Material topics

GRI 2‑14, 2‑29, 3‑1, 3‑2

PhosAgro looked into the topics outlined in each GRI Topic Standard and identified a list of 22 topics that hold most importance for its key stakeholders and the Company itself. This selection was made taking into account the position of the investment and finance community, including rating agencies, as well as feedback from key stakeholders, along with comments received during the professional and public assurance of the 2022 non‑financial reporting. These topics were included in this Report for disclosure.

In 2023, the number of disclosed material topics (22) and GRI indicators remained unchanged compared to 2022.

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