ESG Reporting Guide (version 2024) Athens Stock Exchange
ESG linkage table (2024 data)
|
SG Classification |
ΙD |
Metric |
Reference |
|---|---|---|---|
|
Ε |
C-E1-1 |
Scope 1 emissions - Total amount of direct emissions (Scope 1) |
Page 119, ElvalHalcor 2024 Sustainability Report |
|
C-E2-1 |
Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Location based approach |
Page. 119, ElvalHalcor 2024 Sustainability Report |
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C-E2-3 |
Scope 2 emissions - Total amount of indirect emissions (Scope 2) - Market based approach |
Page. 119, ElvalHalcor 2024 Sustainability Report |
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C-E3-1 |
Energy consumption and production - Total amount of energy consumed within the organisation |
Page 120-121, ElvalHalcor 2024 Sustainability Report |
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C-E3-3 |
Energy consumption and production - Percentage of renewable energy consumed |
Page 120-121, ElvalHalcor 2023 Sustainability Report |
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C-E3-4 |
Energy consumption and production - Total amount of energy produced |
Page 121, ElvalHalcor 2024 Sustainability Report |
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C-E3-5 |
Energy consumption and production - Percentage of renewable energy produced |
Page 121, ElvalHalcor 2024 Sustainability Report |
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A-E1-1 |
|
Page 119, ElvalHalcor 2024 Sustainability Report |
|
|
Α-Ε2-1 |
Climate change risks and opportunities - Discussion of climate change-related risks and opportunities that can affect business operations |
Page 112-115, ElvalHalcor 2024 Sustainability ReportSustainability Report ElvalHalcor TCFD Report |
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A-E3-1 |
Waste management - Total amount of hazardous waste |
Page 125, ElvalHalcor 2024 Sustainability Report |
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A-E3-2 |
Waste management - Total amount of non-hazardous waste |
Page 125, ElvalHalcor 2024 Sustainability Report |
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A-E3-3 |
Waste management - Percentage of waste by type of treatment - Recycled |
Page 125, ElvalHalcor 2024 Sustainability Report |
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A-E3-4 |
Waste management - Percentage of waste by type of treatment - Composted |
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A-E3-5 |
Waste management - Percentage of waste by type of treatment - Incinerated |
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A-E3-6 |
Waste management - Percentage of waste by type of treatment - Landfilled |
Page 125, ElvalHalcor 2024 Sustainability Report |
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A-E3-7 |
Waste management - Total amount of radioactive waste |
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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. Page 13, Annex Ι – 2024 Annual Report |
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A-E6-1 |
Climate change policy |
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A-E7-1 |
Removals and carbon credits - GHG removals and storage |
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A-E7-2 |
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A-E8-1 |
Total GHG emissions - Total GHG emissions location based |
Page 118, ElvalHalcor 2024 Sustainability Report |
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A-E8-2 |
Total GHG emissions - Total GHG emissions market based |
Page. 118, ElvalHalcor 2024 Sustainability Report |
|
|
SS-E1-1 |
Transition plan - Disclosure of transition plan for climate change mitigation |
Page 117, ElvalHalcor 2024 Sustainability Report |
|
|
SS-E1-1 (1-3) |
Water consumption |
Page 128, ElvalHalcor 2024 Sustainability Report Water disposal (A-E4-1): 443,555m3 |
|
|
S Social |
C-S1-1 |
Stakeholder engagement - Discussion of organisation's main stakeholders and analysis of key stakeholder engagement practices |
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C-S2-1 |
Percentage of female employees |
Page 147, ElvalHalcor 2024 Sustainability Report |
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C-S3-1 |
Percentage of women at top management level |
Page 147, ElvalHalcor 2024 Sustainability Report |
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C-S4-3 |
|
Total employee turnover (voluntary and involuntary) is provided as a consolidated figure. Page 148 , ElvalHalcor 2024 Sustainability Report |
|
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C-S5 |
Employee training |
Average training hours per employee are provided for total headcount. Page 151, ElvalHalcor 2024 Sustainability Report |
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C-S6-1 |
Human rights policy - Description of human rights policy and fundamental principles |
||
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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 158-160, ElvalHalcor 2024 Sustainability Report |
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C-S8-2 |
Value chain - Policies to manage material impacts, risks and opportunities related to workers in the value chain |
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|
A-S1-1 |
Sustainable economic activity - Percentage of sustainable turnover - Alignment |
Page. 130-131, ElvalHalcor 2024 Sustainability Report |
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A-S1-2 |
Sustainable economic activity - Percentage of sustainable CapEx - Alignment |
Page. 130-131 ElvalHalcor 2024 Sustainability Report |
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A-S1-3 |
Sustainable economic activity - Percentage of sustainable OpEx - Alignment |
Page. 130-131, ElvalHalcor 2024 Sustainability Report |
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A-S1-4 |
Sustainable economic activity - Percentage of sustainable turnover - Eligibility |
Page 131, ElvalHalcor 2024 Sustainability Report |
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A-S1-5 |
Sustainable economic activity - Percentage of sustainable CapEx - Eligibility |
Page 131, ElvalHalcor 2024 Sustainability Report |
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A-S1-6 |
Sustainable economic activity - Percentage of sustainable OpEx - Eligibility |
Page 131, ElvalHalcor 2024 Sustainability Report |
|
|
A-S2-1 |
Total education expenditures |
EUR 1.000.000 |
|
|
SS-S6-1 |
Health and safety performance - Number of injuries |
Page 155, ElvalHalcor 2024 Sustainability Report |
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SS-S6-2 |
Health and safety performance - Number of fatalities |
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|
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SS-S6-3 |
Health and safety performance - Accident frequency rate |
Page 155, ElvalHalcor 2024 Sustainability Report |
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SS-S6-4 |
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|
G |
C-G1-2 |
|
Page 207, ElvalHalcor 2024 annual Report |
|
C-G1-3 |
Board composition - Percentage of female board members |
Page 207-208, ElvalHalcor 2023 annual Report |
|
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C-G1-4 |
Board composition - Percentage of non-executive board members |
Page 207-208, ElvalHalcor 2024 annual Report |
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C-G1-5 |
Board composition - Percentage of independent non-executive board members |
Page 207-208, ElvalHalcor 2024 annual Report |
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C-G1-6 |
Board composition - Number of board members |
Page 207-208, ElvalHalcor 2024 annual Report |
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C-G2-1 |
Sustainability oversight - Description of approach to sustainability oversight |
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C-G3-1 |
Materiality - Description of the materiality assessment process and material topics |
Page 101-104, ElvalHalcor 2024 Sustainability Report |
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C-G3-2 |
Materiality - Approach |
Page 101-104, ElvalHalcor 2024 Sustainability Report |
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C-G4-1 |
Sustainability policy - Description of sustainability policy and fundamental principles |
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C-G5-1 |
Business ethics policy - Description of business ethics policy and fundamental principles |
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C-G6-1 |
|
Data security issues are covered under ElvalHalcor’s Business Code of Conduct |
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C-G7-1 |
Sustainability reporting - Basis for preparation of sustainability reporting |
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C-G7-2 |
Sustainability reporting - List all its entities included in the sustainability reporting |
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C-G8-1 |
Annual financial statements - Date of publication |
Annual financial statements - Date of publication: 14.03.2025 |
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A-G1-1 |
Strategy, business model and value chain |
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A-G2-1 |
Business ethics violations - Total number of business ethics violations |
Page 150, ElvalHalcor 2024 Sustainability Report |
|
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A-G2-2 |
Business ethics violations - Total amount of monetary losses as a result of business ethics violations |
Page 150, ElvalHalcor 2024 Sustainability Report |
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A-G3 |
ESG targets |
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A-G5 |
External assurance |
Page 189, ElvalHalcor 2024 Sustainability Report |
|
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A-G6-1 |
ESG bonds |
No bond loans were issued by the subsidiaries in 2024. |
|
|
A-G7-1 |
Integration of sustainability-related performance in incentive schemes - Incentive schemes and remuneration policies linked to sustainability matters |
Page 100, ElvalHalcor 2024 Sustainability Report |
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|
SS-G1-1 |
Whistleblower policy - Description of whistleblower policies and procedures |
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SR-1 |
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SR-2 |
|
Sustainability Statement/Report - Date of publication: 22/05/2025 |