GRI content index

Code	GRI Indicator	Comment	Page number (or link)
GRI 102	Overview
1	Organisational Profile
102-1	Name of the organisation		Essential topics
102-2	Activities, brands, products, and services		Business model
102-3	Location of headquarters		Contacts
102-4	Location of operations		Geography
102-5	Ownership and legal form		Essential topics
102-6	Markets served		Geography
102-7	Scale of the organisation		Key indicators, Staff development, Dynamics of shares
102-8	Information on employees and other workers		Staff development
102-9	Supply chain		Supply chain
102-10	Significant changes to the organisation and its supply chain		Supply chain
102-11	Precautionary principle or approach	In its activities, the Company is guided by the Precautionary Principle. It involves the analysis of possible negative impact on the environment during operational planning and development of new products, including application of risk management methodology. As part of the corporate risk management system, the Company monitors the risk of negative environmental impact. The materiality and risk appetite of this risk are reassessed on a regular basis in accordance with the criteria established in the Company. Such risk factors as changes in production plans and production technology, accidents and incidents involving process equipment, engaging contractors who do not have necessary environmental management competencies, commissioning of new production facilities, etc. are taken into account. In accordance with statutory requirements and the Company’s approved regulations, measures are implemented to prevent the risk of excessive environmental impact. In particular, the Company carries out continuous industrial and environmental monitoring using its own resources and by engaging external expert organisations and supervisory bodies, conducts scientific research to justify pollutant discharge standards, upgrades purification systems, etc. The environmental management system of the Company’s business units is certified in accordance with ISO 14001.
102-12	List of externally-developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes, or which it endorses		Supply chain, Staff development, Environmental review
102-13	List of the main memberships of industry or other associations, and national or international advocacy organisations		Stakeholder engagement, Environmental review
2	Strategy
102-14	Statement from senior decision-maker		CEO’s statement
102-15	Key impacts, risks, and opportunities		Strategic risks
3	Ethics and Integrity
102-16	Values, principles, standards and norms of behaviour		Company mission, Ethical practices
102-17	Internal and external mechanisms for seeking advice on ethical and lawful behaviour and matters related to organisational integrity		Ethical practices
4	Governance
102-18	Governance structure		Corporate governance system
102-19	Process for delegating authority for economic, environmental, and social topics from the highest governance body to senior executives and other employees		Corporate governance system
102-20	Executive-level responsibility for economic, environmental, and social topics		Corporate governance system
102-21	Consulting stakeholders on economic, environmental, and social topics		Corporate governance system
102-22	Composition of the highest governance body and its committees		Board of directors
102-23	Chair of the highest governance body		Chairman’s statement
102-24	Nomination and selection processes for the highest governance body and its committees		Board of directors
102-25	Processes for the highest governance body to ensure conflicts of interest are avoided and managed		Ethical practices
102-26	Highest governance body’s and senior executives’ roles in the development, approval, and updating of the organisation’s purpose, value or mission statements, strategies, policies, and goals related to economic, environmental, and social topics		Board of directors
102-27	Measures taken to develop and enhance the highest governance body’s collective knowledge of economic, environmental and social topics		Board of directors
102-28	Processes for evaluating the highest governance body’s performance with respect to governance of economic, environmental, and social topics		Board of directors
102-29	Identifying and managing economic, environmental, and social impacts		Board of directors, Board committees
102-30	Effectiveness of risk management processes		Corporate control
102-32	Highest governance body’s role in sustainability reporting		About report, Essential topics
102-33	Process for communicating critical concerns to the highest governance body		Board committees
102-35	Remuneration policies for the highest governance body and senior executives		Renumeration report
102-36	Process for determining remuneration		Renumeration report
5	Stakeholder Engagement
102-40	List of stakeholder groups		Stakeholder engagement
102-41	Collective bargaining agreement management		Stakeholder engagement
102-42	Basis for identification and selection of stakeholders		Essential topics, Stakeholder engagement
102-43	Approach to stakeholder engagement		Stakeholder engagement
102-44	Key topics and concerns that have been raised through stakeholder engagement		Essential topics, Stakeholder engagement
6	Reporting Practice
102-45	Entities included in the consolidated financial statements		Independent auditors report
102-46	Defining report content and topic boundaries		About report, Essential topics
102-47	List of material topics		Essential topics
102-48	Restatements of information	The Report does not contain any restatements of information given in previous reports
102-49	Changes in sustainability reporting / Significant changes in the list of material topics		About report
102-50	Reporting period		About report
102-51	Date of most recent previous sustainability report	The Company does not have a separate report on sustainable development. Information on sustainable development is included in the integrated report.
102-52	Reporting cycle	The Company does not have a separate report on sustainable development. Information on sustainable development is included in the integrated report.	About report
102-53	Contact point for questions regarding the report		Contact information
102-54	Claims of reporting in accordance with the GRI Standards	This Report has been prepared in accordance with the GRI Standards:	About report, Essential topics
102-55	GRI content index	This document
102-56	External assurance		About report
GRI 201	Economic Performance
201-1	Direct economic value generated and distributed		Financial overview
201-2	Financial implications and other risks and opportunities due to climate change		Strategic risks
201-3	Defined benefit plan obligations and other retirement plans
GRI 202	Market Presence
202-1	Ratios of standard entry level wage by gender compared to local minimum wage		Incentives and rewards
202-2	Proportion of senior management hired from the local community		Incentives and rewards
GRI 203	Indirect Economic Impact
203-1	Infrastructure investments and services supported		Incentives and rewards
203-2	Significant indirect economic impacts		Training and assessment, Incentives and rewards
GRI 204	Procurement Practices
204-1	Proportion of spending on local suppliers at significant locations of operation		Supply chain
GRI 205	Anti-Corruption
205-1	Operations assessed for risks related to corruption		Strategic risks, Ethical practices
205-2	Communication and training about anti-corruption policies and procedures		Ethical practices
205-3	Confirmed incidents of corruption and actions taken		Ethical practices
GRI 207	Tax
207-4	Country-by-country reporting	In 2020, the Company paid RUB 16,958 mln in the Russian Federation. The Group is in compliance with tax laws in the countries where it operated. The amount of taxes paid outside of Russia is immaterial.This information was disclosed on all entities that are part of the same group as Apatit and PhosAgro
GRI 302	Energy
103	Management approach		Energy efficiency
302-1	Energy consumption within the organisation		Energy efficiency
302-3	Energy intensity		Energy efficiency
302-4	Reduction of energy consumption		Energy efficiency
GRI 303	Water and Effluents
103	Management approach		Key indicators 2020
303-1	Responsible water consumption		Key indicators 2020
303-2	Management of water discharge and related impacts on water resources	Effluents are treated until standard permissible discharge and temporarily permitted discharge rates are reached as required by permits to discharge pollutants into the environment (water bodies) issued by a relevant authority for each discharge.
303-3	Water withdrawal		Key indicators 2020
303-4	Water discharge		Key indicators 2020
303-5	Water consumption		Key indicators 2020
GRI 304	Biodiversity
103	Management approach		Biodiversity protection
304-2	Significant impacts of activities, products, and services on biodiversity		Biodiversity protection
304-3	Habitats protected or restored		Biodiversity protection
GRI 305	Emissions
103	Management approach		Key indicators 2020
305-1	Direct (Scope 1) GHG emissions		Key indicators 2020
305-2	Energy indirect (Scope 2) GHG emissions		Key indicators 2020
305-4	GHG emissions intensity		Key indicators 2020
305-5	Reduction of GHG emissions		Key indicators 2020
305-6	Emissions of ozone-depleting substances (ODS)	The Company does not use ozone-depleting substances on an industrial scale
305-7	Nitrogen oxides (NOX), sulphur oxides (SOX), and other significant air emissions		Key indicators 2020
GRI 306	Affluents and Waste
103	Management approach		Key indicators 2020
306-1	Total water discharge by quality and destination	All waste water discharged by the Company is treated to standard and is processed at the Company’s wastewater treatment facilities. There was no unplanned waste water discharge in 2020.
306-2	Waste by type and disposal method		Key indicators 2020
306-3	Significant spills	There were no significant spills
306-4	Transport of hazardous waste	The Company performs no cross-border shipping of waste deemed hazardous under the terms of the Basel Convention
GRI 307	Environmental Compliance
103	Management approach		Environmental review
307-1	Non-compliance with environmental laws and regulations	In 2021, following a court proceeding, the Company was imposed a RUB 7,914,517.36 fine. The decision may be appealed by both parties in accordance with the established procedure; as at the date of this report, the Company had no final information on the fine amount. The actual result will be disclosed in the 2021 Report.	Environmental review
GRI 308	Supplier Environmental Assessment
103	Management approach		Supply chain
308-2	Negative environmental impacts in the supply chain and actions taken		Environmental review
GRI 401	Employment
103	Management approach		Staff development
401-1	New employee hires and employee turnover		Staff development
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Benefits established by collective bargaining agreements apply to all employees of Apatit, its branches and standalone business units and do not depend on the status or conditions of employment.
401-3	Parental leave		Independent audit report
GRI 402	Labour/Management Relations
103	Management approach		Staff development
GRI 403	Occupational Health and Safety
103	Management approach		Production safety
403-1	Occupational health and safety management system		Production safety
403-2	Hazard identification, risk assessment, and incident investigation		Production safety
403-3	Occupational health services		Production safety
403-4	Worker participation, consultation, and communication on occupational health and safety		Production safety
403-5	Worker training on occupational health and safety		Production safety
403-6	Promotion of worker health		Production safety
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships		Production safety
403-8	Workers covered by an occupational health and safety management system		Production safety
403-9	Work-related injuries		Production safety
403-10	Work-related ill health		Production safety
GRI 404	Training and Education
103	Management approach		Staff development
404-1	Average hours of training per year per employee		Staff development
404-2	Programmes for upgrading employee skills and transition assistance programmes		Staff development
404-3	Percentage of employees receiving regular performance and career development reviews		Staff development
GRI 405	Diversity and Equal Opportunity
103	Management approach		Staff development
405-1	Organisation’s governance bodies and main employee categories by gender, age group, minority groups and other indicators of diversity		Staff development
GRI 406	Non-Discrimination
103	Management approach		Staff development
GRI 407	Child Labour
103	Management approach		Staff development
GRI 408	Forced Labour
103	Management approach		Staff development
GRI 410	Security Practices
103	Management approach		Production safety
GRI 412	Human Rights Assessment
103	Management approach		Ethical practices
GRI 413	Local Communities
103	Management approach		Contributing to local communities
413-1	Operations with local community engagement, impact assessments, and development programmes	Apatit has programmes for interaction and support of local communities in place. The project to assess the results of interaction with local communities was initiated by the Company in 2020, but due to the onset of the pandemic, it was not possible to implement the project.	Contributing to local communities
GRI 417	Marketing and Labelling
103	Management approach		Investment case and credit ratings
417-1	Requirements for product and service information and labelling		Investment case and credit ratings, Development context, Operational results

GRI content index: additional information

НGroup, holding, or association	Membership	Issuer’s role (position) and functions in the organisation
Russian Union of Industrialists and Entrepreneurs (RSPP)	since 2016	member of the RSPP. Promoting RSPP goals set out in the association’s charter and resolutions of its management bodies
National Global Compact Network on Implementation of Responsible Business Principles in Business Practice	since 2019	member of the association. Promoting goals set out in the association’s charter and resolutions of its management bodies
Association of Economic Cooperation with African States (AECAS)	since 2020	member of the AECAS. Promoting AECAS goals set out in the association’s charter and resolutions of its management bodies

Region	Employee benefit obligations		Actual performance of the employee benefit obligations (RUB million)
			2020
Vologda region	Current value of employee benefit obligations (private benefit coverage for newly retiring employees)		Estimate
	Retirement-related obligations (other than employee benefit obligations)	Payment of retirement benefits	17.758
		Merit benefit plans	17.982
		Financial aid for retired former employees	16.769
	TOTAL:		52.509
Leningrad region	Current value of employee benefit obligations (private benefit coverage for newly retiring employees)		Estimate
	Retirement-related obligations (other than employee benefit obligations)	Payment of retirement benefits	1.475
		Merit benefit plans	0.000
		Financial aid for retired former employees	5.164
	TOTAL:		6.639
Murmansk region	Current value of employee benefit obligations (private benefit coverage for newly retiring employees)		Estimate
	Retirement-related obligations (other than employee benefit obligations)	Payment of retirement benefits	32.704
		Merit benefit plans	0.000
		Financial aid for retired former employees	18.575
	TOTAL:		51.279
Saratov region	Current value of employee benefit obligations (private benefit coverage for newly retiring employees)		Estimate
	Retirement-related obligations (other than employee benefit obligations)	Payment of retirement benefits	1.552
		Merit benefit plans	0.000
		Financial aid for retired former employees	2.387
	TOTAL:		3.939
TOTAL	Current value of employee benefit obligations (private benefit coverage for newly retiring employees)		Estimate
	Retirement-related obligations (other than employee benefit obligations)	Payment of retirement benefits	53.489
		Merit benefit plans	17.982
		Financial aid for retired former employees	42.895
	TOTAL:		114.366

Region	Gender	Employees on leave	Employees on leave	Employees who returned after leave
		as at 31 December	1 January to 31 December	1 January to 31 December
Vologda region	F	260	362	87
Vologda region	M	3	3
Vologda region, total		263	365	87
Saratov region	F	49	62	11
Saratov region	M
Saratov region, total		49	62	11
Leningrad region	F	36	52	13
Leningrad region	M
Leningrad region, total		36	52	13
Murmansk region	F	216	289	62
Murmansk region	M	5	8
Murmansk region, total		221	297	62
Moscow region	F	12	16	1
Moscow region	М
Moscow region, total		12	16	1
Grand total		581	792	174