GRI STANDARDS Content Index – General Disclosures
[GRI 102-55]

GRI Standard

Disclosure

p. number(s) and/or URL(s)

SDGs

Omission

External Assurance

GRI 101

Foundation 2016

[GRI 101 does not include any disclosures]

General Disclosures

GRI 102

General Disclosures 2016

Organisational Profile

102-1 Name of the organization

Sustainable Development Report (p. 18)

102-2 Activities, brands, products, and services

Sustainable Development Report (p. 18)

102-3 Location of headquarters

Sustainable Development Report (p. 21)

102-4 Location of operations

Sustainable Development Report (p. 20)

102-5 Ownership and legal form

Shareholder Information — MYTILINEOS Website

102-6 Markets served

Sustainable Development Report (p. 18)

102-7 Scale of the organization

Sustainable Development Report (p. 19)

102-8 Information on employees and other workers

Sustainable Development Report (p. 88)

8,10

102-9 Supply chain

Sustainable Development Report (p. 102)

102-10 Significant changes to the organization and its supply chain

Sustainable Development Report (p. 102)

Annual Report (p. 25-50)

102-11 Precautionary Principle or approach

Sustainable Development Report (p. 48, 54, 60, 64, 67, 69, 80, 86, 90, 94, 96, 101, 104, 118, 120, 123)

102-12 External initiatives

Commitments to Sustainable Development initiatives

102-13 Membership of associations

Commitments to Sustainable Development initiatives

Strategy

102-14 Statement from senior decision-maker

Sustainable Development Report (p. 12-15)

102-15 Key impacts, risks, and opportunities

Sustainable Development Report (p. 48, 49, 54, 60, 64, 67, 69, 80, 86, 90, 94, 96, 101, 104, 118, 120, 123)

Ethics & Integrity

102-16 Values, principles, standards, and norms of behavior

Sustainable Development Report (p. 17)

16

Governance

102-18 Governance structure

Sustainable Development Report (p. 114-115, 117)

Annual Report
a: (p. 141, 142, 155, 156, 163, 187, 188, 203)

b: (p. 142, 203-205)

102-19 Delegating authority

Annual Report (p. 143)

102-20 Executive-level responsibility for economic, environmental and social topics

Annual Report
a,b. (p. 203-205)

102-21 Consulting stakeholders on economic, environmental, and social topics

Sustainable Development Report (p. 44)

Annual Report
a,b: (p. 143)

16

102-22 Composition of the highest governance body and its committees

Annual Report
a-a-i, a-ii., a-iii, a-iv, a-v, a-vii: (p. 150-164, 186-205, 206-210, 217-225)

5, 16

102-23 Chair of highest governance body

Annual Report
a: (p.143)

b: (p. 143, 187-189)

16

102-24 Nominating and selecting the highest governance body

Annual Report
a: (p. 150-164, 186-203, 217), b-i, b-ii, b-iii, b-iv: (p. 143, 156-163, 187-203, 217-229)

5, 16

102-25 Conflicts of interest

Annual Report
a: a: (p. 148-149), b-i, b-iii: (p. 138, 178)

16

102-26 Role of highest governance body in setting purpose, values, and strategy

Annual Report
(p. 143, 156)

102-28 Evaluating the highest governance body’s performance

Annual Report
(p. 157-167)

102-32 Highest governance body’s role in sustainability reporting

Sustainable Development Report (p. 117)

102-35 Remuneration policies

Annual Report
a-a-i, a-ii, a-iii, a-v: (p. 180-186), b.: (p. 183)

102-36 Process for determining remuneration

Annual Report
a: (p. 184) b: (p.184) c: (p. 184)

102-37 Participation of interested parties in the determination of fees

Annual Report
a: (p. 185)

16

Stakeholder Engagement

102-40 List of stakeholder groups

Sustainable Development Report (p. 11, 42, 43)

102-41 Collective bargaining agreements

Sustainable Development Report (p. 88)

8

102-42 Identifying and selecting stakeholders

Sustainable Development Report (p. 42)

102-43 Approach to stakeholder engagement

Sustainable Development Report (p. 42, 43, 44)

Stakeholder consultation 2021

102-44 Key topics and concerns raised

Sustainable Development Report (p. 42, 43)

Reporting Practice

102-45 Entities included in the consolidated financial statements

Sustainable Development Report (p. 10)

102-46 Defining report content and topic Boundaries

Sustainable Development Report (p. 40, 54, 60, 64, 67, 69, 80, 86, 90, 94, 96, 101, 104, 118, 120, 123)

102-47 List of material topics

Sustainable Development Report (p. 11, 40)

102-48 Restatements of information

Sustainable Development Report (p. 26, 63, 106)

102-49 Changes in reporting

Sustainable Development Report (p. 11)

102-50 Reporting period

Sustainable Development Report (p. 10)

102-51 Date of most recent report

June 2021

102-52 Reporting cycle

Sustainable Development Report (p. 10)

102-53 Contact point for questions regarding the report

Sustainable Development Report (p. 11)

102-54 Claims of reporting in accordance with the GRI Standards

Sustainable Development Report (p. 10)

102-55 GRI content index

Sustainable Development Report (p. 134-143)

102-56 External assurance

Sustainable Development Report (p. 128-131)

GRI STANDARDS Content Index – Material Topics

GRI Standard

Disclosure

Disclosure

SDGs

Omission

External
Assurance

How we create value

GRI 201

Economic performance

201-1 Direct economic value generated and distributed

Sustainable Development Report (p. 26)

8, 9

201-3 Defined benefit plan obligations and other retirement plans

Annual Report (p. 355)

Environment

Adaptation to Climate Change

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 48)

b. Boundaries: (p. 48)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 51)

b. The purpose of the management approach:
(p. 48)

c. Management Approach: (p. 48)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 52)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 201

Economic performance

201-2 Financial implications and other risks and opportunities for the organization's activities due to climate change

-

13

The Company has already started the implementation of a study to identify the risks and opportunities from the consequences of climate change in its activity, following the recommendations of the Task Force on Climate - Related Financial Disclosures (TCFD). At the same time, it has joined the international initiative CDP Climate Change in 2021. The available data on the GRI 201-2 are presented in the section "Adaptation to climate change". Extensive data for full compliance with GRI 201-2 are expected within the next Sustainable Development Report.

Energy & Air emissions

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 54)

b. Boundaries: (p. 54)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 54)

b. The purpose of the management approach:
(p. 54)

c. Management Approach: (p. 54)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 55)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 302

Energy

302-1 Energy consumption within the organization

Sustainable Development Report (p. 56)

7, 8, 12, 13

302-3 Energy intensity

Sustainable Development Report (p. 56)

7, 8, 12, 13

GRI 305

Emissions

305-1 Direct (Scope 1) GHG emissions

Sustainable Development Report (p. 57)

3, 12, 13, 14, 15

305-2 Energy indirect (Scope 2) GHG emissions

Sustainable Development Report (p. 57)

3, 12, 13, 14, 15

305-3 Other indirect (Scope 3) GHG emissions

Sustainable Development Report (p. 57)

3, 12, 13, 14, 15

305-4 GHG emissions intensity

Sustainable Development Report (p. 58)

13, 14, 15

305-6 Emissions of ozonedepleting substances (ODS)

There are no such emissions.

3, 12

305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Sustainable Development Report (p. 57)

3, 12, 14, 15

Ecological Impacts

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 69)

b. Boundaries: (p. 69)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 69)

b. The purpose of the management approach:
(p. 69)

c. Management Approach: (p. 69)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 71)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 304

Biodiversity

304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas

Sustainable Development Report (p. 72)

304-2 Significant impacts of activities, products, and services on biodiversity

Sustainable Development Report (p. 72)

Circular Economy

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 64)

b. Boundaries: (p. 64)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 64)

b. The purpose of the management approach: (p. 64)

c. Management Approach: (p. 64)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 65)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 306 2020

Waste

306-1 Waste generation and significant waste-related impacts

Sustainable Development Report (p. 64-65)

3, 6, 12

306-2 Management of significant waste-related impacts

Sustainable Development Report (p. 64-65)

3, 6, 12

306-3 Waste generated

Sustainable Development Report (p. 65, 66)

3, 6, 12

306-4 Waste diverted from disposal

Sustainable Development Report (p. 65, 66)

3, 6, 12

306-5 Waste directed to disposal

Sustainable Development Report (p. 65, 66)

3, 6, 12

Water Management

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 60)

b. Boundaries: (p. 60)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 60)

b. The purpose of the management approach: (p. 60)

c. Management Approach: (p. 60)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 61)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 303

Water

303-1 Interactions with water as a shared resource

Sustainable Development Report (p. 60-61)

6, 12

303-2 Management of water discharge-related impacts

Sustainable Development Report (p. 61)

6, 12

303-3 Water withdrawal

Sustainable Development Report (p. 62)

6

303-4 Water discharge

Sustainable Development Report (p. 61, 62)

6

303-5 Water consumption

Sustainable Development Report (p. 63)

6

Pollution Prevention

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 67)

b. Boundaries: (p. 67)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 67)

b. The purpose of the management approach:
(p. 67)

c. Management Approach: (p. 67)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 68)

a-iii. Major Adjustments: Development of a dedicated management approach

MYTILINEOS - Internal index

Incidents involving small - scale, localised spills

Sustainable Development Report (p. 68)

3, 6, 12, 14, 15

Other significant Environmental topics

GRI 301

Materials

301-1 Materials used by weight or volume

Sustainable Development Report (p. 73)

8, 12

301-2 Recycled input materials used

Sustainable Development Report (p. 73)

8, 12

Society

Occupational Health and Safety

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

a. Why the topic is material: Sustainable Development Report (p. 80)

b. Boundaries: Sustainable Development Report (p. 80)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 80)

b. The purpose of the management approach: (p. 80)

c. Management Approach: (p. 80, 82, 83, 84)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 82)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 403

Occupational Health and Safety 2018

403-1 Occupational health and safety management system

Sustainable Development Report (p. 81)

8

403-2 Hazard identification, risk assessment, and incident investigation

Sustainable Development Report (p. 81)

8

403-3 Occupational health services

Sustainable Development Report (p. 81)

8

403-4 Worker participation, consultation, and communication on occupational health and safety

Sustainable Development Report (p. 82)

8, 16

403-5 Worker training on occupational health and safety

Sustainable Development Report (p. 83, 84)

8

403-6 Promotion of worker health

Sustainable Development Report (p. 81)

3, 8

403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships

Sustainable Development Report (p. 81)

8

403-8 Workers covered by an occupational health and safety management system

Sustainable Development Report (p. 81)

8

403-9 Work-related injuries

Sustainable Development Report (p. 83, 84)

3, 8, 16

403-10 Work-related ill health

Sustainable Development Report (p. 82, 83)

3, 8, 16

Employment

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 86)

b. Boundaries: (p. 86)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 86)

b. The purpose of the management approach: (p. 86)

c. Management Approach: (p. 86)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 88)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 401

Employment

401-1 New employee hires and employee turnover

Sustainable Development Report (p. 89)

5, 8, 10

401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees

Sustainable Development Report (p. 87)

3, 5, 8

401-3 Parental leave

Sustainable Development Report (p. 88)

5, 8

GRI 402

Labor/ Management Relations

402-1 Minimum notice periods regarding operational changes

Sustainable Development Report

(p. 87)

a. (p. 87)

8

Human Rights

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 90)

b. Boundaries: (p. 90)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 90)

b. The purpose of the management approach: (p. 90)

c. Management Approach: (p. 90)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 91)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 406

Non - discrimination

406-1 Incidents of discrimination and corrective actions taken

Sustainable Development Report (p. 93)

5, 8

GRI 407

Freedom of Association and Collective Bargaining

407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk

Sustainable Development Report (p. 93)

8

GRI 408

Child Labor

408-1 Operations and suppliers at significant risk for incidents of child labor

Sustainable Development Report (p. 93)

8, 16

GRI 409

Forced or Compulsory Labor

409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor

Sustainable Development Report (p. 93)

8

GRI 412

Human Rights Assessment

412-1 Operations that have been subject to human rights reviews or impact assessments

Sustainable Development Report (p. 91)

Equal Opportunities

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 94)

b. Boundaries: (p. 94)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 94)

b. The purpose of the management approach: (p. 94)

c. Management Approach: (p. 94)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 95)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 405

Diversity and Equal Opportunity

405-1 Diversity of governance bodies and employees

Sustainable Development Report (p. 95)

5, 8

405-2 Ratio of basic salary and remuneration of women to men

Sustainable Development Report (p. 95)

5, 8, 10

Sustainability of local communities

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 96)

b. Boundaries: (p. 96)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 96)

b. The purpose of the management approach: (p. 96)

c. Management Approach: (p. 97)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 97)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 203Indirect Economic Impacts

203-1 Infrastructure investments and services supported

Sustainable Development Report (p. 98)

5, 9, 11

GRI 413Local Communities

413-1 Operations with local community engagement, impact assessments, and development programs

Sustainable Development Report (p. 98)

GRI 415Public Policy

415-1 Political contributions

Not allowed under the Company's Code of Conduct
https://www.mytilineos.gr/media/hwdhvhaw/kodikas_deontologias_omilou_2019_en_web.pdf (p. 14)

16

Responsible Supply Chain

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 101)

b. Boundaries: (p. 101)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 101)

b. The purpose of the management approach: (p. 101)

c. Management Approach: (p. 101)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 102)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 204
Procurement Practices

204-1 Proportion of spending on local suppliers

Sustainable Development Report (p. 102-103)

8

GRI 308

Supplier Environmental Assessment

308-1

New suppliers that were screened using environmental criteria

Sustainable Development Report (p. 102)

12

GRI 414

Supplier Social Assessment

414-1

New suppliers that were screened using social criteria

Sustainable Development Report (p. 102)

12

Business Continuity

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 104)

b. Boundaries: (p. 104)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 104)

b. The purpose of the management approach: (p. 104)

c. Management Approach: (p. 104)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 105)

a-iii. Major Adjustments: Development of a dedicated management approach

MYTILINEOS - Internal Index

Implementation of Emergency Preparedness Exercises

Sustainable Development Report (p. 105)

Other significant Social topics

GRI 404Training & Education

404-1 Average hours of training per year per employee

Sustainable Development Report (p. 106)

4, 5, 8, 10

404-2 Programs for upgrading employee skills and transition assistance programs

Sustainable Development Report (p. 106)

8

404-3 Percentage of employees receiving regular performance and career development reviews

Sustainable Development Report (p. 106)

5, 8, 10

GRI 416Customer Health and Safety

416-2 Incidents of non-compliance concerning the health and safety impacts of products and services

Sustainable Development Report (p. 107)

16

GRI 417Marketing and Labeling

417-1 Requirements for product and service information and labeling

Sustainable Development Report (p. 108)

12

417-2 Incidents of non-compliance concerning product and service information and labeling

Sustainable Development Report (p. 108)

16

417-3 Incidents of non — compliance concerning marketing communications

Sustainable Development Report (p. 108)

16

Governance

Regulatory Compliance

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 118)

b. Boundaries: (p. 118)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 118)

b. The purpose of the management approach: (p. 118)

c. Management Approach: (p. 118)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 119)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 307

Environmental Compliance

307-1 Non-compliance with environmental laws and regulations

Sustainable Development Report (p. 119)

16

GRI 419Socioeconomic Compliance

419-1 Non-compliance with laws and regulations in the social and economic area

Sustainable Development Report (p. 119)

16

GRI 206Anti-competitive Behavior

206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices

Sustainable Development Report (p. 119)

16

Business Ethics

GRI 103

Management Approach

103-1 Explanation of the material topics and its boundaries

Sustainable Development Report

a. Why the topic is material: (p. 120)

b. Boundaries: (p. 120)

c. Specific limitation regarding the topic Boundary: None

103-2 The management approach and its components

Sustainable Development Report

a. How the organization manages the topic: (p. 120)

b. The purpose of the management approach: (p. 120)

c. Management Approach: (p. 120)

103-3 Evaluation of the management approach

a-i Evaluation: Internal review & external verification

a-ii. Results: Sustainable Development Report (p. 121)

a-iii. Major Adjustments: Development of a dedicated management approach

GRI 205Anti-corruption

205-3 Confirmed incidents of corruption and actions taken

Sustainable Development Report (p. 121)

16

Other significant Governance topics

GRI 418Customer Privacy

418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data

Sustainable Development Report (p. 123)

16