Table of Contents of the Athens Exchange ESG Reporting Guide

Environmetal
ID Metric Title Unit Reference to GRI Standards, Section within the Report, Corporate Site External Assurance

C-E1

Scope 1 emissions

3,842,390.54 tn CO2 eq (verified 3,617,896 tn CO2 eq for 3 refineries under EU ETS)

305-1

V

C-E1

GHG intensity of Scope 1 emissions

0.000300 tn CO2 eq / € net turnover

305-1

V

C-E2

Scope 2 emissions

336,104.79 tn CO2 eq (market-based)

305-2

V

C-E2

GHG intensity of Scope 2 emissions

0.000026 tn CO2 eq / € net turnover

305-2

V

C-E3

Energy consumption and production

15,156,898.825 MWh (54,564,835.77 GJ)

Climate Change – Mitigation and Adaptation , 302-1

V

C-E3

Percentage of electricity consumed

5.67%

Climate Change – Mitigation and Adaptation, 302-1

V

C-E3

Percentage of renewable energy consumed

2.33%

Climate Change – Mitigation and Adaptation, 302-1

V

C-E3

Total amount of energy produced

1,109,451.91 MWh (3,994,026.876 GJ) (total self-generated energy and energy production from RES are included)

Climate Change – Mitigation and Adaptation, 302-1

V

C-E3

Percentage of renewable energy produced

59.3%

Climate Change – Mitigation and Adaptation, 302-1

V

A-E1

Scope 3 emissions

54,791,139 tn CO2 eq

305-3

V

A-E1

GHG intensity of Scope 3 emissions

0.004280 tn CO2 eq / € net turnover

305-3

V

A-E2

Climate change risks and opportunities

201-2

V

A-E3

Waste management

13,796.08 tn

306-3, 306-4, 306-5

V

A-E3

Waste management – Total amount of non-hazardous waste

11,221.28 tn

306-3, 306-4, 306-5

V

A-E3

Percentage of waste by type of treatment (Recycling)

86.58%

306-3, 306-4, 306-5

V

A-E3

Percentage of waste by type of treatment (Composting)

Ν/Α

306-3, 306-4, 306-5

V

A-E3

Percentage of waste by type of treatment (Incineration)

0.005%

306-3, 306-4, 306-5

V

A-E3

Percentage of waste by type of treatment (Landfill)

13.42%

306-3, 306-4, 306-5

V

A-E4

Effluent Discharge

7,525,965.55 m3

303-2, 303-4

V

Α-Ε5

Biodiversity sensitive areas

304-1, 304-2

V

SS-E1

Emission strategy

Climate Change –Mitigation and Adaptation, Air Quality and Natural Resource Management/ Air Quality

V

SS-E2

Air pollutant emissions

2,377,689.0 kg

305-7

V

SS-E2

Air pollutant emissionsν (SO2)

4,145,427.0 kg

305-7

V

SS-E2

Air pollutant emissions (VOC)

1,505,152.9 kg

305-7

V

SS-E2

Air pollutant emissions (PM10)

114,851.0 kg

305-7

V

SS-E3

Water consumption- Total volume of water withdrawn for consumption purposes

i. Surface waters

ii. Ground waters

iii. Marine waters

iv. Water supply network

v. Other sources

14,420,236.70 m3

i. 51,454.00 m3

ii. 307,984.00 m3

iii. 2,436,801.50 m3

iv. 11,622,857.20 m3

v. 1,140.00 m3

303-1, 303-3, 303-4, 303-5

V

SS-E3

Water consumption – Total volume of water consumed

6,894,271.15 m3

303-1, 303-3, 303-4, 303-5

V

SS-E3

Water consumption – Total amount of water recycled

31%

303-1, 303-3, 303-4, 303-5

V

Social
ID Metric Title Unit Reference to GRI Standards, Section within the Report, Corporate Site External Assurance

C-S1

Stakeholder engagement

2-29

V

C-S2

Female employees

20.49%

405-1

V

C-S3

Female employees in management positions

22.39%

405-1

V

C-S4

Employee turnover

3.12%

401-1

V

C-S4

Employee turnover – Involuntary turnover

0.41%

401-1

V

C-S5

Employee training- Average training hours of employees in the top 10% of employees by total compensation

30.1 hours

404-1

V

C-S5

Employee training – Average training hours of employees in the bottom 90% of employees by total compensation

37.2 hours

404-1

V

C-S6

Human rights policy

2-23

V

C-S7

Collective bargaining agreements

82.39%

2-30, 407-1

V

C-S8

Supplier assessment

2-24, 308-1, 414-1

V

Α-S1

Sustainable economic activity

0.419%

V

Α-S1

Sustainable economic activity – Percentage of sustainable CapEx

12.957%

201-2

V

Α-S1

Sustainable economic activity – Percentage of sustainable OpEx

5.731%

201-2

V

Α-S2

Employee training expenditure

€961,746

404-1

V

Α-S3

Gender pay gap

24.29%

405-2

V

Α-S4

CEO pay ratio

24:1

2-21Remuneration Report

V

SS-S6

Health and safety performance

53

403-9, 403-10

V

SS-S6

Health and safety performance – Number of fatalities

0

403-9, 403-10

V

SS-S6

Health and safety performance – Accident frequency rate

0.49

403-9, 403-10

V

SS-S6

Health and safety performance – Accident severity rate

7.94

403-9, 403-10

V

Governance
ID Metric Title Unit Reference to GRI Standards,
Section within the Report, Corporate Site
External Assurance

C-G1

Board composition

25%

2-9, 2-10, 2-11, 2-15, Suitability Policy

V

C-G1

Board composition – Percentage of non-executive board members

81.8%

2-9, 2-10, 2-11, 2-15, Suitability Policy

V

C-G1

Board composition – Percentage of both non-executive and independent board members

36%

2-9, 2-10, 2-11, 2-15, Suitability Policy

V

C-G2

Sustainability oversight

2-9, 2-12, 2-13, 2-14

V

C-G3

Materiality

2-14, 3-1, 3-2, 3-3

V

C-G4

Sustainability policy

2-22

V

C-G5

Business ethics policy

2-23, 205-1, 205-2, 205-3, 206-1

V

C-G6

Data security policy

418-1

V

Α-G1

Business model

2-6, Group Activities and Strategy/ Business model

V

Α-G2

Business ethics violations

0€

205-3, 206-1

V

Α-G3

ESG targets

2-22, 3-3, Contribution to Sustainable Development Goals

V

Α-G4

Variable pay

19.14%

2-19

V

Α-G5

External assurance

2-5

V

SS-G2

Critical risk management

Risk Prevention and Management/ Critical Incident Risk Management

V

Πρότυπα Βιωσιμότητας & Διασφάλιση Ελληνικός Κώδικας Βιωσιμότητας