APPENDIX
GRI Index
| Statement of Use | PetroVietnam Fertilizer and Chemicals Corporation (PVFCCo) reports the information cited in the GRI table of contents below for the fiscal year ending December 31, 2024, with reference to the GRI Standards. |
| GRI 1 | GRI 1: Foundational Standards 2021 |
| GRI | GRI Index | |
|---|---|---|
GRI 2General Disclosure 2021 | ||
| 2-1 | Organizational details | |
| 2-2 | Entities included in the organization’s sustainability reporting | |
| 2-3 | Reporting period, frequency and contact point | |
| 2-4 | Restatements of information | |
| 2-5 | External assurance | |
| 2-6 | Activities, value chain and other business relationships | |
| 2-7 | Employees | |
| 2-8 | Workers who are not employees | |
| 2-9 | Governance structure and composition | |
| 2-10 | Nomination and selection of the highest governance body | |
| 2-11 | Chair of the highest governance body | |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | |
| 2-13 | Delegation of responsibility for managing impacts | |
| 2-14 | Role of the highest governance body in sustainability reporting | |
| 2-15 | Conflicts of interest | |
| 2-16 | Communication of critical concerns | |
| 2-17 | Collective knowledge of the highest governance body | |
| 2-18 | Evaluation of the performance of the highest governance body | |
| 2-19 | Remuneration policies | |
| 2-20 | Process to determine remuneration | |
| 2-21 | Annual total compensation ratio | |
| 2-22 | Statement on sustainable development strategy | |
| 2-23 | Policy commitments | |
| 2-24 | Embedding policy commitments | |
| 2-25 | Processes to remediate negative impact | |
| 2-26 | Mechanism for seeking advice and raising concerns | |
| 2-27 | Compliance with laws and regulations | |
| 2-28 | Membership associations | |
| 2-29 | Approach to stakeholder engagement | |
| 2-30 | Collective bargaining agreement | |
GRI 3Material Topics 2021 |
3-1 | Process to determine material topics |
| 3-2 | List of material topics | |
| 3-3 | Management critical topics | |
GRI 201Economic Performance 2016 | 201-1 | Direct economic value generated and distributed |
| 201-2 | Financial implications and other risks and opportunities due to climate change | |
| 201-3 | Defined benefit plan obligations and other retirement plans | |
| 201-4 | Financial assistance received from government | |
GRI 202Market Presence 2016 |
202-1 | Ratio of standard entry level wage by gender compared to local minimum wage |
| 202-2 | Proportion of senior management hired from the local community | |
GRI 203Indirect Economic Impacts 2016 |
203-1 | Infrastructure investment and services supported |
| 203-2 | Significant indirect economic impacts | |
GRI 204Procurement Practices 2016 |
204-1 | Proportion of spending on local suppliers |
GRI 205Anticorruption 2016 |
205-1 | Operations assessed for risks related to corruption |
| 205-2 | Communication and training about anti-corruption policies and procedures | |
| 205-3 | Confirmed incidents of corruption and actions taken | |
GRI 206Anticompetitive Behavior 2016 |
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices |
GRI 207Tax 2019 |
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| 207-1 | Approach to tax | |
| 207-2 | Tax governance, control, and risk management | |
| 207-3 | Stakeholders engagement and management of concerns related to tax | |
| 207-4 | Country-by-country reporting | |
GRI 301Materials 2016 |
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| 301-1 | Materials used by weight or volume | |
| 301-2 | Recycled input materials used | |
| 301-3 | Reclaimed products and their packaging materials | |
GRI 302Energy 2016 |
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| 302-1 | Energy consumption within the organization | |
| 302-2 | Energy consumption outside the organization | |
| 302-3 | Energy intensity | |
| 302-4 | Reduction energy consumption | |
| 302-5 | Reductions in energy requirements of products and services | |
GRI 303Water and Effluents 2018 |
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| 303-1 | Interaction with water as a shared resource | |
| 303-2 | Management of water discharge-related impacts | |
| 303-3 | Water withdrawal | |
| 303-4 | Water discharge | |
| 303-5 | Water consumption | |
GRI 304Biodiversity 2016 |
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| 304-1 | Operational sites owned, leased, managed in, or adjacent to protected areas and areas of high biodiversity value outside protected areas | |
| 304-2 | Significant impacts of activities, products, and services on biodiversity | |
| 304-3 | Habitats protected or restored | |
| 304-4 | IUCN Red List species and national conservation list species with habitats in areas affected by operations | |
GRI 305Emissions 2016 |
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| 305-1 | Direct (Scope 1) GHG emissions | |
| 305-2 | Indirect (Scope 2) GHG emissions | |
| 305-3 | Indirect (Scope 3) GHG emissions | |
| 305-4 | GHG emissions intensity | |
| 305-5 | Reduction GHG emissions | |
| 305-6 | Emissions of ozone-depleting substances (ODS) | |
| 305-7 | Nitrogen oxides (NOx), sulfur oxides (SOx) and other significant emissions | |
GRI 306Effluents and Waste 2016 |
306-3 | Significant spills |
GRI 306Waste 2020 |
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| 306-1 | Waste generation and significant waste-related impacts | |
| 306-2 | Waste generation and significant waste-related impacts | |
| 306-3 | Waste generated | |
| 306-4 | Waste diverted from disposal | |
| 306-5 | Waste directed to disposal | |
GRI 308Supplier Environmental Assessment 2016 |
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| 308-1 | New suppliers that were screened using environmental criteria | |
| 308-2 | Negative environmental impacts in the supply chain and countermeasures taken | |
GRI 401Employment 2016 |
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| 401-1 | New employee hires and employee turnover rate | |
| 401-2 | Benefits provided to full-time employees are not provided to temporary or part-time employees | |
| 401-3 | Parental leave | |
GRI 402Labor/ Management Relations 2016 |
402-1 | Minimum notice periods regarding operational changes |
GRI 403Occupational Health and Safety 2018 |
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| 403-1 | Occupational health and safety management system | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | |
| 403-3 | Occupational health services | |
| 403-4 | Employee participation, consultation and communication on occupational health and safety | |
| 403-5 | Worker training on occupational health and safety | |
| 403-6 | Promoting worker health | |
| 403-7 | Prevention and mitigation on occupational health and safety impacts directly linked by direct business relationships | |
| 403-8 | Workers covered by an occupational health and safety management system | |
| 403-9 | Work-related injuries | |
| 403-10 | Work-related ill health | |
GRI 404Training and Education 2016 |
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| 404-1 | Average hours of training per year per employee | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | |
GRI 405Diversity and Equal Opportunity 2016 |
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| 405-1 | Diversity of governance bodies and employees | |
| 405-2 | Ratio of basic salary and remuneration of women to men | |
GRI 406Nondiscrimination 2016 |
406-1 | Incidents of discrimination and corrective actions taken |
GRI 407Freedom of Association and Collective Bargaining 2016 |
407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk |
GRI 408Child Labor 2016 |
408-1 | Operations and suppliers at significant risk for incidents child labor |
GRI 409Forced or Compulsory Labor 2016 |
409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor |
GRI 410Security Practices 2016 |
410-1 | Security personnel trained in human rights policies or procedures |
GRI 411Rights of Indigenous Peoples 2016 |
411-1 | Incidents of violations involving rights of Indigenous peoples |
GRI 413Local Communities 2016 |
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| 413-1 | Operations with local community engagement, impact assessments, and development programs | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | |
GRI 414Supplier Social Assessment 2016 |
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| 414-1 | New suppliers that were screened using social criteria | |
| 414-2 | Negative social impacts in the supply chain and actions taken | |
GRI 415Public Policy 2016 |
415-1 | Political contributions |
GRI 416Customer Health and Safety 2016 |
416-1 | Assessment of the health and safety impacts of product and service categories |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | |
GRI 417Marketing and Labeling 2016 |
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| 417-1 | Requirements for product and service information and labeling | |
| 417-2 | Incidents of non-compliance concerning product and service information and labeling | |
| 417-3 | Incidents of non-compliance concerning marketing communications | |
GRI 418Customer Privacy 2016 |
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| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data |