ESG Reporting Guide 2022 — Athens Stock Exchange

The Athens Stock Exchange has been participating since 2018 in the Sustainable Stock Exchanges (SSE) initiative of the United Nations, which promotes the dissemination of best practices for the disclosure and integration of non-financial information, aiming to develop sustainable investments in local capital markets. Following the call for action of the organizations that promote sustainable development, the Athens Stock Exchange issued the "ESG Reporting Guide", seeking to promote and strengthen the ESG-related information disclosure practices applied by Greek listed companies. The table below presents MYTILINEOS' response to the indicators of the Athens Stock Exchange ESG Reporting Guide (where C: Basic metrics, Α: Advanced metrics, SS: Sector-Specific metrics), which are based on practices aligned with international sustainability guidelines and reporting frameworks such as GRI, SASB, GLOBAL COMPACT, IIRC, CDP, TCFD, and the Greek Sustainability Code.

ESG Classification

ID

Metric Title

References
(Sustainable Development Report 2021)

Environment

C-E1

Scope 1 emissions

Material topic:

Energy & Air emissions

C-E2

Scope 2 emissions

C-E3

Energy consumption and production

A-E1

Scope 3 emissions

A-E2

Climate change risks and opportunities

Material topic:

Adaptation to Climate Change

A-E3

Waste management

Material topic:

Circular Economy

A-E4

Effluent discharge

Material topics:

Water Management

Circular Economy

A-E5

Biodiversity sensitive areas

Material topic:

Ecological Impacts

SS-E1

Emission strategy

Tackling Climate change

Material topic:

Energy & Air emissions

SS-E2

Air pollutant emissions

Material topic:

Energy & Air emissions

SS-E3

Water consumption

Material topic:

Water Management

SS-E4

Water management

SS-E8

Critical materials

Raw and other materials

The Company does not use the 27 critical raw materials identified by the European CommissionEuropean Commission (2019). Critical raw materials (europa.eu)

SS-E9

Chemicals in products

Product Quality & Safety

Society

C-S1

Stakeholder engagement

Stakeholder engagement

C-S2

Female employees

ESG KPIs

C-S3

Female employees in management positions

C-S4

Employee turnover

C-S5

Employee training

Employment Practices

C-S6

Human rights policy

Material topic:

Human Rights

C-S7

Collective bargaining agreements

ESG KPIs

C-S8

Supplier assessment

Material topic:

Responsible Supply Chain

A-S1

Sustainable economic activity

How we create value

A-S2

Employee training expenditure

ESG KPIs

A-S3

Gender pay gap

Material topic:

Equal Opportunities

SS-S1

Product quality and safety

Product Quality & Safety

SS-S2

Customer privacy

Customer Privacy

SS-S4

Labor law violations

Material topic:

Regulatory Compliance

SS-S5

Data security and privacy fines

Customer Privacy

SS-S6

Health and Safety performance

Material topic:

Occupational Health and Safety

SS-S7

Marketing practices

Communication & Marketing

SS-S8

Customer satisfaction

Product Quality & Safety

SS-S9

Customer grievance mechanism

Material topic:

Business Ethics

Governance

C-G1

Board composition

Board of Directors

C-G2

Sustainability oversight

Sustainability Governance

C-G3

Materiality

Materiality process

C-G4

Sustainability policy

Corporate Social Responsibility Policy

C-G5

Business ethics policy

Material topic:

Business Ethics

Code of Business Conduct

C-G6

Data security policy

Privacy Policy

A-G1

Business model

How we create value

A-G2

Business ethics violations

ESG KPIs

A-G3

ESG Targets

Key ESG Targets

A-G4

Variable pay

Board of Directors Remuneration Report

A-G5

External assurance

Independent Assurance Statement

SS-G1

Whistleblower policy

ESG KPIs

SS-G2

Critical risk management

Material topics:

Business Continuity

Pollution prevention