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

About the Company: Performance highlights

Personnel development: Personnel structure and turnover

102-8 Information on employees and other workers

Personnel development

Annexes

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

Sustainability risks

Environmental management

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),
the Russian Anti-Corruption Charter for Business, and others

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)

Sustainability risks

Annual Report: Strategy, Risk management

3 Ethics and integrity
102-16 Values, principles, standards, and norms of behaviour

Corporate culture

Ensuring equal rights for employees

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

Board of Directors

Annual Report: Board of Directors

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
102-28 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

Sustainability risks

Annual Report: Risk management

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

Board of Directors

Management Board

102-36 Process for determining remuneration

Board of Directors

Management Board

5 Stakeholder engagement
102-40 List of stakeholder groups Stakeholder engagement
102-41 Collective bargaining agreements

Stakeholder engagement

Social support

102-42 Identifying and selecting stakeholders Material topics
102-43 Approach to stakeholder engagement Stakeholder engagement
102-44 Key topics and concerns raised

Material topics

Stakeholder engagement

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

Personnel development: management approach

Health and safety: management approach

103-3 Evaluation of the management approach

Sustainable development management: management approach

Environmental management: management approach

Climate action: management approach

Personnel development: management approach

Health and safety: 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

Wages

Annexes

203 Indirect Economic Impacts 2016
203-1 Infrastructure investments and services supported

Local communities and charity: Contribution to local communities

Annual Report: Investment activities

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

Responsible tax policy

Annual Report: 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

Climate action: Energy efficiency

Annexes

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

Water resources: Wastewater discharge

Annexes

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

Action plan to protect Lake Baikal

Biodiversity conservation

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

Waste generation

Annexes

306-4 Waste diverted from disposal Partially disclosed. No breakdown for hazardous and non-hazardous waste is provided

Waste generation

Annexes

306-5 Waste directed to disposal Partially disclosed. No breakdown for hazardous and non-hazardous waste is provided

Waste generation

Annexes

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

Personnel development: Personnel structure and turnover

Annexes

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

Personnel development: Social support

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
GRI 405 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