Compliance with non-financial reporting standards and recommendations (GRI, SASB, TCFD, RSPP)

GRI content index

Statement of use	The Magnit Group discloses information in accordance with the GRI Standards for the period from 1 January to 31 December 2022.
GRI 1 Standard used	GRI 1: Foundation 2021
Applicable GRI Sector Standard	GRI 13: Agriculture, Aquaculture and Fishing Sectors 2022

Standard	Disclosure	Report section / Comment	Section	Omission			GRI Sector Standard indicator code
Standard	Disclosure	Report section / Comment	Section	Omission	Reason	Explanatory note	GRI Sector Standard indicator code
General disclosures
GRI 2: General Disclosures 2021	2-1 Organisational details	The Group is headquartered at 15/5 Solnechnaya St., Krasnodar, 350072, Russia.	—
	2-2 Entities included in the organisation’s sustainability reporting	For the purposes of this Report, the Magnit Group includes PJSC Magnit and its subsidiaries (JSC Tander, JSC DIXY-Yug, Selta LLC, Retail Import LLC).	About this Report
	2-3 Reporting period, frequency and contact point	The Report covers the period from 1 January to 31 December 2022. Sustainability reports are published annually. Contacts and feedback: Director for Sustainable Development Nadezhda Galaktionova E-mail: galaktionova_na@magnit.ru Head of Rating Analytics and Non-Financial Reporting Tatiana Kovaleva E-mail: kovaleva_tv@magnit.ru	About this Report
	2-4 Restatements of information	The Group did not update any historical data.	—
	2-5 External assurance	The report went through public assurance at the RSPP Council on Non-Financial Reporting.	—
	2-6 Activities, value chain and other business relationships	Company Overview Sustainable Sourcing	Business model, Sustainable supply chain
	2-7 Employees	Our Employees Appendix to the Our Employees section	Personnel structure, Appendix to the Our Employees section
	2-8 Workers who are not employees	The Group has no workers who are not employees.	—
	2-9 Governance structure and composition	Corporate Governance	Corporate governance framework	2-9.vi. Composition of the Board of Directors and its committees by under-represented social groups	Confidentiality restrictions	The Group does not collect such information about its employees and members of its governing bodies for the reasons of confidentiality and personal data protection.
	2-10 Nomination and selection of the highest governance body	Corporate Governance	Board of Directors
	2-12 Role of the highest governance body in overseeing the management of impacts	Corporate Governance	Our approach to sustainability management
	2-13 Delegation of responsibility for managing impacts	Corporate Governance	Our approach to sustainability management	2-13.b. Process and frequency for senior executives to report back to the highest governance body on the management of impacts	Incomplete information	The Group has no formal process for senior executives to report back to the Board of Directors on the management of impacts.
	2-14 Role of the highest governance body in sustainability reporting	When preparing sustainability reports, the Group holds consultations and discussions with stakeholders, following which it draws up the list of material topics. Information regarding the management of such topics is collected internally by the Group’s responsible units. The information presented in reports is previewed by the Management Board and the Board of Directors. Sustainability reports are signed by the President of Magnit and then made publicly available.	—
	2-15 Conflicts of interest	Corporate Governance Our Employees	Equal opportunities for all, Business ethics and anti-corruption	2-15.b. Report whether conflicts of interest are disclosed to stakeholders	Confidentiality restrictions	Information regarding conflicts of interests and the Company’s process for managing them is confidential, including by virtue of data protection laws.
	2-16 Communication of critical concerns	Critical concerns may be reported by calling the Ethics and Anti-Corruption Hotline, as well as by calling or emailing to the Group’s single contact centre. Reports are registered and passed on to the relevant business units for investigation. If confirmed, critical concerns are communicated to managers who escalate them to the Board of Directors. In 2022, the Group received no critical concerns to be escalated to the Board of Directors.	—
	2-17 Collective knowledge of the highest governance body	The Group conducted no training of members of the Board of Directors in 2022.	—
	2-18 Evaluation of the performance of the highest governance body	The Group did not evaluate the performance of the Board of Directors or its committees in 2022.	—
	2-23 Policy commitments	Sustainability Management	Our approach to sustainability management
	2-24 Embedding policy commitments	Sustainability Management	Our approach to sustainability management
	2-25 Processes to remediate negative impacts	Sustainability Management Stakeholder Engagement Appendix	Our approach to sustainability management, Stakeholder engagement
	2-26 Mechanisms for seeking advice and raising concerns	Sustainability Management Our Employees Corporate Governance	Our approach to sustainability management, Equal opportunities for all, Business ethics and anti-corruption
	2-27 Compliance with laws and regulations	No material violations of laws and regulations were reported in 2022.	—
	2-28 Membership associations	The Magnit Group is a member of the Retail Companies Association (ACORT), the Association of Internet Trading Companies (AKIT), the Big Data Association (BDA), and the Consumer Goods Forum.	—
	2-29 Approach to stakeholder engagement	Stakeholder Engagement Appendix	Stakeholder engagement
Material topics
GRI 3: Material Topics 2021	3-1 Process to determine material topics	About this Report	About this Report
GRI 3: Material Topics 2021	3-2 List of material topics	About this Report	About this Report
Indirect economic impacts
GRI 203: Indirect Economic Impacts	203-1 Infrastructure investments and services supported	Engaging with Local Communities	Our approach to cooperating with local communities
	203-2 Significant indirect economic impacts	Engaging with Local Communities	Our approach to cooperating with local communities				13.22.4
Procurement practices
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainable Sourcing	Sustainable supply chain
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Sustainable Sourcing	Engaging local producers
GRI 13.9: Food Security	13.9.1 Ensuring food security	Sustainable Sourcing	Engaging local producers
Anti-corruption
GRI 3: Material Topics 2021	3-3 Management of material topics	Corporate Governance	Corporate governance framework, Business ethics and anti-corruption
GRI 205: Anti-corruption 2016	205-2 Communication and training about anti-corruption policies and procedures	Corporate Governance	Business ethics and anti-corruption				13.26.3
Tax
GRI 207: Tax 2019	207-1 Approach to tax	Corporate Governance	Tax policy
GRI 207: Tax 2019	207-2 Tax governance, control, and risk management	Corporate Governance
Materials
GRI 3: Material Topics 2021	3-3 Management of material topics	Environmental Stewardship	Tax policy
GRI 301: Materials 2016	301-2 Recycled input materials used	Environmental Stewardship	Environmental protection, Waste management
GRI 301: Materials 2016	301-3 Reclaimed products and their packaging materials	Environmental Stewardship	Chain waste, Food waste
Energy
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	Environmental Stewardship	Chain waste, Food waste
GRI 302: Energy 2016	302-4 Reduction of energy consumption	Environmental Stewardship	Emission reduction
Water resources
GRI 303: Water and Effluents 2018	303-3 Water withdrawal	Environmental Stewardship	Water resources management				13.7.4
GRI 303: Water and Effluents 2018	303-4 Water discharge	Environmental Stewardship	Water resources management				13.7.5
Emissions
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Environmental Stewardship	Emission reduction				13.1.2
	305-2 Energy indirect (Scope 2) GHG emissions	Environmental Stewardship	Emission reduction				13.1.4
	305-5 Reduction of GHG emissions	Environmental Stewardship	Emission reduction				13.1.6
	305-7 Nitrogen oxides (NOx), sulphur oxides (SOx), and other significant air emissions	Environmental Stewardship	Emission reduction				13.1.8
Waste
GRI 3: Material Topics 2021	3-3 Management of material topics	Environmental Stewardship	Environmental protection
GRI 306: Waste 2020	306-1 Waste generation and significant waste-related impacts	Environmental Stewardship	Waste management				13.8.2
	306-2 Management of significant waste-related impacts	Environmental Stewardship	Waste management				13.8.3
	306-3 Waste generated	Environmental Stewardship	Chain waste, Food waste				13.8.4
	306-4 Waste diverted from disposal	Environmental Stewardship	Chain waste				13.8.5
	306-5 Waste directed to disposal	Environmental Stewardship	Chain waste				13.8.6
Employment
GRI 3: Material Topics 2021	3-3 Management of material topics	Our Employees	Personnel management
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	Our Employees Appendix to the Our Employees section	Personnel structure, Appendix to the Our Employees section
GRI 401: Employment 2016	401-3 Parental leave	Our Employees	Social support
Occupational health and safety
GRI 3: Material Topics 2021	3-3 Management of material topics	Our Employees	Personnel structure, Managing occupational health and safety
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	Our Employees	Managing occupational health and safety				13.19.2
	403-2 Hazard identification, risk assessment, and incident investigation	Our Employees	Minimising risks				13.19.3
	403-5 Worker training on occupational health and safety	Our Employees	Training on occupational health and safety				13.19.6
	403-6 Promotion of worker health	Our Employees	Human rights				13.19.7
	403-9 Work-related injuries	Our Employees	Reducing injury rates				13.19.10
Training and education
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	Our Employees	Training and development
GRI 404: Training and Education 2016	404-2 Programmes for upgrading employee skills and transition assistance programmes	Our Employees	Training and development
Diversity and equal opportunity
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees	Our Employees	Personnel structure				13.15.2
Non-discrimination
GRI 406: Non-discrimination 2016	406-1 Incidents of discrimination and corrective actions taken	Responsible Business	Human rights				13.15.4
Child labour
GRI 408: Child Labour 2018	408-1 Operations and suppliers at significant risk for incidents of child labour	The Company does not use child labour in its own operations and supply chain.	—
Forced or compulsory labour
GRI 409: Forced or Compulsory Labour 2016	409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labour	The Company does not tolerate the use of forced or compulsory labour in its own operations and supply chain.	—
Local communities
GRI 413: Local Communities 2016	413-1 Operations with local community engagement, impact assessments, and development programmes	Engaging with Local Communities	Our approach to cooperating with local communities				13.12.2
Customer health and safety
GRI 3: Material Topics 2021	3-3 Management of material topics	Sustainable Sourcing Responsible Business	Sustainable supply chain, Product quality and safety
GRI 416: Customer Health and Safety	416-1 Assessment of the health and safety impacts of product and service categories	Sustainable Sourcing	Product quality and safety				13.10.2
Customer privacy
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	No incidents of unauthorised access to customer data were identified in 2022.	—

SASB content index

Indicator	Definition	Report section	Section
Fleet Fuel Management FB-FR-110a.1	Fleet fuel consumed, percentage renewable	Environmental Stewardship	Emission reduction
Air Emissions from Refrigeration FB-FR-110b.1	Gross global Scope 1 emissions from refrigerants	Environmental Stewardship	Emission reduction
Energy Management FB-FR-130a.1	(1) Operational energy consumed, (2) percentage grid electricity, (3) percentage renewable	Environmental Stewardship	Emission reduction
Food Waste Management FB-FR-150a.1	Amount of food waste generated, percentage diverted from the waste stream	Environmental Stewardship	Food waste
Data security
FB-FR-230a.1	(1) Number of data breaches, (2) percentage involving personally identifiable information (PII), (3) number of customers affected	Not applicable	—
FB-FR-230a.2	Description of approach to identifying and addressing data security risks	Responsible Business Corporate Governance	Customer relations, Information security
Product health & nutrition
FB-FR-260a.1	Revenue from products labelled and/or marketed to promote health and nutrition attributes	Not applicable	—
FB-FR-260a.2.	Discussion of the process to identify and manage products and ingredients related to nutritional and health concerns among consumers	Responsible Business	Health and well-being
Labour Practices FB-FR-310a.2	Percentage of active workforce covered under collective bargaining agreements	Not applicable	—
Management of Environmental & Social Impacts in the Supply Chain FB-FR-430a.4	Discussion of strategies to reduce the environmental impact of packaging	Sustainable Sourcing	Sustainable supply chain
Activity metrics
FB-FR-000.A	Number of (1) retail locations and (2) distribution centres	Company Overview	Magnit at a glance
FB-FR-000.B	Total area of (1) retail space and (2) distribution centres	Company Overview	Magnit at a glance
FB-FR-000.C	Number of vehicles in corporate fleet	Company Overview	Magnit at a glance

Compliance with TCFD recommendations

Section	Recommendations	Information / Report section	Section
Governance The organisation’s governance around climate-related risks and opportunities	a) Describe the board’s oversight of climate-related risks and opportunities	Environmental Stewardship	Climate change
	b) Describe management’s role in assessing and managing climate-related risks and opportunities	Environmental Stewardship	Climate change
Strategy Actual and potential impacts of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning where such information is material	a) Describe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term	Environmental Stewardship	Climate risks
	b) Describe the impact of climate-related risks and opportunities on the organisation’s businesses, strategy, and financial planning
	c) Describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario
Risk Management How the organisation identifies, assesses, and manages climate-related risks	a) Describe the organisation’s processes for identifying and assessing climate-related risks	Environmental Stewardship	Climate risks
	b) Describe the organisation’s processes for managing climate-related risks
	c) Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management
Metrics and Targets Metrics and targets used to assess and manage relevant climate-related risks and opportunities where such information is material	a) Disclose the metrics used by the organisation to assess climate-related risks and opportunities in line with its strategy and risk management process	Environmental Stewardship	Climate risks
	b) Disclose Scope 1, Scope 2 and, if appropriate, Scope 3 GHG emissions and the related risks
	c) Describe the targets used by the organisation to manage climate-related risks and opportunities and performance against targets

RSPP Reference Performance Indicators

Section	Information / Report section	Section
Economic indicators
1.1. Main business conduct principles	Company Overview	Magnit at a glance
1.2. Volume of sales (work, services)	Not applicable	—
1.3. Accrued taxes and other mandatory deductions	Corporate Governance	Tax policy
1.4. Payroll costs	Our Employees	Social support
1.5. Asset investment	Not applicable	—
1.6. Payments to capital providers	Not applicable	—
1.7. Community investment	Engaging with Local Communities	Our approach to cooperating with local communities
1.8. Voluntary retirement benefits	Not applicable	—
Environmental indicators
Materials
2.1. Percentage of recycled input materials used	Environmental Stewardship	Chain waste
Energy
2.2. Energy consumption	Environmental Stewardship	Emission reduction
2.2.1. Energy consumption per unit of production	Not applicable	—
Water
2.3. Fresh water consumption for own use	Environmental Stewardship	Water resources management
2.3.1. Water consumption per unit of production	Not applicable	—
2.4. Percentage of recycled water in total water consumption for own use	Not applicable	—
Emissions, effluents and waste
2.5. GHG emissions	Environmental Stewardship	Emission reduction
2.6. Emissions of air pollutants	Environmental Stewardship	Emission reduction
2.6.1. Emissions per unit of production	Not applicable	—
2.7. Wastewater effluents	Environmental Stewardship	Water resources management
2.7.2. Pollutant effluents	Environmental Stewardship	Water resources management
2.8. Waste volume	Environmental Stewardship	Chain waste, Food waste
2.8.1. Waste per unit of production	Not applicable	—
2.9. Number of significant emergencies with environmental impact	None	—
2.10. Recovered environmental damage	Environmental Stewardship	Environmental protection
Products and services
2.11. Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation	Environmental Stewardship	Emission reduction, Food waste, Green Office
Overall
2.12. Environmental protection investment	Environmental Stewardship	Environmental protection
Social indicators
Labour practices and decent work performance indicators
Employment
3.1.1. Total workforce by region	Appendix to the Our Employees section	Appendix to the Our Employees section
3.1.2. Employee turnover	Our Employees	Personnel structure
3.1.3. Rate of employee turnover caused by whatever reason	Not applicable	—
Employee/management relations
3.1.4. Workforce covered under collective bargaining agreements	Not applicable	—
3.1.5. Work-related injury rate	Our Employees	Reducing injury rates
3.1.6. Number of work-related fatalities	Our Employees	Reducing injury rates
3.1.7. Number of occupational diseases	None	—
3.1.8. Time lost to all-cause morbidity	Not applicable	—
3.1.9. Labour safety costs	Not applicable	—
3.1.10. Number of training hours per employee	Our Employees	Training and development
3.1.11. Training costs	Not applicable	—
3.1.12. Women’s participation in management bodies	Our Employees	Engagement, loyalty, and satisfaction
Human rights performance indicators
Non-discrimination
3.2.1. Labour disputes	Responsible Business	Human rights
3.2.2. Incidents of discrimination	Responsible Business Our Employees	Human rights, Engagement, loyalty, and satisfaction
3.2.3. Incidents affecting the rights of indigenous minorities	Not applicable	—
Community relations performance indicators
Community
3.3.1. Interaction with government authorities on socially significant matters (social and economic development in the regions of operation)	Engaging with Local Communities	Key social projects
3.3.2. Interaction with non-profit and non-governmental organisations on socially significant matters	Engaging with Local Communities	Key social projects
3.3.3. Assessment of contribution to the social and economic development of local communities	Engaging with Local Communities	Our approach to cooperating with local communities
Public policy
3.3.4. Participation in external initiatives, including in public policy development	Not applicable	—
3.3.5. Participation in non-profit (e.g., sectoral) organisations and/or national and international organisations that are aligned with the company’s interests	Responsible Business Corporate Governance Engaging with Local Communities	Responsible marketing practices, Food waste, Key social projects, Tax policy, Compliance with non-financial reporting standards and recommendations
Product responsibility performance indicators
Product and service labelling
3.4.1. Information and labelling	Sustainable Sourcing	Product quality and safety
3.4.2. Product quality assurance	Sustainable Sourcing	Product quality and safety