Policy has been implemented and is actively carried out It has also been disseminated among Aerosol Service employees
The Environmental Policy was adopted by AS on June 1, 2024
Policy
Total Electricity Consumption (MWh)
In 2024, the total electricity consumption by Aerosol Service amounted to 3,282 73
MWh The average monthly electricity consumption was 273 56 MWh
The company owns a photovoltaic microinstallation with an installed capacity of 50 kWp In 2024, this installation produced 49 4 MWh of electricity, which was used for internal consumption
Energy Mix and Reporting
Methodology Purchased grid electricity (net): 3,233 33 MWh (i e , 3,282 73 – 49 4
MWh) Renewable energy (on-site): 49 4
MWh Share of renewable energy in total consumption:
49,4 ––––––– x 100 ≈ 1,51 % 3282,73
Scope 2 Emissions Reporting Method:
• Method applied: location-based (average national energy mix)
The company did not use Guarantees of Origin (GOs) certificates nor enter into Power Purchase Agreements (PPAs) The presence of its own PV installation indicates the beginning of an energy transition toward renewable sources An expansion of the renewable energy installation is planned, which will further reduce Scope 2 emissions
Our company, operating in a dynamic business environment, has made a conscious decision to examine its impact on the natural environment through precise monitoring and reporting of its greenhouse gas emissions . This report was prepared based on a review of internal and external documentation, as well as interviews with employees, in accordance with best reporting practices .
The calculation of the carbon footprint was developed in collaboration with an external company,
Plan Be Eco Sp . z o o ., to ensure the result is as accurate and reliable as possible .
Plan Be Eco provided us with a comprehensive tool for companies to calculate and report their carbon footprint according to European Commission standards . Plan Be Eco supports the process of achieving climate neutrality not only by calculating the carbon footprint but also by automatically developing reduction plans and offset strategies .
This report covers greenhouse gas emissions produced from January 1, 2024, to December 31, 2024. It includes emissions generated by stationary sources, mobile sources (vehicle fleet), and emissions resulting from the purchase of electricity and heat from distributors.
Total Carbon Footprint
The carbon footprint is the total amount of greenhouse gases emitted as a result of the company’s direct and indirect activities It is usually expressed in kilograms or tons of CO₂ equivalent (kg or t CO₂e)
Greenhouse Gases (GHG) Greenhouse gases are gases in the Earth’s atmosphere that cause the greenhouse effect— directly contributing to climate change by increasing the Earth’s average temperature
The most common anthropogenic greenhouse gases in the atmosphere are carbon dioxide (CO₂), methane (CH₄), and nitrous oxide (N₂O)
• Calculation and interpretation of the carbon footprint to identify the main sources of emissions
• Preparation of reduction recommendations for immediate implementation to begin the journey toward climate neutrality
• Demonstration of the company’s commitment to environmental protection and corporate social responsibility
• Enhancing the company’s attractiveness as an employer and employer branding benefits
Organizational boundaries were defined in accordance with the principles outlined in the GHG Protocol and the ISO 14064-1:2006 guidelines
The GHG Protocol provides two different emission consolidation strategies: equity share approach and control approach (financial or operational)
The report is prepared following the GHG Protocol guidelines It takes into account direct emissions included in Scope 1, as well as indirect emissions in Scope 2 and Scope 3
This report was prepared based on ISO 14064-1:2019 Part 1 and the GHG Protocol, which are international standards for greenhouse gas emissions reporting. Stationary sources Owned vehicles
Emissions from sources controlled or owned by the organization (own transport – company car; emissions from fuel combustion in boilers, furnaces, etc )
2
Greenhouse gas emissions resulting from the generation of purchased or acquired electricity, heating, cooling, and steam consumed by the organization
All other indirect emissions throughout the company’s value chain Comprised of 15 different categories divided into 2 groups – upstream (from cradle to gate) and downstream (from cradle to grave)
There are several globally recognized methodologies and standards for calculating the carbon footprint The report for Aerosol Service was prepared by Plan Be Eco based on the GHG Protocol, data collected by the company, and emission factors from:
• Greenhouse Gas Reporting: Conversion Factors 2019, DEFRA
• The National Centre for Emissions Management (KOBiZE)
Electricity consumption was calculated using the market-based method, which involves directly obtaining greenhouse gas emission data per unit of energy from the producer
GHG Emission Sources Included in the Report:
• Scope 1 –direct emissions from mobile and stationary sources, as well as fugitive emissions
• Scope 2 – indirect emissions resulting from purchased electricity and heat
Nearly 80% of the company’s emissions fall under Scope 1 The largest contributing factor to emissions is electricity Fuels in Scope 1 were calculated using the average data method, taking into account their volume
Scope 1
Direct emissions resulting from fuel combustion in properties and vehicles owned by the organization This also includes fugitive emissions—such as leaks from air conditioning systems and gases used in the production of aluminum containers
644Mg CO2 e
In Scope 1, emissions generated by vehicles dominate They account for nearly 98% of all Scope 1 emissions The largest emissions come from the combustion of diesel fuel — 84%
Indirect emissions resulting from the purchase of electricity and heat from suppliers This scope also includes energy generated from renewable energy sources (RES)
Comparison of Market-Based Energy vs. Location-Based Energy
2264Mg CO2 e
Emissions from electricity account for 100% of all Scope 2 emissions.
Emissions from electricity were calculated using the Market-based method —based on data from the supplier (Enea)—and are 15% higher compared to the
Location-based method
Emissions resulting from electricity consumed by Aerosol Service during the period 01 01 2024–31 12 2024 came from both the grid and
renewable energy sources
This contributed to a savings of 29 tons of CO₂e
Thanks to renewable energy sources, the carbon footprint has been reduced.
Aerosol Service undertakes numerous actions that enable effective reduction of GHG emissions, thereby lowering the carbon footprint.
Due to the nature of the company’s activities, the consumption of liquid fuels plays a key role in the carbon footprint report
Reduction actions undertaken by AS:
Fuel consumption optimization
• Regular vehicle maintenance, including oil changes, filter replacements, and tire pressure checks, improves fuel efficiency
• Training drivers in eco-driving brings significant fuel savings Our drivers apply techniques such as smooth acceleration, avoiding sudden braking, and maintaining constant speed
• We monitor fuel consumption and driving style, allowing us to identify areas that require improvement
Further fleet modernization
• We are considering the introduction of electric vehicles, especially for passenger cars and delivery vehicles used on short distances
• We are considering the introduction of electric vehicles, especially for passenger cars and delivery vehicles used on short distances
• We use advanced route planning software that helps minimize distance and travel time, which translates into lower fuel consumption (currently testing AI-based route planning models)
• We optimize loads and consolidate transports, reducing the number of trips and thus lowering fuel costs
• We optimize technological processes to reduce gas losses
• We apply substitutes or more efficient technologies whenever available
Possible financial effects resulting from physical risks
Aerosol Service identifies physical risks related to climate change as factors that may affect the continuity of operational activities, the availability of raw materials, and technical infrastructure Extreme weather events such as heavy rainfall, heat waves, or strong winds can cause power outages, logistical problems, or infrastructure damage, leading to additional repair costs and production downtime In the long term, climate change may also affect the availability of water and energy, which could increase operational costs The company monitors these risks and analyzes potential scenarios of their occurrence, incorporating them into business continuity management processes
Possible financial effects resulting from transition risks
Climate change and associated legal regulations as well as stakeholder expectations generate transition risks that may impact the company’s business operations In particular, changing regulations regarding greenhouse gas emissions, energy efficiency requirements, and rising costs related to ESG reporting should be noted Failure to adapt to these changes could result in additional operational costs and reputational risks Aerosol Service monitors EU and national regulations and aims to progressively reduce its carbon footprint, which is part of a long-term strategy aligned with the EU Green Deal objectives
Possible financial effects resulting from opportunities related to climate change
Climate change also creates a range of opportunities that can positively impact the company’s market position and financial results Growing demand for eco-friendly solutions and products aligned with sustainable development principles opens possibilities for expanding the product portfolio and technological innovations, especially in more environmentally friendly packaging and chemical formulations Investments in energy efficiency, renewable energy sources, and emission reductions may contribute to lowering operational costs in the long term Furthermore, compliance with ESG standards increases the company’s attractiveness to investors, customers, and business partners
Aerosol Service does not have a separate, formal policy regarding pollution prevention and control, as there is currently no legal requirement for such a policy related to the company’s operations. Nevertheless, the company undertakes actions aimed at reducing emissions and minimizing environmental impact, guided by applicable regulations and internal standards.
In 2024, Aerosol Service implemented an Environmental Policy and updated the Quality Policy Both documents include provisions related to environmental aspects, including pollution prevention, rational resource management, and waste minimization
They are publicly available on the company’s website:
Environmental Policy: https://aerosol pl/wp-content/uploads/2024/11/politykasrodowiskowa pdf
Quality Policy: https://aerosol pl/wp-content/ uploads/2024/11/polityka-jakosci pdf
By implementing the objectives set out in these policies, Aerosol Service consistently strives to reduce the environmental impact of its operations
In 2024, Aerosol Service implemented a new Environmental Policy, adopted on June 1, 2024, which forms the foundation of the company’s approach to sustainable environmental management This document defines goals related to optimizing the use of natural resources, improving waste management systems, promoting eco-friendly attitudes among employees, and continuously improving operational efficiency The company has procedures in place to identify pollution sources, including gas emissions, hazardous waste, and wastewater Significant environmental risks (e g , leaks) have also been identified, and appropriate emergency procedures were updated in 2024 These actions have been integrated with the ISO 14001:2015 system
In 2024, the company completed infrastructure investments of significant environmental importance, including: construction of a retention tank for storing rainwater and meltwater, modernization of over 6000 m² of paved surfaces along with a stormwater drainage system Planned investments include a photovoltaic farm, heat pumps, and modernization of the compressor station
The ESG team, established in 2024, includes specialists in operations, quality, and marketing . Training sessions were conducted (e g , IFS HPC auditor), and the percentage of employees trained in environmental protection and first aid was included in ESG data
The company undertakes numerous modernization efforts to reduce pollution emissions:
– automation of production processes (purchase of a new production line is planned within the FENG 2021–2027 program),
– implementation of low-emission technologies (e g , reducing primary energy consumption),
– reduction of waste generation and improvement of waste segregation Additionally, the company runs educational programs for suppliers and has implemented a Code of Ethics that includes environmental and social principles, also within the supply chain .
In 2024, 10 internal audits were conducted (including environmental audits) as well as an external IFS HPC audit, which resulted in a score of 97 98% Environmental data (e g , energy and water consumption, emissions) are collected in the company’s internal
systems, and emission monitoring is carried out cyclically in accordance with applicable regulations
The ESG team also holds regular meetings and reports results to the management board, enabling continuous improvement of the environmental policy
In 2024, no cases of environmental regulation breaches or financial penalties were recorded The company cooperates with external environmental experts and monitors legislative changes (e g , REACH, CLP, CSRD)
The company regularly engages stakeholders — conducts consultations with suppliers, organizes training meetings, and informs employees about environmental initiatives through newsletters and information screens Additionally, in 2024, a communication campaign regarding the Code of Ethics was conducted among suppliers, assessing their compliance with environmental requirements
Aerosol Service has defined strategic environmental goals, among which minimizing environmental pollution resulting from production activities plays a key role These goals are implemented under the adopted Environmental Policy (implemented on June 1, 2024), which includes, among others:
– reduction of pollutant emissions into the air (aerosols, dust, odors),
– optimization of water consumption and wastewater management,
– responsible management of hazardous chemicals in accordance with REACH and CLP,
– increased efficiency in waste management, especially regarding aluminum and plastic packaging
In 2024, the following actions were initiated and planned for subsequent years:
– Construction of a retention tank –enables storage of rainwater and meltwater, which helps limit runoff of polluted water into the environment and prevents local flooding (completed in 2024)
– Modernization of water supply and sewage infrastructure – aimed at reducing losses and improving the quality of discharged wastewater (completed in 2024)
– Construction of a photovoltaic farm and installation of heat pumps – to reduce secondary pollution caused by fossil fuel combustion (planned for 2026)
– Implementation of a new energyefficient production line, which is expected to contribute to the reduction of indirect emissions (planned for 2025)
– Cooperation with an environmental consulting firm since 2023 for systematic monitoring of legislative changes and implementation of environmental requirements
Financial resources: multi-stage ecoinvestments planned and launched using own funds and EU funds (FENG)
Human resources: the ESG Team and a dedicated Quality and Environmental Representative are responsible for implementation Internal environmental auditors have also been appointed
– modernized production lines (lower emissions, less waste),
– energy and water consumption monitoring systems
The company conducts regular internal and external audits (including IFS HPC audit with a score of 97 98%) Indicators of energy and water consumption, pollutant emissions, and hazardous waste are monitored The effectiveness of actions is verified by the ESG
Identified environmental risks Chemical substance leaks and accidental emissions (managed through emergency procedures) Risk of exceeding permissible wastewater standards – mitigated through infrastructure modernization and monitoring
In 2024, Aerosol Service conducted production activities involving filling, aerosol manufacturing, and aluminum container production Air emissions originated from:
– production installations,
– heating boiler (gas combustion),
– internal combustion engines in vehicles
Analysis of air pollutant emissions (2024):
1. Main emission sources:
– production installations (paint shops, filling lines),
– heating boilers,
– transport and logistics (fleet of combustion engine vehicles and machinery)
2. Substances emitted:
– Aliphatic aldehydes – total emissions exceeding 12 kg
– Aliphatic and aromatic alcohols –dominant group, emissions > 600 kg
– Aromatic hydrocarbons – very significant emission component, > 450 kg
– Ketones, ethers, inorganic acids –present in smaller quantities
– Greenhouse gases and classic pollutants (SO₂, NO₂, CO, CO₂, dust) –mainly from fuel combustion in boilers
3. Emissions from fuel combustion:
• CO₂ (carbon dioxide) – 9,497 88 kg
• NO₂ – 6 59 kg
CO – 4 94 kg
SO₂ – 0 066 kg
4. Emissions from internal combustion engines:
– total emission fee from vehicles: 1,788 65 PLN
– fuels used: gasoline, diesel, LPG, CNG
– emissions mainly related to a fleet compliant with EURO 4 and 5 standards
5. Environmental fees:
– total fee for gas and dust emissions to air: 5,436 PLN, including:
– production: 3,647 08 PLN
– internal combustion engines: 1,788 65 PLN
Service conducts continuous monitoring of wastewater discharged from the facility with applicable water and environmental regulations The data presented in the report cover 16 testing cycles carried out between May 2024 and March 2025, including after a significant infrastructural change — the disconnection of drainage from production halls The tests include key wastewater quality parameters such as pH, conductivity, total suspended solids, COD (Chemical Oxygen Demand), BOD₅ (Biochemical Oxygen Demand), nitrogen, phosphorus, and surfactants
Waste collection is only a short-term and transitional stage in the entire waste management system. The overriding idea is their as quick and hygienic removal as possible, which is crucial for maintaining proper sanitary conditions in the places designated for their temporary storage.
An effective waste collection system should not only minimize the risk of negative environmental impact but also promote the efficiency of subsequent processing and disposal stages Depending on the adopted collection method, this system can be divided into:
• collection without preliminary segregation, i e , collecting mixed waste,
• selective collection, including selected types of waste such as paper, glass, plastics, or biodegradable waste
Proper functioning of these systems is essential to reduce pollution levels and to achieve environmental and sustainable development goals set within the ESG strategy framework
Waste breakdown by fraction in 2024 by quantity:
• 150101 Paper (waste paper): 367 35 tons
• 150102 Plastics: 139 71 tons
• 170102 Aluminum: 96 368 tons
• 170405 Iron and steel: 51 537 tons
• 150103 Wood: 20 15 tons
• 150107 Glass: 12 46 tons
• 170904 Mixed construction and renovation waste: 11 98 tons
• 150202 Dirty wiping rags: 9 94 tons
• Others: 12 1 tons
Waste collection frequency:
• Paper, foil: 2–3 transports per week
• Paper (additional): 5–7 transports per week
• Municipal waste, wood, plastics: 1–2 transports per week
• Scrap metal: 1 transport per week
In 2023 and 2024, Aerosol Service maintained records of waste sent for recovery, including hazardous waste The data analysis shows that:
• There were no hazardous wastes designated for reuse or recycling – 0 tons
• Hazardous waste increased in quantity –from 6 0 tons in 2023 to 9 942 tons in 2024, mainly consisting of dirty wiping rags
This data structure confirms that the company did not generate wastes classified as particularly hazardous or highly harmful to the environment in the analyzed categories
The company’s further actions will focus on:
• minimizing waste generation through production process optimization,
• identifying potential sources of hazardous waste,
• expanding the catalog of recovered materials with an emphasis on safe and efficient processing methods
Potential environmental impacts and incidents related to pollution
Sources of pollution risk:
– Use of hazardous substances (chemicals, aerosols) in the production processes of cosmetics and household chemicals (in accordance with REACH and CLP) risk of gas emissions or leaks
– Production waste – may contain sludge or chemical residues requiring specialized disposal
– Random events – leaks, infrastructure failures, including sewage systems
Risks related to emissions and sludge:
– Vapor emissions from aluminum container production
– Potential migration of pollutants into soil or groundwater due to installation leaks or related to random events
Operational and financial risks resulting from environmental incidents
Identified environmental risks (from the 2024 ESG report):
– Risk of leaks, failures, environmental incidents related to plant infrastructure
– Risk of non-compliance with REACH / CLP regulations and EU environmental requirements
– Potential liability for environmental damage (fines, remediation costs, reputational costs)
– Risk related to wastewater discharge and stormwater management
– mitigated by construction of a retention tank
Fines and administrative penalties
Remediation and contamination removal costs
Investment costs
Loss of contracts or reputation
Environmental insurance costs
Actions taken to reduce impacts and risks:
– Implementation of the Environmental Policy (2024) – management of emissions, waste, and resource consumption
– Modernization of the sewage and stormwater drainage network (2024) –reduction of surface pollution risk
– Construction of a retention tank (2024)
– decrease of risk of uncontrolled runoff of contaminated water
– IFS HPC audit with a score of 97 98%
Medium–High
Emission limit exceedances, failure to comply with REACH/CLP
Soil/water contamination cleanup after possible leaks
Significant (planned) Infrastructure modernization, retention tank, technological lines
In case of incident or non-compliance with clients' ESG policies
Environmental liability insurance (if applicable)
(2024) – confirmation of compliance with the highest quality and hygiene standards
– Internal emergency procedures and ESG risk control – including preventive and corrective actions
Aerosol Service identifies and monitors significant risks related to pollution and sludge The company has implemented a series of measures to reduce environmental impact, including infrastructure and system
investments, which reduce the likelihood of incidents and limit financial exposure to potential failure consequences The planned preventive and management mechanisms constitute an effective protective barrier; however, due to the nature of the business, the risk remains and requires ongoing monitoring
As part of its sustainable development efforts, Aerosol Service monitors and analyzes water resource consumption in its operations, with particular emphasis on the efficiency of production processes and environmental impact.
In 2024, a decrease in total water consumption to 22880 m³ was recorded, representing a reduction of approximately 12% compared to 2023, when consumption was 25954 m³ This trend indicates effective water management optimization and the implementation of
measures aimed at reducing the use of this resource
At the same time, water consumption in production processes increased from 3593 m³ in 2023 to 5106 8 m³ in 2024 This increase results from a significant scale-up in production and changes in the product mix
The company conducts detailed analysis of these changes to further improve water use efficiency in key operational processes Regarding wastewater management, the volume of discharged liquid wastewater in 2024 was 7196 m³, which is a decrease
compared to the previous year (8220 m³) Actions related to sustainable water management align with the company’s strategy aimed at minimizing environmental impact and responsible management of natural resources
Aerosol Service operates on land designated in the local spatial development plan of the Ustka Municipality for industrial use According to the local plan, this area permits the location of industrial facilities along with accompanying infrastructure such as administrative and social facilities, internal roads, maneuvering yards, parking lots, and technical infrastructure installations
Due to the industrial nature of the area and its prior development, the direct impact of the company’s operations on local biodiversity is assessed as minimal
In 2024, the company carried out investment works that could potentially affect the surrounding environment – including the replacement of paved surfaces and the construction of a retention tank
A preliminary assessment of the impact of these activities on the natural environment concluded that their effect on local ecosystems and biological diversity is not significant
Nevertheless, Aerosol Service recognizes the need to conduct further environmental analyses to deepen the assessment of potential impacts and to identify any areas requiring mitigation or compensatory actions
Aerosol Service does not have a separate circular economy strategy but treats this issue as an integral part of its environmental policy and sustainable development
The company focuses on product design (in cooperation with clients, often suggesting eco-friendly solutions) and production processes aimed at minimizing waste, reusing packaging, and recovering raw materials
The circular economy also supports innovation in formulations, packaging, and models of cooperation with clients and suppliers
Products manufactured by Aerosol Service are often designed with packaging recyclability in mind—such solutions are suggested during negotiations with clients
All products produced at the plant are made to clients’ specifications, who ultimately manage the product life cycle
In the contract manufacturing model, responsibility for the final product, including raw material composition and formulations, lies with the client Nevertheless, where possible, Aerosol Service employees actively suggest more environmentally friendly solutions—both in terms of raw materials and packaging
Secondary raw materials, including those from recycling (e g , aluminum), are used in production whenever the order specifications allow Aerosol Service systematically increases the share of renewable materials in packaging—such as FSC-certified cartons —and develops product formulations with a higher content of natural-origin ingredients
In June 2024, Aerosol Service formally implemented a new Environmental Policy as part of its sustainable development efforts and pursuit of climate neutrality. The company, specializing in filling cosmetic products, household and industrial chemicals, and producing aerosol packaging, takes responsibility for the environmental impact of its operations.
The new Environmental Policy defines the company’s priorities in the following areas:
• Minimizing the impact on climate and environment, both in direct production processes and across the entire value chain
• Optimizing the use of natural and renewable resources by monitoring and continuously reducing electricity and heat consumption, as well as improving waste management systems
• Promoting environmentally friendly attitudes among employees through education and implementation of ecofriendly behaviors
• Continuous improvement of operational efficiency to reduce environmental impact
The policy’s implementation takes place within the Integrated Management System, compliant with the requirements of the PN-EN ISO 14001:2015 standard The document has been officially implemented, made publicly available within the organization, and serves
as a foundation for further actions regarding Aerosol Service’s environmental business responsibility
Key risks related to the circular economy include price and availability fluctuations of secondary raw materials (e g , recycled aluminum), as well as limited control over material selection due to the business model Aerosol Service operates as a contract manufacturer, meaning that raw material and packaging choices usually lie with the client, which can hinder full implementation of the circular economy strategy throughout the product life cycle
On the other hand, opportunities include growing customer interest in low-emission, easily recyclable, and sustainable solutions
The company can play an advisory role in designing packaging aligned with circular economy principles and actively support clients in transitioning to production models compliant with the EU Taxonomy
Aerosol Service collaborates with suppliers of packaging and components to increase the share of recycled materials
At the same time, as a contract manufacturer, Aerosol Service does not always have direct influence over the choice of raw materials and packaging, as these decisions are often made by clients
In cases where the company can advise or influence, it actively suggests the use of more ecological materials—such as recycled plastics, recovered aluminum, or biodegradable components Cooperation is also initiated with clients (cosmetic and industrial brands) toward closing the product life cycle and implementing circular economy solutions across the value chain
In 2024, Aerosol Service carried out a series of infrastructure investments aimed at efficient management of stormwater and meltwater, responding to challenges related to limited access to the stormwater drainage network and unfavorable soil conditions on the plant premises.
As part of the first stage of construction works, a sealed opentype retention tank was built Its main purpose is to collect stormwater and meltwater from paved surfaces and roofs of the plant The tank will be emptied in a controlled manner using a tanker truck, and the collected water will be used for watering greenery on the plant grounds and nearby agricultural fields This solution supports both retention and efficient management of water resources on a local scale The function of the tank has been extended to include fire protection purposes The infrastructure was adapted to new requirements, maintaining the tank’s sealing and open form Besides its retention function, it also supports safety and sustainable stormwater management
The project also included a comprehensive expansion of the internal stormwater drainage installation, based on a system of PVC pipes and concrete and plastic manholes To meet environmental protection requirements and regulations concerning the quality of water discharged from contaminated surfaces, the entire system was equipped with:
• concrete sedimentation tanks and lamella separators ensuring effective treatment of water before retention,
• horizontal separator and lamella separator,
• separator integrated with the sedimentation tank,
• an additional retention well for collecting and later using stormwater from roof surfaces and internal roads
Collected stormwater is not discharged into the ground or watercourses, which limits the plant’s impact on local water resources and allows for their reuse for utility purposes
Operation includes regular cleaning of separators and sedimentation tanks (at least once a year), removal of contaminants by certified entities, and recording the amount of collected contaminants
S-1 PERSONS PROVIDING WORK FOR THE COMPANY
S-2 EMPLOYEES IN THE VALUE CHAIN
S-3 AFFECTED COMMUNITIES
S-4 CONSUMERS AND END USERS
Applies to: employees directly employed by the company (under employment contracts, temporary, full-time, etc.).
Disclosure requirements:
S1-1
– Description of own employees
S1-2 – Working conditions
S1-3 – Remuneration, equal pay, gender pay gap
S1-4
S1-5
– Occupational health and safety
– Management targets for significant adverse impacts, enhancing positive impacts, and managing significant risks and opportunities
S1-6
S1-7
– Characteristics of the entity’s employees
– Characteristics of persons who are not employees but considered own workers of the entity
S1-8
S1-9
– Scope of collective bargaining and social dialogue
– Diversity indicators
S1-10 – Living wages
S1-11 – Social protection
S1-12
– Persons with disabilities
S1-13 – Training and skills development indicators
S1-14
– Occupational health and safety indicators
S1-15
– Work-life balance indicators
S1-16
S1-17
– Pay indicators (pay gap and total remuneration)
– Incidents, complaints, and significant impacts on human rights compliance
As of the reporting date, Aerosol Service employed a total of 218 people, including:
176 people employed under employment contracts, 25 temporary workers (through employment agencies), 14 individuals under B2B contracts, 3 individuals under mandate contracts
Breakdown of employees by gender and type of cooperation:
All persons performing work on the premises in Charnowo, regardless of their form of
are subject to mandatory health and safety (HSE) training The company applies a policy of equal treatment, in accordance with the provisions of the work and remuneration regulations
Aerosol Service applies two remuneration systems:
Monthly salary system – applied to administrative employees
Hourly wage system – applies to production workers
Additional components of remuneration and incentive systems:
Attendance bonus – based on presence and position, paid automatically based on working time records
Discretionary bonuses – awarded for commitment, work quality, and initiative
Allowances – for overtime work, night shifts, and seniority bonuses
Flat rates – applied to drivers for overtime and night work
Salaries are determined according to the job classification list and grading, and the bonus process is conducted according to internal procedures while maintaining the principles of equal treatment
Transparency and compliance:
Salaries are paid by the 10th day of each month The company does not create a social benefits fund nor pay holiday bonuses
Aerosol Service has an employment policy outlined in applicable internal documents such as the Work Regulations, Remuneration Regulations, and Internal Bonus and Classification Procedures.
The policy covers the following areas:
Commitment to eliminating unstable forms of employment, including fixed-term contracts:
The company strives to ensure stable employment conditions – the largest number of employees (176) work under employment contracts, indicating a preference for permanent forms of employment
External workers (agencies, B2B) perform their duties under the same health and safety and work standards as directly employed persons The company ensures equal treatment and identical training, demonstrating care for consistent working conditions
Inclusion of employees regardless of gender, age, length of employment, or position:
According to the regulations, the company declares equal treatment and opposes discrimination in employment The employment structure includes both men and women, and the remuneration and bonus system is based on objective criteria
The company prefers on-site work as the standard model Remote work is possible occasionally and applies to office employees in accordance with the Labor Code regulations (up to 24 days per year) Production workers are not eligible for remote work due to the nature of their positions
Shift work applies to production employees and the maintenance department and operates under a balanced working time system In Hall H4, a two-shift system operates (12-hour shifts in a 2 days on / 2 days off pattern, from 6:00 AM to 6:00 PM and 6:00 PM to 6:00 AM) In other halls (H1, H2, H3, H5, H6) and in maintenance, a three-shift system is applied with 8-hour shifts from Monday to Friday, with the third shift occurring relatively rarely
The company declares, in its adopted regulations, adherence to the principle of equal treatment and non-discrimination, specifically ensuring:
– equal pay for equal work,
– no pay differentiation based on gender, age, or other personal characteristics,
– uniform criteria for bonuses and grading for all employee groups
Employment structure by gender (as of 31.12.2024):
Men – 52%
Women – 48%
Employment of women and men occurs in various forms (employment contract, B2B, agencies), which may influence differences in salary structure; however, the company does not indicate the presence of systemic pay disparities between genders in the same positions
Currently, the company does not have numerical data enabling the calculation of an exact gender pay gap However, based on regulatory provisions and employment structure, the company declares adherence to pay equality principles, and any differences arise from objective factors such as scope of duties, form of employment, or length of service
In 2024, Aerosol Service continued active efforts in occupational health and safety (OHS), recognizing it as a key element of the company’s strategy and its relationships with employees and stakeholders.
In 2024, the approved Occupational Health and Safety Policy, adopted in June 2024, was in effect and included the following commitments:
Reducing the number of workplace accidents through:
– systematic accident risk analyses and implementation of preventive measures,
– raising employee awareness regarding OHS,
– improving the safety of machinery and equipment operation, especially concerning injuries and electric shock risks
Improving workplace environmental conditions by:
– reducing exposure to harmful substances (ventilation upgrades),
– enhancing ergonomics of workstations, maintaining appropriate temperature, and applying task lighting,
– ensuring proper use of personal protective equipment in areas exposed to harmful factors,
– implementing an annual OHS inspection plan, and carrying out preventive and corrective actions,
– improving internal communication and transportation systems to reduce accident risk and increase work comfort
Reducing fire risk by:
– improving fire protection systems,
– periodic reviews of fire response plans,
– implementing a registration system for persons present on the plant premises,
– training in evacuation, use of fire-fighting equipment, and first aid
The OHS Policy has been formally implemented and disseminated among employees.
https://aerosol pl/wp-content/uploads/2024/11/polityka-bezpieczenstwa pdf
Number
In care for the health and safety of its employees, Aerosol Service implements comprehensive educational activities in occupational health and safety (OHS). In 2024, systematic OHS training continued, including both mandatory initial and periodic training, in accordance with applicable labor law regulations and the company’s internal procedures.
The training aims to raise employee awareness in hazard identification, accident prevention, organization of safe workplaces, and appropriate behavior in emergency situations
Educational programs are tailored to the specifics of job positions, with particular emphasis on work at display screens and hazards characteristic of the chemical and production industries
The framework of the training included, among others:
• Discussion of current OHS legal regulations, including international regulations (EU directives, ILO conventions)
• Analysis and assessment of health hazards and dangerous factors in the work environment
• Organization of safe working conditions and OHS management
• Analysis of causes of workplace accidents and occupational diseases along with prevention
• Methodology of workplace instruction and shaping safe behaviors
• Procedures in case of accidents and providing first aid
• Economic consequences of noncompliance with OHS rules
• Elements of fire protection and environmental protection
Training was conducted by qualified personnel – an OHS specialist, considering current legislative changes and industry best practices The company continuously monitors employees’ training needs and adjusts educational programs to changing working conditions and legal requirements
Through consistent educational efforts in OHS, Aerosol Service strengthens a safety culture, minimizes accident risks, and builds a responsible and aware work environment
The company operates a Rapid Response Team (RRT), consisting of 21 trained members in 2024.
The RRT’s responsibilities include:
– providing first aid,
– preventive and intervention actions in fire protection,
– eliminating chemical hazards, including cleaning up oil spills
On November 25, 2024, an evacuation drill was organized on the plant premises, with 207 participants.
1. Mitigating risks related to own workforce. At Aerosol Service, we undertake comprehensive actions aimed at reducing risks related to safety, health, and employee turnover
A key focus area for us is fostering a culture of safe work and ensuring ergonomic working conditions throughout the plant
In 2024, we carried out the following actions:
Safety measures on the human-machine interface –production workstations are equipped with safety systems such as photoelectric sensors, limit switches, safety cables, and technical guards that prevent workplace accidents
Improvement of work ergonomics – devices supporting the physical aspects of work have been implemented, such as assisting robots and transport systems, which reduce injury risks and improve work comfort
OHS and GMP training – 100% of employees were trained in occupational health and safety and completed training in Good Manufacturing Practices (GMP), directly impacting workplace safety and product quality
2. Leveraging opportunities related to human capital
Aerosol Service not only mitigates risks related to turnover but also actively builds internal staff potential by supporting professional development and motivational systems. In 2024, we implemented:
Internal promotion program – 8 people were promoted to higher positions through internal career paths
Employee referral program – 3 completed recruitments originated from the referral program
Professional and development training – courses in robotics, leadership, negotiation, and English language were conducted
The company funded university studies for 3 employees and UDT training (8 people) and SEP training (12 people)
Social and integration support – investments in employee benefits, including medical care, Multisport cards, holiday vouchers, and company events, contributing to increased satisfaction and team engagement
3. Measuring effectiveness of actions In 2024, the company achieved a 12% internal hire rate and an average length of service of 4 68 years, indicating employment stability and opportunities for internal growth The turnover rate was 25 41%, which is subject to further analysis and corrective actions
The increase in financial benefits investment per employee (from 64,000 PLN in 2023 to over 101,000 PLN in 2024) demonstrates consistent efforts to improve working conditions and team wellbeing
Majority of employees are of Polish nationality The foreign employees are from Ukraine and Georgia
0,2%
42,6%
Employment distribution by nationality (number of persons)
The data show differences in employment between women and men depending on the type of contract:
Employment contract (UoP)
This form of employment maintains a balance, although men make up about 54 5% of this group The employment contract is the most stable form of employment, suggesting greater job security for both women and men
Mandate contract
A small number of people are employed under this contract type, indicating its marginal significance in the company
Temporary workers
Women constitute the majority here Women more often take on temporary employment
B2B contracts (business cooperation)
There is a strong dominance of men (83 3%), which results from differences in preferences and availability for positions requiring business activity B2B is more commonly used in technical, engineering, or managerial roles, where men dominate
General conclusions
Women are more likely than men to work through employment agencies Men are overrepresented in employment forms associated with greater responsibility or autonomy (UoP and B2B) There is a gender balance by contract type, with a slight predominance of men
Management Board
2 men, 0 women
The company owners and members of the Management Board are brothers Damian and Norbert Piotrowski
Managerial positions
20 men, 6 women Women make up 23% of managerial positions
The presence of women in management is noticeable; however, their share remains significantly lower than that of men
General conclusions
The management structure is male-dominated The only recruitment criteria in the company are competence and education; gender is not used as a criterion
Temporary workers are employed by external employment agencies but perform work directly at the Aerosol Service plant They usually perform operational, production, or auxiliary tasks The majority of agency workers are women who prefer roles related to tasks such as packing, small assembly, or quality control
A significant portion of agency workers are foreigners From an ESG perspective, a challenge is the low level of integration of agency workers into the company culture
B2B is a form of cooperation typical for specialist, technical, or managerial positions where greater autonomy and responsibility are required The dominance of men indicates that such roles are more often held by men, which correlates with the data on the composition of the management board and leadership This area in the company includes, among others, consulting and management, technological services, production supervision, system implementation, marketing and PR services, etc The advantages of this form of cooperation from an ESG perspective are flexibility and high
specialization, as well as potential to support innovation and process improvements
A challenge from the ESG perspective is lower social security
The company makes every effort to ensure equal treatment and good working conditions for both these groups of workers.
At Aerosol Service, we respect and support employees’ rights to freedom of association and social dialogue. In December 2024, we took another step in this direction by initiating the process of establishing an Employee Council. This is an important milestone in the development of our organization, reflecting the company’s commitment to building a transparent and cooperative work culture.
As part of this process, we held elections for employee representatives who will represent the interests of the entire team From the outset, five employees expressed their willingness to stand as candidates, confirming our team’s readiness to actively participate in shaping the work environment According to the adopted regulations, the three candidates with the highest number of votes were elected as members of the Employee Council for a four-year term This initiative is a key element in realizing our values of social responsibility and supporting open dialogue within the organization We regard the establishment of the Employee Council as a foundation for future actions in employee participation and an important step toward transparent management
At Aerosol Service, the remuneration system is designed to match the specifics of individual departments and the nature of the work performed. The company’s goal is to provide transparent, fair, and motivating pay conditions while maintaining high standards of safety and social responsibility.
Administrative employees receive a monthly base salary supplemented by an attendance bonus system, which promotes employment stability and increases operational efficiency Production workers are paid based on hourly rates, with the possibility of bonuses for attendance This model suits the shift work rhythm and provides flexibility in workforce planning
The sales department, covering both domestic and international markets, operates under a performance-based bonus system, serving as an effective motivational tool for the sales team
Foreign client services are handled not only by permanent employees but also by qualified external agents, enabling the company to flexibly adjust resources to market needs and increase operational competitiveness at the international level
All persons performing work on Aerosol Service premises—regardless of the form of employment (full-time, B2B contract, agency workers)—are subject to mandatory occupational health and safety (OHS) and hygiene training The company applies uniform standards in this regard, demonstrating care for the health, safety, and wellbeing of employees and contractors
At Aerosol Service, employee wellbeing is a key pillar of the sustainable development strategy . The company consistently implements a social policy aimed at providing employees not only with stable employment but also with support beyond daily work duties The social benefits offered by the company aim to improve employees’ quality of life, support their health and safety, and maintain work-life balance The company strives to ensure equal access to benefits for all persons working for it—regardless of employment form or position—creating a responsible work environment
Aerosol Service attaches great importance to the health and wellbeing of its employees As part of support activities, in 2024 as many as 123 people benefited from additional healthcare services provided by the company . It is worth emphasizing that expenditures on healthcare more than doubled compared to the previous year—from PLN 35,577 in 2023 to PLN 70,900 in 2024 This significant budget increase demonstrates the company’s consistent approach to providing employees with access to high-quality health services
Aerosol Service also places great emphasis on building a positive atmosphere and employee integration beyond daily work duties One element of this policy is the annual distribution of holiday vouchers on St Nicholas Day, which serve as a form of recognition for employee commitment and an opportunity to highlight the community spirit of the organization
Caring for employees’ health and physical activity, Aerosol Service offers access to the Multisport card program, enabling the use of a wide range of sports facilities throughout the country This benefit supports the promotion of a healthy lifestyle, work-life balance, and improves team wellbeing In 2024, the company allocated PLN 24,650 for subsidizing Multisport cards
At Aerosol Service, equal opportunities and social inclusion are important elements of the employment policy As of the reporting date, the company employs 8 persons with disabilities, all of whom work under employment contracts These employees are fully integrated into the organization’s life and are subject to the same work standards, safety, and development opportunities as other team members The company strives to create a work environment adapted to diverse needs, promoting the professional activation of persons with disabilities
At Aerosol Service, employee competence development is a key element of responsible human capital management strategy. The company not only provides mandatory training required by law but also actively invests in expanding the team’s knowledge and skills, tailoring development activities to the needs of individual departments and personal career paths.
Training covers both operational areas—such as safety, quality, and production practices —as well as specialist and managerial competencies The company implements an annual internal training plan, and employees have the opportunity to participate in external training, specialist courses, and higher education studies
Through systematic educational efforts, Aerosol Service strengthens team engagement, supports a culture of continuous improvement, and increases the organization’s competitiveness in domestic and international markets
To support the long-term development of the organization and meet dynamic business challenges, Aerosol Service continued a series of managerial training sessions, which form the foundation for developing the management team. This program enables systematic enhancement of our managers’ qualifications and improvement of skills necessary for effective management.
Competency development in practice: In 2024, two key trainings were organized that significantly enriched the skills of our leaders:
• A training session with Maja Gojtowska focused on onboarding, helping managers to better integrate new employees and build engagement from their first days at work
• Workshops with Grzegorz Załuski covered negotiation, strengthening managers’ skills in communication and effective handling of difficult business situations .
Regular participation in industry conferences:
Our managers attend the most important industry conferences every year, gaining knowledge of the latest trends, technologies, and best management practices Such events are crucial for further developing our team and maintaining the company’s competitiveness in the market
Managerial training as well as participation in trade fairs and industry conferences are part of our development strategy, which not only supports our leaders in their daily duties but also contributes to the success of the entire organization
At Aerosol Service, we invest not only in product and technology development but above all—in people We believe that satisfied and motivated employees are the key to the success of the entire organization
Therefore, we offer a wide package of nonwage benefits that support the development and engagement of our team
Among the benefits available to Aerosol Service employees are:
• Group life insurance
• Subsidies for private medical care
• Seniority bonuses
• Funding for professional training and studies
• Integration events supporting relationships and cooperation
• Anniversary bonuses (20 years and every subsequent 10 years of service)
• Subsidies for sports cards
• Holiday gifts
• Rewards for successful employee referrals
Our goal is to create a work environment where everyone can develop their skills, feel appreciated and supported—both professionally and personally
In 2024, a Human Rights and Labor Rights Impact Assessment (HRIA) was conducted.
1 Aerosol Service operates in a manner requiring careful adherence to human rights and labor rights Due to the nature of its production processes, the company undertakes actions to ensure compliance with international standards such as the UN Guiding Principles on Business and Human Rights, International Labour Organization (ILO) Conventions, and local legal regulations
2 Identification of risk areas
The HRIA analyzed the following key risk areas in Aerosol Service operations:
a) Working conditions in the production facility:
– Exposure of employees to chemicals during production processes
– Lack of personal protective equipment or improper use thereof
b) Working hours:
– Potential overwork of employees during peak production periods (e g , fulfilling large orders in a short time)
c) Supply chain:
– Possibility of cooperation with suppliers who do not comply with international labor standards (e g , use of forced labor or child labor in third countries)
d) Equality in the workplace:
– Potential wage disparities and limitations in access to managerial promotions
e) Impact on local community and environment:
– Possible environmental pollution related to chemical emissions and waste management
Aerosol Service continues efforts to maintain high standards regarding human rights and labor rights:
1. Occupational Health and Safety:
– Regular OHS training, including specifics of working with chemicals
– Inspections of personal protective equipment and employee gear
2. Working Hours and Compensation:
– Monitoring working hours to avoid employee overload, especially during peak production periods
– Consulting employees to assess satisfaction with working conditions
Supply Chain:
– Verifying suppliers through audits for compliance with ethical principles and labor standards
4. Workplace Equality:
– Organizing training on HR processes
– Regular wage analysis to maintain equal pay principles
5. Environmental Impact:
– Investing in technologies that reduce pollutant emissions and improve energy efficiency
– Promoting eco-friendly activities among employees and the local community (CSR)
6. Monitoring and Reporting:
The company commits to ongoing monitoring of human and labor rights compliance and regular reporting of results Actions include:
– Grievance system: Maintaining a channel for employees and stakeholders to submit concerns
– Reporting: Publishing a Corporate Social Responsibility (CSR) report
7. Conclusions and Recommendations:
Aerosol Service operates in accordance with international and national standards regarding human and labor rights
Aerosol Service has implemented an Internal Anti-Mobbing Procedure (AMP) aimed at preventing mobbing in the workplace and ensuring a safe and friendly work environment. The policy includes preventive actions, response to reports, and elimination of irregularities.
Key assumptions of the policy:
• Prevention: Promoting appropriate attitudes, providing informational materials, and conducting educational activities
• Response: Any employee can report cases of mobbing, which are then reviewed by the Anti-Mobbing Committee
• Protection: Confidentiality of proceedings and protection of reporters are key elements of the procedure
Anti-Mobbing Committee:
The committee consists of three members: a representative of the employer, an HR department employee, and a workers’ representative The committee analyzes reports, conducts evidential proceedings, and provides recommendations for further actions To prevent mobbing, the company regularly monitors employee relations, analyzes reports, and conducts anonymous surveys In case of violations, corrective actions are taken, including informational training and possible sanctions against perpetrators
Thanks to the implemented anti-mobbing policy, Aerosol Service continuously strives to build a culture based on mutual respect, open communication, and workplace safety
As part of its operations, Aerosol Service cooperates with various external partners, including temporary employment agencies and contractors operating under B2B agreements. Individuals employed through these entities play a significant role in the company’s production and logistics operations.
Identification and characteristics of employees in the value chain
In 2024, the company worked with:
• temporary workers, mainly in operational and production roles,
• individuals providing services under B2B contracts, including technical specialists and consultants
Although these workers are not formally employed by Aerosol Service, they perform work on-site and are an integral part of the company’s daily functioning
Aerosol Service ensures that all individuals working on company premises—regardless of employment form—are subject to uniform OHS and workplace hygiene standards Everyone undergoes mandatory initial and periodic training, and personal protective equipment and access to infrastructure are
the same as for permanent employees
External workers participate in internal informational and organizational activities The company maintains ongoing cooperation with agencies to monitor employment conditions and ensure compliance with labor laws and ethical standards
Aerosol Service identifies risks related to potential differences in employment standards and lack of direct influence over conditions offered by agencies
In response, the company:
• maintains constant contact with external partners, verifying the quality of their employment policies,
• has implemented a simplified reporting system for grievances and irregularities accessible also to workers employed by third parties
Through cooperation with agencies and contractors, the company gains operational flexibility and the ability to quickly respond to changes in production demand At the same time, it treats this cooperation as a tool for recruiting future permanent employees by integrating them into the organizational culture already during the temporary collaboration stage
Aerosol Service conducts production activities in close proximity to local communities, mainly in rural areas. Aware of the impact industrial operations may have on the surroundings, the company actively undertakes initiatives to build positive relationships with the local community and to minimize potential negative effects of its activities.
The company’s operations primarily affect residents of Charnowo and nearby areas The main areas of potential impact include heavy truck traffic around the facility At the same time, the presence of the plant positively influences regional development, including job creation, cooperation with local service providers, and skill development in the region The company is the second largest employer in the Ustka Municipality
In 2024, the company undertook the following actions:
Adjusting logistics to local constraints – optimizing transport routes and delivery schedules to minimize inconvenience to residents
Participation in social initiatives – organizational and financial support for local events, e g , family picnic in Charnowo
Direct communication with the community – openness to dialogue with local community representatives, including local government
Aerosol Service supports initiatives that integrate the community and promote health and activity, including:
• Sponsoring sports and cultural events,
• Funding holiday packages and gifts for employees’ children,
• Participation in educational and environmental initiatives, e g , organizing the Asy Nauki Festival in Słupsk,
• Mechanisms for reporting irregularities
Aerosol Service conducts its operations with respect for the social environment in which it operates. The company is aware of its impact on the local community— both environmentally and socially—and actively works towards sustainable coexistence with the region’s residents.
The production plant located in Charnowo directly affects the local community—primarily in areas such as transportation, infrastructure support, employment, and social engagement At the same time, the company generates a positive impact through labor market development, local partnerships, and educational initiatives
In 2024, Aerosol Service implemented a range of CSR activities and local initiatives, including: Education and Culture:
• Supporting the “Me” art and photography contest (ZST “Drzewniak” in Słupsk),
• Supporting Słupsk’s Juwenalia (student festival),
• Participation in Innovation Day at the Pomeranian University,
• Cooperation with the Baltic Gallery of Contemporary Art and the Young Artists Biennale in Ustka,
• Supporting the Słupsk Sinfonietta and the Asy Nauki Festival in Słupsk,
• Supporting the theatrical festival “Scena Wolności” in Słupsk
• Organization of Earth Day in Charnowo (in cooperation with the primary school),
• Collection of pet food and cleaning supplies for the shelter in Słupsk,
• Providing support to the Family Children’s Home and the hospital in Bytom,
• Cooperation with the Przystań Foundation and participation in the Charity Dinner at Hotel Grand Lubicz in Ustka,
• Company picnic in Bydlin for employees and their families
Sport:
• Financial support for the Columbus Kite Festival and the Amateur Flyboard Championships in Ustka,
• Employee participation in the intercompany football tournament
Social Assistance:
• Support for the Polish Red Cross on the occasion of Honorary Blood Donation Days,
• Donation of cleaning supplies to the Social Welfare Home “Leśna Oaza,”
• Material support for the Amazone Association in Słupsk, among others
In 2024, the company implemented a formal grievance mechanism available also to external communities to increase transparency and social trust (the form is available on the company website)
Aerosol Service supplies a wide range of products as a B2B contractor, primarily in the form of aerosols and liquids, which are used in consumers’ daily lives. The company’s portfolio includes, among others, personal care products, cleaning agents, hygiene products, and technical preparations.
The company places special emphasis on the safety and quality of its offered products All products are manufactured in compliance with applicable standards and regulations, ensuring high quality and safe use
Aerosol Service invests in the development of innovative solutions, such as Bag-on-Valve (BOV) technology The company also offers a variety of packaging and applicators tailored to the needs of end users
Aerosol Service is committed to sustainable development, minimizing the environmental impact of its operations The company implements environmentally friendly solutions both in the production process and in packaging design
The Research & Development department, established in 2018, implements original ideas in product packaging and formulation Aerosol Service’s innovations have won awards in the most prestigious international competitions, including main prizes in the design and best cosmetic categories at the FEA Global Aerosol Awards and the Aerosol & Dispensing Awards in Paris in 2020, finalist status in the sustainability and packaging excellence categories at the ADF Innovation Awards 2021, and the main award at the ADF Innovation Awards 2025 in the Innovation of the Year category for Puro
The first applicator that allows dispensing aerosol products using one hand without the need to grip the container Its innovative design makes applying foam, gel, or cream very simple and helps maintain cleanliness, ensuring greater hygiene during use
1 5 2 6
The first solution on the market enabling the reuse of aluminum and eco-friendly aerosol containers for multiple refills with liquid products (non-pressurized)
A special adapter, easily removable from the container, allows the use of various applicators such as pumps, triggers, or atomizers
A refill concept utilizing mini aerosol containers with concentrates to be diluted with water at home The compressed air in Ecoshot enables dispensing concentrates of varying viscosity This innovation allows consumers to repeatedly refill and use products in different volumes
An applicator designed specifically for compressed products and Bag-onValve (BOV) technology Its main goal is to educate consumers on conscious product use
3
4
A pocket-sized device that uses interchangeable mini aerosol sprays and an applicator tailored to specific needs Its handy design ensures hygienic and precise dosing as well as user safety The hermetic seal guarantees that the product does not spill or dry out
7
An innovative aerosol applicator featuring a twist-lock mechanism It allows switching between three modes: locked, active (enabling spraying), and a mode that allows removal of the plastic applicator from the container (for reuse or waste sorting)
The first air freshener in the form of sticks, concentrated in a small aluminum container To release the scent, all you need is a reusable glass vessel and a small amount of water Its compressed form allows even distribution of the container’s contents in water One Mini Scent provides up to 5 weeks of enjoyment of your favorite fragrance
8
Puro is the answer to user needs: an applicator that provides cleanliness, hygiene, and everyday convenience Its unique design eliminates delayed foaming and leftover product under the cap, ensuring cleanliness and ease of use
G1-1 – Ethical Culture and Compliance
G1-2 – Anti-Corruption and Anti-Bribery
G1-3 – Lobbying and Influence on Decision-Making Processes
G1-4 – Relations with Business Partners and Suppliers
G1-5 – Ownership Structure and Interests of Owners
G1-6 – Whistleblowers and Reporting Systems for Irregularities
Aerosol Service promotes an organizational culture based on values such as honesty, responsibility, respect, and transparency, in line with the principles set out in the Code of Ethics (2024 edition). The company commits to complying with both legal regulations and ethical standards, and all employees —from management to operational positions—are obliged to adhere to them. The Code defines key values including commitment, professionalism, and teamwork, and sets standards for internal and external relationships, including counteracting corruption, nepotism, discrimination, and promoting open dialogue.
Ethical conduct is supported by the following documents and system tools:
Code of Ethics – a key document for building a culture of compliance and trust
Complaints – provides employees and external stakeholders with access to a multi-channel, secure system for reporting violations Complaints may be submitted anonymously, are treated confidentially, and whistleblowers are protected against retaliation (available on the website: www: https://aerosol pl/zespol/)
Quality Policy – supports ethical attitudes through systematic assessment of customer needs, ensuring high product quality, and promoting a culture of safety and respect for work
Health and Safety Policy – focuses on responsible management of occupational risks, BHP training, and improving work ergonomics
Environmental Policy – includes principles of sustainable development, environmental care, and promotes pro-ecological attitudes among employees All employees familiarize themselves with these documents during onboarding, and the company organizes regular informational and preventive training on ethics, health and safety, and environmental protection
Aerosol Service operates in accordance with national laws (including the Labor Code), international standards (EN ISO 9001:2015, EN ISO 22716:2007, PN-EN ISO 14001:2015), and UN Guidelines Compliance is confirmed by:
supplier audits verifying adherence to labor standards and human rights (annually reviewed by the Purchasing Department), monitoring working hours and employment conditions, managing environmental risks,
annual Human Rights Impact Assessments (HRIA) identifying potential threats and preventive actions
To date, the company has not identified any violations of human rights or labor laws, but has implemented preventive measures such as regular safety equipment reviews, training, anti-discrimination actions, and CSR initiatives within the local community
Aerosol Service operates based on principles of transparency, honesty, and compliance with the law, as reflected in the company’s Code of Ethics. The Code contains clear provisions against corruption, nepotism, and conflicts of interest. In relations with business partners, the company emphasizes transparency and fairness, and all corrupt practices are unacceptable.
These principles align with the commitments outlined in the Human Rights Impact Assessment (HRIA), where the company undertakes to comply with national and international standards, including the UN Guiding Principles and International Labour Organization Conventions
Aerosol Service has implemented mechanisms to identify and prevent potential abuses both domestically and internationally These measures include:
• internal and external audits,
• supplier compliance verification procedures,
• ethics training for employees,
• an anonymous whistleblowing channel (complaint system),
• regular risk assessment in the supply chain, especially regarding unethical practices
The Code of Ethics also includes a principle of lawful conduct, explicitly opposing all forms of violations—including forced labor, discrimination, and corruption
Actions During the reporting period, no cases of corruption or bribery were recorded within the company Nevertheless, Aerosol Service continues preventive actions to maintain high ethical standards, including:
• periodic ethics and anti-corruption training,
• review of internal policies,
• maintaining open channels for reporting irregularities available to all stakeholders
Commitment to transparency and business ethics is a core pillar of the company’s operations and is continuously monitored within CSR (currently ESG) reporting
We conduct our business in accordance with applicable law and ethical principles, refraining from lobbying activities that could undermine public trust, compromise the transparency of decision-making processes, or unethically influence public administration bodies.
In line with the Code of Ethics, the company adheres to principles of transparency, honesty, and accountability towards all stakeholders —including public institutions and authorities In relations with these entities, no forms of pressure, hidden influences, or attempts to manipulate administrative decisions are employed
The Code emphasizes that: „Adherence to the principles of the Code of Ethics is crucial for building our company’s reputation,” and every employee—regardless of position—is obligated to act transparently and lawfully
We also declare:
• open dialogue with the local community and public institutions (see our CSR report: https://aerosol pl/wp-content/ uploads/2024/11/raport-csr pdf),
• avoidance of conflicts of interest and unethical influence on decision-making processes,
• conducting business in a spirit of respect for the law, refraining from actions contrary to fair competition principles, and avoiding lobbying practices that could lead to undue advantages
The values adopted by the company—such as respect, responsibility, professionalism, and transparency—form the foundation of all cooperation, including contacts with regulatory authorities, ensuring alignment with international and national ethical standards
We place particular emphasis on the quality and transparency of relationships with clients (CRM), as well as business partners and suppliers (PRM). We believe that responsible management of relationships at every stage of the value chain is the foundation of sustainable development and long-term success.
To ensure our operations comply with the highest ethical and social standards, we actively verify our suppliers and cooperation partners We require all entities cooperating with our organization to review and accept our SMETA Code of Ethics, which is an integral part of our organizational culture and expresses our commitment to conducting business honestly, responsibly, and transparently
Each of our suppliers receives dedicated communication in which we request:
• confirmation of compliance with the values set out in our Code of Ethics;
• provision of their own code of ethics (if applicable);
• information whether the supplier requires similar principles from their subcontractors and partners;
• declaration regarding plans to implement such a document if it has not yet been developed
Conducting such bilateral communication and actively involving suppliers in actions aligned with our ESG strategy allows us to
build lasting, aware, and responsible business relationships
In 2024, we maintained constant, regular contact with all our suppliers, monitoring the quality of cooperation and compliance
with the adopted standards At the same time, we developed a supplier audit plan for 2025, which will enable us to further deepen supervision over compliance with the ethical and social policy of our organization
Aerosol Service is a limited liability company registered in Poland, operating since 2008. The current legal form of the company is a continuation of many years of experience, competencies, and business relationships built over three decades (in communications, we state that Aerosol Service has been active on the market for 30 years because the company was established on the foundation of the previous business activity of its then-owners, which started in 1993).
The share capital amounts to PLN 1,105,000 00
Damian Wojciech Piotrowski holds 50% of the shares, and Norbert Marcin Piotrowski also holds 50%
Each partner has equal voting rights arising from their shares, and neither holds all the shares of the company
The ownership structure indicates a private company with closely related individuals, which supports quick and flexible strategic decision-making
In terms of representation, the company is represented by the management board, which consists of:
• Damian Wojciech Piotrowski – Chief Executive Officer,
• Norbert Marcin Piotrowski – Member of the board
According to the principles of representation, each board member is entitled to independently make declarations of intent on behalf of the company, which indicates a high level of trust and decentralized decisionmaking at the operational level
As of the date of the report, there are no capital or personal ties with other entities, except for the acquisition of Baltic Sp z o o in 2021, which was carried out in accordance with the provisions of the Commercial Companies Code
Aerosol Service (AS) operates a formal, comprehensive system enabling the reporting of breaches related to ethics, laws, occupational safety, interpersonal relations, and environmental conditions The system is regulated by the document titled Regulations for Reporting and Handling Employee Complaints and External Complaints
Reports can be submitted by employees and external persons through the following channels:
• Dedicated email address: etyka@aerosol pl
• Suggestion boxes located on company premises
• Traditional mail sent to the company headquarters
• Direct reporting to a supervisor or HR department
• In-person reporting at the company’s headquarters (for external complaints)
The regulations specify that reports may concern, among others:
• Harassment, mobbing, discrimination
• Violations of working conditions (ergonomics, hygiene, occupational health and safety)
• Issues related to salaries, benefits, workload
• Quality of services, customer service, and impact on the local community
The company guarantees full protection for whistleblowers According to §10 of the regulations:
• Whistleblowers are protected from retaliation
• Reports are handled confidentially and diligently
• No report can negatively affect employment conditions, salary, promotion, or access to training
• In cases of suspected retaliation, additional investigations are conducted
Reports are reviewed by an independent Complaints Committee, which:
• Analyzes each report
• Conducts evidentiary proceedings
• Makes decisions by a simple majority vote
• Prepares a written protocol and forwards it to the employer and parties involved
• Provides the option to appeal the decision within 14 days
No reports were recorded during the reporting period
Ongoing Activities The company regularly conducts:
• Information campaigns on available reporting channels
• Onboarding introduction of new hires to the regulations – confirmed by signature and archived in personnel files
Regulations for Reporting and Handling Employee and External Complaints
At Aerosol Service the protection of personal data is a key component of responsible management and an essential element in building trust with clients, business partners, and employees. The company complies with the provisions of Regulation (EU) 2016/679 of the European Parliament and of the Council (GDPR), which governs the processing and free movement of personal data within the European Union.
Personal data is collected voluntarily—for instance, when entering into contracts, placing orders, or communicating with the company through various channels Aerosol Service processes personal data within its ERP system solely for the purposes of fulfilling contractual obligations, complying with legal requirements, or based on the legitimate interests of the data controller
Legal bases for data processing:
• Performance of a contract (Art 6(1)(b) GDPR)
• Compliance with legal obligations (Art 6(1) (c) GDPR)
• Legitimate interest of the data controller (Art 6(1)(f) GDPR)
• Consent of the data subject (Art 6(1)(a) GDPR)
Data Security and Sharing Aerosol Service
implements appropriate technical and organizational measures to ensure the protection of personal data Access is granted only to authorized personnel In justified cases, data may be shared with entities processing it on the company’s behalf—for example, service providers supporting the fulfillment of customer orders
Every individual whose personal data is processed has the right to:
• Access their data and receive a copy
• Rectify or update their data
• Request data erasure („right to be forgotten”)
• Restrict processing
• Transfer their data
• Object to data processing
• Withdraw consent at any time
The company provides contact options for all matters related to data protection via email at office@aerosol pl or by phone
Aerosol Service continuously monitors regulatory developments and industry best practices related to personal data protection All activities are conducted in full compliance with applicable law and are aligned with the company’s core values: transparency, accountability, and ethical business conduct
