09-1
Appendix

GRI standard elements table

GRI index Indicator name Indicator disclosure Page
Strategy and analysis
1.1 Statement of the most senior person making decisions in the organization + Message of the Chairman of the Management Board
1.2 Description of key impacts, risks, and opportunities + Operational Results, risk management system
2.1 Organization name + About the Report
2.2 The primary brands, products, and services + Company Profile, Operational Results
2.3 The functional structure of the organization, including major divisions, operating companies, subsidiaries and joint ventures + Company description and structure
2.4 The location of the organization’s headquarters + Contact Information
2.5 The number of countries where the organization operates, and names of countries where either the organization has significant operations or that are specifically relevant to the sustainability topics covered in the report + Services, Partners and Counterparties
2.6 The nature of ownership and legal form + Company Profile
2.7 The markets served (including geographic breakdown, sectors served, and types of customers and beneficiaries) + Company Profile, Operations
2.8 The scale of the organization + Company Profile
2.9 Report any significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain + Company Profile
2.10 Awards received in the reporting period + Awards received in 2017
3.1 Reporting period for information provided + About the report
3.2 Date of most recent previous report (if any) + About the report
3.3 Reporting cycle + About the report
3.4 Contact point for questions regarding the report or its contents + Contact Information
3.5 Process for defining report content + About the report
3.6 Boundary of the report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers) + About the report
3.7 Limitations on the scope or boundary of the report + About the report
3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations + About the report
3.9 Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the report + About the report
3.10 Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such re-statement (e.g., mergers/ acquisitions, change of base years/periods, nature of business, measurement methods) - not applicable
3.11 Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report + About the report
3.12 Table identifying the location of the Standard Disclosures in the report + Table of standard GRI elements
3.13 Policy and current practice with regard to seeking external assurance for the report + About the report
4.1 Governance structure of the organization, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organizational oversight + Corporate Governance
4.2 Indicate whether the Chair of the highest governance body is also an executive officer + Corporate Governance
4.3 For organizations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members + Corporate Governance
4.4 Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body + Corporate Governance
4.5 Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organization’s performance (including social and environmental performance) + Corporate Governance
4.6 Processes in place for the highest governance body to ensure conflicts of interest are avoided + Corporate Governance
4.7 Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organization’s strategy on economic, environmental, and social topics [sustainability] + Corporate Governance
4.8 Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation + Strategic overview, Sustainable development
4.9 Procedures of the highest governance body for overseeing the organization’s identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles + Corporate Governance
4.10 Processes for evaluating the highest governance body’s own performance, particularly with respect to economic, environmental, and social performance + Corporate Governance
4.11 Explanation of whether and how the precautionary approach or principle is addressed by the organization - not applicable
4.12 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or endorses + Operational Results
4.13 Memberships in associations (such as industry associations) and/or national/international advocacy organizations + Operational Results
4.14 List of stakeholder groups engaged by the organization + Interaction with stakeholders
4.15 Basis for identification and selection of stakeholders with whom to engage + Interaction with stakeholders
4.16 Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group + Interaction with stakeholders
4.17 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting + Interaction with stakeholders
ЕС Management Approach + Key performance indicators, Operational Results, Key financial indicators, Personnel
ЕС1 Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments + Key performance indicators, Operational Results, Key financial indicators, Personnel
ЕС2 Financial implications and other risks and opportunities for the organization’s activities due to climate change - not applicable
ЕС3 Coverage of the organization’s defined benefit plan obligations + Personnel
ЕС5 Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation + Personnel
ЕС6 Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation + Organization of procurement
ЕС7 Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation + Personnel
ЕС8 Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in kind, or pro bono engagement + Charitable and sponsorship activities
ЕС9 Understanding and describing significant indirect economic impacts, including the extent of impacts + Personnel, Environmental protection
EN Management Approach + Environmental protection
EN1 Materials used by weight or volume + Environmental protection
EN2 Percentage of materials used that are recycled input materials - not applicable
EN3 Direct energy consumption by primary energy source + Environmental protection
EN4 Indirect energy consumption by primary source - not applicable
EN5 Energy saved due to conservation and efficiency improvements + Environmental protection
EN8 Total water withdrawal by source - not applicable
EN10 Percentage and total volume of water recycled and reused - not applicable
EN11 Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas + Environmental protection
EN20 NO, SO, and other significant air emissions by type and weight + Environmental protection
EN21 Total water discharge by quality and destination - not applicable
LA Management Approach + Personnel
LA1 Total workforce by employment type, employment contract, and region + Personnel
LA2 Total number and rate of employee turnover by age group, gender, and region + Personnel
LA3 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations + Personnel
LA4 Percentage of employees covered by collective bargaining agreements + Personnel
LA5 Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements + Personnel
LA7 Rates of injury, occupational diseases, lost days, and absenteeism, and number of workrelated fatalities by region + Labor protection and industrial safety
LA8 Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases + Labor protection and industrial safety
LA10 Average hours of training per year per employee by employee category + Training and professional development
LA12 Percentage of employees receiving regular performance and career development reviews + Training and professional development
LA13 Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity + Personnel
HR Management Approach + Personnel
HR4 Total number of incidents of discrimination and actions taken + Personnel
HR6 Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor + Personnel
HR7 Operations identified as having significant risk for incidents of forced or compulsory labor, and measures to contribute to the elimination of forced or compulsory labor + Personnel
HR9 Total number of incidents of violations involving rights of indigenous people and actions taken + Personnel
SO Management Approach + Interaction with stakeholders
SO2 Percentage and total number of business units analyzed for risks related to corruption + Anti-Corruption Activities
SO3 Percentage of employees trained in organization’s anti-corruption policies and procedures + Anti-Corruption Activities
SO4 Actions taken in response to incidents of corruption + Anti-Corruption Activities
SO5 Public policy positions and participation in public policy development and lobbying + Interaction with stakeholders
PR Management Approach + Quality control
PR8 Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data + Interaction with stakeholders
EU16 Policies and requirements regarding health and safety of employees and employees of contractors and subcontractors + Labor protection and industrial safety
EU18 Percentage of contractor and subcontractor employees that have undergone relevant health and safety training + Labor protection and industrial safety
EU21 Contingency planning measures, disaster/emergency management plan and training programs, and recovery/restoration plans + Labor protection and industrial safety
EU25 Number of injuries and fatalities to the public involving company assets, including legal judgments, settlements and pending legal cases of diseases + Labor protection and industrial safety
GRI index Indicator name Indicator disclosure Page