Over 20 years of non‑financial reporting, the Company has established an information collection system configured in such a way that entities of Nornickel GroupIn total, Norilsk Nickel Group consists of more than 90 Russian and foreign entities. A detailed list of entities in the perimeter of the Group’s IFRS financial statements is available at Company website.provide the working group responsible for the report preparation with information on the most material topics and aspects of their operations in terms of social and environmental impact. The boundaries of information consolidation as part of GRIdisclosure in the Report may vary and depend on whether a particular entity has significant economic, environmental, and social impacts.
The criteria for including an entity in the data collection boundaries depend on the specific indicator and are set out in the Company's by‑laws. Examples of criteria for economic and production indicators include mining, ore concentration, metals production, inclusion of an entity in the IFRS reporting; for environmental indicators – completion of statutory statistical reporting forms; for personnel‑related indicators – the entity's average headcount of more than 500 people, etc.
The reporting boundaries include data on Russian business units. Currently, the possibility to collect, independently verify, and disclose information on foreign entities is limited. The Group's only significant foreign production entity, Norilsk Nickel Harjavalta, discloses sustainability data on its official websiteas a separate set of indicators (ESG‑Databook). Other foreign businessunitsare insignificant in terms of sustainability impacts.
Furthermore, the reporting boundaries do not include investment assets that are outside the Group’s control unless they form a significant part of the Group’s production chain. In 2023, the Company did not carry out any major mergers or acquisitions that would have a significant impact on the reporting boundaries.
Reporting boundaries for material topics
Legend
Material topics
GRI disclosures
Norilsk Division
Kola DivisionExcluding foreign business units.
Trans‑Baikal Division
Energy Division
Sales DivisionExcluding foreign business units.
Head Office
Other Group assets
Training and education
404‑1, 404‑2
Employment and decent working conditions in the regions of operation
201‑3
202‑1, 202‑2
401‑1, 401‑2
403‑6
404‑3
Contribution to the development of local communities
201‑1
203‑1, 203‑2
207‑1, 207‑2, 207‑3
Contribution to the national industry by promoting Russian technology
–
Innovation projects pursuing sustainable development goals
–
Climate change
201‑2
302‑1, 302‑3, 302‑4
305‑1–305‑5
Emissions
305‑7
Waste management
306‑1–306‑5
Occupational health and safety
403‑1‒403‑5, 403‑8–403‑10
Biodiversity
304‑1‒304‑4
Water consumption and wastewater discharge
303‑1‒303‑5
Industrial environmental safety of production facilities (including tailings dumps)
–
Responsible exploration and land reclamation
–
Impact of transport on water bodies
–
Supply chain responsibility
308‑1, 308‑2, 414‑1, 414‑2
Corporate governance and risk management
2‑9‒2‑20
Anti‑corruption and business ethics
205‑1, 205‑2, 205‑3
Respect for human rights (including those of indigenous minorities)