Appendix 2. GRI Content Index

This Report uses indicators recommended by GRI Sustainability Reporting Guidelines (version G3.1). Besides that, some indicators from GRI Oil and Gas Sector Supplement were used in the Report (marked with lettering OG in the table).

Meaning of colours and marks: 1) Level of information disclosure in accordance with An internationally recognised methodology of preparing sustainable development reports developed by the Global Reporting Initiative (GRI).GRI Guidelines requirements: – completely, – частично, – нет информации;

2) Indicators: 1.1 – main, 1.1 – additional.

Показатель Profile disclosure Description Location in the Report: sections (data may also be located directly in the table) Page

1.1

Statement from the most senior decision-maker of the organisation publishing the Report describing the importance of sustainable development for the organisation itself and the respective strategy.

Address of the Chairman of the Management Board.

4–5

1.2

Description of key impacts, risks, and opportunities.

Address of the Chairman of the Management Board.

About the Company.

Sustainable Development Strategy. Human Resources Development. Sustainable Development Management and Stakeholder Engagement. Safe Development: Health, Safety and Environment. Regional Policy and Local Community Development.

4–5, 8–10, 39–40, 50–52, 69–70, 81–82, 85,103

2.1

Name of the organisation.

Full name:

Open Joint Stock Company Gazprom Neft. Short name:

OJSC Gazprom Neft.

2.2

Primary brands, products, and/or services.

About the Company.

6, 10–11, 20–31

2.3

Operational structure of the organisation, including main divisions, operating companies, subsidiaries, and joint ventures.

About the Company.

11–12

2.4

Location of organisation's headquarters.

3-5, Pochtamtskaya str., Saint Petersburg, 190000, Russia

2.5

Number of countries where the organisation operates, and names of countries with either major operations or those specifically relevant to the sustainability issues covered in the report.

About the Company.

16–17

2.6

Nature of ownership and legal form.

About the Company.

6, 11–12

2.7

Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries).

About the Company. Sustainable Development Management and Stakeholder Engagement.

6, 8, 10–12, 16–17, 54–61

2.8

Scale of the reporting organisation.

About the Company. Human Resources Development. Sales statistics in money terms (earnings) are disclosed in total for the Company. The Company considers its breakdown of sales revenues by regions to be confidential. Information about overall expenses of the Company is disclosed in the Annual Report 2013, p. 121-123. The Company considers breakdown of expenses by regions to be confidential.

6, 19, 67–68

2.9

Significant changes during the reporting period regarding size, structure, or ownership.

About the Company.

11

2.10

Awards received in the reporting period.

About the Company.

Sustainable Development Management and Stakeholder Engagement.

Safe Development: Health, Safety and Environment. Regional Policy and Local Community Development.

22, 42, 56, 60, 65, 86, 118

3.1

Reporting period.

About the Report.

1

3.2

Date of most recent previous report (if any).

2012

3.3

Reporting cycle (annual, biennial).

Annual.

3.4

Contact point for questions regarding the report or its contents.

Contacts and feedback.

134

3.5

Process for defining report content.

About the Report.

Sustainable Development Management and Stakeholder Engagement.

1–2, 65

3.6

Boundary of the report (for example, countries, divisions, subsidiaries, capacities leased, JVs; suppliers).

About the Report.

1

3.7

Any specific limitations on the scope or boundary of the report.

About the Report.

1

3.8

Basis for reporting on joint ventures, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organisations.

The Report includes information about enterprises in which the Company’s interest exceeds 50%. In some environmental impact indicators information on 50% equity investees is also included. These cases are specifically mentioned in the Report.

3.9

Data measurement techniques and the bases of calculations (including assumptions and methods used to determine indicator values and other information included in the report).

About the Report.

1

3.10

Explanation of the effect of any re-statements of information provided in earlier reports, and the reasons for such ­re-statement.

The Report does not contain re-statements of information from previous reports.

3.11

Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the report.

About the Report.

1, 65

3.12

Table identifying the location of the Standard Disclosures in the report.

GRI Content Index.

3.13

Policy and current practice with regard to seeking external assurance for the report.

About the Report.

Sustainable Development Management and Stakeholder Engagement.

1, 65

4.1

Governance structure of the organisation, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organisational oversight.

Sustainable Development Management and Stakeholder Engagement.

45–48

4.2

Indicate whether the Chair of the highest governance body is also an executive officer.

No.

4.3

For organisations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or nonexecutive members.

Sustainable Development Management and Stakeholder Engagement.

46

4.4

Mechanisms for stakeholders and employees to provide recommendations or direction to the highest governance body.

Sustainable Development Management and Stakeholder Engagement.

45–46, 55–57

4.5

Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organisation’s performance (including social and environmental performance).

Sustainable Development Management and Stakeholder Engagement. Gazprom Neft Annual Report 2013, p. 165.

48

4.6

Processes in place for the highest governance body to ensure that conflicts of interest are avoided.

Sustainable Development Management and Stakeholder Engagement. Gazprom Neft Annual Report 2013, p. 168–169.

48

4.7

Processes for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees.

Sustainable Development Management and Stakeholder Engagement. Gazprom Neft Annual Report 2013, p. 155–160.

45, 47

4.8

Internally developed statements of mission or values, codes of conduct, and principles relevant to economic, environmental, and social performance and the status of their implementation.

Sustainable Development Strategy. Sustainable Development Management and Stakeholder Engagement.

8, 45, 49, 63

4.9

Procedures of the highest governance body for overseeing the organisation's identification and management of economic, environmental, and social performance, including relevant risks and opportunities, and adherence to or compliance with internationally agreed standards, codes of conduct, and principles.

Sustainable Development Management and Stakeholder Engagement.

50–52

4.10

Processes for the highest governance body performance self-assessment, particularly with respect to economic, environmental, and social performance.

Sustainable Development Management and Stakeholder Engagement.

46

4.11

Explanation of whether the precautionary approach or principle is applied by the organisation.

Safe Development: Health, Safety and Environment. For expanded explanation see: Gazprom Neft 2010 Sustainable Development Report, p. 99.

81

4.12

Externally developed economic, environmental, and social charters, principles, or other initiatives which the organisation subscribes to or endorses.

At present the Company has not officially subscribed to any such initiatives. The Company follows the principles set forth in ISO 26000 (Guidance on Social Responsibility) and publishes sustainability reporting adhering to GRI Reporting Guidelines.

4.13

Memberships in associations and/or national/international advocacy organisations in which the organisation: a) has positions in governance bodies; b) participates in projects or committees; c) provides substantial funding beyond routine membership dues; or d) views membership as strategic.

At present the Company has not officially subscribed to any such initiatives.

4.14

List of stakeholder groups engaged by the organisation.

Sustainable Development Management and Stakeholder Engagement.

53

4.15

Basis for identification and selection of stakeholders with whom to engage.

Sustainable Development Management and Stakeholder Engagement.

53

4.16

Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group.

Sustainable Development Management and Stakeholder Engagement.

53–54

4.17

Key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, including through its reporting.

About the Report. Sustainable Development Management and Stakeholder Engagement.

Regional Policy and Local Community Development

2, 54, 104

EC1

Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments.

About the Company. Human Resources Development. Safe Development: Health, Safety and Environment. Regional Policy and Local Community Development. See also Gazprom Neft Annual Report 2013, p. 121, 121, 125, 176.

18, 71–72,84, 105

EC2

Financial implications and other risks and opportunities for the organisation's activities due to climate change.

Safe Development: Health, Safety and Environment.

87, 91

EC3

Coverage of the organisation’s defined benefit plan obligations.

Human Resources Development.

72

EC4

Significant financial assistance received from government.

In 2013, the Company did not receive any direct donations from the government. However, OJSC Gazprom Neft is a subsidiary of OJSC Gazprom in which 50.002% of shares are controlled by the government.

EC5

Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation.

EC6

Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation.

EC7

Procedures for local hiring and proportion of senior management hired from the local community at significant locations of operation.

EC8

Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement.

Regional Policy and Local Community Development.

102–111

EC9

Understanding and describing significant indirect economic impacts, including the extent of impacts.

Sustainable Development Strategy.

Sustainable Development Management and Stakeholder Engagement.

Regional Policy and Local Community Development.

40,62, 102–106

OG11

Volume and type of estimated proved reserves and production.

About the Company.

6, 8

EN1

Materials used by weight or volume.

About the Company.

18

EN2

Percentage of materials used that are recycled input materials.

EN3

Direct energy consumption by primary energy source.

EN4

Indirect energy consumption by primary energy source.

Safe Development: Health, Safety and Environment.

The data is provided without indication of primary energy sources.

98–99

EN5

Energy saved due to conservation and efficiency improvements.

Safe Development: Health, Safety and Environment.

98–99

EN6

Initiatives to provide energy-efficient or renewable energy based products and services, and reductions in energy requirements as a result of these initiatives.

Safe Development: Health, Safety and Environment.

99

EN7

Initiatives to reduce indirect energy consumption and reductions achieved.

Safe Development: Health, Safety and Environment.

98–99

EN8

Total water withdrawal by source.

Safe Development: Health, Safety and Environment.

92

EN9

Water sources significantly affected by withdrawal of water.

EN10

Percentage and total volume of water recycled and reused.

EN11

Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas.

EN12

Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas.

Safe Development: Health, Safety and Environment.

88–89

EN13

Habitats protected or restored.

Safe Development: Health, Safety and Environment.

94–95

EN14

Strategies, current actions, and future plans for managing impacts on biodiversity.

EN15

Number of IUCN Red List species and national conservation list species with habitats in areas affected by operations, by level of extinction risk.

The Company, together with the regional non-profit organisation Marine Mammals Council and with the assistance of the World Wildlife Fund (WWF) Russia, carried out joint research in regions of the Barents Sea to identify species that are particularly valuable to the ecosystem. The analysis confirmed that the most vulnerable marine mammal is the Atlantic walrus. The objectives for the conservation of this species will be considered in plans for the economic development of the waters and shelf of the Barents Sea.

EN16

Total direct and indirect greenhouse gas emissions by weight.

Safe Development: Health, Safety and Environment.

90–91

EN17

Other relevant indirect greenhouse gas emissions by weight.

Safe Development: Health, Safety and Environment.

90–91

EN18

Initiatives to reduce greenhouse gas emissions and reductions achieved.

Safe Development: Health, Safety and Environment.

91

EN19

Emissions of ozone-depleting substances by weight.

Safe Development: Health, Safety and Environment.

90

EN20

NOx, SOx, and other significant air emissions by type and weight.

Safe Development: Health, Safety and Environment.

90

EN21

Total water discharge by quality and destination.

EN22

Total weight of waste by type and disposal method.

Safe Development: Health, Safety and Environment.

93

EN23

Total number and volume of significant spills.

EN24

Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.

EN25

Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organisation's discharges of water and runoff.

OG6

The volume of flared and vented hydrocarbons.

Safe Development: Health, Safety and Environment.

91

OG7

The amount of drilling waste and its disposal.

Safe Development: Health, Safety and Environment.

94

EN26

Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.

About the Company.

22

EN27

Percentage of products sold and their packaging materials that are reclaimed, by category.

EN28

Monetary value of significant fines and total number of nonmonetary sanctions for non-compliance with environmental laws and regulations.

Safe Development: Health, Safety and Environment.

87

EN29

Significant environmental impacts of transporting products and other goods and materials used for the organisation’s operations, and transporting members of the workforce.

EN30

Total environmental protection expenditures and investments by type.

Safe Development: Health, Safety and Environment.

86–87

LA1

Total workforce by employment type, employment contract, and region, broken down by gender.

Human Resources Development.

67–68

LA2

Total workforce by employment type, employment contract, and region, broken down by gender.

Human Resources Development.

67–68

LA3

Benefits provided to full-time employees that are not provided to temporary or part-time employees, by major operations.

Human Resources Development.

71–72

LA4

Percentage of employees covered by collective bargaining agreements.

LA5

Percentage of employees covered by collective bargaining agreements.

Human Resources Development.

73

LA6

Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programmes.

LA7

Rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities by region and by gender.

Safe Development: Health, Safety and Environment.

84

LA8

Education, training, counselling, prevention, and risk-control programmes in place to assist workforce members, their families, or community members regarding serious diseases.

Safe Development: Health, Safety and Environment.

84

LA9

Health and safety topics covered in formal agreements with trade unions.

Human Resources Development.

73

LA10

Average hours of training per year per employee by gender, and by employee category.

Human Resources Development.

75

LA11

Programmes for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.

Human Resources Development.

74–75

LA12

Percentage of employees receiving regular performance and career development reviews, by gender.

Human Resources Development.

The Company’s staff strategy and the Corporate Code offer no possibility of gender discrimination. Gender characteristics are not relevant for participation in performance evaluation procedures.

78

LA13

Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity.

Details on composition of the Company’s governance bodies are disclosed in the Annual Report 2013, p. 156–157, 162–163.

LA14

Ratio of basic salary and remuneration of women to men by employee category.

The basic salary for women and men does not differ.

LA15

Return to work and retention rates after parental leave, by gender.

HR1

Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening.

HR2

Percentage of significant suppliers and contractors that have undergone human rights screening, and actions taken.

HR3

Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained.

HR4

Total number of incidents of discrimination and actions taken.

In 2013 no incidents of discrimination were recorded.

HR5

Operations identified in which the right to exercise freedom of association and collective bargaining may be at significant risk, and actions taken to support these rights.

No operations in which the right to exercise freedom of association and collective bargaining may be at significant risk were identified.

HR6

Operations and significant suppliers identified as having significant risk for incidents of child labour, and measures taken to contribute to the effective abolition of child labour.

No operations as having significant risk for incidents of child labour were identified.

HR7

Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labour, and measures to contribute to the elimination of all forms of forced or compulsory labour.

No operations as having significant risk for incidents of forced or compulsory labour were identified.

HR8

Percentage of security personnel trained in the organisation’s policies or procedures concerning aspects of human rights that are relevant to operations.

All employees of security services receive an obligatory briefing on compliance with Russian human rights legislation.

HR9

Total number of incidents of violations involving rights of indigenous people and actions taken.

No violations were recorded in 2013.

OG9

Operations where indigenous communities are affected by activities and where specific engagement strategies are in place.

Sustainable Development Management and Stakeholder Engagement. Regional Policy and Local Community Development.

HR10

Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.

The respective issues were covered in the annual study of the social and psychological climate at Company enterprises.

HR11

Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms.

Not recorded.

SO1

Percentage of operations with implemented local community engagement, impact assessments, and development programmes.

All the Company’s subsidiaries.

SO2

Percentage and total number of business units analysed for risks related to corruption.

SO3

Percentage of employees trained in organisation's anticorruption policies and procedures.

SO4

Actions taken in response to incidents of corruption.

SO5

Public policy positions and participation in public policy development and lobbying.

Sustainable Development Management and Stakeholder Engagement.

54, 58

SO6

Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.

SO7

Total number of legal actions for anti-competitive behaviour, anti-trust, and monopoly practices and their outcomes.

SO8

Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.

Safe Development: Health, Safety and Environment.

87

OG10

Number and description of significant disputes with local communities and indigenous peoples.

No significant disputes noted in the reporting period.

OG12

Operations where resettlement of households took place, the number of such households, and how their livelihoods were affected in the process.

No such operations in the reporting period.

PR1

Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.

PR2

Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services, by type of outcomes.

PR3

Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.

Sustainable Development Management and Stakeholder Engagement.

61

PR4

Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling, by type of outcomes.

PR5

Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.

Sustainable Development Management and Stakeholder Engagement.

61

PR6

Programmes for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.

Marketing communications activities are supervised by respective divisions of the Company for compliance with Russian legislation.

PR7

Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.

PR8

Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data.

PR9

Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.

OG14

Volume of biofuels produced and purchased meeting sustainability criteria.

No biofuel produced or purchased.