Report boundaries

GRI 2-2

Reporting boundaries

Nornickel has a long and successful track record of preparing sustainability reports. The 2022 Sustainability Report is the nineteenth report prepared by the Company in accordance with the GRI Standards (formerly the Guidelines). During this period, the Company has established an information collection system configured in such a way that entities of Nornickel GroupIn total, Nornickel Group counts over 80 entities. A detailed list of entities in the perimeter of the Group’s IFRS financial statements is available. provide information on the topics and aspects of operations where they have significant sustainability impacts. As a result, the boundaries of information consolidation in a sustainability report are easily adjustable for the context of the entities’ operations and differ across material topics.

The reporting boundaries include data on Russian business units. Foreign business units are insignificant in terms of sustainability impacts, except for Norilsk Nickel Harjavalta, a Finnish company of the Group. No data for Norilsk Nickel Harjavalta are included in the 2022 Sustainability Report due to the limited ability to collect information in the new geopolitical environmentA limited number of indicators that include Norilsk Nickel Harjavalta data is included in the reporting boundaries, in which case this is reported in a special note. For reference, the Report also discloses data on the headcount of foreign operations.. However, the Company reasonably believes that not including Norilsk Nickel Harjavalta in the reporting boundaries will not have a material effect on the Group’s performance (Norilsk Nickel Harjavalta’s headcount, occupational injury rate, and key environmental impact indicators are traditionally within 1% of the consolidated figure for Nornickel Group). To ensure transparency of Norilsk Nickel Harjavalta, sustainability data for this asset will be disclosed on the Norilsk Nickel Harjavalta website as a separate set of indicators (ESG Databook).

The Company traditionally does not include investment assets that are outside the Group’s control unless they form a significant part of the Group’s production chain. In 2022, the Company did not carry out any major mergers and acquisitions that would have a significant impact on the reporting boundaries.

Reporting boundaries for material topics

All assets of the Subgroup are included Assets of the Subgroup with the most significant impacts are included Entities of the Subgroup are not included
Material topics GRI disclosures Norilsk Division Kola DivisionExcluding Norilsk Nickel Harjavalta. Trans-Baikal Division Energy Division Head Office Other Group assets
Employment and decent working conditions in the regions of operation 201-3
202-1, 202-2
401-1, 401-2
Emissions 305-7
Training and education 404-1, 404-2
Innovation projects pursuing sustainable development goals
Contribution to the development of local communities 201-1
203-1, 203-2
207-1, 207-2, 207-3
Climate change 201-2
302-1, 302-3, 302-4
305-1 – 305-5
Contribution to the national industry by promoting Russian technology
Waste management 306-1 – 306-5
Biodiversity 304-1 – 304-4
Health and safety 403-1 – 403-5, 403-8 – 403-10
Water consumption and wastewater discharge 303-1 – 303-5
Industrial environmental safety of production facilities (including tailings dumps)
Impact of transport on water bodies
Responsible exploration and land reclamation
Supply chain responsibility 308-1, 308-2, 414-1, 414-2
Corporate governance and risk management 2-9 – 2-21
Anti-corruption and business ethics 205-1, 205-2, 205-3
Respect for human rights (including those of indigenous minorities) 401-3