APPENDIX 3
TABLE OF THE REPORT COMPLIANCE TO GRI G4 GUIDELINES, THE RUIE BASIC PERFORMANCE INDICATORS, AND ISO 26000 STANDARDS

General standard report items Page Excluded
information/
comments
External endorsement Basic RUIE indicator ISO 26000
GENERAL STANDARD REPORT ITEMS
STRATEGY AND ANALYSIS
G4-1
Statement of the General Director, Chairman of the Management Board
+    
G4-2
Key impacts, risks, and opportunities
+    
ORGANIZATION PROFILE    
G4-3
Organization name
+    
G4-4
Types of products and services
+    
G4-5
Location of the Head Office
+    
G4-6
Countries of operations and locations of business units
+    
G4-7
Type of ownership and form of incorporation
+    
G4-8
The markets in which the organization operates
1.,
2.
+    
G4-9
Size of the organization
+    
G4-10
Number of employees
1.,
2.
Breakdown by employment contracts, employment types, and gender regarding the categories of personnel has not been disclosed since the Company cancelled centralized reporting on those items since 2014. + 3.1.1 Labor practices
G4-11
Percentage of employees collective bargain coverage
+ 3.1.4 Labor practices
G4-12
The organization supply chain
+   Fair trade practices
G4-13
Changes in the organization size, structure, ownership, or supply chains
+    
G4-14
Precautionary principle application
+   Environment
G4-15
Economic, environmental, social principles, and other initiatives concurred with or supported by the organization
1. ,
2. ,
68
+ 1.1 Organizational
management
G4-16
Associations membership
+    
DETECTED MATERIAL ASPECTS AND BOUNDARIES
G4-17
Legal entities whose statements were included into the consolidated financial statements
112 +    
G4-18
Procedure of determining the report content and the Aspect Boundaries
+    
G4-19
All material aspects
+    
G4-20
The aspects that are material to the organization
, 121 +    
G4-21
The aspects that are material outside the organization
+    
G4-22
The results of all rewordings made in the previous reports and their causes
+    
G4-23
Material changes in the aspects outreach and boundaries as compared to the previous reporting periods
112 +    
INTERACTION WITH INTERESTED PARTIES Fair trade practices
G4-24
List of interested parties
+    
G4-25
The principles of detection and selection of interested parties
+    
G4-26
Approach of the organization to interaction with interested parties
+    
G4-27
Key subjects and apprehensions mentioned by interested parties
+    
REPORT OVERVIEW
G4-28
Reporting year
+    
G4-29
The date of publication of the previous sustainable development report
+    
G4-30
Reporting cycle
+    
G4-31
Report contact person
+    
G4-32
GRI subject index
122 +    
G4-33
The policy and practice applied by the organization as regards external endorsement of the report
1.,
2.
+    
CORPORATE MANAGEMENT Organizational management
G4-34
Corporate management structure
1.,
2.
+    
G4-35
Procedure of delegation of authorities to solve economic and social problems from the supreme body to other executives
+    
G4-36
The manager/s in charge of the solution of economic, environmental, and social problems
1.,
2.
+    
G4-37
Procedures of holding consultations on economic, environmental, and social problems between the interested parties and the supreme corporate management body
+    
G4-38
The manning of supreme corporate body and its committees
+ 3.1.12  
G4-39
The position of the chairman of the supreme corporate management body (holding positions concurrently/causes)
+    
G4-40
Procedure of nomination and selection of candidate members of the supreme corporate management body and its committees. Selection criteria.
+    
G4-41
Procedures used by the supreme corporate management body for the prevention and control of conflicts of interests
+    
G4-42
The roles of the supreme corporate management body and top executives in the development, approval, and updating of the wording the organization's purposes, values, missions, policies, and tasks
+    
G4-43
Measures taken to develop and improve collective knowledge of the supreme corporate management body members in connection with economic, environmental, and social problematics
+    
G4-44
The supreme corporate management body performance appraisal
+    
G4-45
The role of the supreme corporate management body in the detection of impacts, risks, and opportunities and their control
1.,
2.
+    
G4-46
The role of the supreme corporate management body in the efficiency analysis of the risk control methods used by the organization
1.,
2.
+    
G4-47
The frequency of economic, environmental, and social impact, risks, and opportunities analysis performed by the supreme corporate management body
+    
G4-48
The position of the person who officially checks and approves the organization reports and ensures coverage of all the material aspects
1. +    
G4-49
Procedure of informing the supreme corporate management body about critical problems
+    
G4-50
The nature and total quantity of critical problems made known to the supreme corporate management body, the procedures of their consideration and solution
+    
G4-51
The rules of fixing the supreme corporate management body members' and top executives' fees
1.
2.
+    
G4-52
The procedure of determining the amount of fees
+    
G4-53
The identification and taking into account of interested parties' opinion about the fees
+    
G4-54
The ratio between the total annual fee of the highest paid official and the average annual fee of all employees
  Not disclosed for reasons of personal data protection +    
G4-55
The ratio between the growth percentage of the highest paid executive's annual fee and the growth percentage of the average annual fee of all employees
  +    
ETHICS AND GOOD FAITH Fair trade practices
G4-56
The values, principles, standards, and behavior norms of the organization, codes of conduct/ethnics codes
+    
G4-57
Internal and external procedures of applying for advise on ethnical and law-abiding conduct, as well as on the matters connected with the manifestation of bad faith, helpline
+    
G4-58
Internal and external procedures of reporting about improper or illegitimate conduct/bad faith
1.,
2.
+    

Material aspects SPM
and indicators
Excluded
information/
comments
External endorsement Basic RUIE indicator ISO 26000
GENERAL STANDARD REPORT ITEMS
«ECONOMIC»
Economic performance
SPM +    
G4-EC1
Created and distributed straight economic value
  + 1.2
1.3
1.4
1.6
1.7
 
G4-EC2
Financial aspects and other risks and opportunities for the business of the organization connected with climate change
Partial disclosure. The ranking of those risks and their financial consequences have not been disclosed. +   Environment
G4-EC3
Coverage of the organization's obligations connected with pension plans involving established benefits
+ 1.8  
G4-EC4
Financial aid received from the state
Partial disclosure. The sum of the financial aid has not been disclosed +   Fair trade practices
Markets presence Labor practices
SPM +    
G4-EC5
The ratio between the standard entry level salary of employees of different genders and the established minimum salaries in the material regions of operations of the organization
+    
G4-EC6
The share of top executives in the material regions of operations of the organizations hired from among the local residents
+    
Indirect economic impacts Participation in the life of communities and their development
SPM +    
G4-EC7
Development and impact of investments in infrastructure and gratuitous services
1. ,
2.
+    
G4-EC8
Material indirect economic impacts, including the area of impact
+    
«ENVIRONMENTAL» CATEGORY
Energy Environment
SPM +    
G4-EN3
Energy consumption in the organization
1., 71, 72 + 2.2  
G4-EN4
Energy consumption outside the organization
  Not reported because not required by law      
G4-EN5
Energy intensity
  + 2.2.1  
G4-EN6
Energy consumption reducing
1. +    
G4-EN7
Reducing the energy intensity of products and services
  Inapplicable for the Company products +    
Water Environment
SPM +    
G4-EN8
Total water withdrawal, including breakdown at sources
+ 2.3  
G4-EN9
Water sources significantly affected by withdrawal of water
+    
G4-EN10
The share and total volume of cyclic and reused water

+ 2.4  
Biodiversity Environment

SPM

+

 

 

G4-EN11
Industrial estates owned, leased, or managed by the organization and situated in natural areas of protection and highly valuable biodiversity territories located outside the natural areas of protection or adjoining such territories
+    
G4-EN12
Industrial estates owned, leased, or managed by the organization and situated in natural areas of protection and highly valuable biodiversity territories located outside the natural areas of protection or adjoining such territories
+    
G4-EN13
Preserved or restored habitats
+    
G4-EN14
Total number of species entered on the IUCN Red List and the national list of protected species, whose habitats are located in the territory impacted by the organization activities, including a breakdown of the degree of threat to the existence of such species
  +    
G4-MM1
The area of owned or leased lands used for production activities, disturbed, and recultivated
+    
G4-MM2
The number and share of sites requiring biodiversity management plans as per the above criteria and the number/share of the sites for which such plans already exist
+    
Emissions Environment
SPM +    
G4-EN15
Direct greenhouse gas emissions (coverage area 1)
  Direct and indirect greenhouse gas emissions are not reported because the law does not require submitting reports on such emissions. The Company plans to carry out an inventory of greenhouse gas emissions and to introduce a corporate system of such emissions management during the 2015-2016 period. +    
G4-EN16
Energy-related indirect greenhouse gas emissions (coverage area 2)
  +    
G4-EN17
Other indirect greenhouse gas emissions (coverage area 3)
  +    
G4-EN18
Intensity of greenhouse gas emissions
  +    
G4-EN19
Reduction of greenhouse gas emissions
  +    
G4-EN20
Ozone-damaging emissions
The emissions
are negligible
+    
G4-EN21
Atmospheric emissions of NOx, SOx , and other significant pollutants
+ 2.6  
Discharge and waste Environment
SPM +    
G4-EN22
Total volume of discharge, specifying the quality
of wastewater and the receiving water body

+ 2.7
2.7.2
 
G4-EN23
Total weight of waste, including breakdown by
their types and handling methods
+ 2.8  
G4-EN24
Total quantity and volume of substantial spill
+ 2.9  
G4-EN25
The weight of transported, imported, exported, or treated waste being “hazardous” under Basel Convention Annexes I, II, III, and VIII, as well as the percentage of international waste transportation
  +    
G4-EN26
Ownership, size, protection status, and biodiversity value of water bodies and habitats related to them that are materially impacted by the organization's discharges and the surface runoff from its territory
  +    
Compliance with requirements Environment.
Fair trade practices
SPM +    
G4-EN29
The monetary value of substantial fines and the total number of nonfinancial sanctions imposed for noncompliance with the environmental legislation and regulatory requirements
+ 2.10  
Transportation Environment
SPM +    
G4-EN30
Substantial environmental impact of the transportation of products, other goods, and materials used for the business of the organization and personnel transportation
1. ,
2.
of the 2014 Annual Report
+    
General Information Environment
SPM +    
G4-EN31
Total environment protection costs and investments, including breakdown by type
Partial disclosure. The costs of development of an environmental management system have not been reported + 2.12  
Procedures of filing complaints regarding environmental problems Environment.
Fair trade practices
SPM 1. ,
2.
+    
G4-EN34
The number of environmental impact complaints filed, processed, and handled via official procedures of their filing
+    
«SOCIAL» CATEGORY
LABOR RELATIONS PRACTICE AND DECENT WORK
Employment Labor practices
SPM +    
G4-LA1
Total number and percentage of newly hired employees as well as staff turnover broken down by age groups, gender, and regions
Partial disclosure because there is no centralized reporting broken down by gender and categories of employees. + 3.1.2
3.1.3
 
G4-LA2
Benefits granted to full-time employees and not granted to temporary or part-time employees broken down by material regions of operations of the organization
  +    
G4-LA3
Ratio of employees who returned to their jobs after maternity/paternity leaves as well as the ratio of employees who stayed in the organization after maternity/paternity leaves, broken down by gender
Partial disclosure because there is no centralized reporting broken down as recommended by GRI G4 Guidelines. +    
Workplace health and safety Labor practices
SPM +    
G4-LA5
The ratio of total staff number represented in official joint health and safety committees with the participation of the management and the employees' representatives participating in monitoring and developing recommendations regarding workplace health and safety programs
+    
G4-LA6
Types and rate of industrial injuries, occupational disease rate, lost day rate and types and absentee rate, as well as the total number of job-related deaths broken down by regions and gender
Partial disclosure because there is no centralized reporting broken down by gender. + 3.1.5
3.1.6
3.1.7
3.1.8
 
G4-LA7
Employees with high job-related injury rate and disease risk
+    
G4-LA8
Reflection of the health and safety matters in official trade union contracts
1. ,
2.
+    
Training and education Labor practices
SPM +    
G4-LA9
Average annual number of a single employee training hours broken down by gender and categories of employees
Partial disclosure because there is no centralized reporting broken down by gender and categories of employees. + 3.1.10  
G4-LA10
Lifelong skills development and education programs aimed at preserving the employees' employment abilities as well as supporting them upon their career ending
+    
G4-LA11
Share of employees periodically undergoing performance and career development appraisals broken down by gender and categories of employees
Partial disclosure because there is no centralized reporting broken down by gender. +    
Procedures of filing complaints regarding labor relations practice Labor practices Fair trade practices
SPM 1. ,
2.
+    
G4-LA16
Number of complaints regarding labor relations practice filed, processed, and handled via official complaints filing procedures
+    
HUMAN RIGHTS
Freedom of association and collective bargaining Labor practices
Human rights
SPM +    
G4-HR4
Detected business units and suppliers wherein the right to enjoy freedom of association and collective bargaining may be violated or substantially jeopardized and the actions taken to support those rights
+ 3.2.1  
The rights of indigenous minorities Human
rights
SPM +    
G4-HR8
Total number of violations involving the rights of indigenous minorities and corrective actions taken
+ 3.2.3  
G4-MM5
Total number of operations in the territories of indigenous minorities and the territories adjacent to them, the number and share of operations or sites where formal agreements with communities of indigenous minorities are in effect
+    
SOCIETY
Local communities Participation in the life of communities and their development
SPM +    
G4-SO1
The percentage of business units that have implemented programs of interaction with local communities, programs of appraisal of the impact of corporate activities on the local communities, and local communities development programs
+ 3.3.3  
G4-SO2
Business units with a substantial actual or potential negative impact on the local communities
+ 3.3.3  
G4-MM6
The number and description of substantial disputes regarding land utilization and the customary rights of indigenous minorities
+    
G4-MM7
To what extent the complaints investigation procedures were used for the settlement of disputes regarding land utilization and the customary rights of indigenous minorities
+    
Corruption control Fair trade practices
SPM +    
G4-SO3
The total number and percentage of business units in respect whereof corruption risk assessments were performed and detected substantial risks
+    
G4-SO4
Informing about the policies and methods of corruption control and training in them
+    
G4-SO5
Confirmed corruption cases and measures taken
+    
Fair trade practices Fair trade practices
SPM +    
G4-SO8
The monetary value of substantial fines and the total number of nonfinancial sanctions imposed for noncompliance with legislation and regulatory requirements
  +    
Routines of filing complaints regarding social impact Fair trade practices
SPM 1. ,
2.
+    
G4-SO11
Number of social impact complaints filed, processed, and handled via official complaints filing procedures
+    
PRODUCT RESPONSIBILITY
Compliance with requirements Fair trade practices Consumer relations
SPM +    
G4-PR9
The monetary value of substantial fines and the total number of nonfinancial sanctions imposed for noncompliance with legislation and regulatory requirements regarding the provision and utilization of products and services
+ 3.4.2  
INDUSTRY SPECIFIC SUBJECTS (ASPECTS)
Emergency preparedness Participation in the life of communities and their development
SPM +    
G4-MM3
The total amount of overburden rock, hard rock, tailings, as well as sludge and risks related to them
+    
Emergency preparedness Participation in the life of communities and their development
SPM +    
G4-MM10
Operations for which shutdown plans have been developed
+    
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