GRI Content Index
| Code | Description | Disclosure level | Report Section |
| Strategy and Analysis | |||
| G4-1 | Statement of the most senior decision-maker of the organization about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability | Full | Foreword by Board of Directors Chairman Interview of Director General |
| G4-2 | Description of significant impacts, risks and opportunities | Full | Risk Management System |
| Organization Profile | |||
| G4-3 | Name of organization | Full | 1.1. General |
| G4-4 | Major products and/or services and related brands | Full | 1.1. General |
| G4-5 | Location of organization’s headquarters | Full | 1.1. General |
| G4-6 | Number of countries where the organization operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the report | Full | 1.1. General |
| G4-7 | Nature of ownership and legal form | Full | 1.1. General |
| G4-8 | Markets served | Full | 1.1. General |
| G4-9 | Scale of the reporting organization | Full | 1.1. General |
| G4-10 | Number of employees with breakdown by various categories | Full | 3.6.1. HR Policy |
| G4-11 | Percentage of total employees covered by collective bargaining agreements | Full | 3.6.2. Social Policy |
| G4-12 | Organization’s supply chain | Full | 1.3. Business Model |
| G4-13 | Significant changes during the reportingperiod | Full | 1.1. General |
| G4-14 | Addressing of precautionary approach | Full | 3.3. Environmental Policy |
| G4-15 | Externally-developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or which it endorses | Full | 3.6.2. Social Policy 4.5. Anticorruption Policy and Corporate Ethics |
| G4-16 | Participation in associations | Full | 1.4.1. Market Position and Development Prospects |
| Identified Material Aspects and Boundaries | |||
| G4-17 | List all entities included in the organization’s consolidated financial statements | Full | 2.2.2. Financial Performance according to IFRS |
| G4-18 | Process for defining the report content and the Aspect Boundaries. Explanation as to how the organization has implemented the Reporting Principles for Defining Report Content. | Full | 3.1. Company Priorities |
| G4-19 | List all the material Aspects identified in the process for defining report content | Full | 3.1. Company Priorities |
| G4-20 | For each material Aspect — report on the Aspect Boundary within the organization | Full | 3.1. Company Priorities |
| G4-21 | For each material Aspect — report on the Aspect Boundary outside the organization | Full | The Aspects are not material outside the organization |
| G4-22 | Effect of any restatements of information provided in previous reports, and the reasons for such restatements. | Full | No restatements of information were made |
| G4-23 | Significant changes from previous reporting periods in the Scope and Aspect Boundaries | Full | No changed were made in the Scope and Aspect Boundaries |
| Stakeholder Engagement | |||
| G4-24 | List of stakeholder groups engaged by the organization | Full | 3.2. Interactions with Interested Parties |
| G4-25 | Basis for identification and selection of stakeholders with whom to engage | Full | 3.2. Interactions with Interested Parties |
| G4-26 | Organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group | Full | 3.2. Interactions with Interested Parties |
| G4-27 | Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns, including through its reporting | Full | 3.2. Interactions with Interested Parties |
| Overall | |||
| G4-28 | Reporting period for information provided. | Full | Report Overview |
| G4-29 | Date of most recent previous report | Full | Report Overview |
| G4-30 | Reporting cycle | Full | Report Overview |
| G4-31 | Contact point for questions regarding the report or its contents | Full | Contacts |
| G4-32 | Report on the ‘in accordance’ option the organization has chosen. Report the GRI Content Index for the chosen option. Report on the reference to the External Assurance Report, if the report has been externally assured. | Full | Report Overview 5.1. GRI Content Index The report has not been externally assured |
| G4-33 | Report on the organization’s policy and current practice with regard to seeking external assurance for the report. | Full | The report has not been externally assured |
| Governance | |||
| G4-34 | Governance structure of the organization, including committees of the highest governance body. Identify any committees responsible for decision-making on economic, environmental and social impacts. | Full | 4.1. Corporate Governance System |
| Ethics and Integrity | |||
| G4-56 | The organization’s values, principles, standards and norms of behavior such as codes of conduct and codes of ethics | Full | 4.5. Anticorruption Policy and Corporate Ethics |
| Category “Economic” | |||
| Economic Performance | |||
| G4-EC1 | Direct economic value generated and distributed | Full | 2.2.2. Financial Performance according to IFRS |
| G4-EC3 | Coverage of the organization’s defined benefit plan obligations | Full | 3.6.2. Social Policy |
| Indirect Economic Impact | |||
| G4-EC7 | Development and impact of infrastructure investments and services supported | Full | 2.6. Investment Activities |
| Category “Environmental” | |||
| Energy | |||
| G4-EN3 | Energy consumption within the organization | Full | 3.4. Energy Efficiency and Power Consumption |
| G4-EN6Reduction of energy consumption | Full | 3.4. Energy Efficiency and Power Consumption | |
| G4-EN7 | Reductions in energy requirements of products and services | Full | 3.4. Energy Efficiency and Power Consumption |
| Water | |||
| G4-EN8 | Total water withdrawal by source | Full | 3.3. Environmental Policy |
| G4-EN9 | Water sources significantly affected by withdrawal of water | Full | 3.3. Environmental Policy |
| G4-EN10 | Percentage and total volume of water recycled and reused | Full | 3.3. Environmental Policy |
| Biodiversity | |||
| G4-EN11 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | Full | 3.3. Environmental Policy |
| G4-EN12 | Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas | Full | 3.3. Environmental Policy |
| G4-EN13 | Habitats protected or restored | Full | 3.3. Environmental Policy |
| G4-EN14 | Total number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk | Full | No data |
| Emissions | |||
| G4-EN15 | Direct greenhouse gas emissions | Full | 3.3. Environmental Policy |
| G4-EN16 | Energy indirect greenhouse gas emissions | Full | Accounting of energy indirect greenhouse gas emissions is not performed |
| G4-EN17 | Other indirect greenhouse gas emissions | Full | Accounting of other indirect greenhouse gas emissions (motor vehicle emissions) is not performed |
| G4-EN18 | Greenhouse gas emissions intensity | Full | Greenhouse gas emissions intensity is not calculated. |
| G4-EN19 | Reduction of greenhouse gas emissions | Full | 3.3. Environmental Policy |
| G4-EN20 | Emissions of ozone-depleting substances (ODS) | Full | No emissions of ozone-depleting substances. |
| G4-EN21 | NOx, SOx, and other significant air emissions | Full | 3.3. Environmental Policy |
| Effluents and Waste | |||
| G4-EN22 | Total water discharge by quality and destination | Full | 3.3. Environmental Policy |
| G4-EN23 | Total weight of waste by type and disposal method | Full | 3.3. Environmental Policy |
| G4-EN24 | Total number and volume of significant spills | Full | No significant spills at PJSC MOESK facilities were recorded in 2015. |
| G4-EN25 | Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention (2) Annex I, II, III, and VIII, and percentage of transported waste shipped internationally | Full | PJSC MOESK does not perform international shipments, including import, export, or waste treatment. |
| G4-EN26 | Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention (2) Annex I, II, III, and VIII, and percentage of transported waste shipped internationally | Full | PJSC MOESK does not discharge waste water-to-water bodies. |
| Compliance | |||
| G4-EN29 | Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations | Full | 3.3. Environmental Policy |
| Overall | |||
| G4-EN31 | Total environmental protection expenditures and investments by type | Full | 3.3. Environmental Policy |
| Category “Social” — Labor Practices and Decent Work | |||
| Employment | |||
| G4-LA1 | Total number and rates of new employee hires and employee turnover by age group, gender and region | Full | 3.6.1. HR Policy |
| G4- LA2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation | Full | 3.6.2. Social Policy |
| Labor/Management Relations | |||
| G4-LA4 | Minimum notice periods regarding operational changes, including whether these are specified in collective agreements | Full | 3.6.1. HR Policy |
| Occupational Health and Safety | |||
| G4- LA6 | Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of workrelated fatalities, by region and by gender | Partial | 3.5. Occupational Health and Safety |
| G4- LA7 | Workers with high incidence or high risk of diseases related to their occupation | Full | 3.5. Occupational Health and Safety |
| G4- LA8 | Health and safety topics covered in formal agreements with trade unions | Full | 3.5. Occupational Health and Safety |
| Training and Education | |||
| G4- LA9 | Average hours of training per year per employee by gender, and by employee category | Full | 3.6.1. HR Policy |
| G4- LA10 | Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings | Full | 3.6.2. Social Policy |
| G4- LA11 | Percentage of employees receiving regular performance and career development reviews, by gender and by employee category | Partial | 3.6.1. HR Policy |
| Category “Social” — Society | |||
| Anticorruption | |||
| G4- SO3 | Total number and percentage of operations assessed for risks related to corruption and the significant risks identified | Partial | 4.5. Anticorruption Policy and Corporate Ethics |
| G4- SO4 | Communication and training on anti-corruption policies and procedures | Full | 4.5. Anticorruption Policy and Corporate Ethics |
| G4- SO5 | Confirmed incidents of corruption and actions taken | Full | 4.5. Anticorruption Policy and Corporate Ethics |
| Public Policy | |||
| G4- SO6 | Total value of political contributions by country and recipient/beneficiary | Full | No financial contributions or in-kind contributions were made for political purposes |
| Standard disclosures for the electricity sector | |||
| Category “Economic | |||
| G4 - EU4 | Length of above and underground transmission and distribution lines by regulatory regime | Full | 1.2. Structure of Electric Grids Assets |
| G4- DMA (earlier EU8) | Research and development activity and expenditure aimed at providing reliable electricity and promoting sustainable development | Full | 2.7. Technologies and Innovations |
| G4- EU12 | Transmission and distribution losses as a percentage of total energy | Full | 3.4. Energy Efficiency and Power Consumption |
| Category “Social” — Society | |||
| G4- DMA (earlier EU21) | Contingency planning measures, disaster/emergency management plan and training programs, and recovery/ restoration plans | Full | 3.5. Occupational Health and Safety |
| G4- EU25 | Number of injuries and fatalities to the public involving company assets including legal judgments, settlements and pending legal cases of diseases. | Full | 3.5. Occupational Health and Safety |
| G4- EU28 | Power outage frequency (SAIFI) | Full | 2.5. Reliability Improvement |
| G4- EU29 | Average power outage duration (SAIDI) | Full | 2.5. Reliability Improvement |
