Sustainable development indicators content index as per the Order of the Ministry of Economic Development of Russia
| No. | Indicator | Page number/Comments | Boundary |
|---|---|---|---|
| Economic | |||
| MED 1 | Revenue (or a similar indicator), RUB’000 | Financial performance | 1 |
| MED 2 | Added value, RUB’000 | Financial performance | 1 |
| MED 3 | Net added value, RUB’000 | Financial performance | 1 |
| MED 4 | Total R&D expenses, RUB’000 | Research, innovations and education | 1 |
| MED 5 | Labour productivity, RUB’000 per person | People development | 2 |
| MED 6 | Total accrued payments to government (except for fines and penalties), including, RUB’000:
| Financial performance | 1 |
| MED 7 | Total actual payments to government (except for fines and penalties), including, RUB’000:
| Financial performance | 1 |
| MED 8 | Share of Russian goods, work and services in the total procurement volume, % | Supply chain | 2 |
| MED 9 | Share of goods, work and services purchased from SME in the total procurement volume from Russian organizations, % | Supply chain | 2 |
| MED 10 | Sustainable investments (including green investments), RUB’000 | The indicator is not measured | |
| MED 11 | Investments into projects aimed at promoting the technological sovereignty and the structural adaptation of the Russian economy, RUB’000 | ||
| MED 12 | Index of economic vulnerability of business and other activities to climate risks, % | ||
| Environmental | |||
| MED 13 | Water consumption from all sources of water supply | Environmental review | 2 |
| MED 14 | Recycled and recirculated water supply | Environmental review | 2 |
| MED 15 | Total waste water discharged, including untreated waste water | Environmental review | 2 |
| MED 16 | Water use efficiency (water use per unit of product) | Environmental review 2022 – 0,0007614 2023 – 0,0010362 2024 – 0,0009047 | 2 |
| MED 17 | Total hazard class 1‑5 waste generation, including:
| Environmental review | 2 |
| MED 18 | Total hazard class 1‑5 waste handled, including:
| Environmental review | 2 |
| MED 19 | Emission load from stationary pollution sources | Environmental review | 2 |
| MED 20 | Greenhouse gas emissions | Environmental review | 2 |
| MED 21 | Total expenses for environmental activities, including:
| Environmental review | 2 |
| MED 22 | Consumption of renewable and low‑carbon energy | Environmental review Consumption of renewable and low‑carbon energy, kWh Consumption of renewable and low‑carbon energy, % | 2 |
| MED 23 | Energy efficiency: electricity consumption per unit of net added value | Environmental review 2022 – 7.404 | 2 |
| Social | |||
| MED 24 | Total payroll expenses, RUB’000 | Financial performance, The consolidated financial statements | 1 |
| MED 25 | Total average headcount, including disabled employees, people | People development, partial disclosure | 1 |
| MED 26 | Total average monthly pay, RUB’000 including:
| People development, partial disclosure | 1 |
| MED 27 | Total health and safety expenses, including average costs per employee, RUB’000 | Industrial safety, partial disclosure | 2 |
| MED 28 | Expenses on organising and holding social, fitness, recreational, and healthcare activities for employees and their families, RUB’000, % | Additional information to the sections | 2 |
| MED 29 | Number of persons injured as a result of industrial accidents where lost time of one or more days was involved, including fatalities, people, % | Industrial safety Information about the parameters used to calculate the indicators can be found in the corresponding section | |
| MED 30 | Total training expenses, including average costs per employee, RUB’000 | People development, partial disclosure | 2 |
| MED 31 | Average training hours per year per employee by occupation group,units | People development | 2 |
| MED 32 | Share of employees covered by collective bargaining agreements in total average headcount, % | People development | 2 |
| MED 33 | Turnover, % | Дополнительная информация к разделам | 1 |
| MED 34 | Total expenses on supporting social programmes not aimed at employees and their families, including, RUB’000, %
| Contributing to local communities | 1 |
| Governance | |||
| MED 35 | Availability of a sustainable development policy and/or other strategic documents in this area | The principles of sustainable development are integrated into PhosAgro’s Strategy 2025. The Company has adopted Climate and Water Strategies. The rest of the corporate documents in the field of sustainable development can be found on the Company’s website in the Documents section of the Sustainable Development section | 1 |
| MED 36 | Number of Board of Directors meetings and the attendance rate | Board of Directors | 1 |
| MED 37 | Total number of directors, including age structure | Board of Directors | 1 |
| MED 38 | Number of the Audit Committee meetings and the attendance rate | Board of Directors | 1 |
| MED 39 | Inclusion into sustainable development (ESG) indices and ratings, number | Investment case and credit ratings | 1 |
| MED 40 | Number of reported violations of the rights of indigenous peoples living in the Russian Federation | Not applicable | |
| MED 41 | Share of employees filling positions exposed to high corruption risks, % | Ethical practices | 1 |
| MED 42 | Average hours of anti‑corruption training per employee, units | Ethical practices | 1 |
| MED 43 | Number of administrative proceedings against the Company, its subsidiaries and affiliates for corruption offences | The company has not been held accountable for corruption violations (three years) | 1 |
| MED 44 | Share of female managers in the total number of managers, including members of the Board of Directors (Supervisory Board) | People development | 1 |
MED 5
| Indicator | Page number | UoM | 2022 | 2023 | 2024 |
|---|---|---|---|---|---|
| RUB’000 per person | 28,697 | 20,171 | 21,501 | ||
| RevenueData from the Group's consolidated financial statements | Financial performance | RUB’000 | 569,527,000 | 440,304,000 | 507,689,000 |
| Number of employees | People development | per person | 19,846.1 | 21,828.6 | 23,612.6 |