GRI: 2-5
| Statement of use: Expolanka Holdings PLC has reported the information cited in this GRI content index for the period 1 April 2022 to 31 March 2023 with reference to the GRI Standards. | ||
| GRI 1 used: GRI 1: Foundation 2021 | ||
| Gri standard/Other source | Disclosure | Location | Omission | ||
| Requirement (S) Omitted | Reason | Explanation | |||
| GRI 2: General Disclosures 2021 | 2-1 Organisational details | 233 | |||
| 2-2 Entities included in the organisation’s sustainability reporting | 212 | ||||
| 2-3 Reporting period, frequency and contact point | 212 | ||||
| 2-4 Restatements of information | 212 | ||||
| 2-5 External assurance | 95 | ||||
| 2-6 Activities, value chain and other business relationships | 5 | ||||
| 2-7 Employees | 41 | ||||
| 2-8 Workers who are not employees | 41 | ||||
| 2-9 Governance structure and composition | 179 | ||||
| 2-10 Nomination and selection of the highest governance body | 179 | ||||
| 2-11 Chair of the highest governance body | 12 | ||||
| 2-12 Role of the highest governance body in overseeing the management of impacts | 180 | ||||
| 2-13 Delegation of responsibility for managing impacts | 179 | ||||
| 2-14 Role of the highest governance body in sustainability reporting | 48 | ||||
| 2-15 Conflicts of interest | 193 | ||||
| 2-16 Communication of critical concerns | 182 | ||||
| 2-17 Collective knowledge of the highest governance body | 182 | ||||
| 2-18 Evaluation of the performance of the highest governance body | 184 | ||||
| 2-19 Remuneration policies | 91 | ||||
| 2-20 Process to determine remuneration | 91 | ||||
| 2-21 Annual total compensation ratio | 2-21 | Confidentiality constraints | Due to company confidentiality this information cannot be disclosed | ||
| 2-22 Statement on sustainable development strategy | 48 | ||||
| 2-23 Policy commitments | 193 | ||||
| 2-24 Embedding policy commitments | 193 | ||||
| 2-25 Processes to remediate negative impacts | 48 | ||||
| 2-26 Mechanisms for seeking advice and raising concerns | 181 | ||||
| 2-27 Compliance with laws and regulations | 2-27 | Not applicable | No compliance with laws and regulations during the reporting year | ||
| 2-28 Membership associations | 11 | ||||
| 2-29 Approach to stakeholder engagement | 214 | ||||
| 2-30 Collective bargaining agreements | 2-30 | Not applicable | No collective bargaining agreements in place | ||
| Material topics | |||||
| GRI 3: Material Topics 2021 | 3-1 Process to determine material topics | 219 | |||
| 3-2 List of material topics | 219 | ||||
| 3-3 Management of material topics | 220 | ||||
| GRI 201: Economic Performance 2016 |
201-1 Direct economic value generated and distributed | 29 | |||
| 201-2 Financial implications and other risks and opportunities due to climate change | 201-2 | Not applicable | Not material to the company | ||
| 201-3 Defined benefit plan obligations and other retirement plans | 201-3 | Not applicable | Not material to the company | ||
| 201-4 Financial assistance received from government | 201-4 | Not applicable | No financial assistance received from the government | ||
| Anti-corruption | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||||
| GRI 205: Anti-corruption 2016 | 205-1 Operations assessed for risks related to corruption | 205-1 | Not applicable | 100% of the operations have been assessed for risks of corruption | |
| 205-2 Communication and training about anti-corruption policies and procedures | 205-2 | Not applicable | Not material to the company | ||
| 205-3 Confirmed incidents of corruption and actions taken | 205-3 | Not applicable | There were no incidents of corruption during the reporting year | ||
| Biodiversity | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||||
| GRI 304: Biodiversity 2016 | 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | 304-1 | Not applicable | Not material to the company | |
| 304-2 Significant impacts of activities, products and services on biodiversity | 64 | ||||
| 304-3 Habitats protected or restored | 304-3 | Not applicable | Not material to the company | ||
| 304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations | 304-4 | Not applicable | Not material to the company | ||
| Emissions | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||||
| GRI 305: Emissions 2016 | 305-1 Direct (Scope 1) GHG emissions | 49 | |||
| 305-2 Energy indirect (Scope 2) GHG emissions | 49 | ||||
| 305-3 Other indirect (Scope 3) GHG emissions | 49 | ||||
| 305-4 GHG emissions intensity | 49 | ||||
| 305-5 Reduction of GHG emissions | 49 | ||||
| 305-6 Emissions of ozone-depleting substances (ODS) | 305-6 | Not applicable | Not material to the company | ||
| 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions | 305-7 | Not applicable | Not material to the company | ||
| Employment | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||||
| GRI 401: Employment 2016 | 401-1 New employee hires and employee turnover | 42 | |||
| 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees |
216 | ||||
| 401-3 Parental leave | 44 | ||||
| Labor/
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| GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||||
| GRI 402: Labor/Management Relations 2016 | 402-1 Minimum notice periods regarding operational changes | 43 | |||
| Occupational health and safety | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||||
| GRI 403: Occupational Health and Safety 2018 |
403-1 Occupational health and safety management system | 42 | |||
| 403-2 Hazard identification, risk assessment, and incident investigation | 403-2 | Not applicable | Not material to the company | ||
| 403-3 Occupational health services | 403-3 | Not applicable | Not material to the company | ||
| 403-4 Worker participation, consultation, and communication on occupational health and safety |
403-4 | Not applicable | Not material to the company | ||
| 403-5 Worker training on occupational health and safety | 403-5 | Not applicable | Not material to the company | ||
| 403-6 Promotion of worker health | 403-6 | Not applicable | Not material to the company | ||
| 403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships |
403-7 | Not applicable | Not material to the company | ||
| 403-8 Workers covered by an occupational health and safety management system | 403-8 | Not applicable | Not material to the company | ||
| 403-9 Work-related injuries | 403-9 | Not applicable | Not material to the company | ||
| 403-10 Work-related ill health | 403-10 | Not applicable | Not material to the company | ||
| Child labor | |||||
| GRI 3: Material Topics 2021 | 3-3 Management of material topics | ||||
| GRI 408: Child Labor 2016 | 408-1 Operations and suppliers at significant risk for incidents of child labour | 408-1 | Not applicable | There were no incidents of child labour during the reporting year | |