Additional information to the sections

Defining material topics

GRI 3‑1

Approach to defining material topics

In 2022 and 2023, PhosAgro Group revised the Regulations on Collecting, Processing and Presenting Non‑Financial Reporting Data in accordance with GRI standards, including the GRI Universal Standards updated in 2021. The Regulations include GRI‑compliant data collection forms for the Report and establish approach to defining material topics based on double materiality. This approach relies on the review of the impact that social, economic, regulatory and governance and/or environmental factors or aspects have on the Company and vice versa.

In 2023, the Company added the following new sources of information to the materiality analysis process: feedback and comments received during the RSPP public assurance process, as well as opinions of external experts on the quality of the Company’s reports and its compliance with the best market practices, in particular, opinions of experts from Telegram channels.

In 2024, the Company determined financial materiality: it assessed the potential impact of strategic risks on its activities (weight 80%) and the international ESG rating (weight 20%) and, by comparing the two lists, identified the highest priority topics: the most significant impacts and the highest risks (double materiality).

The Group compared material topics against its strategic priorities and risk profile. The impact of material aspects on our value chain from mine to plate (for more information, see the Business Model section on page 21‑23) was rated as high, medium or low. When assessing the degree of impact on processes under our control such as product development and manufacturing, purchase and mining of mineral resources, logistics and sales, we took into account the scale of an actual and potential impact and the nature of the assessed topic with due regard to industry specifics. With the application of our products seen as an important stage in value creation, we assessed the effect of this element on the selection of material topics by analysing both the Company’s impact on the end consumer and customer needs, expectations and requirements with regard to our products and practices.

To illustrate our approach to impact assessment, let us look at the GRI 404 Training and Education. For this topic, we rated the impact as high at every stage of the value chain due to an important role our highly qualified staff plays along the way from product development to sales. As regards the application stage, we assume that the customer gets a 2‑in‑1 product, including a fertilizer and our service expertise (training, agronomic advice and support). Employees are also directly interested in improving their professional qualifications as a means of facilitating their career development in the Company and obtaining a competitive edge in the labour market. Personal development tools help employees to harmoniously develop their skills in other areas of interest. Hence, relevant competencies and skills acquired, in particular, as part of the provided training are highly relevant.

Key aspects of 2024 reporting that deserve a special mention

Material topics disclosed in the 2023 Annual Report are still relevant in 2024.
To assess them, we applied a double materiality principle.
45 GRI indicators underwent external independent audit by Technologies of Trust – Audit JSC providing limited assurance.

Notably, we did not receive any communications from stakeholders via the hot line and email (esg@phosagro.ru and ir@phosagro.ru) in 2024.

№	Material topics	Corresponding GRI standard	Impact on the value chain						Average score (impact materiality)	Risks	Related risks	UN SDGs
№	Material topics	Corresponding GRI standard	Product development	Mineral resources	Production	Logistics	Sales	Application	Average score (impact materiality)	Risks	Related risks	UN SDGs
1	Economic impact	201 Economic performance	H	H	H	H	H	M	4.80	3.43	Strategic planning, production, project, sanctions, interest rate, credit, currency risks
2	Share capital	201 Economic performance	H	H	H	M	H	L	4.80	3.43	Strategic planning, production, project, sanctions, interest rate, credit, currency risks
3	Climate	305 Emissions	H	H	H	M	M	H	4.76	3.33	Climate, environmental, regulatory risks
4	Air	305 Emissions	H	H	H	M	M	H	4.76	3.33	Climate, environmental, regulatory risks
5	Industrial safety	403 Occupational health and safety	H	H	H	H	H	H	4.67	4	HR, health and safety, infectious diseases risks
6	Waste	306 Waste	M	H	H	L	H	H	4.67	3	Environmental, regulatory risks
7	Energy efficiency	302 Energy	M	H	H	M	L	L	4.65	3.5	Production, climate risks
8	Contributing to local communities Economic impact	203 Indirect economic impacts	L	L	H	H	H	H	4.54	4	Failure to deliver on SDGs and ESG, climate, sanctions risks
9	Supply chain	204 Procurement practices	L	H	H	H	H	L	4.43	3.67	Commodity, corruption, sanctions risks
10	Water	303 Water and waste water	H	H	H	L	L	H	4.43	3	Production, climate risks
11	Personnel development and human rights Economic impact	202 Market presence	H	M	M	M	H	H	4.40	4.5	Strategic planning, sanctions risks
12	ESG evaluation of suppliers	308 Supplier environmental assessment	L	H	H	H	L	L	4.35	3	Failure to deliver on SDGs and ESG, climate, sanctions risks
13	Biodiversity	304 Biodiversity	H	H	H	L	L	H	4.33	3	Production, climate risks
Double	Personnel development and human rights	402 Labour/management relations	H	H	H	H	H	L	4.31	3.5	HR, business process risks
Double	Contributing to local communities	413 Local communities	M	H	H	L	L	H	4.31	3	Social risks
14	Employment	401 Employment	H	H	H	H	H	M	4.18	3	Social, HR risks
Double	Personnel development and human rights	405 Diversity and equal opportunity	H	M	H	M	H	H	4.12	3	HR, business process risks
15	Motivation and training	404 Training and education	H	H	H	H	H	H	4.05	3	HR, business process risks
	ESG evaluation of suppliers	414 Supplier social assessment	L	H	H	H	L	L	4.01	3	Failure to deliver on SDGs and ESG, climate, environmental risks
16	Anti‑corruption	205 Anti‑corruption	H	H	H	H	H	H	3.96	2	Corruption risks
17	Anti‑competitive behaviour	206 Anti‑competitive behaviour	H	H	H	H	H	H	3.96	2	Reputational risks
18	Tax policy	207 Taxes	L	H	H	L	H	L	3.81	3	Tax risk
19	Information security	410 Security practices	H	H	H	M	M	M	3.75	2.5	Information and economic security risks
20	Product management	417 Marketing and labelling	L	L	L	L	H	H	3.59	4	Commodity risks
Additional material topics mandatory for disclosure:
21	Corporate governance principles	–	H	H	H	H	H	H	3	2	Corruption, reputational risks
22	Research and education	–	H	H	H	M	H	H	4	3.67	Strategic planning, regulatory, climate risks

Impact degree
High	H
Medium	M
Low	L

Risk assessment scale

Probability
Impact	3	4	5
	2	3	3
	1	2	3

Impact of risks and opportunities on the business model and value chain of the Company

Stage of the business model	Opportunities	Risks
Development	Development of proprietary technologies and import substitution. Introduction of new types of fertilizers offering enhanced environmental safety and improved biological availability. Development of fertilizers adapted to the climate change.	Sanctions Strategic planning
Mining	Development of logistics infrastructure to simplify the delivery of raw materials to processing facilities. Development of conveyor lines for transporting ore from open pits to beneficiation plants. Use of remotely operated machinery to improve the efficiency and safety of mining and transportation.	Production Health and safety Environmental
Fertilizer production	Introduction of energy efficient technologies. Development of water‑saving technologies for production purposes, including the reuse of industrial waste water. Automation and digitalisation of production	Production Health and safety Environmental
Application and service	Growing demand for fertilizers due to declining soil fertility. Development of special fertilizers tailored to different climate conditions. Development of educational programmes to teach customers how to use fertilizers effectively.	Business processes and systems
Transportation and logistics	Investments in digital solutions for cargo tracking. Entering into long‑term contracts with port operators and carriers to reduce costs and increase logistics reliability.	Business processes and systems
Marketing and sales	Launch of educational programmes and workshops for foreign farmers, demonstrating the advantages of PhosAgro fertilizers. Expanding the range of special fertilizers tailored to different regional climates. Use of the ESG approach in marketing to emphasise the environmental safety of PhosAgro fertilizers.	Business processes and systems Credit

Charitable giving and community and infrastructure development investment, RUB ‘000

GRI 203‑1

Allocations	2022	2023	2024
Contributions to charities, NGOs and research institutions (not related to the organisation’s commercial research and development)	3,083,504	802,874	2,302,684
Funds allocated to support community infrastructure (recreational facilities, etc.)	1,838,886	7,335,597	7,945,884
Direct spending on social programmes, including arts and educational activities	3,978,562	1,217,822	1,480,575
Total	8,900,952	9,356,293	11,729,143

GRI 403‑10

Employee category	Main types of occupational diseases	Causes
Employees	Lumbosacral radiculopathy of occupational aetiology	Prolonged exposure to a harmful production factor: physical exertion and functional overstrain of individual organs and systems in respective locations
	Cervical radiculopathy of occupational aetiology
	Reflex lumbosacral muscular‑tonic syndrome of occupational aetiology
	Reflex cervical muscular‑tonic syndrome of occupational aetiology
	Lumbosacral radiculopathy (vascular compression syndrome)
	Persistent bilateral sensorineural hearing loss	Prolonged exposure to a harmful production factor: industrial noise
	Vibration syndrome	Prolonged exposure to a harmful production factor: general vibration in excess of permissible exposure limits
Workers who are not employees but whose work and/or workplace are controlled by the organisation	Lumbosacral radiculopathy of occupational aetiology	Prolonged exposure to a harmful production factor: physical exertion and functional overstrain of individual organs and systems in respective locations
	Cervical radiculopathy of occupational aetiology
	Reflex cervical muscular‑tonic syndrome of occupational aetiology
	Vibration syndrome	Prolonged exposure to a harmful production factor: general/local vibration
	Persistent bilateral sensorineural hearing loss	Prolonged exposure to harmful production factors: industrial noise

Budget contributions other than income tax and excess profit tax, RUB mln

GRI 207-4

Item	Group			Russia			Poland			Switzerland			France			Germany			Serbia			Lithuania			Romania			Africa			Brazil			Singapore			Cyprus			Finland
Item	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024	2022	2023	2024
VAT	20,425	17,700	20,181	21,650	17,700	20,181	(108)	0	0	(707)	0	0	(447)	0	0	148	0	0	30	0	0	0	0	0	(43)	0	0	(99)	0	0	0	0	0	0	0	0	0	0	0	2	0	0
Personal income tax	(7,324)	(5,508)	(7,311)	(7,199)	(5,508)	(7,311)	(13)	0	0	(53)	0	0	(11)	0	0	(15)	0	0	0	0	0	(5)	0	0	0	0	0	(5)	0	0	(5)	0	0	0	0	0	(16)	0	0	(1)	0	0
Social contributions	(9,902)	(11,822)	(14,963)	(9,595)	(11,822)	(14,963)	(14)	0	0	(238)	0	0	(21)	0	0	(4)	0	0	(1)	0	0	(5)	0	0	(7)	0	0	0	0	0	(4)	0	0	0	0	0	(12)	0	0	0	0	0
MET	(8,028)	(9,873)	(11,944)	(8,028)	(9,873)	(11,944)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Property tax	(1,737)	(2,067)	(2,204)	(1,737)	(2,067)	(2,204)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Pollution fees	(187)	(203)	(215)	(187)	(203)	(215)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Land tax	(226)	(194)	(324)	(226)	(194)	(324)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Water use charges	(56)	(64)	(82)	(56)	(64)	(82)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Transport tax	(17)	(18)	(20)	(17)	(18)	(20)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Water tax	(4)	(5)	(5)	(4)	(5)	(5)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Regular subsoil use fees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Other taxes	(19)	(22)	(27)	(15)	(22)	(27)	0	0	0	0	0	0	(1)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(3)	0	0	0	0	0	0	0	0	0	0	0
Tax fines and penalties	(8)	(4)	0	(8)	(4)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Unified tax account	0	(53)	36	0	(53)	36	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Dividend income tax	(1)	(608)	(591)	(1)	(608)	(591)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Country‑by‑country reporting

Tax jurisdiction	Name of the resident entities	Primary activity of the organisation
Russian Federation	PhosAgro, PJSC	Parent company
	Apatit, JSC	Core production
	Tirvas, LLC	Social services
	Gornyy tsekh, LLC	Capital mining operations
	Teleset, LLC	Social services
	Tsentr stroitelnyh materialov, LLC	Repair services
	Aeroport, OJSC	Social services
	Korporativnoe pitanie, LLC	Social services
	PromTransPort, LLC	Transportation services
	Mekhanik, LLC	Repair services
	PhosAgro‑Region, LLC	Domestic trader
	PhosAgro‑Oryol, LLC	Domestic trader
	PhosAgro‑Belgorod, LLC	Domestic trader
	PhosAgro‑Volga, LLC	Domestic trader
	PhosAgro‑Lipetsk, LLC	Domestic trader
	PhosAgro‑Kursk, LLC	Domestic trader
	PhosAgro‑Don, LLC	Domestic trader
	PhosAgro‑Kuban, LLC	Domestic trader
	PhosAgro‑Stavropol, LLC	Domestic trader
	PhosAgro‑Tambov, LLC	Domestic trader
	PhosAgro‑SeveroZapad, LLC	Domestic trader
	Smart Bulk Terminal, LLC	Stevedoring services
	Samoilov Scientific Research Institute for Fertilizers and Insectofungicides (NIUIF), JSC	R&D
	Trading House PhosAgro, LLC	Trading
	RBTS PhosAgro, LLC	Service company
	PhosAgro Engineering Centre, LLC	Service company
	PhosAgro‑Service, LLC	Service company
	PhosAgro‑Sibir, LLC	Domestic trader
	Tirvas Public Catering, LLC	Social services
	Aeroport Khibiny, LLC	Social services
Brazil	PhosAgro Americas (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Service company
Germany	PhosAgro Deutschland GmbH (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
Cyprus	Phosint Trading Limited Ltd (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
	Phosint Ltd (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Holding company
	Okmus Oy (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Holding company
Lithuania	UAB PhosAgro Baltic (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
Poland	PHOSAGRO POLSKA Sp.z o.o. (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
Romania	PhosAgro Balkans SRL Romania (from 01.09.2020 until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
Serbia	PhosAgro Balkans d.o.o. Beograd (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
Singapore	Phosagro Asia Pte Ltd (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
Finland	Bulk Terminal Kotka Oy (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Service company
Finland	Logifert Oy (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Service company
France	Phosagro France SAS (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
Switzerland	PhosAgro Trading SA (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader
	PhosAgro Logistics AG (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Logistics and distribution
	PhosAsset GmbH (until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Holding company
South Africa	PhosAgro South Africa Proprietary Limited (01.11.2020 until 31.03.2022)In March 2022, the Group lost control over all of its foreign companies.	Foreign trader

New hires

GRI 401‑1

Region	Gender	2022					2023					2024
Region	Gender	under 30 years	30–50 years	above 50 years	Share, %	Total	under 30 years	30–50 years	above 50 years	Share, %	Total	under 30 years	30–50 years	above 50 years	Share, %	Total
Vologda region	M	405	526	107	18.06	1,038	388	601	132	20.53	1,121	352	382	34	15.71	768
Vologda region	F	197	354	50	10.46	601	199	350	48	10.93	597	173	277	20	9.62	470
Total		602	880	157	28.52	1,639	587	951	180	31.47	1,718	525	659	54	25.33	1,238
Saratov region	M	143	310	33	8.46	486	124	292	30	8.17	446	179	308	40	10.78	527
Saratov region	F	65	156	26	4.30	247	67	107	12	3.41	186	67	108	21	4.01	196
Total		208	466	59	12.75	733	191	399	42	11.58	632	246	416	61	14.79	723
Leningrad region	M	201	374	35	10.61	610	150	271	14	7.97	435	153	303	37	10.09	493
Leningrad region	F	68	118	18	3.55	204	56	72	7	2.47	135	74	96	17	3.83	187
Total		269	492	53	14.16	814	206	343	21	10.44	570	227	399	54	13.91	680
Moscow	M	3	20	8	0.54	31	9	27	7	0.79	43	8	28	12	0.98	48
Moscow	F	3	17	2	0.38	22	8	17	1	0.48	26	9	8	2	0.39	19
Total		6	37	10	0.92	53	17	44	8	1.26	69	17	36	14	1.37	67
Murmansk region	M	449	1,237	123	31.48	1,809	501	1,170	118	32.77	1,789	467	960	114	31.53	1,541
Murmansk region	F	161	287	47	8.61	495	145	290	45	8.79	480	170	230	41	9.02	441
Total		610	1,524	170	40.09	2,304	646	1,460	163	41.56	2,269	637	1,190	155	40.55	1,982
Other	M	19	98	39	2.71	156	24	69	30	2.25	123	11	92	26	2.64	129
Other	F	13	26	9	0.84	48	12	55	11	1.43	78	14	47	8	1.41	69
Total		32	124	48	3.55	204	36	124	41	3.68	201	25	139	34	4.05	198
Men, total		1,220	2,565	345	71.86	4,130	1,196	2,430	331	72.47	3,957	1,170	2,073	263	71.73	3,506
Women, total		507	958	152	28.14	1,617	487	891	124	27.51	1,502	507	766	109	28.27	1,382
Total		1,727	3,523	497	100.00	5,747	1,683	3,321	455	100	5,459	1,677	2,839	372	100.00	4,888

, %

GRI 401‑1, MED 33

Region	Gender	2022				2023				2024
Region	Gender	under 30 years	30–50 years	above 50 years	Total	under 30 years	30–50 years	above 50 years	Total	under 30 years	30–50 years	above 50 years	Total
Vologda region	M	0.47	0.81	0.12	1.40	0.21	0.45	0.05	0.71	0.30	0.60	0.08	0.97
Vologda region	F	0.31	0.72	0.09	1.12	0.19	0.64	0.08	0.90	0.19	0.57	0.04	0.79
Total		0.79	1.53	0.21	2.52	0.39	1.09	0.13	1.62	0.49	1.16	0.11	1.77
Saratov region	M	0.18	0.45	0.04	0.67	0.13	0.43	0.06	0.62	0.19	0.48	0.07	0.74
Saratov region	F	0.07	0.21	0.06	0.33	0.09	0.18	0.03	0.31	0.14	0.17	0.04	0.35
Total		0.25	0.66	0.10	1.00	0.22	0.61	0.09	0.93	0.33	0.65	0.11	1.09
Leningrad region	M	0.38	0.72	0.10	1.20	0.28	0.60	0.05	0.93	0.26	0.59	0.06	0.92
Leningrad region	F	0.10	0.19	0.05	0.34	0.14	0.16	0.03	0.33	0.13	0.20	0.02	0.36
Total		0.48	0.91	0.15	1.54	0.42	0.77	0.08	1.27	0.39	0.80	0.08	1.27
Moscow	M	0.01	0.06	0.03	0.09	0.00	0.05	0.01	0.07	0.00	0.06	0.03	0.09
Moscow	F	0.01	0.05	0.01	0.07	0.01	0.03	0.00	0.04	0.00	0.05	0.00	0.05
Total		0.01	0.11	0.04	0.15	0.01	0.09	0.01	0.11	0.00	0.11	0.03	0.14
Murmansk region	M	0.69	2.18	0.22	3.09	0.61	1.83	0.23	2.68	0.63	1.80	0.27	2.70
Murmansk region	F	0.24	0.57	0.09	0.91	0.29	0.54	0.09	0.91	0.28	0.53	0.06	0.87
Total		0.93	2.75	0.31	4.00	0.90	2.37	0.32	3.59	0.91	2.33	0.33	3.57
Other	M	0.06	0.33	0.14	0.52	0.04	0.27	0.15	0.46	0.05	0.24	0.12	0.41
Other	F	0.01	0.07	0.02	0.10	0.01	0.10	0.05	0.16	0.02	0.10	0.03	0.14
Total		0.07	0.40	0.16	0.62	0.05	0.37	0.20	0.61	0.07	0.34	0.14	0.55
Men, total		1.79	4.55	0.63	6.97	1.28	3.65	0.56	5.48	1.44	3.77	0.62	5.83
Women, total		0.74	1.81	0.32	2.87	0.72	1.65	0.28	2.65	0.75	1.62	0.19	2.55
Total		2.52	6.36	0.95	9.84	2.00	5.30	0.84	8.14	2.19	5.39	0.81	8.4

, RUB mln

GRI 401‑2, MED 28

Programme	2022	2023	2024	Δ 2024/2023, %
Financial aid to employees	72.2	98.0	109.99	12
Recreation, rehabilitation, health resort treatment, and VHI programme	506.2	586.5	824.2	41
Improvement of working conditions	390.1	509.7	489.5	–4
Corporate housing programme	88.5	112.0	150.1	34
Other social benefits and guarantees	227.1	329.7	394.96	20
Corporate and cultural events	186.4	243.4	325.1	34
Support to the trade union (special purpose funding and bonuses)	233.1	315.9	434.6	38
Total	1,703.7	2,195.2	2,728.50	24

Parental leave in the reporting year, people

GRI 401‑3

Item	2022			2023			2024
Item	M	F	Total	M	F	Total	M	F	Total
Number of employees entitled to parental leave	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a	n/a
Employees on parental leave	15	827	842	16	828	844	42	846	888
Employees who returned to work after parental leave	2	198	200	0	188	188	2	177	179
Employees who returned to work after parental leave and stayed at work 12 months after return	3	165	168	1	187	188	0	179	179
Return to work ratio	40.0	86.5	85.5	0.0	97.4	96.9	100.0	98.88	98.90
Retention ratio	100.0	93.8	93.9	50.0	94.4	94.0	0.0	95.2	95.2

List of PhosAgro Group companies

PhosAgro, PJSC
Kirovsk Branch of Apatit, JSC
Tirvas, LLC
Gorny tsekh, LLC
Teleset, LLC
Tsentr stroitelnyh materialov, LLC
Aeroport, JSC
Balakovo Branch of Apatit, JSC
Korporativnoe pitanie, LLC
PromTransPort, LLC
Mekhanik, LLC
Volkhov Branch of Apatit, JSC
Apatit, JSC
PhosAgro‑Region, LLC
PhosAgro‑Oryol, LLC
PhosAgro‑Belgorod, LLC
PhosAgro‑Volga, LLC
PhosAgro‑Lipetsk, LLC
PhosAgro‑Kursk, LLC
PhosAgro‑Don, LLC
PhosAgro‑Kuban, LLC
PhosAgro‑Stavropol, LLC
PhosAgro‑Tambov, LLC
PhosAgro‑SeveroZapad, LLC
Smart Bulk Terminal, LLC
NIUIF, JSC
Trading House PhosAgro, LLC
RBTS PhosAgro, LLC
ITS PhosAgro, LLC
PhosAgro‑Service, LLC
PhosAgro‑Sibir, LLC
Tirvas OP, LLC
Khibiny Airport, LLC

Description of drivers exerting material impact on GHG emissions

Volumes	Sales growth driver
Precursors	Reduction in the share of internally produced ammonia and ammonium sulphate leads to a decrease in Scope 1 emissions (consumption of natural gas in production processes) and a slight decline in Scope 2 emissions (energy consumption in production processes). Replacement of proprietary precursors with purchased ones results in an increase in Scope 3 emissions from purchased goods.
Energy	Smaller share of internally generated energy leads to a reduction in Scope 1 GHG emissions from combustion of natural gas, while also boosting Scope 2 emissions from purchased power.
Gas consumption rates	Lower gas consumption rates in ammonia production (including overhaul shutdowns).
GHG in feedstock	Changes in GHG emissions per unit of purchased goods. Changes in the structure and consumption rates of purchased feedstock, including the substitution of certain types of raw materials with others.
Other products	Inclusion of tolling products in the GHG Emission Report.