GRI Content Index

Clicking on the links will take you to the corresponding page of this Report.

Tables’ Reference Symbols

the 2023 Annual Report
the 2023 Annual Financial Report
the Group’s Code of Conduct
Corporate Site
the Group’s Internal Labor Regulations (available only at intranet)

General Disclosures 2021

Disclosure	Description	Location	Omission			GRI Sector Standard Ref. No.	Ext. Assurance
Disclosure	Description	Location	Requirement(s) Omitted	Reason	Explanation	GRI Sector Standard Ref. No.	Ext. Assurance
2-1	Organizational details	Group Activities & Strategy/ The Group at a Glance, Report Methodology, Contact pp. 60-61, 160-163, 189 and cover photo p. 157	*	*	*	*	V
2-2	Entities included in the organization’s sustainability reporting	Report Methodology pp. 161-163					V
2-3	Reporting period, frequency and contact point	Report Methodology Contact					V
2-4	Restatements of information	Report Methodology					V
2-5	External assurance	Report Methodology, Independent Auditor’s Verification Report					V
2-6	Activities, value chain and other business relationships	Group Activities & Strategy/ Business Model & Value Chain, Group Activities, Seamless Energy Availability and Accessibility/ Accessibility of Products and Services, Report Methodology pp. 24-25, 42-73 pp. 12-20, 174-181, 184-219, 257-273					V
2-7	Employees	Our People/ Employee Attraction, Training, Development and Retention					V
2-8	Workers who are not employees		2-8a	Not applicable	The employees of the third-party companies-external partners are not controlled by the Group.
2-9	Governance structure and composition	Corporate Governance & Transparency/ Corporate Governance Structure pp. 120-157 pp. 49, 60-79 Investor Relations/ Corporate Governance/ Board of Directors, Policies & Regulations (Articles of Association, Bylaws -Internal Regulations: pp. 10, 12-15)					V
2-10	Nomination and selection of the highest governance body	pp. 49, 60-79 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: pp. 13,15, Suitability Policy), BoD Committees (Terms of Reference of Nomination Committee)					V
2-11	Chair of the highest governance body	p. 130 pp. 61, 173 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: pp. 19, 25, 30, Suitability Policy)					V
2-12	Role of the highest governance body in overseeing the management of impacts	Group Activities & Strategy/ Group Strategy, Sustainable Development/ Double Materiality Analysis, Stakeholder Engagement, Our People, Corporate Governance & Transparency/ Corporate Governance Structure pp. 129-147 pp. 46-91 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: pp. 10-14, 18, 21)					V
2-13	Delegation of responsibility for managing impacts	Sustainable Development/ Double Materiality Analysis pp. 72-73, 81 Investor Relations/ Corporate Governance/ Policies & Regulations (Articles of Association, Bylaws -Internal Regulations: pp. 12-14)					V
2-14	Role of the highest governance body in sustainability reporting	Message to Stakeholders, Sustainable Development/ Double Materiality Analysis, Corporate Governance & Transparency/ Corporate Responsibility Structure					V
2-15	Conflicts of interest	Sustainable Development/ Double Materiality Analysis, Climate Change – Mitigation and Adaptation, Health and Safety, Seamless Energy Availability and Accessibility pp. 120-127 pp. 46-65 p. 17 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: pp. 6-8, 25-26)					V
2-16	Communication of critical concerns	Sustainable Development/ Double Materiality Analysis, Risk Prevention and Management/ Internal Audit pp. 71-73, 80-91					V
2-17	Collective knowledge of the highest governance body	pp. 132, 148-157 pp. 80-91, 157-159 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: p. 16, Suitability Policy)					V
2-18	Evaluation of the performance of the highest governance body	Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency pp. 71, 73-74 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: pp. 15-17, 31, Suitability Policy)					V
2-19	Remuneration policies	pp. 76-78 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: p. 13, Remuneration Policy of BoD Members, BoD Remuneration Report), BoD Committees (Terms of Reference of the Remuneration and Succession Planning Committee)					V
2-20	Process to determine remuneration	pp. 70-71, 76-78 Investor Relations/ Corporate Governance/ Policies & Regulations (Bylaws -Internal Regulations: p. 13, Remuneration Policy of BoD Members, BoD Remuneration Report), BoD Committees (Terms of Reference of the Remuneration and Succession Planning Committee)					V
2-21	Annual total compensation ratio						V
2-22	Statement on sustainable development strategy	Message to Stakeholders Sustainable Development pp. 6-11, 12-19 pp. 92-94					V
2-23	Policy commitments	Message to our Stakeholders, Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency pp. 11-12					V
2-24	Embedding policy commitments	Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency p. 29					V
2-25	Processes to remediate negative impacts	Sustainable Development/ Double Materiality Analysis, Climate Change – Mitigation and Adaptation, Health and Safety, Seamless Energy Availability and Accessibility					V
2-26	Mechanisms for seeking advice and raising concerns	Our People, Seamless Energy Availability and Accessibility/ Quality and Safety of Products and Services, Corporate Governance and Transparency, Business Ethics, Compliance and Transparency					V
2-27	Compliance with laws and regulations						V
2-28	Membership associations	Sustainable Development/ Membership in Organisations					V
2-29	Approach to stakeholder engagement	Sustainable Development/ Stakeholder Engagement					V
2-30	Collective bargaining agreements	Our People/ Human Rights and Equal Opportunities for Employees and Partners					V

Material Topics

Disclosure	Description	Location	Omission			GRI Sector Standard Ref. No.	Ext. Assurance
Disclosure	Description	Location	Requirement(s) Omitted	Reason	Explanation	GRI Sector Standard Ref. No.	Ext. Assurance
Methodology
3-1	Process to determine material topics	Sustainable Development/ Double Materiality Analysis					V
3-2	List of material topics	Sustainable Development/ Double Materiality Analysis					V
Climate Change
3-3	Management of material topic	Climate Change – Mitigation and Adaptation/ The Group’s Approach				11.1.1	V
201-2	Financial implications and other risks and opportunities due to climate change	Climate Change – Mitigation and Adaptation/ The Group’s Approach pp. 108-151				11.2.2	V
302-1	Energy consumption within the organisation	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions				11.1.2	V
302-2	Energy consumption outside of the organisation (downstream & upstream)	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions				11.1.3	V
302-3	Energy Intensity	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions, Energy Production and Storage from Renewable Sources				11.1.4	V
302-4	Reduction of energy consumption	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions, Energy Production and Storage from Renewable Sources					V
302-5	Reductions in energy requirements of products and services	Climate Change – Mitigation and Adaptation/ Promotion of Sustainable Products					V
305-1	Direct (Scope 1) GHG emissions	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions				11.1.5	V
305-2	Energy indirect (Scope 2) GHG emission	Climate Change– Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions				11.1.6	V
305-3	Other indirect (Scope 3) GHG emissions	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions				11.1.7	V
305-4	GHG emissions intensity	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions				11.1.8	V
305-5	Reduction of GHG emissions	Climate Change – Mitigation and Adaptation/ Reduction of Energy Consumption and Greenhouse Gas Emissions				11.2.3	V
308-1	New suppliers that were screened using environmental criteria	Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency/ Supply Chain Sustainable Management					V
308-2	Negative environmental impacts in the supply chain and actions taken	Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency/ Supply Chain Sustainable Management					V
Pollution of Atmosphere
3-3	Management of material topics	Air Quality and Natural Resource Management/ The Group’s Approach				11.3.1	V
305-6	Emissions of ozone-depleting substances (ODS)						V
305-7	NO_x, SΟ₂ and other significant air emissions	Air Quality and Natural Resource Management/ Air Quality				11.3.2	V
Energy (access and availability) & Mobility
3-3	Management of material topics	Seamless Energy Availability & Accessibility/ The Group’s Approach					V
416-1	Assessment of the health and safety impacts of product and service categories	Seamless Energy Availability & Accessibility/ Quality and Safety of Products and Services				11.3.3	V
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services						V
417-1	Requirements for product and service information and labeling	Seamless Energy Availability & Accessibility/ Quality and Safety of Products and Services					V
417-2	Incidents of non-compliance concerning product and service information and labeling	Seamless Energy Availability & Accessibility/ Quality and Safety of Products and Services					V
417-3	Incidents of non-compliance concerning marketing communications						V
Health, Safety and Wellbein
3-3	Management of material topics	Health & Safety/ The Group’s Approach				11.9.1	V
403-1	Occupational health and safety management system	Health & Safety				11.9.2	V
403-2	Hazard identification, risk assessment and incident investigation	Health & Safety				11.9.3	V
403-3	Occupational health services	Our People/ Human rights and equal opportunities for employees and partners				11.9.4	V
403-4	Worker participation, consultation and communication on occupational health and safety	Health & Safety				11.9.5	V
403-5	Worker training on occupational health and safety	Health & Safety/ Health and Safety Training Program				11.9.6	V
403-6	Promotion of worker health	Our People/ Human rights and equal opportunities for employees and partners				11.9.7	V
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Health & Safety				11.9.8	V
403-8	Workers covered by an occupational health and safety management system	Health & Safety				11.9.9	V
403-9	Work-related injuries	Health & Safety				11.9.10	V
403-10	Work-related ill health	Health & Safety				11.9.11	V
Economic Impact
3-3	Management of material topics	Value Creation/ The Group’s Approach				11.14.1	V
201-1	Direct economic value generated and distributed	Value Creation/ Value Creation in the Economy and Employment				11.14.2	V
201-4	Financial assistance received from government	Group Activities and Strategy/ The Group at a Glance				11.21.3	V
202-2	Proportion of senior management hired from local community					11.14.3	V
203-1	Infrastructure investments and services supported	Value Creation/ Value Creation in Society through Corporate Responsibility Actions				11.14.4	V
203-2	Significant indirect economic impacts	Sustainable Development/ Double Materiality Analysis, Climate Change – Mitigation and Adaptation, Value Creation/ Value Creation in the Economy and Employment				11.14.5	V
204-1	Proportion of spending on local suppliers	Value Creation/ Value Creation in the Economy and Employment				11.14.6	V
413-1	Operations with local community engagement, impact assessments and development programs	Sustainable Development/ Double Materiality Analysis, Value Creation/ Value Creation in the Local Community, Risk Prevention and Management/ Critical Incident Risk Management				11.15.2	V
413-2	Operations with significant actual or potential negative impacts on local communities	Sustainable Development/ Double Materiality Analysis, Climate Change – Mitigation and Adaptation, Value Creation, Health & Safety, Risk Prevention and Management/ Critical Incident Risk Management				11.15.3	V

Other Topics

Disclosure	Description	Location	Omission			GRI Sector Standard Ref. No.	Ext. Assurance
Disclosure	Description	Location	Requirement(s) Omitted	Reason	Explanation	GRI Sector Standard Ref. No.	Ext. Assurance
Circular Economy Principles: Sustainable Water & Waste Management
301-1	Materials used by weight or volume						V
301-2	Recycled input materials used						V
301-3	Reclaimed products and their packaging materials						V
303-1	Interactions with water as a shared resource	Air Quality and Natural Resource Management/ Circular Economy Principles: Sustainable Water & Waste Management				11.6.2	V
303-2	Management of water discharge-related impacts	Air Quality and Natural Resource Management/ Circular Economy Principles: Sustainable Water & Waste Management				11.6.3	V
303-3	Water withdrawal					11.6.4	V
303-4	Water discharge					11.6.5	V
303-5	Water consumption					11.6.6	V
306-1	Waste generation and significant waste-related impacts	Air Quality and Natural Resource Management/ Circular Economy Principles: Sustainable Water & Waste Management				11.5.2	V
306-2	Management of significant waste-related impacts	Air Quality and Natural Resource Management/ Circular Economy Principles: Sustainable Water & Waste Management					V
306-3	Waste generated					11.5.4	V
306-4	Waste diverted from disposal					11.5.5	V
306-5	Waste directed to disposal					11.5.6	V
Biodiversity and Ecosystems
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	Air Quality and Natural Resource Management/ Biodiversity and Ecosystems				11.4.2	V
304-2	Significant impacts of activities, products and services on biodiversity	Air Quality and Natural Resource Management/ Biodiversity and Ecosystems				11.4.3	V
304-3	Habitats protected or restored					11.4.4	V
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Air Quality and Natural Resource Management/ Biodiversity and Ecosystems				11.4.5	V
Employee Attraction, Training, Development and Retention
201-3	Defined benefit plan obligations and other retirement plans	Our People/ Employee Attraction, Training, Development and Retention					V
202-1	Ratios of standard entry level wage by gender compared to local minimum wage		202-1b	Information unavailable	Not aware of the compensation and wages of workers who are not employees. These workers are not controlled by the Group (GRI 2-8a).
401-1	New employee hires and employee turnover	Our People/ Employee Attraction, Training, Development and Retention				11.10.2	V
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Our People/ Employee Attraction, Training, Development and Retention				11.10.3	V
401-3	Parental leave					11.10.4	V
402-1	Minimum notice periods regarding operational changes					11.10.5	V
404-1	Average hours of training per year per employee	Our People/ Employee Attraction, Training, Development and Retention				11.10.6	V
404-2	Programs for upgrading employee skills and transition assistance programs	Our People/ Employee Attraction, Training, Development and Retention				11.10.7	V
404-3	Percentage of employees receiving regular performance and career development reviews	Our People/ Employee Attraction, Training, Development and Retention					V
Human Rights and Equal Opportunities for Employees and Partners
405-1	Diversity of governance bodies and employees	Our People/ Human Rights and Equal Opportunities for Employees and Partners, Corporate Governance & Transparency/ Corporate Governance Structure pp. 146				11.11.5	V
405-2	Ratio of basic salary and remuneration of women to men					11.11.6	V
406-1	Incidents of discrimination and corrective actions taken					11.11.7	V
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Our People/ Human Rights and Equal Opportunities for Employees and Partners				11.13.2	V
408-1	Operations and suppliers at significant risk for incidents of child labor	Our People/ Human Rights and Equal Opportunities for Employees and Partners					V
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labour	Our People/ Human Rights and Equal Opportunities for Employees and Partners				11.12.2	V
410-1	Security personnel trained in human rights policies or procedures					11.18.2	V
414-1	New suppliers that were screened using social criteria					11.10.8	V
414-2	Negative social impacts in the supply chain and actions taken					11.10.9	V
Business Ethics, Compliance and Transparency
205-2	Communication and training on anti-corruption policies and procedures	Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency				11.20.3	V
205-3	Confirmed incidents of corruption and actions taken					11.20.4	V
206-1	Legal actions for anticompetitive behaviour, anti-trust, and monopoly practices					11.19.2	V
207-1	Approach to tax	Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency UK Tax Strategy Report				11.21.4	V
207-2	Tax governance, control, and risk management	Corporate Governance & Transparency/ Business Ethics, Compliance and Transparency				11.21.5	V
207-3	Stakeholder engagement and management of concerns related to tax					11.21.6	V
207-4	Country-by-country reporting					11.21.7	V
415-1	Political contributions					11.22.2	V
Risk Prevention and Management
205-1	Operations assessed for risks related to corruption	Risk Prevention and Management/ Internal Audit				11.20.2	V
306-3	Total number and volume of significant spills	Risk Prevention and Management/ Critical Incident Risk Management				11.8.2	V

Additional Sector Disclosures	Number of process safety events, per business activity	Risk Prevention and Management/ Critical Incident Risk Management				11.8.3	V
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Risk Prevention and Management/ Information and Information Systems Security					V

GRI 11 Oil & Gas Sector 2021 topics judged non-material
Topic	Explanation
GRI 11: Oil and Gas Sector 2021	These topics were considered to be non-material according to the results of the double materiality analysis (see GRI 3-1 και 3-2). However, HELLENiQ ENERGY monitors them over time and includes the relevant GRI disclosures above.
Waste
Water and effluents
Biodiversity
Employment practices
Non-discrimination and equal opportunity
Forced labor and modern slavery
Freedom of association and collective bargaining
Conflict and security
Anti-competitive behavior
Anti-corruption
Payments to governments
Public policy
Closure and rehabilitation	HELLENiQ ENERGY is not in the process of completing any activity or relocating infrastructure. In addition, it is not currently active in the oil extraction field.
Rights Of Indigenous People	HELLENiQ ENERGY does not operate in areas adjacent to indigenous communities, so no incidents of violation of their rights has been occured or been reported.
Conflict and security	HELLENiQ ENERGY does not operate in countries and / or regions where there are political and / or social unrest, in order to pose security risks to its people and facilities.

* A gray cell indicates something that does not apply. This only relates to the “Omission” and “GRI Sector Standard ref. no.” columns.

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