ESG Reporting Guide (version 2024) Athens Stock Exchange
ESG linkage table (2023 data)
|
ESG Classification |
ΙD |
Metric |
Reference |
|---|---|---|---|
|
Ε |
C-E1-1 |
Scope 1 emissions - Total amount of direct emissions (Scope 1) |
Page. 92, Viohalco 2023 Annual Report |
|
C-E2-1 |
Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Location based approach |
Page. 92, Viohalco 2023 Annual Report |
|
|
C-E2-3 |
Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Market based approach |
Page. 92, Viohalco 2023 Annual Report |
|
|
C-E3-1 |
Energy consumption and production - Total amount of energy consumed within the organisation |
Page. 95, Viohalco 2023 Annual Report |
|
|
C-E3-3 |
Energy consumption and production - Percentage of renewable energy consumed |
Page. 95, Viohalco 2023 Annual Report |
|
|
C-E3-4 |
Energy consumption and production - Total amount of energy produced |
Page. 95, Viohalco 2023 Annual Report |
|
|
C-E3-5 |
Energy consumption and production - Percentage of renewable energy produced |
Page. 95, Viohalco 2023 Annual Report |
|
|
A-E1-1 |
|
Page. 92, Viohalco 2023 Annual Report |
|
|
Α-Ε2-1 |
Climate change risks and opportunities - Discussion of climate change-related risks and opportunities that can affect business operations |
Page. 96-102, Viohalco 2023 Annual Report |
|
|
A-E3-1 |
Waste management - Total amount of hazardous waste |
Page. 106, Viohalco 2023 Annual Report |
|
|
A-E3-2 |
Waste management - Total amount of non-hazardous waste |
Page. 106, Viohalco 2023 Annual Report |
|
|
A-E3-3 |
Waste management - Percentage of waste by type of treatment - Recycled |
Page. 106, Viohalco 2023 Annual Report |
|
|
A-E3-4 |
Waste management - Percentage of waste by type of treatment - Composted |
Page. 106, Viohalco 2023 Annual Report |
|
|
A-E3-5 |
Waste management - Percentage of waste by type of treatment - Incinerated |
Page. 106, Viohalco 2023 Annual Report |
|
|
A-E3-6 |
Waste management - Percentage of waste by type of treatment - Landfilled |
Page. 106, Viohalco 2023 Annual Report |
|
|
A-E3-7 |
Waste management - Total amount of radioactive waste |
Page. 106, Viohalco 2023 Annual Report |
|
|
A-E5-1 |
Biodiversity sensitive areas - Description of the impact of business operations on biodiversity sensitive areas |
The locations of all industrial installations of the subsidiaries are not in or in the vicinity of ecologically sensitive areas (e.g., Natura 2000) and they do not have a direct effect on local biodiversity, or sensitive ecosystems as described in the approved Environmental Impact Studies of the installations subject to environmental permitting. |
|
|
A-E6-1 |
Climate change policy |
||
|
A-E7-1 |
Removals and carbon credits - GHG removals and storage |
Page. 97, Viohalco 2023 Annual Report |
|
|
A-E7-2 |
|
Page. 97, Viohalco 2023 Annual Report |
|
|
A-E8-1 |
Total GHG emissions - Total GHG emissions location based |
Page. 92, Viohalco 2023 Annual Report |
|
|
A-E8-2 |
Total GHG emissions - Total GHG emissions market based |
Page. 92, Viohalco 2023 Annual Report |
|
|
SS-E1-1 |
Transition plan - Disclosure of transition plan for climate change mitigation |
Page. 88-102, Viohalco 2023 Annual Report |
|
|
S |
C-S1-1 |
Stakeholder engagement - Discussion of organisation's main stakeholders and analysis of key stakeholder engagement practices |
Page. 86, Viohalco 2023 Annual Report |
|
C-S2-1 |
Percentage of female employees |
Page. 122, Viohalco 2023 Annual Report |
|
|
C-S3-1 |
Percentage of women at top management level |
Page. 122, Viohalco 2023 Annual Report |
|
|
C-S4-3 |
|
Total employee turnover (voluntary and involuntary) is provided as a consolidated figure. |
|
|
C-S5 |
Employee training |
Average training hours per employee are provided for total headcount and not for 10% top and 90% bottom employees by total compensation.
Page. 120, Viohalco 2023 Annual Report |
|
|
C-S6-1 |
Human rights policy - Description of human rights policy and fundamental principles |
||
|
C-S7-1 |
Percentage of employees covered by collective bargaining agreements |
Percentage of employees covered by collective bargaining agreements: 100% |
|
|
C-S8-1 |
Value chain - Discussion of supplier screening using ESG criteria |
Page. 124, Viohalco 2023 Annual Report |
|
|
C-S8-2 |
Value chain - Policies to manage material impacts, risks and opportunities related to workers in the value chain |
||
|
A-S1-1 |
Sustainable economic activity - Percentage of sustainable turnover - Alignment |
Page. 110,Viohalco 2023 Annual Report |
|
|
A-S1-2 |
Sustainable economic activity - Percentage of sustainable CapEx - Alignment |
Page. 110,Viohalco 2023 Annual Report |
|
|
A-S1-3 |
Sustainable economic activity - Percentage of sustainable OpEx - Alignment |
Page. 110,Viohalco 2023 Annual Report |
|
|
A-S1-4 |
Sustainable economic activity - Percentage of sustainable turnover - Eligibility |
Page. 110,Viohalco 2023 Annual Report |
|
|
A-S1-5 |
Sustainable economic activity - Percentage of sustainable CapEx - Eligibility |
Page. 110,Viohalco 2023 Annual Report |
|
|
A-S1-6 |
Sustainable economic activity - Percentage of sustainable OpEx - Eligibility |
Page. 110,Viohalco 2023 Annual Report |
|
|
A-S4-1 |
CEO pay ratio - Total CEO pay |
Page. 141,Viohalco 2023 Annual Report |
|
|
SS-S1-1 |
Product quality and safety - Discussion of product quality and safety approach |
Pages. 18-69, 115,Viohalco 2023 Annual Report |
|
|
SS-S1-2 |
Product quality and safety - Total number of product recalls issued |
Pages. 18-69, 115,Viohalco 2023 Annual Report |
|
|
SS-S6-1 |
Health and safety performance - Number of injuries |
Page. 117,Viohalco 2023 Annual Report |
|
|
SS-S6-2 |
Health and safety performance - Number of fatalities |
Page. 117,Viohalco 2023 Annual Report |
|
|
SS-S6-3 |
Health and safety performance - Accident frequency rate |
Page. 118,Viohalco 2023 Annual Report |
|
|
SS-S6-4 |
|
Page. 118,Viohalco 2023 Annual Report |
|
|
G |
C-G1-2 |
|
Page. 135, Viohalco 2023 Annual Report |
|
C-G1-3 |
Board composition - Percentage of female board members |
Page. 135,Viohalco 2023 Annual Report |
|
|
C-G1-4 |
Board composition - Percentage of non-executive board members |
Page. 135,Viohalco 2023 Annual Report |
|
|
C-G1-5 |
Board composition - Percentage of independent non-executive board members |
Page. 135,Viohalco 2023 Annual Report |
|
|
C-G1-6 |
Board composition - Number of board members |
Page. 135,Viohalco 2023 Annual Report |
|
|
C-G2-1 |
Sustainability oversight - Description of approach to sustainability oversight |
Page. 83, Viohalco 2023 Annual Report |
|
|
C-G3-1 |
Materiality - Description of the materiality assessment process and material topics |
Page. 85, Viohalco 2023 Annual Report |
|
|
C-G3-2 |
Materiality - Approach |
Page. 85, Viohalco 2023 Annual Report |
|
|
C-G4-1 |
Sustainability policy - Description of sustainability policy and fundamental principles |
||
|
C-G5-1 |
Business ethics policy - Description of business ethics policy and fundamental principles |
||
|
C-G6-1 |
|
Data security issues are covered underViohalco Business Code of Conduct |
|
|
C-G7-1 |
Sustainability reporting - Basis for preparation of sustainability reporting |
Page. 78, Viohalco 2023 Annual Report |
|
|
C-G7-2 |
Sustainability reporting - List all its entities included in the sustainability reporting |
Page. 78, Viohalco 2023 Annual Report |
|
|
|
Annual financial statements - Date of publication |
Annual financial statements - Date of publication: 04/04/2024 |
|
|
A-G1-1 |
Strategy, business model and value chain |
Page. 82, Viohalco 2023 Annual Report |
|
|
A-G2-1 |
Business ethics violations - Total number of business ethics violations |
Page. 127,Viohalco 2023 Annual Report |
|
|
A-G2-2 |
Business ethics violations - Total amount of monetary losses as a result of business ethics violations |
Page. 127, Viohalco 2023 Annual Report |
|
|
A-G3 |
ESG targets |
Page. 85, Viohalco 2023 Annual Report |
|
|
A-G4-1 |
Percentage of CEO’s variable pay |
Page. 139, Viohalco 2023 Annual Report |
|
|
A-G5 |
External assurance |
No metrics have been externally assured. |
|
|
A-G6-1 |
ESG bonds |
In December 2021, Noval Property successfully issued a Green Bond of EUR 120 million listed on the Category of Fixed Income Securities Market of the Athens Stock Exchange. |
|
|
A-G7-1 |
Integration of sustainability-related performance in incentive schemes - Incentive schemes and remuneration policies linked to sustainability matters |
Page. 83,Viohalco 2023 Annual Report |
|
|
SS-G1-1 |
Whistleblower policy - Description of whistleblower policies and procedures |
||
|
SR-1 |
|
Page.78-127, Viohalco 2023 Annual Report |
|
|
SR-2 |
|
Sustainability Statement/Report - Date of publication: 04/04/2024 |