GRI content index
| GRI standard | Comments | Report section | ||
|---|---|---|---|---|
| GRI 102 | General Disclosures 2016 | |||
| 1 | Organisational profile | |||
| 102-1 | Organisational profile | About the report | ||
| 102-2 | Activities, brands, products, and services | About the Company | ||
| 102-3 | Location of headquarters | Contact details | ||
| 102-4 | Location of operations | About the Company: Geography of operations | ||
| 102-5 | Ownership and legal form | About the Company | ||
| 102-6 | Markets served | About the Company: Geography of operations | ||
| 102-7 | Scale of the organisation | |||
| 102-8 | Information on employees and other workers | |||
| 102-9 | Supply chain | The Company discloses procurement information only | Procurement management | |
| 102-10 | Significant changes to the organisation or its supply chain | The Company discloses procurement information only | Procurement management | |
| 102-11 | Precautionary principle or approach | |||
| 102-12 | External initiatives | Annual Report: Foreign projects and international cooperation | ||
| 102-13 | Memberships of associations | The International Union of Railways (UIC), the Russian Union of Industrialists and Entrepreneurs (RSPP), | Also see the Annual Report: Foreign projects and international cooperation | |
| 2 | Strategy | |||
| 102-14 | Statement from senior decision-maker | Letter from the CEO and Chairman of the Management Board | ||
| 102-15 | Key impacts, risks, and opportunities | The Company’s contribution to the achievement of the UN Sustainable Development Goals (SDGs) | ||
| 3 | Ethics and integrity | |||
| 102-16 | Values, principles, standards, and norms of behaviour | |||
| 102-17 | Mechanisms for advice and concerns about ethics | Corporate culture | ||
| 4 | Corporate governance | |||
| 102-18 | Governance structure | Corporate governance | ||
| 102-19 | Delegating authority | Participation of the Board of Directors in sustainable development management | ||
| 102-21 | Consulting stakeholders on economic, environmental, and social topics | Stakeholder engagement | ||
| 102-24 | Nominating and selecting the highest governance body and its committees | Annual Report: Corporate governance | ||
| 102-25 | Conflicts of interest | Conflicts of interest | ||
| 102-26 | Role of highest governance body in setting purpose, values, and strategy | Annual Report: Corporate governance | ||
| | Evaluating the highest governance body’s performance | Annual Report: Corporate governance | ||
| 102-29 | Identifying and managing economic, environmental, and social impacts | Annual Report: Corporate governance | ||
| 102-30 | Effectiveness of risk management processes | |||
| 102-31 | Review of economic, environmental, and social topics | Letter from the CEO and Chairman of the Management Board The Company’s contribution to the achievement of the UN Sustainable Development Goals (SDGs) | ||
| 102-32 | Highest governance body’s role in sustainability reporting | About the report | ||
| 102-33 | Communicating critical concerns | Any critical concerns are addressed at meetings of the Board of Directors | Annual Report: Board of Directors | |
| 102-35 | Remuneration policies | |||
| 102-36 | Process for determining remuneration | |||
| 5 | Stakeholder engagement | |||
| 102-40 | List of stakeholder groups | Stakeholder engagement | ||
| 102-41 | Collective bargaining agreements | |||
| 102-42 | Identifying and selecting stakeholders | Material topics | ||
| 102-43 | Approach to stakeholder engagement | Stakeholder engagement | ||
| 102-44 | Key topics and concerns raised | |||
| 6 | Reporting practice | |||
| 102-45 | Entities included in the consolidated financial statements | About the report | ||
| 102-46 | Defining report content and topic boundaries | About the report | ||
| 102-47 | List of material topics | Material topics | ||
| 102-48 | Restatements of information | No significant restatements of information from the 2020 reporting were made during preparation of this Report | ||
| 102-49 | Changes in reporting / Significant changes in the list of material topics | No significant restatements of information from the 2020 reporting were made during preparation of this Report | Material topics | |
| 102-50 | Reporting period | About the report | ||
| 102-51 | Date of most recent report | About the report | ||
| 102-52 | Reporting cycle | About the report | ||
| 102-53 | Contact point for questions regarding the report | Contact details | ||
| 102-54 | Claims of reporting in accordance with the GRI Standards | About the report | ||
| 102-55 | GRI content index | GRI content index | ||
| 102-56 | External assurance | About the report | ||
| 103 | Management Approach 2016 | |||
| 103-1 | Material topics and boundaries | Material topics | ||
| 103-2 | Management approach and its components | Sustainable development management: management approach Environmental management: management approach Climate action: management approach | ||
| 103-3 | Evaluation of the management approach | Sustainable development management: management approach Environmental management: management approach Climate action: management approach | ||
| 201 | Economic Performance 2016 | |||
| 201-3 | Defined benefit plan obligations and other retirement plans | Corporate pension system | ||
| 202 | Market Presence 2016 | |||
| 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | Partially disclosed | ||
| 203 | Indirect Economic Impacts 2016 | |||
| 203-1 | Infrastructure investments and services supported | Local communities and charity: Contribution to local communities | ||
| 204 | Procurement practices 2016 | |||
| 204-1 | Proportion of spending on local suppliers across significant locations of operation | Procurement management: Import substitution | ||
| 205 | Anti-corruption 2016 | |||
| 205-1 | Operations assessed for risks related to corruption | Sustainability risks Anti-corruption | ||
| 205-2 | Communication and training about anticorruption policies and procedures | Anti-corruption: Zero tolerance for corruption | ||
| 205-3 | Confirmed incidents of corruption and actions taken | Anti-corruption: Anti-corruption hotline | ||
| 207 | Tax 2019 | |||
| 207-1 | Approach to tax | Responsible tax policy | ||
| 207-2 | Tax governance, control and risk management | |||
| 207-3 | Stakeholder engagement and management concerns related to tax | Responsible tax policy | ||
| 302 | Energy 2016 | |||
| 302-1 | Energy consumption within the organisation | |||
| 302-2 | Energy consumption outside of the organisation | Reporting not required by law | ||
| 302-3 | Energy intensity | Climate action: Energy efficiency | ||
| 302-4 | Reduction of energy consumption | Climate action: Energy efficiency | ||
| 303 | Water and Effluents 2018 | |||
| 303-2 | Management of water discharge-related impacts | Water resources | ||
| 303-4 | Water discharge | |||
| 303-5 | Water consumption | Water resources: Water consumption | ||
| GRI 304 | Biodiversity 2016 | |||
| 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Russian Railways does not own, lease or manage any operational sites in areas of natural value or specially protected areas | ||
| 304-2 | Significant impacts of activities, products, and services on biodiversity | No significant direct or indirect impact of Russian Railways on sensitive ecosystems and biodiversity was recorded in the reporting period | Biodiversity conservation | |
| 304-3 | Habitats protected or restored | |||
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | Russian Railways does not keep record of the IUCN Red List species and national conservation list species with habitats in areas affected by its operations due to its vast geographical presence | ||
| GRI 305 | Emissions 2016 | |||
| 305-1 | Direct (Scope 1) GHG emissions | Climate action: GHG emissions | ||
| 305-2 | Energy indirect (Scope 2) GHG emissions | Climate action: GHG emissions | ||
| 305-3 | Other indirect (Scope 3) GHG emissions | The Company currently does not calculate any indirect GHG emissions associated with the purchase of construction materials, rolling stock and supplies, as well as any other goods (Scope 3) | ||
| 305-4 | GHG emissions intensity | Climate action: GHG emissions | ||
| 305-5 | Reduction of GHG emissions | Climate action: GHG emissions | ||
| 305-7 | Nitrogen oxides (NOX), sulphur oxides (SOX), and other significant air emissions | Partially disclosed | Air protection | |
| GRI 306 | Waste 2020 | |||
| 306-1 | Waste generation and significant waste-related impacts | Waste generation | ||
| 306-2 | Management of significant waste-related impacts | Waste generation | ||
| 306-3 | Waste generated | |||
| 306-4 | Waste diverted from disposal | Partially disclosed. No breakdown for hazardous and non-hazardous waste is provided | ||
| | Waste directed to disposal | Partially disclosed. No breakdown for hazardous and non-hazardous waste is provided | ||
| GRI 307 | Environmental Compliance 2016 | |||
| 307-1 | Non-compliance with environmental laws and regulations | |||
| GRI 401 | Employment 2016 | |||
| 401-1 | New employee hires and employee turnover | |||
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Benefits provided to employees do not depend on their status or employment terms | ||
| GRI 403 | Occupational Health and Safety 2018 | |||
| 403-1 | Occupational health and safety management system | Health and safety: management approach | ||
| 403-2 | Hazard identification, risk assessment, and incident investigation | Health and safety | ||
| 403-3 | Occupational health services | Health and safety | ||
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | Health and safety | ||
| 403-5 | Worker training on occupational health and safety | Health and safety: Health and safety training for employees | ||
| 403-6 | Promotion of worker health | Health and safety: Working conditions and occupational safety improvement | ||
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Health and safety: Working conditions and occupational safety improvement | ||
| 403-9 | Work-related injuries | Health and safety | ||
| 403-10 | Work-related ill health | Health and safety: Work-related ill health | ||
| GRI 404 | Training and Education 2016 | |||
| 404-1 | Average hours of training per year per employee | Personnel development: Employee training and development | ||
| 404-2 | Programmes for upgrading employee skills and transition assistance programmes | Personnel development: Employee training and development | ||
| 404-3 | Percentage of employees receiving regular performance and career development reviews | Personnel development: Employee training and development | ||
| | Diversity and Equal Opportunity 2016 | |||
| 405-1 | Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity | Personnel development: Ensuring equal rights for employees Annexes | ||
| GRI 406 | Non-Discrimination 2016 | |||
| 406-1 | Incidents of discrimination and corrective actions taken | Russian Railways has rules in place to ensure non-discriminatory access of customers to transportation services. No incidents of discrimination were recorded in 2021 | Personnel development: Ensuring equal rights for employees | |
| GRI 408 | Child Labour 2016 | |||
| 408-1 | Operations and suppliers at significant risk for incidents of child labour | Russian Railways and its suppliers do not use child labour in their operations. No incidents involving the use of child labour were recorded by the Company in 2021 | ||
| GRI 409 | Forced or Compulsory Labour 2016 | |||
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour | No incidents involving the use of forced or compulsory labour were recorded by the Company in 2021 | ||
| GRI 411 | Rights of Indigenous Peoples 2016 | |||
| 411-1 | Incidents of violations involving rights of indigenous peoples | No incidents of violations involving rights of indigenous peoples were recorded by the Company in 2021 | ||
| GRI 413 | Local Communities 2016 | |||
| 413-1 | Operations with local community engagement, impact assessments, and development programmes | Partially disclosed. Russian Railways does not evaluate performance related to local community engagement | Local communities and charity | |
| GRI 415 | Public Policy 2016 | |||
| 415-1 | Political contributions | Pursuant to its Code of Business Ethics, Russian Railways does not finance or otherwise support any political parties and non-profit organisations engaged in political activities. The Company neither finances nor otherwise supports any individuals, including its employees, engaged in political activities | ||
| GRI 416 | Customer Health and Safety 2016 | |||
| 416-1 | Assessment of the health and safety impacts of product and service categories | Partially disclosed | Health and safety: Non-occupational injuries | |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Partially disclosed | Health and safety: Non-occupational injuries | |