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APPENDIX 4

GRI STANDARTS CONTENT INDEX

Indicator

Definition

Extent of disclosure

Report section

Correspondence between GRI disclosures and the UN Sustainable Development Goals

GRI 102: General disclosures

Organization Profile

GRI 102-1

Name of the organization

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-2

Brands, products and services

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-3

Location of headquarters

Full

Contacts

GRI 102-4

Location of operations

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-5

Ownership and legal form

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-6

Markets served

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-7

Scale of the organization

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-8

Information on employees and other workers

Partial

Caring for People

8. Decent work and economic growth

GRI 102-9

Supply chain

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-10

Significant changes to the organization and its supply chain

Full

No change

GRI 102-11

Precautionary Principle or approach

Full

Improving safety culture

GRI 102-12

External initiatives

Full

Ensuring Sustainable Development, Investing in Energy Future, Improving safety culture

GRI 102-13

Membership of associations (a list of the main memberships of industry or other associations, and national or international advocacy organizations)

Full

Appendix 2. Membership in Organisations

Strategy

GRI 102-14

A statement from the most senior decision-maker of the organization about the relevance of sustainability to the organization and its strategy for addressing sustainability

Full

Address by Energoatom President

Ethics and integrity

GRI 102-16

Values, principles, standards, and norms of behavior in the organization

Full

Ensuring Sustainable Development

16. Peace and justice

GRI 102-17

Mechanisms for advice and concerns about ethical and lawful behavior

Full

Ensuring Sustainable Development

16. Peace andjustice

Corporate Governance

GRI 102-18

Governance structure of the organization

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-20

Executive-level responsibility for economic, environmental, and social topics

Full

Ensuring Efficient and Effective Corporate Governance

GRI 102-21

Processes for consultation between stakeholders and the highest governance body on economic, environmental, and social topics

Partial

Caring for People

16. Peace and justice

GRI 102-22

Composition of the highest governance body and its committees

Full

Ensuring Efficient and Effective Corporate Governance

5. Gender equality

GRI 102-23

Whether the chair of the highest governance body is also an executive officer in the organization

Full

Ensuring Efficient and Effective Corporate Governance

16. Peace and justice

Stakeholder engagement

GRI 102-40

List of stakeholder groups

Full

Ensuring Sustainable Development

GRI 102-41

Collective bargaining agreements

Full

Caring for People

8. Decent work and economic growth

GRI 102-42

Identifying and selecting stakeholders

Full

Ensuring Sustainable Development

GRI 102-43

Approach to stakeholder engagement

Full

Ensuring Sustainable Development

GRI 102-44

Key topics and concerns raised by stakeholders

Partial

Ensuring Sustainable Development

Reporting practice

GRI 102-45

Entities included in the consolidated financial statements

Full

Appendix 1. About the Report

GRI 102-46

Defining Report content and topic boundaries

Full

Appendix 1. About the Report

GRI 102-47

List of material topics

Full

Appendix 1. About the Report

GRI 102-48

Restatements of information

Full

Appendix 1. About the Report,
Appendix 5. Key performance indicators 2014-2017

GRI 102-49

Significant changes from previous reporting periods in the list of material topics and topic boundaries

Full

Appendix 1. About the Report

GRI 102-50

Reporting period

Full

Appendix 1. About the Report

GRI 102-51

Date of most recent report

Full

Appendix 1. About the Report

GRI 102-52

Reporting cycle

Full

Appendix 1. About the Report

GRI 102-53

Contact point for questions regarding the report

Full

Contacts

GRI 102-54

Claims of reporting in accordance with the GRI Standards

Full

Appendix 1. About the Report

GRI 102-55

GRI content index

Full

Appendix 4. GRI Content Index

GRI 102-56

External assurance

Full

The Report had no external assurance

GRI 200: Economic topics

GRI 201: Economic performance

GRI 103-1

Explanation of the material topic and its boundaries

Full

Ensuring Efficient and Effective Corporate Governance

GRI 103-2

The management approach and its components

Full

Ensuring Efficient and Effective Corporate Governance

GRI 103-3

Evaluation of the management approach

Full

Ensuring Efficient and Effective Corporate Governance

GRI 201-1

Direct economic value generated and distributed

Full

Ensuring Efficient and Effective Corporate Governance

5. Gender equality
7. Affordable and clean energy
8. Decent work and economic growth
9. Industry, innovation and infrastructure

GRI 203: Indirect economic impacts

GRI 103-2

The management approach and its components

Full

Caring for People

GRI 203-1

Infrastructure investments and services supported

Full

Caring for People

5. Gender equality
7. Affordable and clean energy
9. Industry, innovation and infrastructure
11. Sustainable cities and communities

GRI 204: Procurement practices

GRI 204-1

Proportion of spending on local suppliers

Full

The Company has no centralised accounting for procurements from local suppliers

GRI 205: Anti-corruption

GRI 103-1

Explanation of the material topic and its boundaries

Full

Ensuring Sustainable Development

GRI 103-2

The management approach and its components

Full

Ensuring Sustainable Development

GRI 205-2

Communication and training about anti-corruption policies and procedures

Partial

Ensuring Sustainable Development

16. Peace and justice

GRI 300: Environmental topics

GRI 302: Energy

GRI 103-1

Explanation of the material topic and its boundaries

Full

Protecting the Environment

GRI 103-2

The management approach and its components

Full

Protecting the Environment

GRI 302-4

Reduction of energy consumption

Partial

Protecting the Environment

7. Affordable and clean energy
8. Decent work and economic growth
13. Climate action

GRI 303: Water

GRI 103-2

The management approach and its components

Full

Protecting the Environment

GRI 303-1

Water withdrawal by source

Full

Protecting the Environment

6. Clean water and sanitation

GRI 304: Biodiversity

GRI 103-1

Explanation of the material topic and its boundaries

Full

Protecting the Environment

GRI 103-2

The management approach and its components

Full

Protecting the Environment

GRI 304-2

Significant impacts of activities, products, and services on biodiversity

Full

Protecting the Environment

6. Clean water and sanitation

GRI 304-4

Total number of IUCN Red List species and national conservation list species with habitats in areas affected by the operations of the organization, by level of extinction risk

Full

Protecting the Environment

6. Clean water and sanitation
15. Life on land

GRI 305: Emissions

GRI 103-1

Explanation of the material topic and its boundaries

Full

Protecting the Environment

GRI 103-2

The management approach and its components

Partial

Protecting the Environment

GRI 305-1

Direct (Scope 1) GHG emissions

Full

Protecting the Environment

3. Good health and well-being
13. Climate action
15. Life on land

GRI 305-7

Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions

Full

Protecting the Environment

3. Good health and well-being
13. Climate action
15. Life on land

GRI 306: Effluents and waste

GRI 103-1

Explanation of the material topic and its boundaries

Full

Protecting the Environment

GRI 103-2

The management approach and its components

Full

Protecting the Environment

GRI 306-1

Water discharge by quality and destination

Partial

Appendix 5. Key performance indicators 2014-2017

3. Good health and well-being
6. Clean water and sanitation

GRI 306-2

Total weight of hazardous waste by type and disposal method

Full

Protecting the Environment

3. Good health and well-being
6. Clean water and sanitation

GRI 307: Environmental Compliance

GRI 307-1

Total monetary value of significant fines and non-monetary sanctions for non-compliance with environmental laws

Full

No fines or environmental damage claims were imposed on the Company

16. Peace and justice

GRI 400: Social topics

GRI 401: Employment

GRI 103-2

The management approach and its components

Full

Caring for People

GRI 401-2

Benefits provided to full-time employees that are not provided to temporary or part-time employees

Full

Caring for People

8. Decent work and economic growth

GRI 402: Labor/Management Relations

GRI 103-2

The management approach and its components

Partial

Caring for People

GRI 402-1

Minimum notice periods regarding operational changes and whether they are indicated in collective bargaining agreements

Full

Caring for People

8. Decent work and economic growth

GRI 403: Occupational Health and Safety

GRI 103-1

Explanation of the material topic and its boundaries

Full

Improving safety culture

GRI 103-2

The management approach and its components

Full

Improving safety culture

GRI 403-2

Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities

Full

Improving safety culture

3. Good health and well-being
8. Decent work and economic growth

GRI 403-3

Workers with high incidence or high risk of diseases related to their occupation

Full

Improving safety culture

3. Good health and well-being

GRI 403-4

Health and safety topics covered in formal agreements with trade unions

Full

Health and safety topics are covered in formal agreements with trade unions pursuant to applicable laws of Ukraine

8. Decent work and economic growth

GRI 404: Training and education

GRI 103-2

The management approach and its components

Full

Caring for People

GRI 404-1

Average hours of training per year per employee

The indicator was restated, as the Company has a well-established training accounting system in place based on man-courses measurement.

Caring for People

4. Quality education 5. Gender equality 8. Decent work and economic growth

GRI 405: Diversity and equal opportunities

GRI 103-2

The management approach and its components

Full

Caring for People

GRI 405-1

Diversity of governance bodies and employees with the breakdown by gender, age group, minority or other indicators of diversity

Partial

Caring for People

5. Gender equality
8. Decent work and economic growth

GRI 406: Non-discrimination

GRI 406-1

Incidents of discrimination and corrective actions taken

Full

No discrimination incidents registered

5. Gender equality
8. Decent work and economic growth
16. Peace and justice

GRI 408: Child labor

GRI 408-1

Operations and suppliers at significant risk for incidents of child labor and measures taken by the organization in the reporting period intended to contribute to the effective abolition of child labor

Full

Irrelevant Pursuant to applicable laws of Ukraine, child labor and forced labor are prohibited. The Company has no operations in countries at significant risk of human rights violations, in particular child labor or forced labor.

8. Decent work and economic growth
16. Peace and justice

GRI 409: Forced or compulsory labor

GRI 409-1

Operations and suppliers at significant risk for incidents of forced or compulsory labor and measures taken by the organization in the reporting period intended to contribute to the effective abolition of forced or compulsory labor

Full

Irrelevant Pursuant to applicable laws of Ukraine, child labor and forced labor are prohibited. The Company has no operations in countries at significant risk of human rights violations, in particular child labor or forced labor.

8. Decent work and economic growth

GRI 411: Rights of indigenous peoples

GRI 411-1

Incidents of violations involving rights of indigenous peoples and remediation measures taken

Full

Irrelevant for the Company

GRI 413: Local communities

GRI 103-2

The management approach and its components

Full

Caring for People

GRI 413-1

Percentage of operations with implemented local community engagement, impact assessments, and development programs

Full

Caring for People

GRI 413-2

Operations with significant actual and potential negative impacts on local communities

Full

Caring for People

1. No poverty

GRI 419: Socioeconomic compliance

GRI 419-1

Monetary value of significant fines for non-compliance with laws and regulations in the social and economic area

Full

No fines or environmental damage claims were imposed on the Company