The Report’s material topics

Material topic GRI Standard Section of the Report UN Sustainable Development Goals (UN SDGs)
Financial stability and operational efficiency GRI 201 GAZPROM NEFT AT A GLANCE
Anti-corruption GRI 205
Anti-trust compliance GRI 206
Human rights GRI 410
Product safety and quality GRI 416 CUSTOMER CARE
Occupational health and safety, process safety GRI 403 HEALTH AND SAFETY
Energy efficiency and energy saving GRI 302 ENVIRONMENTAL SAFETY
Water use GRI 303
Preserving biodiversity GRI 304
GHG and other pollutant emissions GRI 305
Waste generation, treatment and disposal GRI 306
Environmental compliance GRI 307
Labour relations and employment, talent pool development GRI 401 EMPLOYEE DEVELOPMENT
Labour/management relations, freedom of association and collective bargaining GRI 402
GRI 407
Employee training and development GRI 404
Equal working conditions for all groups of employees GRI 405
Indirect economic impacts GRI 203 SOCIAL POLICY
Rights of indigenous peoples GRI 411
Engagement with local communities GRI 413
For more details on how the Report’s material topics were identified and prioritised, see Appendix 2.

Reporting standards and assurance

This Report has been prepared in accordance with the GRI Standards (Core option) and ISO 26000:2010 (Guidance on social responsibility), as well as the Reference Performance Indicators of the Russian Union of Industrialists and Entrepreneurs (RSPP) and Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD).

Appropriate disclosure of qualitative and quantitative information prepared in accordance with the GRI Standards was assured in accordance with International Standard on Assurance Engagements (ISAE) 3000 (revised): Assurance Engagements other than Audits or Reviews of Historical Financial Information. The Independent Limited Assurance Report is provided in the Appendix. PricewaterhouseCoopers Audit JSC acted as the independent auditor.