Sustainability
Standards & Verification

ATHEX-ESG Reporting Guide

Environmental (E)
ID Metric Title Unit Reference to GRI Standards and to
the Section within this Report

C-E1

Scope 1 emissions

3,643,353 tn CO2 eq (verified 3,617,896 tn CO2 eq for 3 refineries under EU ETS)

305-1

C-E1

GHG intensity of Scope 1 emissions

0.1562 tn CO2 eq/ tn total distribution

305-1

C-E2

Scope 2 emissions

305,110 tn CO2 eq

305-2

C-E2

GHG intensity of Scope 2 emissions

0.01308 tn CO2 eq/tn total distribution

305-2

C-E3

Total amount of energy consumed within the organisation

48,116,202.35 GJ

302-1

C-E3

Percentage of electricity consumed

8.86%

302-1

C-E3

Percentage of renewable energy consumed

2.03%

302-1

C-E3

Total amount of energy produced

3,102,911 GJ
(total self-generated energy and energy production from RES are included)

302-1

C-E3

Percentage of renewable energy produced

54.8%

302-1

A-E1

Scope 3 emissions

499,924 tn CO2 eq

305-3

A-E1

GHG intensity of Scope 3 emissions

0.0238 tn CO2 eq/ tn total distribution

305-3

A-E2

Climate change risks and opportunities

201-2

A-E3

Waste management – Total amount of hazardous waste

58,317 tn

306-3, 306-4, 306-5

A-E3

Waste management – Total amount of non-hazardous waste

11,462.75 tn

306-3, 306-4, 306-5

A-E3

Percentage of waste by type of treatment (Recycled)

87.03%

306-3, 306-4, 306-5

A-E3

Percentage of waste by type of treatment (Composted)

Ν/Α

A-E3

Percentage of waste by type of treatment (Incinerated)

0.2%

306-3, 306-4, 306-5

A-E3

Percentage of waste by type of treatment (Landfilled)

12.77%

306-3, 306-4, 306-5

A-E4

Effluent discharge

7,481,223.8 m3

303-2, 303-4

A-E5

Biodiversity sensitive areas

304-1, 304-2

SS-E1

Emission strategy

Climate Change, Air Quality

SS-E2

Air pollutant emissions (NΟx)

2,617.26 tn

305-7

SS-E2

Air pollutant emissionsν (SO2)

4,946.66 tn

305-7

SS-E2

Air pollutant emissions (VOC)

1,447.51 tn

305-7

SS-E2

Air pollutant emissions (PM10)

181.58 tn

305-7

SS-E3

Water consumption – Total water withdrawn

13,945,850.40 m3
(from all sources including seawater)

303-1, 303-3, 303-5

SS-E3

Water consumption – Total water consumed

6,464,626.60 m3

303-1, 303-3, 303-5

SS-E3

Water consumption – Percentage of water recycled

24%

303-1, 303-3, 303-5

Social (S)
ID Metric Title Unit Reference to GRI Standards and to
the Section within this Report

C-S1

Stakeholder engagement

2-29

C-S2

Female employees

19.9%

405-1

C-S3

Women in managerial positions

22%

405-1

C-S4

Employee turnover – Voluntary turnover

3.6%

401-1

C-S4

Employee turnover – Involuntary turnover

1.6%

401-1

C-S5

Employee training – Average training hours of employees in the top 10% of employees by total compensation

19.2%

404-1

C-S5

Employee training – Average training hours of employees in the bottom 90% of employees by total compensation

23.9%

404-1

C-S6

Human rights policy

23.9%

2-23

C-S7

Collective bargaining agreements – Percentage of employees covered by collective bargaining agreements

82.8%

2-30, 407-1

C-S8

Supplier assessment

2-24, 308-1, 414-1

Α-S1

Sustainable economic activity – Percentage of sustainable turnover

0.26%

201-2

A-S1

Sustainable economic activity – Percentage of sustainable CapEx

36.8%

201-2

A-S1

Sustainable economic activity – Percentage of sustainable OpEx

4.73%

201-2

Α-S2

Employee training expenditure

€ 951,870

Α-S3

Gender pay gap

24.33%

405-2

Α-S4

CEO pay ratio

3.82

2-21

SS-S6

Health and safety performance – Number of injuries

51

403-9, 403-10

SS-S6

Health and safety performance – Number of fatalities

403-9, 403-10

SS-S6

Health and safety performance – Accident frequency rate

0.62

403-9, 403-10

SS-S6

Health and safety performance – Accident severity rate

10.48

403-9, 403-10

Gοvernance (G)
ID Metric Title Unit Reference to GRI Standards and to
the Section within this Report

C-G1

Board composition – Percentage of female board members

25%

2-9, 2-10, 2-11, 2-15

C-G1

Board composition – Percentage of non-executive board members

81.8%

2-9, 2-10, 2-11, 2-15

C-G1

Board composition – Percentage of both non-executive and independent board members

36%

2-9, 2-10, 2-11, 2-15

C-G2

Sustainability oversight

2-9, 2-12, 2-13, 2-14

C-G3

Materiality

2-14, 3-1, 3-2, 3-3

C-G4

Sustainability policy

2-22

C-G5

Business ethics policy

2-23, 205-1, 205-2, 205-3, 206-1

C-G6

Data security policy

418-1

Α-G1

Business model

2-6, Business model

Α-G2

Business ethics violations – Total amount of monetary losses

0 €

205-3, 206-1

Α-G3

ESG targets

2-22, 3-3, ESG targets

Α-G4

Variable pay

16.38%

2-19

Α-G5

External assurance

2-5

SS-G2

Critical risk management

Critical Incident Risk Management

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