ESG Reporting Guide – Athens Stock Exchange ESG 2024

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) – Location based approach

Scope 2 emissions – GHG intensity of Scope 2 emissions – Location based approach

Scope 2 emissions – Total amount of indirect emissions (Scope 2) – Market based approach

Scope 2 emissions – GHG intensity of Scope 2 emissions – Market based approach

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

Energy consumption and production – Percentage of electricity consumed

Scope 3 emissions – Total amount of other indirect emissions (Scope 3)

Scope 3 emissions – GHG intensity of Scope 3 emissions

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

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

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

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

Total GHG emissions – Total GHG emissions location based

Total GHG emissions – Total GHG emissions market based

Water consumption – Total water withdrawn

Environmental impact of packaging

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

Percentage of female employees

Percentage of women at top management level

Employee turnover – Percentage of full-time employee voluntary turnover

Employee turnover – Percentage of full-time employee involuntary turnover

Employee turnover – Total employee turnover

Employee training – Average training hours of employees at top management level

Employee training – Average training hours of the rest employee categories

Employee training – Average training hours – Women

Employee training – Average training hours – Men

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

Percentage of employees covered by collective bargaining agreements

Value chain – Discussion of supplier screening using ESG criteria

Value chain – Policies to manage material impacts, risks and opportunities related to workers in the value chain

Total amount of monetary expenditure on employee training

CEO pay ratio – Ratio of CEO to median employee earnings

Product quality and safety – Discussion of product quality and safety approach

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

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

Board composition – ESG related qualifications of the board members

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 independent non-executive board members

Board composition – Number of board members

Board composition – Average age of board members

Board composition – Average tenure of board members

Sustainability oversight – Description of approach to sustainability oversight

Materiality – Description of the materiality assessment process and material topics

Materiality – Approach

Sustainability policy – Description of sustainability policy and fundamental principles

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

Data security policy – Description of data security policy and fundamental principles

Sustainability reporting – Basis for preparation of sustainability reporting

Sustainability reporting – List all its entities included in the sustainability reporting

Annual financial statements – Date of publication

Strategy, business model and value chain – Discussion of strategy, business model and value chain

Business ethics violations – Total amount of monetary losses as a result of business ethics violations

Business ethics violations – Total number of business ethics violations

ESG targets – Short-term targets associated with strategic ESG objectives

ESG targets – Medium-term targets associated with strategic ESG objectives

ESG targets – Long-term targets associated with strategic ESG objectives

External assurance – Discussion of external assurance on reported ESG information – Scope of information covered

External assurance – Discussion of external assurance on reported ESG information – Level of assurance

Whistleblower policy – Description of whistleblower policies and procedures

Sustainability Statement/Report – Publication

Sustainability Statement/Report – Date of the Publication