ESG Reporting Guide (version 2024) Athens Stock Exchange
ESG linkage table (2023 data)
| SG Classification | ΙD | Metric | Reference |
|---|---|---|---|
| Ε Ε Environment |
C-E1-1 | Scope 1 emissions - Total amount of direct emissions (Scope 1) |
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| C-E2-1 | Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Location based approach |
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| C-E2-3 | Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Market based approach |
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| C-E3-1 | Energy consumption and production - Total amount of energy consumed within the organisation |
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| C-E3-3 | Energy consumption and production - Percentage of renewable energy consumed |
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| C-E3-4 | Energy consumption and production - Total amount of energy produced |
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| C-E3-5 | Energy consumption and production - Percentage of renewable energy produced |
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| A-E1-1 | Scope 3 emissions - Total amount of other indirect emissions (Scope 3) |
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| Α-Ε2-1 | Climate change risks and opportunities - Discussion of climate change-related risks and opportunities that can affect business operations | Page 37-38, ElvalHalcor 2023 Sustainability Report ElvalHalcor TCFD Report | |
| A-E3-1 | Waste management - Total amount of hazardous waste |
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| A-E3-2 | Waste management - Total amount of non-hazardous waste |
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| A-E3-3 | Waste management - Percentage of waste by type of treatment - Recycled |
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| A-E3-4 | Waste management - Percentage of waste by type of treatment - Composted |
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| A-E3-5 | Waste management - Percentage of waste by type of treatment - Incinerated |
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| A-E3-6 | Waste management - Percentage of waste by type of treatment - Landfilled |
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| A-E3-7 | Waste management - Total amount of radioactive waste |
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| A-E5-1 | Biodiversity sensitive areas - Description of the impact of business operations on biodiversity sensitive areas | The locations of all industrial installations of the subsidiaries are not in or in the vicinity of ecologically sensitive areas (e.g., Natura 2000) and they do not have a direct effect on local biodiversity, or sensitive ecosystems as described in the approved Environmental Impact Studies of the installations subject to environmental permitting. Page 13, Annex Ι – 2023 Annual Report | |
| A-E6-1 | Climate change policy | ElvalHalcor Energy and Climate Change Policy | |
| A-E7-1 | Removals and carbon credits - GHG removals and storage |
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| A-E7-2 | Removals and carbon credits - Carbon credits |
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| A-E8-1 | Total GHG emissions - Total GHG emissions location based |
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| A-E8-2 | Total GHG emissions - Total GHG emissions market based |
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| SS-E1-1 | Transition plan - Disclosure of transition plan for climate change mitigation | Page 41, ElvalHalcor 2023 Sustainability Report | |
| SS-E1-1 (1-3) | Water consumption | Page 41, ElvalHalcor 2023 Sustainability Report Water disposal (A-E4-1): 415,980m3 Water consumption: 483,416m3 | |
| S Social | C-S1-1 | Stakeholder engagement - Discussion of organisation's main stakeholders and analysis of key stakeholder engagement practices | Page 26, ElvalHalcor 2023 Sustainability Report |
| C-S2-1 | Percentage of female employees |
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| C-S3-1 | Percentage of women at top management level |
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| C-S4-3 | Employee turnover - Total employee turnover |
Total employee turnover (voluntary and involuntary) is provided as a consolidated figure. Page 53 , ElvalHalcor 2023 Sustainability Report | |
| C-S5 | Employee training | Average training hours per employee are provided for total headcount. Page. 63, ElvalHalcor 2023 Sustainability Report | |
| C-S6-1 | Human rights policy - Description of human rights policy and fundamental principles | ElvalHalcor’s Labour and Human Rights Policy | |
| C-S7-1 | Percentage of employees covered by collective bargaining agreements | Percentage of employees covered by collective bargaining agreements: 100% | |
| C-S8-1 | Value chain - Discussion of supplier screening using ESG criteria | Page 74, ElvalHalcor 2023 Sustainability Report | |
| C-S8-2 | Value chain - Policies to manage material impacts, risks and opportunities related to workers in the value chain | ElvalHalcor’s Supplier Code of Conduct | |
| A-S1-1 | Sustainable economic activity - Percentage of sustainable turnover - Alignment |
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| A-S1-2 | Sustainable economic activity - Percentage of sustainable CapEx - Alignment |
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| A-S1-3 | Sustainable economic activity - Percentage of sustainable OpEx - Alignment |
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| A-S1-4 | Sustainable economic activity - Percentage of sustainable turnover - Eligibility | Page 35, ElvalHalcor 2023 Annual Financial report | |
| A-S1-5 | Sustainable economic activity - Percentage of sustainable CapEx - Eligibility | Page 35, ElvalHalcor 2023 Annual Financial report | |
| A-S1-6 | Sustainable economic activity - Percentage of sustainable OpEx - Eligibility | Page 35, ElvalHalcor 2023 Annual Financial report | |
| A-S2-1 | Total education expenditures | EUR 446,742 | |
| SS-S6-1 | Health and safety performance - Number of injuries |
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| SS-S6-2 | Health and safety performance - Number of fatalities |
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| SS-S6-3 | Health and safety performance - Accident frequency rate | Page 58, ElvalHalcor 2023 Sustainability Report | |
| SS-S6-4 | Health and safety performance - Accident severity rate |
Page 58, ElvalHalcor 2023 Sustainability Report | |
| G G Governance |
C-G1-2 | Board composition - Classification of the Chairman of the Board |
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| C-G1-3 | Board composition - Percentage of female board members |
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| C-G1-4 | Board composition - Percentage of non-executive board members |
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| C-G1-5 | Board composition - Percentage of independent non-executive board members |
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| C-G1-6 | Board composition - Number of board members |
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| C-G2-1 | Sustainability oversight - Description of approach to sustainability oversight | Page 13, ElvalHalcor 2023 Sustainability Report | |
| C-G3-1 | Materiality - Description of the materiality assessment process and material topics | Page 24, ElvalHalcor 2023 Sustainability Report | |
| C-G3-2 | Materiality - Approach | Page 24, ElvalHalcor 2023 Sustainability Report | |
| C-G4-1 | Sustainability policy - Description of sustainability policy and fundamental principles | ElvalHalcor’s Sustainability Policy | |
| C-G5-1 | Business ethics policy - Description of business ethics policy and fundamental principles | ElvalHalcor’s Business Code of Conduct | |
| C-G6-1 | Data security policy - Description of data security policy and fundamental principles |
Data security issues are covered under ElvalHalcor’s Business Code of Conduct | |
| C-G7-1 | Sustainability reporting - Basis for preparation of sustainability reporting | Page 6-7, ElvalHalcor 2023 Sustainability Report | |
| C-G7-2 | Sustainability reporting - List all its entities included in the sustainability reporting | Page 6-7, ElvalHalcor 2023 Sustainability Report | |
| C-G8-1 | Annual financial statements - Date of publication | Annual financial statements - Date of publication: 03/05/2024 | |
| A-G1-1 | Strategy, business model and value chain | Page 11, ElvalHalcor 2023 Sustainability Report | |
| A-G2-1 | Business ethics violations - Total number of business ethics violations |
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| A-G2-2 | Business ethics violations - Total amount of monetary losses as a result of business ethics violations |
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| A-G3 | ESG targets | Page 41, ElvalHalcor 2023 Sustainability Report | |
| A-G5 | External assurance | Page 119, ElvalHalcor 2023 Sustainability Report | |
| A-G6-1 | ESG bonds | No bond loans were issued by the subsidiaries in 2023. | |
| A-G7-1 | Integration of sustainability-related performance in incentive schemes - Incentive schemes and remuneration policies linked to sustainability matters | Page 38, ElvalHalcor 2023 Sustainability Report | |
| SS-G1-1 | Whistleblower policy - Description of whistleblower policies and procedures | ElvalHalcor Integrity Hotline | |
| SR-1 | Sustainability Statement/Report – Publication |
ElvalHalcor 2023 Sustainability Report | |
| SR-2 | Sustainability Statement/Report – Date of the Publication |
Sustainability Statement/Report - Date of publication: 23/05/2024 |