GRI Content Index

Legend

Reported

Fully reported / No omissions

Partially reported / Omission of individual items of the disclosure

Not reported / Disclosure omitted

Reasons for Omission

Not applicable

Explicit legal prohibitions

Limited due to non-disclosure agreements

Information not available/incomplete

Statement of Use		voestalpine has reported in accordance with the GRI Standards for the period from 04/01/2022 through 03/31/2023.
GRI 1 used		GRI 1: Foundation 2021
Applicable GRI Sector Standard		None applicable

GRI 2: General Disclosures 2021

1. The organization and its reporting practices

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

2-1	Organizational details			About This Report Figures, Data, Facts
2-2	Entities included in the organization’s sustainability reporting			About This Report Annual Report: Investments
2-3	Reporting period, frequency, and contact point			About This Report
2-4	Restatements of information			No information provided in previous CR Reports needs to be restated.
2-5	External assurance			Independent Assurance Report

2. Activities and workers

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

2-6	Activities, value chain, and other business relationships			The Four Divisions Sustainable supply chain management (SSCM) for raw materials Local suppliers EU Taxonomy
2-7	Employees		4	Employee Structure Given the data situation, it is not possible at this time to provide a more detailed Group-wide presentation of limited and unlimited employment contracts, nor are there consolidated data on the number of employees who do not have guaranteed hours of work. Group-wide employee data broken down by gender follows the binary system. Hence the data are broken down by women and men.
2-8	Workers who are not employees		4	Employee Structure The number of temporary employees is measured by full-time equivalents (FTE) and is determined based on the number of hours they worked during the entire business year. At this time, data on contractual relationships with temporary employees and the type of work they provide for voestalpine are not collected Group-wide and thus are not reported.

3. Governance

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

2-9	Governance structure and composition			Corporate Responsibility Management Management Board Annual Report: Consolidated Corporate Governance Report 2022/23
2-10	Nomination and selection of the highest governance body			Annual Report: Consolidated Corporate Governance Report 2022/23
2-11	Chair of the highest governance body			Corporate Governance Annual Report: Consolidated Corporate Governance Report 2022/23
2-12	Role of the highest governance body in overseeing the management of impacts			Corporate Responsibility Management Sustainability Strategy Sustainable Supply Chain Code of Conduct for Business Partners Compliance The health & safety Organization
2-13	Delegation of responsibility for managing impacts			Corporate Responsibility Management Compliance Organization The health & safety Organization
2-14	Role of the highest governance body in sustainability reporting			Corporate Responsibility Management The Management Board conducts the final internal review of the CR Report during a Management Board meeting. The Supervisory Board reviews the CR Report in a Supervisory Board meeting and releases it.
2-15	Conflicts of interest			Corporate Governance Annual Report: Consolidated Corporate Governance Report 2022/23
2-16	Communication of critical concerns			Reporting Compliance Violations Human Rights Critical concerns may be reported using the whistleblower system. The Whistleblower Committee (Head of Compliance/Head of Risk Management) regularly reports to the Management Board.
2-17	Collective knowledge of the highest governance body			Annual Report 2022/23 Given their functions, the members of the Management Board and those of the Supervisory Board are qualified to assess the company’s effects in terms of sustainability.
2-18	Evaluation of the performance of the highest governance body			Compensation Report 2021/22 for Management Board Members and Supervisory Board Members The performance of the Management Board is assessed pursuant to a target agreement that comprises mainly business indicators and is agreed between the Management Board and the General Committee of the Supervisory Board. The General Committee’s appraisal of the Management Board’s performance does not take voestalpine’s impact on the economy, the environment, and people into account.
2-19	Compensation policies			Compensation Report 2021/22 for Management Board Members and Supervisory Board Members
2-20	Process to determine compensation			Compensation Report 2021/22 for Management Board Members and Supervisory Board Members
2-21	Annual total compensation ratio		4	Annual Report: Related Party Disclosures The total annual compensation of the members of the Management Board and those of the Supervisory Board is disclosed in the Annual Report. As the median income of the company’s labor force is not yet collected Group-wide, no ratio can be presented.

4. Strategy, policies, and practices

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

2-22	Statement of Use on sustainable development strategy			Preface
2-23	Policy commitments			Sustainability Strategy Strategic Spheres of Action Code of Conduct for Business Partners Compliance Corporate Governance PDF: Code of Conduct PDF: Code of Conduct for Business Partners PDF: Code of Conduct for Lobbyists
2-24	Embedding policy commitments			Compliance Organization Preventive Measures Reporting Compliance Violations Human Rights Risk Management
2-25	Processes to remediate negative impacts			The Code of Conduct Reporting Compliance Violations Human Rights Website of voestalpine AG: Reporting misconduct Whistleblower system
2-26	Mechanism for seeking advice and raising concerns			The Code of Conduct Reporting Compliance Violations Human Rights Website of voestalpine AG: Reporting misconduct Whistleblower system
2-27	Compliance with laws and regulations			Annual Report: Provisions
2-28	Membership associations			Memberships

5. Stakeholder Engagement

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

2-29	Approach to stakeholder engagement			Stakeholder and CR Management
2-30	Collective bargaining agreements			Human Rights

GRI 3:Material Topics 2021

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-1	Process to determine material topics			Corporate Responsibility Management Material Topics
3-2	List of material topics			Material Topics

GRI 200: Economy

201 – Economic Performance

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Strategic Spheres of Action Climate Action and Environmental Protection Annual Report: Outlook
201-1	Direct economic value generated and distributed			Annual Report: Group Management Report 2022/23 Annual Report: Consolidated Statement of Cash Flows 2022/23 Annual Report: Consolidated Statement of Comprehensive Income 2022/23
201-2	Financial implications and other risks and opportunities due to climate change			Climate Action and Environmental Protection Environmental Investments Environmental Expenditures
201-3	Defined benefit plan obligations and other retirement plans			Annual Report: Pensions and other employee obligations

204 – Procurement Practices

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Transparency in the Supply Chain
204-1	Proportion of spending on local suppliers			Local Suppliers The percentages disclosed concern the number of suppliers and not the procurement volume per country. Data on the pro rata procurement expenditure are not disclosed due to non-disclosure agreements.

205 – Anti-Corruption

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics		3	Ethical Corporate Governance
205-2	Communication and training about anti-corruption policies and procedures		4	Compliance Due to the data situation, it is not possible at this time to provide a consolidated description of the training by region and employee category.

206 – Anti-Competitive Behavior

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Ethical Corporate Governance
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practice			Annual Report: Provisions

207 – Taxes

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Taxes
207-1	Approach to taxes			Taxes
207-2	Tax governance, control, and risk management			Taxes
207-3	Stakeholder engagement and management of concerns related to taxes			Taxes
207-4	Country-by-country reporting			Taxes Taxes: Country-by-Country Reporting

GRI 300: Environment

301 – Materials

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Environment Environmental Management Systems Environmental Investments Environmental Expenditures Waste & Recycling Management
301-2	Recycled input materials used			Waste & Recycling Management

302 – Energy

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Environment Environmental Management Systems Environmental Investments Environmental Expenditures Energy
302-1	Energy consumption within the organization			Energy No consumption of energy for heating and cooling, nor any consumption of steam energy. No sale of energy. Renewable energy is included in the “Other” category.
302-3	Energy intensity			Energy

303 – Water and Effluents

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Environment Environmental Management Systems Environmental Investments Environmental Expenditures Water Management
303-1	Interactions with water as a shared resource			Water Management
303-3	Water withdrawal		4	Water Management Total water withdrawal (item 303-3-a) is reported. The other items cannot be reported at this time due to the data situation.
303-5	Water consumption		4	Water Management Total water consumption (item 303-5-a) is reported. The other items cannot be reported at this time due to the data situation.

305 – Emissions

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Climate Action and Environmental Protection Environment Environmental Management Systems Environmental Investments Environmental Expenditures Air Emissions
305-1	Direct (Scope 1) GHG emissions			Air Emissions There are no biogenic emissions. Information that exceeds the disclosures required by law may be accessed at this link: https://www.cdp.net/en
305-2	Energy indirect (Scope 2) GHG emissions			Air Emissions Information that exceeds the disclosures required by law may be accessed at this link: https://www.cdp.net/en
305-3	Other indirect (Scope 3) GHG emissions			Air Emissions Information that exceeds the disclosures required by law may be accessed at this link: https://www.cdp.net/en
305-5	Reduction of GHG emissions			Environmental Investments
305-7	Nitrogen oxides (NO_x), sulfur oxides (SO_x), and other significant air emissions			Air Emissions The emissions data in the Report are based on measured data. Items 305-7-a-iii (hardly-degradable organic hazardous substances) and 305-7-a-v (hazardous air pollutants) cannot be reported at this time due to the data situation.

306 – Waste

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Environment Environmental Management Systems Environmental Investments Environmental Expenditures Waste & Recycling Management
306-1	Waste generation and significant waste-related impacts			Waste & Recycling Management
306-2	Management of significant waste-related impacts			Waste & Recycling Management
306-3	Waste generated		4	Waste & Recycling Management While the total weight of the waste generated is reported, it is not broken down by waste category but instead only by hazardous and non-hazardous waste. Given the data situation, it is not possible at this time to present the data by waste category.

308 – Supplier Environmental Assessment

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Transparency in the Supply Chain
308-1	New suppliers that were screened using environmental criteria			All new and existing raw materials suppliers related to steel production were screened using environmental criteria.

GRI 400: Social disclosurest

401 – Employment

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Human Resources Attractiveness as an Employer Website of voestalpine AG: working at voestalpine
401-1	New employee hires and employee turnover		4	Employee Structure The employee turnover rate relative to the total number of employees is reported. Given the data situation, it is not possible to report the employee turnover rate by age group, gender, and region, nor is it possible to disclose the new hire rate.

403 – Occupational Health and Safety

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			health & safety The health & safety Organization Lost Time Injury Frequency Rate Occupational health & safety and Health Promotion health & safety Management Systems
403-1	Occupational health and safety management system			Occupational health & safety and Health Promotion health & safety Management Systems
403-2	Hazard identification, risk assessment, and incident investigation			The health & safety Organization Lost Time Injury Frequency Rate
403-3	Occupational health services			Occupational health & safety and Health Promotion health & safety Management Systems
403-4	Worker participation, consultation, and communication on occupational health and safety			The health & safety Organization health & safety Training
403-5	Worker training on occupational health and safety			health & safety Training
403-6	Promotion of worker health			Occupational health & safety and Health Promotion health & safety Management Systems Occupational Support – Focus On Health
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships			Workplace Safety at Contractors/Third-Party Entities
403-8	Workers covered by an occupational health and safety management system			About This Report Occupational health & safety and Health Promotion health & safety Management Systems Workplace Safety at Contractors/Third-Party Entities
403-9	Work-related injuries		4	Lost Time Injury Frequency Rate Health Status The number of fatalities as well as the number and rate of reportable workplace accidents are reported. Given the data situation, it is not yet possible to provide a more detailed presentation of the data on work-related injuries.

404 – Training and Continuing Education

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Human Resources Training and Continuing Professional Development (CPD) Apprentices/Trainees
404-1	Average hours of training per year per employee		4	Training and Continuing Professional Development (CPD) Apprentices/Trainees The total number of training hours is reported. Given the data situation, the average number of hours per employee cannot be broken down by gender and employee category.
404-2	Programs for upgrading employee skills and transition assistance programs			Training and Continuing Professional Development (CPD) Apprentices/Trainees The Stahlstiftung

405 – Diversity and Equal Opportunity

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Human Resources Equality and Diversity
405-1	Diversity of governance bodies and employees			Equality and Diversity Annual Report: Supervisory Board of voestalpine AG Annual Report: Management Board of voestalpine AG

407 – Freedom of Association and Collective Bargaining

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Human Rights PDF: Code of Conduct for Business Partners
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk		4	Human Rights PDF: Code of Conduct for Business Partners The right to freedom of association and collective bargaining is not at risk at voestalpine’s companies and operating sites. The Code of Conduct for Business Partners (BPCoC) requires suppliers to honor their employees’ right to collective bargaining and freedom of association. Data on precisely which suppliers and the number of suppliers where these rights could be threatened regardless is not yet being collected Group-wide and thus cannot be presented.

414 – Supplier Social Assessment

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Transparency in the Supply Chain
414-1	New suppliers that were screened using social criteria			All new and existing raw materials suppliers related to steel production were screened using social criteria.

415 – Public Policy

GRI Standard	Disclosure	Reported	Reasons for Omission	Reference / Explanation

3-3	Management of material topics			Ethical Corporate Governance PDF: Code of Conduct for Lobbyists
415-1	Political contributions		4	In the reporting period, voestalpine did not make any donations or other contributions to politicians or political parties.

Corporate Responsibility Report 2022/23