GRI content index

The data disclosed in this Report includes information on:

  • Boundary 1: PhosAgro and companies that are part of the group to which PhosAgro belongs (corresponds to the scope of disclosure in IFRS consolidated financial statements).
  • Boundary 2: Apatit, including its branches and standalone business units.
The Selected GRI Indicators subject to limited assurance procedures
Code GRI Indicator Page number (or link)/Comments Boundary
2 General disclosures (2021)
2‑1 Organisational profile About report, Geographical footprint
2‑2 Entities included in the organisation's sustainability reporting About Report
2‑3 Reporting period, frequency, and point of contact About Report
2‑4 Restatements of information In the 2023 Report, the methodology for calculating the GRI 203‑1 indicator was revised. Starting from this year, the indicator is calculated for all consolidated companies, which agrees with the general approach towards consolidated financial statements under IFRS. Based on the principle of comparability, the data for 2021 and 2022 was recalculated accordingly
2‑5 External assurance About Report
2‑6 Activities, value chain and other business relationships Navigator on the SDGs, Geographical footprint, Supply chain 1
2‑7
Employees People development 1
2‑8 Workers who are not employees

In 2023, there were 758 people working under civil law contracts with the Company, or 3.5% of the average headcount.

They mainly provided documentation support, cleaning, information and consulting, accounting, social support and supervisory services.

1
2‑9 Governance structure and composition Corporate governance structure, Board of directors 1
2‑10 Appointment and selection of the supreme governance body PhosAgro Group has an onboarding programme for new Board members. Newly appointed directors also visit PhosAgro Group’s production sites and meet with functional managers. 1
2‑11 Chair of the supreme governance body Board of directors 1
2‑12 Role of the supreme governance body in overseeing the impacts Corporate governance framework, Board of directors, Corporate controls 1
2‑13 Delegation of responsibility for impact management Corporate governance framework 1
2‑14 Role of the supreme governance body in sustainability reporting Material topics, Corporate governance framework, Board of directors 1
2‑15 Conflicts of interest Ethical practices 1
2‑16 Communication of critical concerns Board of directors 1
2‑17 Collective knowledge of the supreme governance body Board of directors 1
2‑18 Supreme governance body performance assessment Board of directors 1
2‑19 Remuneration policies Remuneration report 1
2‑20 Process to determine remuneration Remuneration report 1
2‑21 Annual total compensation ratio Not disclosed owing to the confidential nature of this information
2‑22 Statement on sustainable development strategy CEO’s statement 1
2‑23 Policy commitments Ethical practices 1
2‑24 Embedding policy commitments Ethical practices 1
2‑25 Processes to remediate negative impacts People development, Ethical practices 1
2‑26 Mechanisms for seeking advice and raising concerns People development, Ethical practices 1
2‑27
Compliance with laws and regulations

For the purposes of this disclosure, the Group uses the following materiality criteria:

with regard to fines, the Group determined the amount exceeding RUB1 mln as a materiality criterion which it deems to be meaningful given the scale of its operations;

with regard to other penalties, the Group assesses their influence on its reputation and ability to continue as a going concern, taking into account the amount of expenses likely to be incurred as a result of such penalties.

In 2023, there were no violations by the Group of any laws and regulations resulting in material fines or penalties. The Group took steps to remedy the harm caused by an emergency in 2019 by committing RUB 1,584 thousand to the reproduction of aquatic biological resources in 2023. For information on cases of non‑compliance with environmental laws and regulations, see page Environmental review

1
2‑28 Membership associations Customers and product management 1
2‑29 Approach to stakeholder engagement Stakeholder engagement, Material topics 1
2‑30 Collective bargaining agreements We negotiate collective bargaining agreements with trade unions that address issues such as working conditions and compensation for employees at each of our production sites (usually for a three‑year period, covering 100% of the employees of Apatit, its branches and standalone business units). 2
3 Material topics (2021)
3‑1
Processes to determine material topics Stakeholder engagement, Material topics, GRI content index 1
3‑2
List of material topics Material topics 1
3‑3
Management of material topics 1
201 Economic performance (2016)
3‑3 Management of material topics Environmental review
201‑1
Direct economic value generated and distributed Stakeholder engagement 1
201‑2 Financial implications and other risks and opportunities due to climate change Environmental review 1
201‑3 Defined benefit plan obligations and other retirement plans GRI content index 1
201‑4 Financial assistance received from government Not disclosed owing to the confidential nature of this information
202 Market presence (2016)
3‑3 Management of material topics People development
202‑1
Ratios of standard entry level wage by gender compared to local minimum wage People development 1
202‑2
Proportion of senior management hired from the local community People development 1
203 Indirect economic impacts (2016)
3‑3 Management of material topics Contributing to local communities
203‑1
Infrastructure investments and services supported Contributing to local communities 1
203‑2 Significant indirect economic impacts Contributing to local communities 1
204 Procurement practices (2016)
3‑3 Management of material topics Supply chain
204‑1 Proportion of spending on local suppliers at significant locations of operation Supply chain 2
205 Anti‑corruption (2016)
3‑3 Management of material topics Ethical practices
205‑1 Operations assessed for risks related to corruption Ethical practices 1
205‑2 Communication of and training in anti‑corruption policies and procedures Ethical practices 1
205‑3
Confirmed incidents of corruption and actions taken Ethical practices 1
206 Anti‑competitive Behavior (2016)
3‑3 Management of material topics Ethical practices
206‑1 Legal actions for anti‑competitive behavior, anti‑trust, and monopoly practices Ethical practices 1
207 Tax (2019)
3‑3 Management of material topics Financial performance
207‑1
Approach to tax Financial performance 1
207‑2
Tax governance, control, and risk management Financial performance 1
207‑3
Stakeholder engagement and management of tax‑related concerns Financial performance 1
207‑4
Country‑by‑country reporting Financial performance, GRI content index 1
302 Energy (2016)
3‑3 Management of material topics Environmental review
302‑1
Energy consumption within the organisation Environmental review 2
302‑2 Energy consumption outside of the organization Not applicable
302‑3
Energy intensity Environmental review 2
302‑4 Reduction in electricity consumption Environmental review 2
302‑5 Reductions in energy requirements of products and services Not applicable 2
303 Water and effluents (2018)
3‑3 Management of material topics Environmental review
303‑1 Responsible water consumption Environmental review 2
303‑2 Management of water discharge and related impacts on water resources Effluents are treated until standard permissible discharge and temporarily permitted discharge rates are reached as required by permits to discharge pollutants into the environment (water bodies) issued by a relevant authority for each discharge. 2
303‑3
Water withdrawal Environmental review 2
303‑4
Water discharge Environmental review 2
303‑5
Water consumption Environmental review 2
304 Biodiversity (2016)
3‑3 Management of material topics Environmental review
304‑1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas The Group’s operations are not located in protected areas or areas of high biodiversity value outside protected areas.
304–2 Significant impacts of activities, products, and services on biodiversity Environmental review 2
304‑3
Habitats protected or restored Environmental review 2
304‑4 IUCN Red List species and national conservation list species with habitats in areas affected by operations The Group’s operations are not located in protected areas or areas of high biodiversity value. The Group’s operations do not pose a threat to endangered animal and plant species listed in the International Union for Conservation of Nature (IUCN) Red List and the Russian Red Data Book
305 Emissions (2016)
3‑3 Management of material topics Environmental review
305‑1
Direct (Scope 1) GHG emissions Environmental review 2
305‑2
Energy indirect (Scope 2) GHG emissions Environmental review 2
305‑3
Other indirect (Scope 3) GHG emissions Environmental review 2
305‑4
GHG emissions intensity Environmental review 2
305‑5
Reduction of GHG emissions Environmental review 2
305‑6 Emissions of ozone‑depleting substances The Сompany does not use ozone‑depleting substances on an industrial scale
305‑7
Nitrogen oxides (NOX), Sulphur oxides (SOX), and other significant air emissions Environmental review 2
306 Waste (2020)
3‑3 Management of material topics Environmental review
306‑1 Waste generation and significant waste‑related impacts Environmental review 2
306‑2 Management of significant waste‑related impacts Environmental review 2
306‑3
Waste generated Environmental review 2
306‑4
Waste diverted from disposal Environmental review 2
306‑5
Waste directed to disposal Environmental review 2
308 Supplier environmental assessment (2016)
3‑3 Management of material topics Supply chain
308‑1 New suppliers that were screened using environmental criteria Supply chain 2
308‑2 Negative environmental impacts in the supply chain and actions taken Supply chain 2
401 Employment (2016)
3‑3 Management of material topics People development
401‑1
New employee hires and employee turnover Sustainable development indicators content index as per the Order of the Ministry of Economic Development of Russia 1
401‑2
Benefits provided to full‑time employees that are not provided to temporary or part‑time employees Benefits established by collective bargaining agreements apply to all employees of Company, its branches, standalone business units and subsidiaries and do not depend on conditions of employment. 1
401‑3 Parental leave SASB content index 1
402 Labor/Management Relations (2016)
3‑3 Management of material topics People development
402‑1 Minimum notice periods regarding operational changes

In case of significant changes in labour conditions of employees or their representatives the Company is guided by the applicable Russian laws.

For example, organisational or technological changes are communicated to employees no later than two months before they take effect. In case of staff optimisation, the employer shall also send respective notice to employees at least two months in advance or three months in advance if optimisation measures may lead to large‑scale dismissals. In these cases and in other circumstances related to material operational changes, the Company shall act in compliance with the Labour Code of the Russian Federation, collective bargaining agreements and internal regulations of PhosAgro Group companies. Collective bargaining agreements negotiated with trade unions also stipulate notification timeframes for changes.

In addition to statutory requirements, the Company has drafted and is ready to implement anti‑crisis measures, including an employee communication plan (e.g. information sessions for the staff and management), professional and career guidance, psychological aid and all kinds of other support to employees during transition periods.

1
403 Occupational health and safety (2018)
3‑3 Management of material topics Industrial safety
403‑1
Occupational health and safety management system Industrial safety 2
403‑2
Hazard identification, risk assessment, and incident investigation Industrial safety 2
403‑3
Occupational health services Industrial safety 2
403‑4
Worker participation, consultation, and communication on occupational health and safety Industrial safety 2
403‑5
Worker training on occupational health and safety Industrial safety 2
403‑6
Promotion of worker health Industrial safety 2
403‑7
Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Industrial safety 2
403-8
Workers covered by an occupational health and safety management system In 2023, our health and safety management system covered 100% of the Company’s employees. All our employees (executives together with blue‑ and white‑collar staff) take OHS training as required by the national laws, as well as additional training. The minimum required training is provided to each and everyone, including all visitors and representatives of contractors as part of the introductory briefing. 2
403‑9
Work‑related injuries Industrial safety 2
403‑10
Occupational diseases Industrial safety, Sustainable development indicators content index as per the Order of the Ministry of Economic Development of Russia 2
404 Training and education (2016)
3‑3 Management of material topics People development
404‑1
Average hours of training per year per employee People development 2
404‑2
Programmes for upgrading employee skills and transition assistance programmes People development 2
404‑3
Percentage of employees receiving regular performance and career development reviews People development 2
405 Diversity and equal opportunity (2016)
3‑3 Management of material topics People development
405‑1 Diversity of governance bodies and employees People development, Board of directors 1
405‑2 Ratio of basic salary and remuneration of women to men People development 1
410 Security Practices 2016
3‑3 Management of material topics Corporate controls
410‑1 Security personnel trained in human rights policies or procedures Corporate controls 1
413 Local Communities 2016
3‑3 Management of material topics Contributing to local communities
413‑1
Operations with local community engagement, impact assessments, and development programs Programmes for engagement with local communities, assessment of our operations' impact on local communities, and local community development programmes were implemented across all branches of Apatit, including its branches and standalone business units. For more information on page Contributing to local communities 2
413‑2 Operations with significant actual and potential negative impacts on local communities The Apatit, including its branches and standalone business units has no operations with significant actual and potential negative impacts on local communities. Significant impacts of the Apatit, including its branches and standalone business units on local communities has been assessed as part of evaluation of UN Sustainable Development Goals impacts. 2
414 Supplier Social Assessment 2016
3‑3 Management of material topics Supply chain
414‑1 New suppliers that were screened using social criteria Supply chain 2
414‑2 Negative social impacts in the supply chain and actions taken Supply chain 2
417 Marketing and labelling (2016)
3‑3 Management of material topics Customers and product management
417‑1 Requirements for product and service information and labelling Customers and product management 1
417‑2 Incidents of non‑compliance concerning product and service information and labelling No such cases registered, not applicable. 1
417‑3 Incidents of non‑compliance concerning marketing communications No such cases registered, not applicable. 1

GRI Content Index: additional information

GRI 3‑1

Approach to defining material topics

In 2022 and 2023, PhosAgro revised the Regulations on Collecting, Processing and Presenting Non‑Financial Reporting Data in accordance with GRI standards, including the GRI Universal Standards updated in 2021. The Regulations include GRI‑compliant data collection forms for the Report and establish approach to defining material topics based on double materiality. This approach relies on the review of the impact that social, economic, regulatory and governance and/or environmental factors or aspects have on the Company and vice versa.

In 2023, the Company added the following new sources of information to the materiality analysis process: feedback and comments received during the RSPP public assurance process, as well as opinions of external experts on the quality of the Company’s reports and its compliance with the best market practices, in particular, opinions of experts from Telegram channels.

Steps to select material topics

Our strategy and risk experts analysed the list of topics, compared them against our strategic priorities and risk profile, and assessed their impact on PhosAgro’s value chain. The impact of material aspects on our value chain from mine to plate was rated as high, medium or low.

Our strategy and risk experts analysed the list of topics, compared them against our strategic priorities and risk profile and assessed their impact on PhosAgro’s value chain. The impact of material aspects on our value chain from mine to plate was rated as high, medium or low. When assessing the degree of impact on processes under our control such as product development and manufacturing, purchase and mining of mineral resources, logistics and sales, we took into account the scale of an actual and potential impact and the nature of the assessed topic with due regard to industry specifics. With the application of our products seen as an important stage in value creation, we assessed the effect of this element on the selection of material topics by analysing both the Company’s impact on the end consumer and customer needs, expectations and requirements with regard to our products and practices.

To illustrate our approach to impact assessment, let us look at the GRI 404 Training and Education. For this topic, we rated the impact as high at every stage of the value chain due to an important role our highly qualified staff plays along the way from product development to sales. As regards the application stage, we assume that the customer gets a 2‑in‑1 product, including a fertilizer and our service expertise (training, agronomic advice and support). Employees are also directly interested in improving their professional qualifications as a means of facilitating their career development in the Company and obtaining a competitive edge in the labour market. Personal development tools help employees to harmoniously develop their skills in other areas of interest. Hence, relevant competencies and skills acquired, in particular, as part of the provided training are highly relevant.

Key aspects of 2023 reporting that deserve a special mention

  1. Material topics disclosed in the 2022 Annual Report are still relevant in 2023.
  2. Our work to define material topics resulted in a materiality list based on the entire range of stakeholder interests and opinions related to the Company’s disclosures.
  3. 45 GRI indicators underwent external independent audit by Technologies of Trust – Audit JSC providing limited assurance.

Notably, we did not receive any communications from stakeholders via the hot line and email (esg@phosagro.ru and ir@phosagro.ru) in 2023.

Impact on the value chain
Impact degree
High
Medium
Low
№ Material topics Corresponding GRI standard Impact on the value chain Average score Related risks UN SDGs
Product development Mineral resources Production Logistics Sales Application
1 Economic impact 201 Economic performance
2.80 Strategic planning, production, project, sanctions, interest rate, credit, currency risks
2 Share capital 201 Economic performance
2.80 Strategic planning, production, project, sanctions, interest rate, credit, currency risks
3 Climate
Economic impact 		305 Emissions
2.76 Climate, environmental, regulatory risks
4 Air 305 Emissions
2.76 Climate, environmental, regulatory risks
5 Industrial safety 403 Occupational health and safety
2.67 HR, health and safety risks
6 Waste 306 Waste
2.67 Environmental, regulatory risks
7 Energy efficiency 302 Energy
2.65 Production, climate risks
8

Contributing to local communities
Economic impact

203 Indirect economic impacts
2.54 Failure to deliver on SDGs and ESG, climate, sanctions risks
9 Supply chain 204 Procurement practices
2.43 Commodity, corruption, sanctions risks
10 Water 303 Water and effluents
2.43 Environmental, regulatory risks
11

Personnel development and human rights
Economic impact

202 Market presence
2.40 Strategic planning, sanctions, risks
12 Supplier ESG evaluation 308 Supplier environmental assessment
2.35 Failure to deliver on SDGs, and ESG environmental risks
13 Biodiversity 304 Biodiversity
2.33 Environmental, regulatory risks
Double Personnel development and human rights 402 Labor/management relations
2.31 HR, business process risks
Double Contributing to local communities 413 Local communities
2.31 Social risks
14 Employment 401 Employment
2.18 Social, HR risks
Double Personnel development and human rights 405 Diversity and equal opportunity
2.12 HR risks
15 Motivation and training 404 Training and education
2.05 HR risks
Double Supplier ESG evaluation 414 Supplier social assessment
2.01 Failure to deliver on SDGs and ESG
16 Anti‑corruption 205 Anti‑corruption
1.96 Corruption risks
17 Anti‑competitive behavior 206 Anti‑competitive behavior
1.96 Reputational risks
18 Tax policy 207 Tax
1.81 Tax risks
19 Information security 410 Security practices
1.75 Information and economic security risks
20 Customers and product management 417 Marketing and labelling
1.59 Commodity risks
Other material topics subject to mandatory disclosure:
21 Corporate governance principles –
– Corruption and Reputational risks
22 Research and education –
– Strategic planning,climate and regulatory risks
GRI 201‑3

The Company has a voluntary non‑profit union of pensioners (veterans). As at 31 December 2023, the union had more than 11.000 members. It operates in accordance with collective bargaining agreements and an annual plan including leisure activities for unemployed pensioners (clubs and sports competitions for veterans of various age groups), celebrations of professional and public holidays, jubilees and wedding anniversaries.

Support to union members includes:

  • one‑off termination allowance;
  • annual financial aid linked to anniversaries (50th birthday and every five years afterwards), Day of the Older Persons, Chemist’s Day, Victory Day, 8th of March;
  • a one‑off payment in case of a pensioner’s decease;
  • financial aid associated with expensive treatment or decease of relatives (family members);
  • annual paid tours to corporate health resorts, including for treatment purposes.
Defined benefit plan obligations and other retirement plans, RUB mln
GRI 201‑3
Actual pension payments
№ Region Retirement‑related obligations (other than employee benefit obligations) 2021 2022 2023
1 Saratov region Payment of retirement benefits 1.620 2.770 3.290
Merit benefit plans 0.000 0.000 0.000
Financial aid to retired former employees 7.640 16.720 21.030
Total 9.260 19.490 24.360
2 Murmansk region Payment of retirement benefits 43.860 39.210 40.204
Merit benefit plans 0.000 0.000 0.000
Financial aid to retired former employees 88.880 148.830 157.736
Total 132.740 188.040 197.940
3 Leningrad region Payment of retirement benefits 0.710 2.680 5.280
Merit benefit plans 0.000 0.000 0.000
Financial aid to retired former employees 19.750 31.650 30.100
Total 20.460 34.320 35.590
4 Vologda region Payment of retirement benefits 11.010 13.050 14.030
Merit benefit plans 19.150 21.380 23.590
Financial aid to retired former employees 73.190 119.930 120.800
Total 103.340 154.370 158.430
5 Total Payment of retirement benefits 57.200 57.710 62.810
Merit benefit plans 19.150 21.380 23.590
Financial aid to retired former employees 189.450 317.130 329.670
Total 265.800 396.220 416.310
GRI 207‑4
Tax payments, RUBmln
Item Group Russia Poland Switzerland France Germany Serbia
2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023
VATInformation on input/output VAT is presented on a net basis: the amount was obtained by offsetting VAT paid and refunded by PhosAgro Group companies in each jurisdiction. 11 813 20 425 17 700 12 520 21 650 17 700 (524) (108) – (178) (707) – (197) (447) – 149 148 – 35 30 –
Personal income tax (4 298) (7 324) (5 508) (3 985) (7 199) (5 508) (20) (13) – (187) (53) – (11) (11) – (27) (15) – – – –
Social contributions (7 332) (9 902) (11 822) (6 896) (9 595) (11 822) (28) (14) – (285) (238) – (37) (21) – (18) (4) – (5) (1) –
MET (3 391) (8 028) (9 873) (3 391) (8 028) (9 873) – – – – – – – – – – – – – – –
Property tax (1 025) (1 737) (2 067) (1 023) (1 737) (2 067) – – – – – – – – – – – – (1) – –
Pollution fees (207) (187) (203) (200) (187) (203) – – – – – – – – – – – – (7) – –
Land tax (229) (226) (194) (229) (226) (194) – – – – – – – – – – – – – – –
Water use charges (50) (56) (64) (50) (56) (64) – – – – – – – – – – – – – – –
Transport tax (15) (17) (18) (15) (17) (18) – – – – – – – – – – – – – – –
Water tax (3) (4) (5) (3) (4) (5) – – – – – – – – – – – – – – –
Regular subsoil use fees (0) 0 0 (0) 0 0 – – – – – – – – – – – – – – –
Other taxes (46) (19) (22) (33) (15) (22) – – – – – – (3) (1) – – – – (1) – –
Tax fines and penalties (4) (8) (4) (4) (8) (4) – – – – – – – – – – – – – – –
Unified tax accountAs of 1 January 2023, the Russian Federation introduced a new mandatory procedure for the assessment and payment of taxes and insurance contributions. The procedure provides for every taxpayer to have the so-called single tax account, which is to be replenished with a single tax payment before the tax payment deadline. The amount credited to the account is then distributed to cover the taxpayer’s liabilities. 0 (53) 0 (53) – – – – – – – – – – – – – – –
Dividend income tax (1 591) (1) (608) (1 591) (1) (608) – – – – – – – – – – – – – – –
Item Lithuania Romania Africa Brazil Singapore Cyprus Finland
2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023 2021 2022 2023
VATInformation on input/output VAT is presented on a net basis: the amount was obtained by offsetting VAT paid and refunded by PhosAgro Group companies in each jurisdiction. – – – (96) (43) – 103 (99) – – – – – – – – – – – 2 –
Personal income tax (13) (5) – (1) – – (5) (5) – (16) (5) – – – – (31) (16) – (2) (1) –
Social contributions (10) (5) – (8) (7) – – – – (10) (4) – – – – (33) (12) – (1) – –
MET – – – – – – – – – – – – – – – – – – – – –
Property tax – – – – – – – – – – – – – – – – – – (1) – –
Pollution fees – – – – – – – – – – – – – – – – – – – – –
Land tax – – – – – – – – – – – – – – – – – – – – –
Water use charges – – – – – – – – – – – – – – – – – – – – –
Transport tax – – – – – – – – – – – – – – – – – – – – –
Water tax – – – – – – – – – – – – – – – – – – – – –
Regular subsoil use fees – – – – – – – – – – – – – – – – – – – – –
Other taxes – – – – – – – – – (8) (3) – – – – – – – – – –
Tax fines and penalties – – – – – – – – – – – – – – – – – – – – –
Unified tax accountAs of 1 January 2023, the Russian Federation introduced a new mandatory procedure for the assessment and payment of taxes and insurance contributions. The procedure provides for every taxpayer to have the so-called single tax account, which is to be replenished with a single tax payment before the tax payment deadline. The amount credited to the account is then distributed to cover the taxpayer’s liabilities. – – – – – – – – – – – – – – – – – – – – –
Dividend income tax – – – – – – – – – – – – – – – – – – – – –
GRI 207‑4
Country‑by‑country reporting
Tax jurisdiction Name of the resident entities Primary activity of the organization
Russian Federation PhosAgro, PJSC Parent company
Apatit, JSC Core production
Tirvas, LLC Social services
Gornyy tsekh, LLC Capital mining operations
Teleset, LLC Social services
Tsentr stroitelnyh materialov, LLC Repair services
Aeroport, JSC Social services
Korporativnoe pitanie, LLC Social services
PromTransPort, LLC Transportation services
Mekhanik, LLC Repair services
PhosAgro‑Region, LLC, PhosAgro‑Oryol, LLC, PhosAgro‑Belgorod, LLC, PhosAgro‑Volga, LLC, PhosAgro‑Lipetsk, LLC, PhosAgro‑Kursk, LLC, PhosAgro‑Don, LLC, PhosAgro‑Kuban, LLC, PhosAgro‑Stavropol, LLC, PhosAgro‑Tambov, LLC, PhosAgro‑Severo Zapad, LLC Domestic trader
Smart Balk Terminal, LLC Stevedoring services
NIUIF, JSC R&D
Trading House PhosAgro, LLC Trading
RBTS PhosAgro, LLC Service company
ITS PhosAgro, LLC Service company
PhosAgro‑Service, LLC Service company
PhosAgro‑Sibir, LLC (from 01.09.2021) Domestic trader
Tirvas OP, LLC (from 16.12.2021) Social services
Aeroport Khibiny, LLC (from 29.04.2022) Social services
Brazil PhosAgro Americas Service company
Germany PhosAgro Deutschland GmbH(until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Cyprus Phosint Trading Limited Ltd (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Phosint Ltd (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Holding company
Okmus Oy(until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Holding company
Lithuania UAB PhosAgro Baltic(until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Poland PHOSAGRO POLSKA Sp.z o.o.(until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Romania PhosAgro Balkans SRL Romania (from 01.09.2020 until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Serbia Phosagro Balkans d.o.o. Beograd (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Singapore Phosagro Asia Pte Ltd (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Finland Bulk Terminal Kotka Oy (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Service company
Logifert Oy (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Service company
France Phosagro France SAS (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
Switzerland PhosAgro Trading SA (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
PhosAgro Logistics AG (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Logistics and distribution
PhosAsset GmbH (until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Holding company
South Africa PhosAgro South Africa Proprietary Limited (from 01.11.2020 until 31.03.2022)In March 2022, the Group lost control over all the foreign companies of the Group Foreign trader
GRI 401‑1
New hires
Region Gender 2021
under 30 years 30–50 years above 50 years Share, % Total
Vologda region M 284 332 26 15.92 642
F 190 319 47 13.79 556
Total 474 651 73 29.70 1,198
Saratov region M 68 130 5 5.03 203
F 40 88 12 3.47 140
Total 108 218 17 8.50 343
Leningrad region M 117 227 21 9.05 365
F 44 94 24 4.02 162
Total 161 321 45 13.07 527
Moscow M 4 23 7 0.84 34
F 5 32 3 0.99 40
Total 9 55 10 1.83 74
Murmansk region M 364 872 65 32.26 1,301
F 145 190 31 9.08 366
Total 509 1,062 96 41.33 1,667
Other M 16 104 45 4.09 165
F 12 41 6 1.46 59
Total 28 145 51 5.55 224
Men, total 853 1,688 169 67.20 2,710
Women, total 436 764 123 32.80 1,323
Total 1,289 2,452 292 100.00 4,033
Region Gender 2022
under 30 years 30–50 years above 50 years Share, % Total
Vologda region M 405 526 107 18.06 1,038
F 197 354 50 10.46 601
Total 602 880 157 28.52 1,639
Saratov region M 143 310 33 8.46 486
F 65 156 26 4.30 247
Total 208 466 59 12.75 733
Leningrad region M 201 374 35 10.61 610
F 68 118 18 3.55 204
Total 269 492 53 14.16 814
Moscow M 3 20 8 0.54 31
F 3 17 2 0.38 22
Total 6 37 10 0.92 53
Murmansk region M 449 1,237 123 31.48 1,809
F 161 287 47 8.61 495
Total 610 1,524 170 40.09 2,304
Other M 19 98 39 2.71 156
F 13 26 9 0.84 48
Total 32 124 48 3.55 204
Men, total 1,220 2,565 345 71.86 4,130
Women, total 507 958 152 28.14 1,617
Total 1,727 3,523 497 100.00 5,747
Region Gender 2023
under 30 years 30–50 years above 50 years Share, % Total
Vologda region M 388 601 132 20.53 1,121
F 199 350 48 10.93 597
Total 587 951 180 31.47 1,718
Saratov region M 124 292 30 8.17 446
F 67 107 12 3.41 186
Total 191 399 42 11.58 632
Leningrad region M 150 271 14 7.97 435
F 56 72 7 2.47 135
Total 206 343 21 10.44 570
Moscow M 9 27 7 0.79 43
F 8 17 1 0.48 26
Total 17 44 8 1.26 69
Murmansk region M 501 1,170 118 32.77 1,789
F 145 290 45 8.79 480
Total 646 1,460 163 41.56 2,269
Other M 24 69 30 2.25 123
F 12 55 11 1.43 78
Total 36 124 41 3.68 201
Men, total 1,196 2,430 331 72.47 3,957
Women, total 487 891 124 27.51 1,502
Total 1,683 3,321 455 100.00 5,459
GRI 401‑1
TurnoverThe calculation of personnel turnover includes voluntary resignations (less retirements) on the grounds of article 77, part 1, clauses 3 and 7 of the Labour Code of the Russian Federation, and dismissals for employee misconduct on the grounds of article 81, part 1, clauses 5, 6a, 6b, 6e and 7 of the Labour Code of the Russian Federation., %
Region Gender 2021
under 30 years 30–50 years above 50 years Total
Vologda region M 0.57 1.35 0.11 2.03
F 0.43 1.07 0.16 1.66
Total 1.00 2.42 0.27 3.69
Saratov region M 0.15 0.36 0.04 0.54
F 0.07 0.26 0.08 0.41
Total 0.22 0.62 0.12 0.95
Leningrad region M 0.30 0.57 0.04 0.91
F 0.07 0.20 0.04 0.31
Total 0.37 0.76 0.08 1.21
Moscow M 0.02 0.07 0.01 0.09
F 0.01 0.04 0.01 0.05
Total 0.02 0.10 0.01 0.14
Murmansk region M 0.95 2.57 0.21 3.73
F 0.24 0.66 0.11 1.01
Total 1.19 3.24 0.32 4.74
Other M 0.06 0.38 0.28 0.72
F 0.01 0.09 0.03 0.13
Total 0.07 0.47 0.31 0.85
Men, total 2.04 5.29 0.69 8.02
Women, total 0.82 2.32 0.42 3.57
Total 2.87 7.61 1.11 11.59
Region Gender 2022
under 30 years 30–50 years above 50 years Total
Vologda region M 0.47 0.81 0.12 1.40
F 0.31 0.72 0.09 1.12
Total 0.79 1.53 0.21 2.52
Saratov region M 0.18 0.45 0.04 0.67
F 0.07 0.21 0.06 0.33
Total 0.25 0.66 0.10 1.00
Leningrad region M 0.38 0.72 0.10 1.20
F 0.10 0.19 0.05 0.34
Total 0.48 0.91 0.15 1.54
Moscow M 0.01 0.06 0.03 0.09
F 0.01 0.05 0.01 0.07
Total 0.01 0.11 0.04 0.15
Murmansk region M 0.69 2.18 0.22 3.09
F 0.24 0.57 0.09 0.91
Total 0.93 2.75 0.31 4.00
Other M 0.06 0.33 0.14 0.52
F 0.01 0.07 0.02 0.10
Total 0.07 0.40 0.16 0.62
Men, total 1.79 4.55 0.63 6.97
Women, total 0.74 1.81 0.32 2.87
Total 2.52 6.36 0.95 9.84
Region Gender 2023
under 30 years 30–50 years above 50 years Total
Vologda region M 0.21 0.45 0.05 0.71
F 0.19 0.64 0.08 0.90
Total 0.39 1.09 0.13 1.62
Saratov region M 0.13 0.43 0.06 0.62
F 0.09 0.18 0.03 0.31
Total 0.22 0.61 0.09 0.93
Leningrad region M 0.28 0.60 0.05 0.93
F 0.14 0.16 0.03 0.33
Total 0.42 0.77 0.08 1.27
Moscow M 0.00 0.05 0.01 0.07
F 0.01 0.03 0.00 0.04
Total 0.01 0.09 0.01 0.11
Murmansk region M 0.61 1.83 0.23 2.68
F 0.29 0.54 0.09 0.91
Total 0.90 2.37 0.32 3.59
Other M 0.04 0.27 0.15 0.46
F 0.01 0.10 0.05 0.16
Total 0.05 0.37 0.20 0.61
Men, total 1.28 3.65 0.56 5.49
Women, total 0.72 1.65 0.28 2.65
Total 2.00 5.30 0.84 8.14
GRI 401‑3
Parental leave in the reporting year
Item 2021 2022 2023
M F Total M F Total M F Total
Number of employees entitled to parental leave n/a n/a n/a n/a n/a n/a n/a n/a n/a
Employees on parental leave 14 818 832 15 827 842 16 828 844
Employees who returned to work after parental leave 3 176 179 2 198 200 0 188 188
Employees who returned to work after parental leave and stayed at work 12 months after return 0 159 159 3 165 168 1 187 188
Return to work ratio 60.0 86.3 85.6 40.0 86.5 85.5 0.0 97.4 96.9
Retention ratio 0.0 88.8 88.8 100.0 93.8 93.9 50.0 94.4 94.0
GRI 403‑10
Occupational diseases
Employee category Main types of occupational diseases Causes
Employees Persistent bilateral sensorineural hearing loss Prolonged exposure to a harmful production factor (industrial noise)
Cervical radiculopathy of occupational aetiology Physical exertion and functional overstrain of individual organs and systems in respective locations
Lumbosacral radiculopathy of occupational aetiology
Reflex cervical muscular‑tonic syndrome of occupational aetiology
Reflex cervical muscular‑tonic syndrome of occupational aetiology
Polyneuropathy of the upper and lower limbs of occupational aetiology
Bilateral humeroscapular periarthrosis (with first‑degree joint function impairment) of occupational aetiology
Osteoarthritis deformans of the shoulder and elbow joints (with first‑degree joint function impairment) of occupational aetiology
Bilateral medial epicondylitis of the humerus (without joint function impairment) of occupational aetiology
Cervical myeloradiculopathy of occupational etiology
Vibration syndrome Prolonged exposure to a harmful production factor (general/local vibration)
Total dystrophic upper respiratory tract disease – rhinopharyngolaryngitis Exposure to complex chemical aerosols
Workers who are not employees but whose work and/or workplace is controlled by the organization Persistent bilateral sensorineural hearing loss Prolonged exposure to a harmful production factor (industrial noise)
Cervical radiculopathy of occupational aetiology Physical exertion and functional overstrain of individual organs and systems
Vibration syndrome Prolonged exposure to a harmful production factor (general vibration)

List of PhosAgro Group companies

1. PhosAgro, PJSC

2. Kirovsk Branch of Apatit, JSC

3. Tirvas, LLC Tirvas, LLC

4. Gorny tsekh, LLC

5. Teleset, LLC

6. Tsentr stroitelnyh materialov, LLC

7. Aeroport, JSC

8. Balakovo Branch of Apatit, JSC

9. Korporativnoe pitanie, LLC

10. PromTransPort, LLC

11. Mekhanik, LLC

12. Volkhov Branch of Apatit, JSC

13. Apatit, JSC

14. PhosAgro‑Region, LLC

15. PhosAgro‑Oryol, LLC

16. PhosAgro‑Belgorod, LLC

17. PhosAgro‑Volga, LLC

18. PhosAgro‑Lipetsk, LLC

19. PhosAgro‑Kursk, LLC

20. PhosAgro‑Don, LLC

21. PhosAgro‑Kuban, LLC

22. PhosAgro‑Stavropol, LLC

23. PhosAgro‑Tambov, LLC

24. PhosAgro‑SeveroZapad, LLC

25. Smart Bulk Terminal, LLC

26. NIUIF, JSC

27. Trading House PhosAgro, LLC

28. RBTS PhosAgro, LLC

29. ITS PhosAgro, LLC

30. PhosAgro‑Service, LLC

31. PhosAgro‑Sibir, LLC

32. Tirvas, LLC

33. Khibiny Airport, LLC