UNCTAD Guidance on core indicators for entity reporting on contribution towards implementation of the UN SDGs

UNCTAD indicator		Page	Disclosure status	Information/comments
A Economic indicators
A.1 Revenue and/or (net) added value	A.1.1: revenue	Highlights	Disclosed	RUB 1,231.7 bn
	A.1.2: added value	—	Disclosed	RUB 825.4 bn
	A.1.3: net added value	—	Disclosed	RUB 736.8 bn
A.2 Payments to the Government	A.2.1: taxes and other payments to the Government	Contribution to the economic development of local communities	Disclosed	In 2023, tax and non‑tax payments totalled RUB 281 bn VAT is not included in taxes since this tax is indirect and actually paid by end consumers of products and services rather than by the reporting entity. VAT is also excluded from the calculation of profit (loss) and is not disclosed in the Income Statement.
A.3 New investment/expenditures	A.3.1: green investment	—	Disclosed	RUB 98.1 bn The expenditures in question make 8% of the Company's consolidated revenue for 2023.
	A.3.2: community investment	Development of local communities	Disclosed	RUB 43.7 bn The expenditures in question make up 3.5% of the Company’s consolidated revenue for 2023
	A.3.3: total expenditures on research and development	Research and development	Disclosed	RUB 198.9 mln The expenditures in question make 0.02% of the Company's consolidated revenue for 2023.
A.4 Local supplier/purchasing programmes	A.4.1: percentage of local procurement	—	Partially disclosed	Data is collected for materials and supplies only. As for other procurement categories, there is no centralised data collection broken down by the location of suppliers. Materials and supplies procured from Russian suppliers make 98.8% of total procurements in this category.
B Environmental indicators
B.1 Sustainable use of water	B.1.1: water recycling and reuse	Water	Disclosed	Reused and recycled water makes up 82.7% of total water consumption
	B.1.2: water use efficiency	—	Disclosed	The ratio between water withdrawal and net added value is 400 m³ / RUB mln
	B.1.3: water stress	Water	Disclosed	No water is withdrawn in water‑scarce areas.
B.2 Waste management	B.2.1: reduction of waste generation	GRI quantitative indicators disclosure	Disclosed	In 2023, waste generation increased to 176.9 mt from 166.3 mt in 2022. The ratio between waste generation and net added value increased from 203 t to 240 t / RUB mln
	B.2.2: waste reused, re‑manufactured and recycled	Tailings and waste	Disclosed	In 2023, the amount of waste recycled remained flat (29.9 mt in 2022) The ratio between waste recycling and net added value increased from 36.7 t to 40.6 t / RUB mln
	B.2.3: hazardous waste	GRI quantitative indicators disclosure	Disclosed	In 2023, hazard classes 1–4 waste generation increased to 1.604 kt from 1.535 kt in 2022. The ratio between such waste generation and net added value went up from 1.88 t to 2.18 t / RUB mln
B.3 Greenhouse gas emissions	B.3.1: greenhouse gas emissions (scope 1)	Greenhouse gas emissions and carbon footprint of products	Disclosed	The absolute relative amount of scope 1 GHG Emissions remained flat y‑o‑y at 5.9 mt of СО₂ equivalent
B.3 Greenhouse gas emissions	B.3.2: greenhouse gas emissions (scope 2)	Greenhouse gas emissions and carbon footprint of products	Disclosed	The absolute relative amount of scope 2 GHG Emissions remained flat at 0.5 mt of СО₂ equivalent
B.4 Ozone‑depleting substances and chemicals	B.4.1: ozone‑depleting substances and chemicals	—	Disclosed	No emissions
B.5 Energy consumption	B.5.1: renewable energy	Energy consumption and efficiency	Partially disclosed	The Report discloses the amount of electric power generated by HPPs and its share in total energy consumption. The current metering system does not allow the disclosure to be made in full compliance with UNCTAD guidelines. Along with in‑house generation, Norilsk Nickel Group purchases electric power from third parties connected to Russia’s unified energy system. In 2023, the share of power from renewable sources amounted to 55% for the Group and 58% for assets in the Norilsk Industrial District. For more details, please see the Climate Change section. Share of renewable energy in the Norilsk Industrial District's total energy consumption: total electricity consumption: 6.9 bn kWh; share of electricity generation and consumption from renewable energy sources (HPPs) in the NID: 58%. Electric power sold to retail consumers and third parties in the Norilsk Industrial District: Total electric power sold to retail consumers and third parties: 1.02 bn kWh, including HPP generated: 591 mln kWh
B.5 Energy consumption	B.5.2: energy efficiency	—	Disclosed	In 2023, the ratio between total energy consumption by the Group and net added value was 0.19 TJ / RUB mln
С Social area
C.1 Gender equality	C.1.1: proportion of women in managerial positions	Human capital development, Corporate governance framework	Disclosed	The proportion of women in managerial positions is 26% The proportion of women on the Management Board is 36% (4 out of 11 members)
C.2 Human capital	C.2.1: average hours of training per year per employee	Training programmes	Disclosed	88 hours
	C.2.2: expenditure on employee training per year per employee	Training programmes	Disclosed	Expenditure on employee training per year per employee: For all employee categories – RUB 16,800 Blue‑collar employees – RUB 10,000 Managers – RUB 36,000 White‑collar employees – RUB 15,000
	C.2.3: employee wages and benefits with breakdown by employment type and gender	Incentives and rewards	Partially disclosed	Data is disclosed on wages and remuneration package (excluding insurance contributions); the data disclosed is broken down by region, gender, category, and age. There is no statistics on wages and benefits broken down by labour contract type or employment type.
C.3 Employee health and safety	C.3.1: expenditures on employee health and safety	OHS system development and mitigation of key risks	Disclosed	Expenditures on employee health and safety make up 1.4% of the Group’s consolidated revenue.
C.3 Employee health and safety	C.3.2: frequency/incident rates of occupational injuries	Work-related injuries, GRI quantitative indicators disclosure	Partially disclosed	The Report discloses information about the occupational injury rate and lost day rate in accordance with the GRI requirements.
C.4 Coverage of collective agreements	C.4.1: percentage of employees covered by collective agreements	Social partnership framework	Disclosed	94.02% of the Group's employees are covered by collective bargaining agreements.
D Institutional area
D.1 Corporate governance disclosures	D.1.1: number of Board meetings and attendance rate	Corporate governance framework	Disclosed	Number of Board of Directors meetings – 46 Attendance rate – 100%
	D.1.2: number and percentage of female Board members	Corporate governance framework	Disclosed	The proportion of women on the Board of Directors is 31% (4 out of 13 members)
	D.1.3: Board members by age range	Corporate governance framework	Disclosed	Disclosed in the 2023 Annual Report
	D.1.4: number of meetings of the audit committee and attendance rate	—	Disclosed	Number of meetings of the Audit Committee – 16 Attendance rate – 100%
	D.1.5: compensation: total compensation per Board member(both executive and non‑executive directors)	—	Disclosed	The 2023 Annual Report discloses the total amount of compensations paid to the members of the Board of Directors.
D.2 Anti‑corruption practices	D.2.1: amount of fines paid or payable due to settlements	GRI quantitative indicators disclosure	Disclosed	–
D.2 Anti‑corruption practices	D.2.2: average hours of training on anti‑corruption issues per year per employee	Business ethics and anti-corruption	Partially disclosed	No records are kept on the length (in hours) of anti‑corruption training. Reporting in the Company is based on the GRI standards; it means the Report discloses the number and proportion of employees trained in anti‑corruption policies and practices.