- 01
PCF Group S.A. operates with a single-person Management Board, preventing the implementation of a functional division of responsibilities among board members.
- 02
The company lacks dedicated internal units for risk management, audit, and compliance, with these oversight functions currently performed directly by the Management Board.
- 03
Financial reporting is limited to less than five years of comparable data because the company transitioned from the Polish Accounting Act to International Financial Reporting Standards (IFRS) in 2018.
- 04
PCF Group S.A. does not maintain a formal diversity policy, prioritizing professional qualifications and experience over criteria such as age or gender to maintain operational flexibility.
- 05
The company does not provide real-time broadcasts or video recordings of shareholder meetings, citing high costs, lack of technical infrastructure, and low shareholder demand.
- 06
The nominal share value is set at 0.02 PLN, which is below the 0.50 PLN threshold recommended by the Best Practice for GPW Listed Companies 2016.