ATHEX ESG Reporting Guide 2022

Scope 1 emissions – Total amount of direct emissions (Scope 1)

Scope 1 emissions – GHG intensity of Scope 1 emissions

Scope 2 emissions – Total amount of indirect emissions (Scope 2)

Scope 2 emissions – GHG intensity of Scope 2 emissions

Energy consumption and production – Total amount of energy consumed within the organization

Energy consumption and production – Percentage of electricity consumed

Climate change risks and opportunities – Discussion of climate change-related risks and opportunities that can affect business operations

Waste management – Total amount of hazardous waste

Waste management – Total amount of non-hazardous waste

Waste management – Percentage of waste by type of treatment – Recycled

Διαχείριση αποβλήτων – Ποσοστό αποβλήτων ανά τύπο επεξεργασίας – Αποτεφρωμένα

Waste management – Percentage of waste by type of treatment – Landfilled

Water consumption – Total water consumed

Water management – Description of water management risks and the respective mitigation measures taken

Stakeholder engagement – Discussion of organisation’s main stakeholders and analysis of key stakeholder engagement practices

Percentage of female employees

Percentage of women in managerial positions (i.e. top 10% of employees
by total compensation)

Employee training – Average training hours of employees in the top 10% of employees by total compensation

Employee training – Average training hours of employees in the
bottom 90% of employees by total compensation

Human rights policy – Description of human rights policy and fundamental principles

Supplier assessment – Discussion of supplier screening using ESG criteria

Total amount of monetary expenditure on employee training

Marketing practices – Description of approach in providing transparent product and service information including marketing and labelling practices

Customer grievance mechanism – Description of key operations and procedures of Customer Grievance Mechanism

Board composition – Classification of the Chairman of the Board

Board composition – Percentage of female board members

Board composition – Percentage of non-executive board members

Board composition – Percentage of both non-executive and independent board members

Sustainability oversight – Description of approach to sustainability oversight

Materiality – Description of the materiality assessment process

Sustainability policy – Description of sustainability policy and fundamental principles

Business ethics policy – Description of business ethics policy and fundamental principles

Επιχειρηματικό μοντέλο – Συζήτηση του επιχειρηματικού μοντέλου και της δημιουργίας αξίας