Appendix 2 Content Indexes
GRI 102-55GRI Content Index
| GRI INDICATOR | DISCLOSURE | CHAPTER/ PAGE NUMBER | COMMENTS/ OMISSIONS |
|---|---|---|---|
| GRI 102 General disclosures | |||
| 1. Organisational profile | |||
| GRI 102–1 | The name of the organisation | Company profile | |
| GRI 102–2 | Activities, brands, products, and services | Company profile | |
| GRI 102–3 | Location of headquarters | Company profile | |
| GRI 102–4 | Location of operations | Company profile | |
| GRI 102–5 | Ownership and legal form | Company profile | EVRAZ plc. |
| GRI 102–6 | Markets served | Company profile | |
| GRI 102–7 | Scale of the organisation | Company profile | |
| GRI 102–8 | Information on employees and other workers | Our people | Total number of employees by employment contract (permanent and temporary) is disclosed by gender only. |
| GRI 102–9 | Supply chain | Responsible supply chain management | |
| GRI 102–10 | Significant changes to the organisation and its supply chain | Responsible supply chain management | |
| GRI 102–11 | Precautionary Principle or approach | Sustainability risk management | |
| GRI 102–12 | External initiatives | Sustainability governance | |
| GRI 102–13 | Membership of associations | Sustainability governance | |
| 2. Strategy and analysis | |||
| GRI 102–14 | Statement from senior decision-maker | Message from the CEO | |
| 3. Ethics and integrity | |||
| GRI 102–16 | Values, principles, standards, and norms of behavior | Sustainability governance | |
| GRI 102–17 | Mechanisms for advice and concerns about ethics | Sustainability governance | |
| 4. Governance | |||
| GRI 102–18 | Governance structure | Sustainability governance | |
| GRI 102–19 | Delegating authority | Sustainability governance | |
| GRI 102–20 | Executive-level responsibility for economic, environmental, and social topics | Sustainability governance | |
| GRI 102–21 | Consulting stakeholders on economic, environmental, and social topics | Stakeholder engagement | |
| GRI 102–26 | Role of highest governance body in setting purpose, values, and strategy | Sustainability governance | |
| GRI 102–30 | Effectiveness of risk management processes | Sustainability risk management | |
| GRI 102–36 | Process for determining remuneration | Our people | |
| 5. Stakeholder engagement | |||
| GRI 102–40 | List of stakeholder groups | Stakeholder engagement | |
| GRI 102–41 | Collective bargaining agreements | Our people | |
| GRI 102–42 | Identifying and selecting stakeholders | Stakeholder engagement | |
| GRI 102–43 | Approach to stakeholder engagement | Stakeholder engagement | |
| GRI 102–44 | Key topics and concerns raised | Stakeholder engagement | |
| 6. Identified material aspects and boundaries | |||
| GRI 102–45 | Entities included in the consolidated financial statements | Appendix 1 – About the Report | |
| GRI 102–46 | Defining report content and topic boundaries | Appendix 1 – About the Report | |
| GRI 102–47 | List of material topics | Appendix 1 – About the Report | |
| GRI 102–48 | Restatements of information | Due to recalculation some indicators have been slightly changed compared to disclosures in the Annual Report 2021. Relevant footnotes have been added to the text of the Report. In addition to this, 2019 and 2020 GHG indicators have been recalculated with usage of new coefficients. See section “GHG emission reduction performance” for more details. | |
| GRI 102–49 | Changes in reporting | No significant changes from previous reporting periods in the list of material topics and topic Boundaries were made. | |
| Report profile | |||
| GRI 102–50 | Reporting period | Appendix 1 – About the Report | |
| GRI 102–51 | Date of most recent report | April, 2021. | |
| GRI 102–52 | Reporting cycle | Appendix 1 – About the Report | |
| GRI 102–53 | Contact point for questions regarding the report | Appendix 1 – About the Report | |
| GRI 102–54 | Claims of reporting in accordance with the GRI Standards | Appendix 1 – About the Report | |
| GRI 102–55 | Content index | | |
| GRI 102–56 | External assurance | | |
| Management approach | |||
| GRI 103–1 | Explanation of the material topic and its Boundary | In each “Material topic” of the Sustainability report | |
| GRI 103–2 | The management approach and its components | ||
| GRI 103–3 | Evaluation of the management approach | ||
| Material topics | |||
| GRI 200 Economic | |||
| GRI 201 Economic performance | |||
| GRI 201–1 | Direct economic value generated and distributed | Direct economic value generated and distributed | |
| GRI 201–2 | Financial implications and other risks and opportunities due to climate change | Tackling climate change | |
| GRI 202 Market presence | |||
| GRI 202–1 | Ratios of standard entry level wage by gender compared to local minimum wage | Remuneration system | |
| GRI 203 Indirect economic impacts | |||
| GRI 203–1 | Infrastructure investments and services supported | Playing our role in society | |
| GRI 203–2 | Significant indirect economic impacts | Playing our role in society | |
| GRI 204 Procurement practices | |||
| GRI 204–1 | Proportion of spending on local suppliers | Responsible supply chain management | |
| GRI 205 Anti-corruption | |||
| | Operations assessed for risks related to corruption | Sustainability governance | |
| GRI 205–2 | Communication and training about anti-corruption policies and procedures | Company profile | |
| GRI 205–3 | Confirmed incidents of corruption and actions taken | Sustainability governance | |
| GRI 207 TAX 2019 | |||
| GRI 207–1 | Approach to tax | Sustainability governance | |
| GRI 207–2 | Tax governance, control, and risk management | Tax liabilities | |
| GRI 207–3 | Stakeholder engagement and management of concerns related to tax | Tax liabilities | |
| GRI 207–4 | Country-by-country reporting | Tax liabilities | |
| GRI 300 Environmental | |||
| GRI 302 Energy | |||
| GRI 302–1 | Energy consumption within the organisation | Tackling climate change | Energy consumption is disclosed for a limited number of enterprises that are stated in the text of relevant section. |
| GRI 302–3 | Energy intensity | Tackling climate change | Energy intensity is disclosed for a limited number of enterprises that are stated in the text of relevant section. |
| GRI 302–4 | Reduction of energy consumption | Tackling climate change | |
| GRI 303 Water | |||
| GRI 303–1 | Interactions with water as a shared resource | Protecting out natural environment | |
| GRI 303–2 | Management of water discharge-related impacts | Protecting out natural environment | |
| GRI 303–3 | Water withdrawal | Protecting out natural environment | Water withdrawal is disclosed as a specific indicator per US$ thousand revenue and per tonne of crude steel cast. |
| GRI 303–4 | Water discharge | Protecting out natural environment | The indicator disclosed in part, without breakdown by type of destination, however discharges from steel production and mining activities are shown separately. |
| GRI 303–5 | Water consumption | Protecting out natural environment | Total water consumption is disclosed for EVRAZ. The breakdown of water consumption by sources is disclosed for EVRAZ overall, as well as for each reporting segment. |
| GRI 304 Biodiversity | |||
| GRI 304–1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Protecting out natural environment | |
| GRI 304–3 | Habitats protected or restored | Protecting out natural environment | |
| GRI 305 Emissions | |||
| GRI 305–1 | Direct (Scope 1) GHG emissions | Tackling climate change | |
| GRI 305–2 | Energy indirect (Scope 2) GHG emissions | Tackling climate change | |
| GRI 305–3 | Other indirect (Scope 3) GHG emissions | Tackling climate change | |
| GRI 305–4 | GHG emissions intensity | Tackling climate change | Intensity of GHG emissions (kgCO2e/US$) is calculated as GHG emissions divided by consolidated revenue, broken down by the reporting segments. GHG emissions intensity is also disclosed as a specific metric per tonne of crude steel (tCO2e per tonne of crude steel). |
| GRI 305–5 | Reduction of GHG emissions | Tackling climate change | |
| GRI 305–7 | Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | Protecting our natural environment | Key air emissions of EVRAZ include SOx, NOx, VOC, PM. |
| GRI 306 Effluents and waste | |||
| GRI 306–1 | Waste generation and significant waste-related impacts | Protecting our natural environment | |
| GRI 306–2 | Management of significant waste-related impacts | Protecting our natural environment | |
| GRI 306–3 | Waste generated | Protecting our natural environment | The information is disclosed for the following: total non-mining waste and by-product generated by EVRAZ enterprises shares of waste generated and received |
| GRI 306–4 | Waste diverted from disposal | Protecting our natural environment | |
| GRI 306–5 | Waste directed to disposal | Protecting our natural environment | |
| GRI 307 Environmental compliance | |||
| GRI 307–1 | Non-compliance with environmental laws and regulations | Protecting our natural environment | |
| GRI 308 supplier environmental assesment | |||
| GRI 308-1 | New suppliers that were screened using environmental criteria | Responsible supply chain management | |
| GRI 400 Social | |||
| GRI 401 Employment | |||
| GRI 401–1 | New employee hires and employee turnover | Our people | Employee turnover (overall and voluntary employee turnover) is disclosed by reporting segments only. |
| GRI 401–2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Our people | EVRAZ provides the same benefits both to full-time and part-time employees. |
| GRI 403 Occupational health and safety | |||
| GRI 403–1 | Occupational health and safety management system | Health, Safety and Environment, Health and Safety management | |
| GRI 403–2 | Hazard identification, risk assessment, and incident investigation | Health and Safety management | |
| GRI 403–3 | Occupational health services | Health, Safety and Environment | |
| GRI 403–4 | Worker participation, consultation, and communication on occupational health and safety | Health, Safety and Environment | |
| GRI 403–5 | Worker training on occupational health and safety | Health, Safety and Environment | |
| GRI 403–6 | Promotion of worker health | Health, Safety and Environment | |
| GRI 403–7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Health, Safety and Environment | |
| GRI 403–8 | Workers covered by an occupational health and safety management system | Health, Safety and Environment | |
| GRI 403–9 | Work-related injuries | Health, Safety and Environment | |
| GRI 403–10 | Work-related ill health | Health, Safety and Environment | There are no available statistics on the number of fatalities as a result of work-related ill health. The Group doesn’t collect data on contractors. |
| GRI 404 Training and education | |||
| GRI 404–1 | Average hours of training per year per employee | Our people | |
| GRI 404–2 | Programmes for upgrading employee skills and transition assistance programmes | Our people | |
| GRI 405 Diversity and equal opportunity | |||
| GRI 405–1 | Diversity of governance bodies and employees | Our people | |
| GRI 407 Freedom of association and collective bargaining | |||
| GRI 407–1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Our people | |
| GRI 408 Child labor | |||
| GRI 408–1 | Operations and suppliers at significant risk for incidents of child labor | Our people | |
| GRI 409: Forced or compulsory labor | |||
| GRI 409–1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | Our people | |
| GRI 410 Security practices | |||
| GRI 413 Local communities | |||
| GRI 413–1 | Operations with local community engagement, impact assessments, and development programmes | Playing our role in society | |
SASB Content Index
| SASB INDICATOR | DISCLOSURE | REPORT SECTION |
|---|---|---|
| Activity metrics | ||
| EM-MM-000.B | Total iron ore production | Performance dashboard |
| Environmental aspect | ||
| Greenhouse Gas Emissions | ||
| EM-MM-110a.1 | Gross global Scope 1 emissions, percentage covered under emissions-limiting regulations | Tackling climate change |
| EM-MM-110a.2 | Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets | Tackling climate change |
| Air Emissions | ||
| EM-MM-120a.1 | Air emissions of the following pollutants:
| Protecting our natural environment |
| Energy Management | ||
| EM-MM-130a.1 |
| Tackling climate change |
| Water Management | ||
| EM-MM-140a.1 |
| Protecting our natural environment |
| Waste Management | ||
| EM-MM-150a.1 | Amount of waste generated, percentage hazardous, percentage recycled | Protecting our natural environment |
| EM-MM-150a.2 | Total weight of mineral processing waste, percentage recycled | Protecting our natural environment |
| Biodiversity Impacts | ||
| EM-MM-160a.1 | Description of environmental management policies and practices for active sites | Protecting our natural environment |
| Social aspect | ||
| Security, Human Rights & Rights of Indigenous Peoples | ||
| EM-MM-210a.3 | Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflict | Our people |
| Community Relations | ||
| EM-MM-210b.1 | Discussion of process to manage risks and opportunities associated with community rights and interests | Playing our role in society |
| Labor Relations | ||
| EM-MM-310a.1 | Percentage of active workforce covered under collective bargaining agreements, broken down by US and foreign employees | Our people |
| Workforce Health & Safety | ||
| EM-MM-320a.1 |
| Health and safety management |
| Business Ethics & Transparency | ||
| EM-MM-510a.1 | Description of the management system for prevention of corruption and bribery throughout the value chain | Sustainability governance |