GRI Content Index

Statement of use	OMV has reported in accordance with the GRI Standards for the period 1/1/2022–12/31/2022.
GRI 1 used	GRI 1: Foundation 2021
Applicable GRI Sector Standard(s)	GRI 11: Oil and Gas Sector 2021

Disclosures		Link or Direct Answer

2-1	Organizational details	About This Report Contacts and Imprint Value Chain Annual Report: Consolidated Corporate Governance Report Annual Report: OMV on the Capital Markets Annual Report: Fields of Activity
2-2	Entities included in the organization’s sustainability reporting	About This Report Annual Report: Note 38
2-3	Reporting period, frequency, and contact point	About This Report Contacts and Imprint
2-4	Restatements of information	About This Report for general approach, footnotes in chapters with specific restatements
2-5	External assurance	About This Report

Disclosures		Link or Direct Answer

2-6	Activities, value chain, and other business relationships	Value Chain
2-7	Employees	Workforce Data: Year End Headcount by Region, Gender, Employment & Contract Type
2-8	Workers who are not employees	Workforce Data: Year End Headcount by Region, Gender, Employment & Contract Type In addition to the freelancers and leased personnel reported in Workforce Data, a substantial amount of work is performed by contractors. In 2022, approximately 42,500 contractors worked at our sites.

Disclosures		Link or Direct Answer	Omission

2-9	Governance structure and composition	Annual Report: Consolidated Corporate Governance Report Sustainability Governance
2-10	Nomination and selection of the highest governance body	Annual Report: Consolidated Corporate Governance Report Sustainability Governance
2-11	Chair of the highest governance body	Annual Report: Consolidated Corporate Governance Report
2-12	Role of the highest governance body in overseeing the management of impacts	Annual Report: Consolidated Corporate Governance Report Sustainability Governance
2-13	Delegation of responsibility for managing impacts	Sustainability Governance Additional details of the specific governance set up in each material topic can be found in each respective chapter.
2-14	Role of the highest governance body in sustainability reporting	Sustainability Governance About This Report
2-15	Conflicts of interest	Annual Report: Consolidated Corporate Governance Report
2-16	Communication of critical concerns		Requirement omitted: 2-16-b Reason: Information unavailable/incomplete Explanation: Some critical concerns were discussed by the Sustainability & Transformation Committee of the Supervisory Board in 2022, including the human trafficking violations at PDH Kallo, the shutdown at Schwechat refinery, and media allegations of potential use of Uyghur forced labor in a project that OMV purchased upstream emission reduction (UER) certificates from. However, in 2022, we did not track all concerns discussed and thus cannot report a number. At the end of 2022, the Sustainability & Transformation Committee agreed on a definition of “critical concern” and that such cases would form an agenda point of every meeting going forward. We thus will be able to track the number of cases starting in 2023.
2-17	Collective knowledge of the highest governance body	Sustainability Governance
2-18	Evaluation of the performance of the highest governance body	Annual Report: Consolidated Corporate Governance Report Sustainability Governance
2-19	Remuneration policies	Annual Report: Consolidated Corporate Governance Report Sustainability Governance Annual Report: Note 35
2-20	Process to determine remuneration	Annual Report: Consolidated Corporate Governance Report Sustainability Governance The Remuneration Policy for the Executive Board was approved by 97% of the vote at the Annual General Meeting 2022.
2-21	Annual total compensation ratio	Talent Attraction and Retention	Requirement omitted: 2-21-b Reason: Information unavailable/incomplete Explanation: OMV collected and reported this data for the first time in 2022. Thus, no comparison to previous years is possible.

Disclosures		Link or Direct Answer

2-22	Statement on sustainable development strategy	CEO Statement
2-23	Policy commitments	Human Rights Economic Impacts and Business Principles
2-24	Embedding policy commitments	The process of embedding policy commitments is described in each material topic, e.g., Human Rights Business Ethics and Anti-Corruption Environment
2-25	Processes to remediate negative impacts	Community Impacts and Grievances Business Ethics and Anti-Corruption
2-26	Mechanisms for seeking advice and raising concerns	Community Impacts and Grievances Business Ethics and Anti-Corruption Human Rights
2-27	Compliance with laws and regulations	Economic Data: Significant Fines and Instances of Non-Compliance
2-28	Membership associations	Key Memberships

Disclosures		Link or Direct Answer

2-29	Approach to stakeholder engagement	Stakeholder Engagement Community Impacts and Grievances
2-30	Collective bargaining agreements	Human Rights

Disclosures		Link or Direct Answer

3-1	Process to determine material topics	Materiality
3-2	List of material topics	Materiality

Disclosures		Link or Direct Answer	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Carbon Emissions Reduction Flaring, Venting, and Fugitive Methane Emissions	11.1.1

GRI 302: Energy 2016
302-1	Energy consumption within the organization	Environmental Data: Energy	11.1.2
302-2	Energy consumption outside of the organization	Environmental Data: Energy	11.1.3
302-3	Energy intensity	Environmental Data: Energy	11.1.4
302-4	Reduction of energy consumption	Energy Efficiency and Sourcing Renewable Energy

GRI 305: Emissions 2016
305-1	Direct (Scope 1) GHG emissions	Environmental Data: GHG Emissions – Absolute	11.1.5
305-2	Energy indirect (Scope 2) GHG emissions	Environmental Data: GHG Emissions – Absolute	11.1.6
305-4	GHG emissions intensity	Environmental Data: GHG Emissions – Targets 2030 Environmental Data: GHG Emissions – Targets 2025	11.1.8
305-5	Reduction of GHG emissions	Environmental Data: GHG Emissions – Targets 2025
305-6	Emissions of ozone-depleting substances (ODS)	Environmental Data: Other Air Emissions

Disclosures		Link or Direct Answer	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Sustainability Framework Sustainability Governance Energy Transition Public Policy	11.1.1 11.2.1 11.2.4

GRI 305: Emissions 2016
305-3	Other indirect (Scope 3) GHG emissions	Environmental Data: GHG Emissions – Absolute	11.1.7
305-4	GHG emissions intensity	Environmental Data: GHG Emissions – Targets 2030 Environmental Data: GHG Emissions – Targets 2025	11.1.8
305-5	Reduction of GHG emissions	Climate Change Environmental Data: GHG Emissions – Targets 2030 Environmental Data: GHG Emissions – Targets 2025 Environmental Data: GHG Emissions – Absolute	11.2.3

GRI 201: Economic Performance 2016
201-2	Financial implications and other risks and opportunities due to climate change	Specific Sustainability Risks and Opportunities Scenario Analysis Zero-Carbon Products	11.2.2

Disclosures		Link or Direct Answer	Omission	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Environment Water Spills Waste Biodiversity Non-GHG Air Emissions		11.3.1 11.4.1 11.5.1 11.6.1 11.7.1 11.8.1

GRI 303: Water and Effluents 2018
303-1	Interactions with water as a shared resource	Water		11.6.2
303-2	Management of water discharge-related impacts	Water		11.6.3
303-3	Water withdrawal	Environmental Data: Water and Wastewater		11.6.4
303-4	Water discharge	Environmental Data: Water and Wastewater		11.6.5
303-5	Water consumption	Environmental Data: Water and Wastewater		11.6.6

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	Biodiversity	Requirement omitted: 304-1-a-i,ii,iii,iv,v,vi,vii Reason: Information unavailable/incomplete Explanation: We began working on a biodiversity framework for OMV in 2022. In 2021, we began mapping all our sites in a formal and harmonized way to determine if any are located in or near protected areas. Initial screening in 2022 revealed that this is the case. However, data is not yet available for all sites and is not granular enough to meet all parts of this GRI disclosure standard. We will continue to refine the results of this screening and integrate the results into the development of our biodiversity framework.	11.4.2
304-2	Significant impacts of activities, products, and services on biodiversity	Biodiversity Our operations (e.g., well drilling, construction of new sites) have impacts on biodiversity. We apply the mitigation hierarchy and action planning gives priority to avoidance and minimization over the restoration and offsetting of the impact. We take steps to prevent impacts on sensitive species and ecosystems. For instance, the timing for drilling the Oswig exploration well in the North Sea was rescheduled to avoid disturbance to the sand eel during the spawning season. Similarly, in the Borealis Schwechat PV project, the construction works were timed to avoid any negative impact on the breeding skylark population.	Requirement omitted: 304-2-a-i,ii,iii,iv,v,vi 304-2-b-i,ii,iii,iv Reason: Information unavailable/incomplete Explanation: We disclose examples of projects that show how we mitigate impacts on species, but do not yet track this for all sites using consistent metrics. In 2022, we began working on a biodiversity framework for OMV. As part of this, we are looking at how to systematically evaluate our impact on local biodiversity including appropriate metrics.	11.4.3
304-3	Habitats protected or restored	Biodiversity Third-party partnerships for site restoration (e.g., wetland regeneration) are ongoing in New Zealand.	Requirement omitted: 304-3-a, 304-3-c, 304-3-d Reason: Information unavailable/incomplete Explanation: We began working on a biodiversity framework for OMV in 2022. As part of this, we are looking at how to systematically evaluate our impact on local biodiversity including appropriate metrics for habitats restored.	11.4.4
304-4	IUCN Red List species and national conservation list species with habitats in areas affected by operations	Biodiversity	Requirement omitted: 304-4-a-i,ii,iii,iv,v Reason: Information unavailable/incomplete Explanation: We began working on a biodiversity framework for OMV in 2022. In 2022, we began mapping all our sites in a formal and harmonized way to determine if any are affecting IUCN Red List species. Initial screening revealed that this is the case. However, data is not yet available for all sites and is not granular enough to meet all parts of this GRI disclosure standard. We will continue to refine the results of this screening and integrate the results into the development of our biodiversity framework.	11.4.5

GRI 305: Emissions 2016
305-7	Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions	Environmental Data: Other Air Emissions		11.3.2

GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Waste		11.5.2
306-2	Management of sigificant waste-related impacts	Waste		11.5.3
306-3	Waste generated	Environmental Data: Waste		11.5.4
306-4	Waste diverted from disposal	Environmental Data: Waste		11.5.5
306-5	Waste directed to disposal	Environmental Data: Waste		11.5.6

GRI 306: Effluents and Waste 2016
306-3	Significant spills	Spills Environmental Data: Spills		11.8.2

Disclosures		Link or Direct Answer	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Circular Economy	11.5.1

GRI 306: Waste 2020
306-1	Waste generation and significant waste-related impacts	Circular Economy	11.5.2
306-2	Management of sigificant waste-related impacts	Circular Economy Mechanical Recycling Chemical Recycling	11.5.3
306-4	Waste diverted from disposal	Circular Economy	11.5.5

Disclosures		Link or Direct Answer	Omission	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Occupational Safety Health Process Safety		11.8.1 11.9.1

GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Occupational Safety		11.9.2
403-2	Hazard identification, risk assessment, and incident investigation	Occupational Safety		11.9.3
403-3	Occupational health services	Health		11.9.4
403-4	Worker participation, consultation, and communication on occupational health and safety	Health Occupational Safety		11.9.5
403-5	Worker training on occupational health and safety	Occupational Safety		11.9.6
403-6	Promotion of worker health	Health		11.9.7
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Occupational Safety Product Safety		11.9.8
403-8	Workers covered by an occupational health and safety management system	Occupational Safety Total number of employees covered by ISO 45001: 6,310.	Requirement omitted: 403-8-a-i,ii,iii Reason: Information unavailable/incomplete Explanation: Only employees reported. We cannot give a percentage of contractors as numbers of contractors are not collected separately at all sites; at some they are reported collectively by a legal entity in charge of multiple locations.	11.9.9
403-9	Work-related injuries	Safety Data: Occupational Safety		11.9.10
403-10	Work-related ill health		Requirement omitted: 403-10-a-i,ii,iii, 403-10-b-i,ii,iii, 403-10-c-i,ii,iii, 403-10-d, 403-10-e Reason: Legal prohibitions Explanation: In most of the countries where OMV operates, the legal definition of an “occupational health illness” varies widely (Health is excluded from the EU Maastricht Treaty). The investigation and decision of potential cases is not carried out by the company medical teams but by legally appointed authorities. In Austria, we do not even get feedback on their decision.	11.9.11

GRI 416: Customer Health and Safety 2016
416-1	Assessment of the health and safety impacts of product and service categories	Product Safety 100% of products are assessed. The potential health and safety impact of products delivered by OMV Group is covered by means of regulated documents – safety data sheets issued for each sold product (according to Regulation EC No 1907/2006 – REACH). Safety data sheets are compiled and regularly updated, based on the registration documentation submitted for the concerned substances contained in the products to the European Chemicals Agency – ECHA. These include chemical safety assessments/reports, as well as exposure scenarios for supported uses by workers, professionals, and consumers as applicable.		11.3.3
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Economic Data: Significant Fines and Instances of Non-Compliance

GRI 11: Oil and Gas Sector 2021
	Tier 1 and 2 Process Safety Incidents	Safety Data: Process Safety		11.8.3

Disclosures		Link or Direct Answer	Omission	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Corporate Security Information and Cybersecurity		11.18.1

GRI 410: Security Practices 2016
410-1	Security personnel trained in human rights policies or procedures	Corporate Security	Requirement omitted: 410-1-a Reason: Information unavailable/incomplete Explanation: We provide human rights training to local security employees and third-party contractors. We do not yet track the percentage of personnel trained; we aim to do this in the future if we join the Voluntary Principles Initiative. Following our VPSHR gap analysis by a third-party consultancy, we are now in the process of adopting their recommendations with a view to joining the VPSHR in 2023.	11.18.2

Disclosures		Link or Direct Answer	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Human Rights	11.12.1 11.13.1 11.16.1 11.17.1 11.18.1

GRI 407: Freedom of Association and Collective Bargaining 2016
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Human Rights	11.13.2

GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Human Rights

GRI 409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Human Rights	11.12.2

GRI 411: Rights of Indigenous Peoples 2016
411-1	Incidents of violations involving rights of indigenous peoples	Human Rights	11.17.2

GRI 412: Human Rights Assessment 2016
412-1	Operations that have been subject to human rights reviews or impact assessments	Human Rights
412-2	Employee training on human rights policies or procedures	Human Rights

GRI 11: Oil and Gas Sector 2021
	Involuntary resettlement	Human Rights	11.16.2
	Locations where indigenous people are present	Human Rights	11.17.3

Disclosures		Link or Direct Answer	Omission	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Diversity, Equity, and Inclusion		11.11.1

GRI 202: Market Presence 2016
202-2	Proportion of senior management hired from the local community	Workforce Data: Proportion of Senior Management Hired from the Local Community in Significant Locations of Operation		11.11.2

GRI 405: Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Workforce Data: Diversity		11.11.4
405-2	Ratio of basic salary and remuneration of women to men	Workforce Data: Ratio of Annual Total Compensation 2022 of Women to Men		11.11.5

GRI 406: Non-discrimination 2016
406-1	Incidents of discrimination and corrective actions taken		Requirement omitted: 406-1-a-i,ii,iii,iv Reason: Information unavailable/incomplete Explanation: We currently do not have a grievance reporting system covering all our world-wide entities. All our entities use different channels to report grievance incidents tailored to their legal and organizational set-up, either via People & Culture representatives, designated committees, PetrOmbudsman, workforce representatives, or other locally suitable forms. We are working to set up a Group-wide reporting system in the coming years and to report this in future.	11.11.6

Disclosures		Link or Direct Answer	Omission	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Employees Talent Attraction and Retention Skills Development and Training		11.10.1

GRI 401: Employment 2016
401-1	New employee hires and employee turnover	Workforce Data: New Hires by Region, Gender, and Age		11.10.2
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Human Rights		11.10.3
401-3	Parental leave	Workforce Data: Parental Leave		11.10.4 11.11.3

GRI 402: Labor/Management Relations 2016
402-1	Minimum notice periods regarding operational changes	Human Rights	Requirement omitted: 402-1-a Reason: Information unavailable/incomplete Explanation: We are in compliance with the respective local legal regulations in the various countries where we operate. Notice periods vary in each jurisdiction as they are based on different legal sources and also depend on the terms of service and status of the individual employee.	11.7.2 11.10.5

GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Workforce Data: Average Hours of Training and Education by Position and Gender		11.10.6 11.11.7
404-2	Programs for upgrading employee skills and transition assistance programs	Skills Development and Training		11.7.3 11.10.7
404-3	Percentage of employees receiving regular performance and career development reviews	Talent Attraction and Retention OMV reports that there were 20,285 performance and development reviews in the reporting year, with some employees having more than one review. 16,000 employees (89% of eligible female employees and 84% of eligible male employees) received performance and development reviews. These employees represent approx. 86% of all employees eligible to receive reviews in the dedicated IT platform. Excluded are blue-collar employees at OMV Petrom as they do not have access to the platform, and thus are not included in the calculation of this percentage.	Requirement omitted: 404-3-a Reason: Information unavailable/incomplete Explanation: Employees are split up by gender but not by employee category. If employees received multiple reviews during the year, they might be in different employee categories during the different reviews due to promotions so it is not possible to definitively assign employees to categories in a way that would enable meaningful disclosure.

Disclosures		Link or Direct Answer	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Communities Community Impacts and Grievances Community Investments	11.14.1 11.15.1 11.16.1 11.17.1

GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Community Impacts and Grievances Community Investments	11.15.2
413-2	Operations with significant actual and potential negative impacts on local communities	Community Impacts and Grievances	11.15.3

GRI 11: Oil and Gas Sector 2021
	Grievances	Community Impacts and Grievances	11.15.4

Disclosures		Link or Direct Answer	Omission	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Economic Impacts and Business Principles Business Ethics and Anti-Corruption Tax Transparency Public Policy		11.14.1 11.19.1 11.20.1 11.21.1 11.22.1

GRI 201: Economic Performance 2016
201-1	Direct economic value generated and distributed	Economic Data: Revenues Generated Economic Data: Distribution to Stakeholders		11.14.2 11.21.2
201-4	Financial assistance received from government	Economic Data: Financial Assistance Annual Report: OMV on the Capital Markets		11.21.3

GRI 202: Market Presence 2016
202-2	Proportion of senior management hired from the local community	Workforce Data: Proportion of Senior Management Hired from the Local Community in Significant Locations of Operation		11.14.3

GRI 203: Indirect Economic Impacts 2016
203-1	Infrastructure investments and services supported	Community Investments		11.14.4
203-2	Significant indirect economic impacts	Community Investments Economic Data: Distribution to Stakeholders Workforce Data: Local Employment Our local employment data table shows how many OMV jobs are held by locals. Locals are defined as nationals.		11.14.5

GRI 205: Anti-Corruption 2016
205-1	Operations assessed for risks related to corruption	Business Ethics and Anti-Corruption		11.20.2
205-2	Communication and training about anti-corruption policies and procedures	Business Ethics and Anti-Corruption OMV’s anti-corruption policies are communicated to all employees and business partners irrespective of region and type/category. A breakdown of employees by region can be found under Workforce Data: Year End Headcount by Region, Gender, Employment and Contract Type. Supervisory Board members receive training with regard to issuer compliance and respective legal obligations. The Code of Business Ethics is brought to their attention.	Requirements omitted: 205-2-d, 205-2-e Reason: Information unavailable/incomplete Explanation: We report the total number of employees that have received training on anti-corruption, but are not able to provide the training numbers broken down by region or employee category as we assign target groups to training courses based on risks, taking into consideration affiliation to a certain business unit or the type of activities performed rather than specific regions or specific employee categories.	11.20.3
205-3	Confirmed incidents of corruption and actions taken	Business Ethics and Anti-Corruption		11.20.4

GRI 206: Anti-Competitive Behavior 2016
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Business Ethics and Anti-Corruption

GRI 207: Tax 2019
207-1	Approach to tax	Tax Transparency		11.21.4
207-2	Tax governance, control, and risk management	Tax Transparency		11.21.5
207-3	Stakeholder engagement and management of concerns related to tax	Tax Transparency		11.21.6
207-4	Country-by-country reporting		Requirements omitted: 207-4-a, 207-4-b, 207-4-c Reason: Confidentiality constraints Explanation: According to Austrian law, Country by Country Reporting (CbCR) data is only reported to fiscal authorities and is not meant to be public information.	11.21.7

GRI 415: Public Policy 2016
415-1	Political contributions	Public Policy		11.22.2

Disclosures		Link or Direct Answer	GRI Sector Standard Ref. No.

GRI 3: Material Topics 2021
3-3	Management of material topics	Supply Chain

GRI 204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers	Supply Chain 204-1-b: Local suppliers are defined as national suppliers, active in the countries where OMV has operations. 204-1-c: Significant locations of operation are all the locations where OMV is the main operator. We disclose local spend for the most significant countries of operation for OMV, OMV Petrom, and Borealis, namely Austria, Romania, and Belgium.	11.14.6

GRI 308: Supplier Environmental Assessment 2016
308-1	New suppliers that were screened using environmental criteria	Supply Chain 100% of new suppliers are screened.
308-2	Negative environmental impacts in the supply chain and actions taken	Supply Chain 0.3% of the 328 suppliers assessed via TfS were assessed as having negative environmental impacts. Negative potential or actual impacts related to, for example, not having environmental policies or lacking ISO 14001 certification. For all of these, we identified improvement measures. No supplier relationships were terminated due to negative environmental impacts in 2022.

GRI 414: Supplier Social Assessment 2016
414-1	New suppliers that were screened using social criteria	Supply Chain 100% of new suppliers are screened.	11.10.8 11.12.3
414-2	Negative social impacts in the supply chain and actions taken	Supply Chain 7% of the 328 suppliers assessed via TfS were assessed as having negative social impacts. Negative potential or actual social impacts related to, for example, not having human rights policies, including policies on child and forced labor. For all of these, we identified improvement measures. No supplier relationships were terminated due to negative social impacts in 2022.	11.10.9

Annual Reports

Sustainability Report

Sustainability Report 2022

Universal Standards

GRI 2: General Disclosures 2021

The Organization and its Reporting Practices

Activities and Workers

Governance

Strategy, Policies, and Practices

Stakeholder Engagement

Material Topics

GRI 3: Material Topics 2021

Carbon Emissions Reduction

Energy Transition

Environment

Circular Economy

Health, Safety, and Well-being

Security, Emergency, and Crisis Resilience

Human Rights

Diversity, Equity, and Inclusion

Employees

Communities

Economic Impacts and Business Principles

Supply Chain