Index of Sustainable Development Standards and Recommendations in the Report
Information contained in this Report has been prepared by the Gazprom Group to reflect the following:
- Guidelines of the Russian Ministry of Economic Development for the preparation of sustainable development reporting
- RUIE recommendations for the application of base performance indicators in corporate non-financial reporting
Standards recommended by national regulators for non-financial disclosure, including:
- Global Reporting Initiative’s Universal Standards for Sustainability Reporting
- Global Reporting Initiative’s Oil and Gas Sector Standard for Sustainability Reporting
- UNCTAD
- standards of the Sustainability Reporting Standards Board
General Indicators
Operating and financial indicators
- 1. Revenue
- A.1.1. Revenue
- EM-EP-000.A. Production of oil and natural gas
- 8. Share of goods, works, and services procured from Russian organizations in total procurements of goods, works, and services, %
- 9. Share of goods, works, and services procured from small and medium-sized businesses in total procurements of goods, works, and services from Russian organizations, %
- A.4.1. Percentage of local procurement
Mandatory payments
- 6. Total mandatory payments due (excluding fines and penalties)
- 7. Total mandatory payments made (excluding fines and penalties)
- 1.3. Taxes and other mandatory payments due
- А.2.1. Taxes and other payments to the Government
- 207–1. Approach to tax
- 207–2. Tax governance, control, and risk management
Innovations
- 4. Total expenditures on research and development
- A.3.3. Total expenditures on research and development
Product quality
Sustainability Management
Key approaches and documents
- 35. Sustainability policy and/or other relevant strategic documents in place
- 2–22. Statement on sustainable development strategy
- 2–23. Policy commitments
- 2–26. Mechanisms for seeking advice and raising concerns
- 2–29. Approach to stakeholder engagement
- 3–1. Process to determine material topics
- 3–2. List of material topics
- 39. Inclusion in sustainability (ESG) indices and ratings
Board of Directors
- 37. Number of members on the Board of Directors, including by age range
- 2–9. Governance structure and composition
- 2–10. Nomination and selection of the highest governance body
- 2–11. Chair of the highest governance body
- 2–12. Role of the highest governance body in overseeing the management of impacts
- 2–13. Delegation of responsibility for managing impacts
- 2–14. Role of the highest governance body in sustainability reporting
- 2–15. Conflicts of interest
- 2–16. Communication of critical concerns
- 2–17. Collective knowledge of the highest governance body
- D.1.3. Board members by age range
- 36. Number of Board of Directors meetings and attendance rate
- D.1.1. Number of board meetings and attendance rate
- 38. Number of meetings of the Audit Committee and attendance rate
- D.1.4. Number of meetings of audit committee and attendance rate
- 2–19. Remuneration policies
- 2–20. Process to determine remuneration
Anti-corruption
Employees
Employment and turnover
- 33. Employee turnover rate
- 3.1.1. Number of employees by region
- 3.1.2. Employee turnover
- 2–7. Employees
- 401–1 / 11.10.2. New employee hires and employee turnover
Employee pay
Social support for employees
- 28. Expenditure on preparing and holding social, sports and fitness, and healthcare events for employees and their families
- C.3.1. Expenditures on employee health and safety
- 1.8. Voluntary pension insurance
Personnel training
- 31. Average hours of training per year per employee
- 3.1.10. Hours of training per employee
- 404–1 / 11.10.6, 11.11.4. Average hours of training per year per employee
- C.2.1. Hours of employee training
Labor relations
- 32. Share of employees covered by the collective bargaining agreement
- 3.1.4. Coverage by the collective bargaining agreement
- 2–30. Collective bargaining agreements
- C.4.1. Share of employees covered by collective agreements
Equal opportunities
Health and Safety
Injury rates
- 29. Number of occupational injuries requiring one or more days off work and fatal injuries
- 3.1.5. Occupational injury rates
- 3.1.6. Number of fatal accidents
- 403–9 / 11.9.10. Work-related injuries
- C.3.2. Incidence rate of occupational injuries
Protection of employee health
Occupational safety expenses
Local Communities
Investments in local communities
- 34. Expenses associated with support for social programs targeting employees and their families
- 1.7. Community investment
- 203–1 / 11.14.4. Infrastructure investments and services supported
- A.3.2. Community investment
Interaction with local communities
- 3.3.1. Interaction with government agencies to address social tasks (social and economic development of regions of operation)
- 3.3.2. Interaction with non-profit and non-governmental organizations to address social tasks
Human rights protection and non-discrimination
Environmental Protection
Investments in environmental protection
- 21. Expenses associated with environmental protection activities
- 2.12. Investments in environmental protection assets
- А.3.1. Green investment
Environmental violations
GHG emissions
- 20. GHG emissions
- 2.5. GHG emissions
- 305–1 / 11.1.5. Direct (Scope 1) GHG emissions
- 305–2 / 11.1.6. Energy indirect (Scope 2) GHG emissions
- 305–4 / 11.1.8. GHG emissions intensity
- 305–5 / 11.2.3. Reduction of GHG emissions
- B.3.1. Greenhouse gas emissions (scope 1)
- B.3.2. Greenhouse gas emissions (scope 2)
- ЕМ-ЕР 110а.1/ЕМ-RM 110а.1/EM-MD-110a.1. Gross Scope 1 emissions
- ЕМ-ЕР 110а.2. Gross Scope 1 emissions breakdown
- ЕМ-ЕР 110а.3/ЕМ-RM 110а.2/ EM-MD-110a.2. Long-term and medium-term strategy to reduce direct GHG emissions
Energy
- 22. Consumption of renewable and low-carbon energy
- 2.2. Use of energy
- 2.2.1. Specific energy consumption in volume terms
- 302–1 / 11.1.2. Energy consumption within the organization
- 302–4. Reduction of energy consumption
- B.5.1. Share of renewable energy
Pollutant emissions
- 19. Mass of air pollutant emissions from stationary sources
- 2.6. Air pollutant emissions
- 305–7 / 11.3.2. Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
- EM-EP 120 a.1/ЕМ-RM 120 a.1/EM-MD 120 a.1. Air emissions of pollutants
Waste
- 17. Hazard classes I–V waste generation
- 18. Hazard classes I–V waste handling
- 2.8. Volume of waste
- 306–1 / 11.5.2. Waste generation
- 306–3 / 11.5.4. Waste generated
- 306–4 / 11.5.5. Waste diverted from disposal
- 306–5 / 11.5.6. Waste directed to disposal
- B.2.1. Waste generation
- B.2.3. Hazardous waste generation
- ЕМ-RM 150 а.1. Amount of hazardous waste generated, percentage recycled
Water
- 13. Volume of water used from all water sources
- 2.3. Fresh water consumption for internal needs
- 303–3 / 11.6.4. Water withdrawal
- В.1.3. Water stress
- ЕМ-ЕР 140 а.1. 1) Total fresh water withdrawn; 2) total fresh water consumed
- 14. Volume of recycled and reused water
- 2.4. Share of reused water in total water consumption for internal needs
- B.1.1. Water recycling and reuse
- 15. Total polluted wastewater discharge, including untreated wastewater
- 2.7. Wastewater discharge
- 303–4 / 11.6.5. Water discharge
Biodiversity
Report on Compliance with RUIE Recommendations
Compliance with the RUIE recommendations set out in the opinion of the RUIE Council on Non-Financial Reporting, ESG Indices, and Sustainability Ratings as regards the Group’s Social Impact Report for 2022 for public assurance purposes
| RUIE recommendation | Compliance | Report sections |
|---|---|---|
| Include information on specific matters submitted for consideration of the Board of Directors meetings | Complied with | The Report contains resolutions of the Board of Directors regarding sustainability matters submitted for consideration of the Board of Directors meetings:
|
| Expand the scope of disclosures describing responsible business practices | Complied with | The Report discloses data on the economic effect of the Group’s import substitution by activity, share of procurement from Russian companies, information on digitalization of procurement, including the creation of the Group’s Counterparty Portal and updating the procurement section on the Group’s website:
|
| Provide more detailed disclosure on risk management, including description of risk mitigants introduced by the Company | Complied with | The Report describes the Gazprom Group’s environmental, process safety, procurement, HR, IT and IS, quality management, import substitution risks, and risks related to sanctions and sales markets:
The Report describes measures taken to mitigate risks in various areas:
|
| Instead of simply stating the fact that key documents have been updated, focus more on their content to describe what specifically has been updated in a document, what an update or a new document is about, and what the new tasks and priorities are | Complied with | The Report contains a list of key documents governing various aspects of sustainability, which includes a short description of documents, their purpose and goals, as well as the key changes introduced to the documents in the reporting year: |
| Cover implementation of the Digital Transformation Strategy and changes introduced to it, as well as specific projects to implement digital technologies across the Gazprom Group | Complied with | The Report describes implementation of the Digital Transformation Strategy in the reporting year along with specific projects aimed at introducing digital technologies in various areas of the Group’s operations:
|
| Disclose the corporate policy, basic principles and approaches to sustainability management as regards biodiversity preservation of the corporate center and subsidiaries of the Group | Complied with | The Report contains information on the Arctic biodiversity conservation program launched in early 2024 and describes charitable projects on biodiversity run by PJSC Gazprom and its subsidiaries:
|
| Complement the available data on the Company’s comprehensive contribution to the social and economic development of regions of operation with information on the outcome of completed projects as well as longterm social effects for specific target groups and regions at large | Complied with | The Report contains information on the Group’s key investment projects in Russian regions, gas infrastructure expansion and additional gas infrastructure expansion results, projects to support indigenous minorities, and outcome of charity and volunteering projects:
|
| Include information on key requests and proposals initiated by stakeholders in their interaction with the Company during the reporting period, as well as on the Company’s response. Also focus on the Company’s key stakeholder list in terms of it possible expansion by adding suppliers to reflect the importance of a sustainable supply chain and responsible management thereof | Complied with | The Report contains information on stakeholders’ requests, including requests of local communities and indigenous minorities, investors and shareholders, media, educational, research and non-governmental organizations, government bodies and local authorities, employees, business partners (including suppliers, contractors, strategic international partners), consumers, and market regulators, as well as measures taken by the Group in response:
|
Self-Assessment of the Gazprom Group’s Compliance with Recommendations of GOST R ISO 26000-2012 Guidance on Social Responsibility in Relation to the Report
| Requirement/recommendation | Compliance | Comment | Report section |
|---|---|---|---|
| Stakeholder identification and relations are the key element of corporate social responsibility | Complied with | The Gazprom Group’s Social Impact Report contains a list of stakeholders and describes stakeholder relations. | Stakeholder Engagement Practices appendix |
| Stakeholder relations include dialog between the organization and one or more stakeholders | Complied with | The Gazprom Group’s Social Impact Report contains a description of stakeholder relations. | Stakeholder Engagement Practices appendix |
| From time to time, the organization should publish reports on its social responsibility performance for affected stakeholders | Complied with | The Gazprom Group’s Social Impact Report is published annually on the Group’s website and is available to the general public. | — |
| When providing reports to its stakeholders, the organization should include [in them] information about its goals and performance as regards the key topics and relevant challenges in the domain of social responsibility. The organization should describe how and when stakeholders were involved in the report preparation process | Complied with | The Report describes the process of determining material topics with the involvement of stakeholders. | About the Report appendix |
| The scope and scale of the report should be aligned with the size and nature of operations of the organization | Complied with | The Report covers companies included in the Gazprom Group and describes their social activities. | — |
| The level of detail [of disclosure in the report] may be subject to the organization’s experience in preparing respective reports | Complied with | The Report contains detailed information on the Group’s social activities. | — |
| The report should describe mechanisms for decisionmaking on challenges identified in the report, as well as ways to address the challenges | Complied with | The Report describes how the Gazprom Group reduces its impacts, and contains information on the Gazprom Group’s contribution to Russia’s social and economic development. | Sustainability Management The Gazprom Group’s People Process Safety Local Development Environment and Environmental Policy |
| The report should set out performance goals and results of the organization and describe its products and services in the context of sustainability | Complied with | The Report includes strategic goals on sustainability and describes progress against them in the reporting year. | Sustainability Management The Gazprom Group’s People Process Safety Local Development Environment and Environmental Policy |
| The report can be published in various formats depending on the nature of operations of the organization and the needs of its stakeholders | Complied with | The Report is published as a hard copy and electronically on the Group’s website. | — |
| Additional information on reports regarding social responsibility can be obtained from reporting initiatives and tools (on a global, national or sectoral level) | Complied with | The Report complies with national and international standards and recommendations on sustainability. | About the Report appendix Index of Sustainable Development Standards and Recommendations in the Report appendix |
| Reports on social responsibility performance should be consistent internally [with previous reports] and as compared to reports of similar organizations | Complied with | The Report is consistent with the Group’s reports for previous years and peer reports. | — |
| The report should contain an explanation as to why no data is available on certain matters to demonstrate the organization’s efforts to disclose material topics | Complied with | The Report contains comments regarding changes and omissions. | — |
| A stringent and scrupulous process should be in place to verify the accuracy and reliability of source data and information in general | Complied with | Source data is collected by relevant units of PJSC Gazprom and are verified by their heads and then by members of the working group responsible for the Report preparation. After a draft version of the Report has been made, the data is once again verified by heads of respective units. Reports undergo external validation with respect to key sustainability indicators, as well as independent public assurance by the RUIE to assess the completeness and relevance of the disclosed information. | — |
| The validation process should include persons not involved in the report preparation, whether within the organization or outside of it | Reports undergo external validation with respect to key sustainability indicators. | Key Indicators Reviewed Independently appendix | |
| A statement on validation should be published as part of the report | Complied with | Since 2021, the Gazprom Group’s Social Impact Report has been part of documents provided to the annual General Shareholders Meeting of PJSC Gazprom. The Report is approved by relevant units and the Chairman of PJSC Gazprom’s Management Committee and then reviewed by the Sustainable Development Committee of the Board of Directors and then by the Board of Directors. Reports undergo external validation with respect to key sustainability indicators. | About the Report appendix Key Indicators Reviewed Independently appendix |
| Stakeholder groups should be engaged to determine whether the report reflects matters that are relevant and important for the organization, is aligned with the needs of stakeholders and fully covers the matters it addresses | Complied with | — | About the Report appendix |
| Additional steps taken to achieve transparency: provision of information in a [way] and form that makes it easily verifiable | Complied with | The Report contains links to sources of data. | — |
| The report should contain a statement on compliance with reporting recommendations of external organizations | Complied with | The Report reflects information contained in the Guidelines of the Russian Ministry of Economic Development for the preparation of sustainable development reporting, RUIE recommendations for the application of base performance indicators in corporate non-financial reporting, as well as standards recommended by national regulators for non-financial disclosure. | About the Report appendix Index of Sustainable Development Standards and Recommendations in the Report appendix |