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ESG Disclosure Guideline Indexes

GRI STANDARDS INDEX

This website references the GRI Sustainability Reporting Standards. This index shows the locations.

GRI 2: General Disclosures 2021

Code Disclosures Reference
1. The organization and its reporting practices
2‐1 Organizational details Corporate Profile
MOL Group
2‐2 Entities included in the organization’s sustainability reporting MOL Report p2
Business Report p6-17
2‐3 Reporting period, frequency and contact point MOL Report p2
Contact Us
2‐4 Restatements of information  
2‐5 External assurance Third-party Verification
2. Activities and workers
2‐6 Activities, value chain and other business relationships Business Report p6-7
Responsible Procurement
2‐7 Employees Business Report p18
Social Data p1
2‐8 Workers who are not employees  
3. Governance
2‐9 Governance structure and composition MOL Report p44
Corporate Governance Organizational Structure
2‐10 Nomination and selection of the highest governance body MOL Report p47
Business Report p95-98
2‐11 Chair of the highest governance body Corporate Governance Organizational Structure
Notice of Convocation of the Ordinary General Meeting of Shareholders p8
2‐12 Role of the highest governance body in overseeing the
management of impacts
MOL Report p43-44
2‐13 Delegation of responsibility for managing impacts Organization to support Safe Operation
Environmental Management System
Organizational Structure to Promote Corporate Citizenship Activities
Compliance Structure
Information Security Promotion System
Organizational structure to promote respect for human rights
2‐14 Role of the highest governance body in sustainability reporting MOL Report p43-44
2‐15 Conflicts of interest MOL Report p49
Business Report p113-131
2‐16 Communication of critical concerns Corporate Governance Report
2‐17 Collective knowledge of the highest governance body MOL Report p47
2‐18 Evaluation of the performance of the highest governance body MOL Report p48
2‐19 Remuneration policies Business Report p113-125
MOL Report p50
Remuneration
2‐20 Process to determine remuneration Business Report p113-125
MOL Report p50
Remuneration
2‐21 Annual total compensation ratio Social Data p3
4. Strategy, policies and practices
2‐22 Statement on sustainable development strategy Message from the CEO
2‐23 Policy commitments Environmental Policy Statement
Diversity, Equity and Inclusion Basic Policy
Policy on Corporate Citizenship Activities
Three Basic Principles of Corporate Governance
Corporate Governance Policy
Anti-Corruption Policy
Basic Procurement Policy
Human Rights Policy
2‐24 Embedding policy commitments Environmental Management
Promotion of Diversity, Equity and Inclusion
Corporate Citizenship Activities
Corporate Governance Organizational Structure
Compliance
Responsible Procurement
Human Rights
2‐25 Processes to remediate negative impacts Organization to support Safe Operation
Environmental Management System
Organizational Structure to Promote Corporate Citizenship Activities
Compliance Structure
Information Security Promotion System
Organizational structure to promote respect for human rights
Responsible Procurement
2‐26 Mechanisms for seeking advice and raising concerns Remedy Program
Compliance
2‐27 Compliance with laws and regulations Environmental Data p2
Governance Data p2
2‐28 Membership associations UN Global Compact
Environmental Vision 2.2 p31
5. Stakeholder engagement
2‐29 Approach to stakeholder engagement Stakeholder Engagement
2‐30 Collective bargaining agreements Social Data p4
Business Report p18-19

GRI 3: Material Topics 2021

Code Disclosures Reference
3‐1 Process to determine material topics Identification and Review of Sustainability Issues
3‐2 List of material topics Sustainability Issues (Materiality)
3‐3 Management of material topics MOL Sustainability Plan

Topic-specific Standards (200: Economic, 300: Environment, 400: Social)

200: Economic

Code Disclosures Reference
201: Economic Performance
201-1 Direct economic value generated and distributed Corporate Citizenship Activities
MOL Report p8
Financial Information
Business Report p133-195
201-2 Financial implications and other risks and opportunities due to climate change TCFD Disclosures
201-3 Defined benefit plan obligations and other retirement plans Business Report p170-171
201-4 Financial assistance received from government  
202: Market Presence
202-1 Ratios of standard entry level wage by gender compared to local minimum wage  
202-2 Proportion of senior management hired from the local community  
203: Indirect Economic Impacts
203-1 Infrastructure investments and services supported Environmental Vision 2.2 p7
Corporate Citizenship Activities
203-2 Significant indirect economic impacts Sustainability Issues (Materiality)
Corporate Citizenship Activities
204: Procurement Practices
204-1 Proportion of spending on local suppliers  
205: Anti-corruption
205-1 Operations assessed for risks related to corruption Compliance
205-2 Communication and training about anti-corruption policies and procedures Compliance
205-3 Confirmed incidents of corruption and actions taken Compliance
206: Anti-competitive Behavior
206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Compliance
207: Tax
207-1 Approach to tax Tax Transparency
207-2 Tax governance, control, and risk management Tax Transparency
207-3 Stakeholder engagement and management of concerns related to tax Tax Transparency
207-4 Country-by-country reporting  

300: Environmental

Code Disclosures Reference
301: Materials
301-1 Materials used by weight or volume Environmental Data p2
301-2 Recycled input materials used Environmental Data p2
301-3 Reclaimed products and their packaging materials  
302: Energy
302-1 Energy consumption within the organization Environmental Data p1
302-2 Energy consumption outside of the organization Environmental Data p1
302-3 Energy intensity Environmental Data p1
302-4 Reduction of energy consumption Environmental Data p1
302-5 Reductions in energy requirements of products and services Environmental Data p1
303: Water and Effluents
303-1 Interactions with water as a shared resource Environmental Data p2
303-2 Management of water discharge-related impacts  
303-3 Water withdrawal Environmental Data p2
303-4 Water discharge  
303-5 Water consumption Environmental Data p2
304: Biodiversity
304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Preservation of marine environments / Protection of biodiversity
activities in Mauritius
304-2 Significant impacts of activities, products, and services on biodiversity Preservation of marine environments / Protection of biodiversity
Corporate Citizenship Activities
activities in Mauritius
304-3 Habitats protected or restored Preservation of marine environments / Protection of biodiversity
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations activities in Mauritius
305: Emissions
305-1 Direct (Scope 1) GHG emissions Environmental Data p1
305-2 Energy indirect (Scope 2) GHG emissions Environmental Data p1
305-3 Other indirect (Scope 3) GHG emissions Environmental Data p1
305-4 GHG emissions intensity Environmental Data p2
305-5 Reduction of GHG emissions Environmental Data p1
305-6 Emissions of ozone-depleting substances (ODS)  
305-7 Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions Environmental Data p2
306: Waste
306-1 Waste generation and significant waste-related impacts Preservation of marine environments / Protection of biodiversity
Environmental Data p2
306-2 Management of significant waste-related impacts Regulations
Preservation of marine environments / Protection of biodiversity
Environmental Data p2
306-3 Waste generated Environmental Data p2
activities in Mauritius
306-4 Waste diverted from disposal Environmental Data p2
306-5 Waste directed to disposal Environmental Data p2
307: Environmental Compliance
307-1 Non-compliance with environmental laws and regulations Environmental Data p2
308: Supplier Environmental Assessment
308-1 New suppliers that were screened using environmental criteria  
308-2 Negative environmental impacts in the supply chain and actions taken Responsible Procurement

400: Social

Code Disclosures Reference
401: Employment
401-1 New employee hires and employee turnover Social Data p2-3
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Promotion of Diversity, Equity and Inclusion
401-3 Parental leave Social Data p5
Promotion of Diversity, Equity and Inclusion
402: Labor/Management Relations
402-1 Minimum notice periods regarding operational changes  
403: Occupational Health and Safety
403-1 Occupational health and safety management system Organization to support Safe Operation
Health and Productivity Management
403-2 Hazard identification, risk assessment, and incident investigation Health and Productivity Management
403-3 Occupational health services  
403-4 Worker participation, consultation, and communication on occupational health and safety Cultivating a Safety Culture
Health and Productivity Management
403-5 Worker training on occupational health and safety Cultivating a Safety Culture
Securing and training seafarers
Initiatives and Activities to support Safety
Health and Productivity Management
403-6 Promotion of worker health Health and Productivity Management
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Cultivating a Safety Culture
Initiatives and Activities to support Safety
403-8 Workers covered by an occupational health and safety management system Health and Productivity Management
Social Data p4
403-9 Work-related injuries Social Data p4
403-10 Work-related ill health Health and Productivity Management
404: Training and Education
404-1 Average hours of training per year per employee Social Data p4
404-2 Programs for upgrading employee skills and transition assistance programs Promotion of Diversity, Equity and Inclusion
ICT Strategy
404-3 Percentage of employees receiving regular performance and career development reviews  
405: Diversity and Equal Opportunity
405-1 Diversity of governance bodies and employees Promotion of Diversity, Equity and Inclusion
405-2 Ratio of basic salary and remuneration of women to men Social Data p3-4
406: Non-discrimination
406-1 Incidents of discrimination and corrective actions taken  
407: Freedom of Association and Collective Bargaining
407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk  
408: Child Labor
408-1 Operations and suppliers at significant risk for incidents of child labor Human Rights
409: Forced or Compulsory Labor
409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor Human Rights
410: Security Practices
410-1 Security personnel trained in human rights policies or procedures  
411: Rights of Indigenous Peoples
411-1 Incidents of violations involving rights of indigenous peoples  
412: Human Rights Assessment
412-1 Operations that have been subject to human rights reviews or impact assessments Human Rights
Health and Productivity Management
412-2 Employee training on human rights policies or procedures Human Rights
Number of participants
412-3 Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening  
413: Local Communities
413-1 Operations with local community engagement, impact assessments, and development programs Stakeholder Engagement
Corporate Citizenship Activities
413-2 Operations with significant actual and potential negative impacts on local communities  
414: Supplier Social Assessment
414-1 New suppliers that were screened using social criteria Responsible Procurement
414-2 Negative social impacts in the supply chain and actions taken  
415: Public Policy
415-1 Political contributions Compliance
Governance Data p2
416: Customer Health and Safety
416-1 Assessment of the health and safety impacts of product and service categories Organization to support Safe Operation
Initiatives and Activities to support Safety
Technological Innovation
416-2 Incidents of noncompliance concerning the health and safety impacts of products and services  
417: Marketing and Labeling
417-1 Requirements for product and service information and labeling  
417-2 Incidents of non-compliance concerning product and service information and labeling  
417-3 Incidents of non-compliance concerning marketing communications  
418: Customer Privacy
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data  
419: Socioeconomic Compliance
419-1 Non-compliance with laws and regulations in the social and economic area