GRI and SASB content index

EM‑MM‑160a.1

Description of environmental management policies and practices for active sites

RT‑CH‑410b.2

Discussion of strategy to (1) manage chemicals of concern and (2) develop alternatives with reduced human and/or environmental impact

RT‑CH‑000.A

Production broken down by reporting segments

EM‑MM‑000.B

Total number of employees, percentage contractors

Board of Directors

PhosAgro Group has an onboarding programme for new Board members. Newly appointed directors also visit PhosAgro Group’s production sites and meet with functional managers

RT‑CH‑530a.1

Discussion of corporate positions related to government regulations and/or policy proposals that address environmental and social factors affecting the industry

For the purposes of this disclosure, the Group uses the following materiality criteria:

• with regard to fines, the Group determined the amount exceeding RUB 1 mln as a materiality criterion which it deems to be meaningful given the scale of its operations;
• with regard to other penalties, the Group assesses their influence on its reputation and ability to continue as a going concern, taking into account the amount of expenses likely to be incurred as a result of such penalties.

In 2024, there were no cases of violation of laws and regulations by the Group that resulted in significant fines or significant other sanctions. The Company compensates for damage caused in 2019 as a result of an emergency situation by reproducing aquatic biological resources in 2024 in the amount of RUB 3,002 thousand. Information of cases of non‑compliance with laws and regulations related to environmental protection is disclosed on p. Environmental review

EM‑MM‑210a.3

Discussion of engagement processes and due diligence practices with respect to human rights, indigenous rights, and operation in areas of conflict

EM‑MM‑510a.1

Description of the management system for prevention of corruption and bribery throughout the value chain

EM‑MM‑510a.2

Production in countries that have the 20 lowest rankings in Transparency International’s Corruption Perception Index

RT‑CH‑130a.1, EM‑MM‑130a.1

(1) Total energy consumed, (2) percentage grid electricity, (3) percentage renewable, (4) total self‑generated energy

RT‑CH‑140a.1, EM‑MM‑140a.1

(1) Total water withdrawn, (2) total water consumed, percentage of each in regions with High or Extremely High Baseline Water Stress

RT‑CH‑140a.2, EM‑MM‑140a.2

Number of incidents of non‑compliance associated with water quality permits, standards, and regulations

RT‑CH‑140a.3

Description of water management risks and discussion of strategies and practices to mitigate them

EM‑MM‑160a.3

Percentage of (1) proved and (2) probable reserves in or near sites with protected conservation status or endangered species habitat

RT‑CH‑110a.1, EM‑MM‑110a.1

Gross global Scope 1 emissions, percentage covered under emissions‑limiting regulations

RT‑CH‑110a.2, EM‑MM‑110a.2

Discussion of a long‑term or short‑term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets

Environmental review

Changes have been made to the data for 2024 and for comparable periods, including the base year, in the category of purchased goods due to adjustments to the carbon footprint data provided by the supplier earlier

RT‑CH‑120a.1, EM‑MM‑120a.1

Air emissions of the following pollutants: (1) CO, (2) NO _X (excluding N ₂ O), (3) SO _X, (4) particulate matter (PM10), (5) mercury (Hg), (6) lead (Pb), (7) volatile organic compounds (VOCs), and (8) hazardous air pollutants (HAPs)

RT‑CH‑150a.1

Amount of hazardous waste generated, percentage recycled

EM‑MM‑150a.1

Total weight of tailings waste, percentage recycled

EM‑MM‑150a.2

Total weight of mineral processing waste, percentage recycled

People development

Benefits established by collective bargaining agreements apply to all employees of Company, its branches, standalone business units and subsidiaries and do not depend on conditions of employment

EM‑MM‑310a.2

Number and duration of strikes and lockouts

EM‑MM‑210b.2

Number and duration of non‑technical delays

In case of significant changes in labour conditions of employees or their representatives the Company is guided by the applicable Russian laws.

For example, organisational or technological changes are communicated to employees no later than two months before they take effect. In case of staff optimisation, the employer shall also send respective notice to employees at least two months in advance or three months in advance if optimisation measures may lead to large‑scale dismissals. In these cases and in other circumstances related to material operational changes, the Company shall act in compliance with the Labour Code of the Russian Federation, collective bargaining agreements and internal regulations of PhosAgro Group companies. Collective bargaining agreements negotiated with trade unions also stipulate notification timeframes for changes.

In addition to statutory requirements, the Company has drafted and is ready to implement anti‑crisis measures, including an employee communication plan (e.g. information sessions for the staff and management), professional and career guidance, psychological aid and all kinds of other support to employees during transition periods

RT‑CH‑320a.1

(1) Total recordable incident rate (TRIR) and (2) fatality rate for (a) direct employees and (b) contract employees

RT‑CH‑320a.2

Description of efforts to assess, monitor, and reduce exposure of employees and contract workers to long‑term (chronic) health risks

RT‑CH‑540a.1

Process Safety Incidents Count (PSIC), Process Safety Total Incident Rate (PSTIR), and Process Safety Incident Severity Rate (PSISR)

RT‑CH‑540a.2

Number of transport incidents

RT‑CH‑210a.1

Discussion of engagement processes to manage risks and opportunities associated with community interests

EM‑MM‑210b.1

Discussion of process to manage risks and opportunities associated with community rights and interest

Programmes for engagement with local communities, assessment of our operations’ impact on local communities, and local community development programmes were implemented across all branches of Apatit, including its branches and standalone business units

More information on page Contributing to local communities

The Apatit, including its branches and standalone business units has no operations with significant actual and potential negative impacts on local communities. Significant impacts of the Apatit, including its branches and standalone business units on local communities has been assessed as part of evaluation of UN Sustainable Development Goals impacts.