Reporting boundaries

The information provided in the Report covers the activities of the controlled entities, where the share of PJSC LUKOIL is over 50%, in accordance with the consolidated financial reporting standards (IFRS) for 2015-2016. G4-17

Significant aspects of the GRI are identified in the process of identifying significant reporting topics and comparing them with the presentation of sustainable development aspects in the GRI G4 Guide (see "About the Report"). G4-18

At the same time, the reporting boundaries, in terms of some GRI aspects, are different from the specified scope, due to the specifics of the data accounting systems or the minor impact of the listed entities (see table 1). For a number of aspects, the Report includes data on the organizations outside of the scope of consolidated financial reporting (see table 2). When indicators with boundaries different from those indicated are described in the Report, information on which entities are included in the scope is indicated in the notes to the relevant statements, tables and diagrams. G4-18

The Report contains the data on the following foreign subsidiaries:

LUKOIL-Bulgaria Bunker ЕOOD
LICARD Euro Services GmbH
LUKARCO B.V.
SOOO LUKOIL-Inter-Card-Bel
Grib Diamonds N.V.
ISAB S.r.l.
LAND POWER S.A.
LITASCO SA
LUKOIL Accounting and Finance Europe s.r.o.
Lukoil Americas Corporation
LUKOIL Aviation Bulgaria EOOD
LUKOIL Belgium N.V.
LUKOIL Croatia Ltd.
LUKOIL Energy & Gas Bulgaria EOOD
LUKOIL ENERGY&GAS KALUSH Ltd.
LUKOIL Eurasia Petrol Anonim Sirketi
LUKOIL ISRAEL LIMITED (Cyprus)
LUKOIL Italia S.r.l.
LUKOIL MACEDONIA LTD Skopje
LUKOIL MONTENEGRO DOO
LUKOIL Netherlands B.V.
LUKOIL Neftochim Bourgas AD
LUKOIL Overseas Uzbekistan Ltd.
LUKOIL Uzbekistan Operating Company LLC
LUKOIL SRBIJA AD BEOGRAD
LUKOIL-Azerbaijan, ZAO
LUKOIL-BULGARIA EOOD
LUKoil-Georgia Ltd.
LUKOIL-Moldova S.R.L.
LUKOR, JSC
Oy Teboil Ab
PETROTEL-LUKOIL S.A.
S.C. LUKOIL ENERGY & GAS ROMANIA S.R.L.
S.C. LUKOIL Romania S.R.L.
ООО KARPATNEFTEKHIM
TOO LITASCO Central Asia
IOOO LUKOIL-Belarus
OOO LUKOIL-NAFTOKHIM
LUKOIL Lubricants Central Asia LLP
LUKOIL LUBRICANTS EAST EUROPE S.R.L.
LUKOIL Lubricants Europe GmbH
LUKOIL LUBRICANTS UKRAINE, TOV
SOOO LLK-NAFTAN
LUKOIL Technology Services GmbH
VARS
Table 1
Material aspects of GRI G4-19 Boundaries of GRI aspects: LUKOIL Group entities outside the scope of the reporting boundaries G4-20
By all aspects: Note. The following entities were reorganized (by means of a spin off) in 2016 (in 2015-2016, until the re-organization, they were accounted for as part of other LUKOIL Group entities): OOO LUKOIL MarinBunker, OOO Astrakhanskie teplovye seti, OOO Volzhskie teplovye seti, OOO Teplovaya generatsia g.Volzhskogo, OOO Rostovskie teplovye seti, OOO Volgodonskaya teplovaya generatsia, OOO LUKOIL-Reservnefteprodukt-Trading, OOO Ural-Oil The Russian affiliated companies and the following Russian subsidiaries of the LUKOIL Group:
OAO Kamyshin TeploEnergo
ZAO Arkhangelskgeolrazvedka
OOO RITEK-ITC
OOO SP Neftestroy
OOO UTTiST
OOO EPU-ITC
OOO AIR
OOO AERO-NEFTO
OOO Donbunker
OOO K.N.Holding
OOO LUKOIL-AERO
OOO LUKOIL-AERO
OOO LUKOIL-AERO-Domodedovo
OOO LUKOIL-AERO-Nizhny Novgorod
OOO LUKOIL-AERO
OOO LUKOIL-AERO-Samara
OOO LUKOIL-AERO-Surgut
OOO LUKOIL-AERO-Tyumen
OOO LUKOIL-AERO-Tchelyabinsk
OOO LUKOIL-Varandey-AVIA
AO Novotorik Maritime Agency
OOO Teplovaya generatsia g.Volzhskogo
ZAO TZK-Arkhangelsk
OOO TZK Ural
Economic category
Presence in the markets OOO Varandey Terminal
OOO Volzhskie teplovye seti
PJSC LUKOIL
AO RPK-Vysotsk LUKOIL-II
OOO UralOil
OOO Volgodonskaya teplovaya generatsia
OOO Kamyshinksaya CHP
OOO LUKOIL-Kambarskaya Bulk Plant
OOO LUKOIL-KNT
SOOO LUKOIL-Inter-Card-Bel
LITASCO SA
LUKOIL Aviation Bulgaria EOOD
LUKOIL Belgium N.V.
LUKOIL Croatia Ltd.
LUKOIL Energy & Gas Bulgaria EOOD
LUKOIL Eurasia Petrol Anonim Sirketi
LUKOIL MACEDONIA LTD Skopje
LUKOIL MONTENEGRO DOO
LUKOIL Netherlands B.V.
LUKOIL Overseas Uzbekistan Ltd.
LUKOIL Uzbekistan Operating Company LLC
LUKOIL SRBIJA AD BEOGRAD
LUKOIL-Azerbaijan, ZAO
LUKoil-Georgia Ltd.
LUKOIL-Moldova S.R.L.
Oy Teboil Ab
S.C. LUKOIL Romania S.R.L.
OOO LUKOIL-NAFTOKHIM
LUKOIL Lubricants Central Asia LLP
LUKOIL LUBRICANTS EAST EUROPE S.R.L.
LUKOIL Lubricants Europe GmbH
LUKOIL LUBRICANTS UKRAINE, TOV
SOOO LLK-NAFTAN
Social category
Labor practices and decent work conditions
Employment OOO UralOil
OOO LUKOIL-KNT
SOOO LUKOIL-Inter-Card-Bel
LUKOIL Aviation Bulgaria EOOD
LUKOIL Energy & Gas Bulgaria EOOD
LUKOIL Neftochim Bourgas AD
LUKOIL Overseas Uzbekistan Ltd.
LUKOIL Uzbekistan Operating Company LLC
S.C. LUKOIL ENERGY & GAS ROMANIA S.R.L.
TOO LITASCO Central Asia
LUKOIL Lubricants Central Asia LLP
LUKOIL LUBRICANTS EAST EUROPE S.R.L.
LUKOIL Lubricants Europe GmbH
LUKOIL LUBRICANTS UKRAINE, TOV
SOOO LLK-NAFTAN
Training and education OOO Volgodonskie teplovye seti
OOO Volzhskie teplovye seti
OOO LUKOIL-Volgogradenergo
OOO LUKOIL-Permnefteorgsintez
OOO LUKOIL-Permnefteprodukt
OOO LUKOIL-Ekoenergo
PSJC LUKOIL
OOO Rostovskie teplovye seti
OOO Stavrolen
OOO UralOil
OOO LUKOIL-Nizhnevolzhskneft-Kalmykia
OOO NK Yugranefteprom
OOO Volgodonskaya teplovaya generatsia
OOO Kamyshinksaya CHP
LICARD Euro Services GmbH
SOOO LUKOIL-Inter-Card-Bel
LUKARCO B.V (group of subconsolidated reporting)
Grib Diamonds N.V.
LAND POWER S.A.
Lukoil Americas Corporation
LUKOIL Energy & Gas Bulgaria EOOD
“LUKOIL ENERGY&GAS KALUSH Ltd. “
LUKOIL Overseas Uzbekistan Ltd.
LUKOIL Uzbekistan Operating Company LLC
LUKOR, JSC
PETROTEL-LUKOIL S.A.
TOO LITASCO Central Asia
OOO LUKOIL-NAFTOKHIM
LUKOIL Lubricants Central Asia LLP
LUKOIL LUBRICANTS EAST EUROPE S.R.L.
LUKOIL Lubricants Europe GmbH
LUKOIL LUBRICANTS UKRAINE, TOV
SOOO LLK-NAFTAN
Health and on-site safety OOO Astrakhanskie teplovye seti
OOO Varandey Terminal
OOO Volgodonskie teplovye seti
OOO Volzhskie teplovye seti
OOO LUKOIL-Permnefteprodukt
OOO LUKOIL-Ukhtaneftepererabotka
PJSC LUKOIL
OOO Rostovskie teplovye seti
AO RPK-Vysotsk LUKOIL-II
OOO UralOil
OOO LUKOIL-Nizhnevolzhskneft-Kalmykia
OOO NK Yugranefteprom
OOO Volgodonskaya teplovaya generatsia
OOO INTESMO
OOO Kamyshinksaya CHP
OOO LUKOIL-AVIA
OOO LUKOIL-Kambarskaya Bulk Plant
OOO LUKOIL-KNT
OOO LUKOIL PERSONAL
LUKOIL-Bulgaria Bunker EOOD
LICARD Euro Services GmbH
SOOO LUKOIL-Inter-Card-Bel
LUKARCO B.V (group of subconsolidated reporting)
Grib Diamonds N.V.
LAND POWER S.A.
LITASCO SA
LUKOIL Accounting and Finance Europe s.r.o.
LUKOIL Aviation Bulgaria EOOD
LUKOIL ISRAEL LIMITED (Cyprus)
LUKOIL Overseas Uzbekistan Ltd.
LUKOIL Uzbekistan Operating Company LLC
LUKOIL SRBIJA AD BEOGRAD
LUKOR, JSC
TOO LITASCO Central Asia
OOO LUKOIL-NAFTOKHIM
LUKOIL Lubricants Central Asia LLP
LUKOIL LUBRICANTS EAST EUROPE S.R.L.
LUKOIL Lubricants Europe GmbH
LUKOIL LUBRICANTS UKRAINE, TOV
SOOO LLK-NAFTAN
LUKOIL Technology Services GmbH (group of subconsolidated reporting)
VARS
Human Rights
The Rights of indigenous peoples and minorities The information provided in the Report applies only to OOO LUKOIL-Komi, AO RITEK, ZAO LUKOIL AIK and OOO LUKOIL-West Siberia.
Product responsibility
Labeling of products and services The oil and gas production companies where this aspect is not material
Environmental category
Energy PAO Astrakhan Power Sale Company
OOO Astrakhanskie teplovye seti
OOO Volgodonskie teplovye seti
OOO Volzhskie teplovye seti
OOO LUKOIL-Engineering
OOO LUKOIL-INFORM
OOO LUKOIL-Permnefteprodukt
OOO LUKOIL-Rezervnefteprodukt
OOO LUKOIL-Energoengineering
OOO LUKOIL ENERGOSERVICE
PSJC LUKOIL
OOO Rostovskie teplovye seti
OOO UralOil
OOO LUKOIL-Nizhnevolzhskneft-Kalmykia
OOO NK Yugranefteprom
OOO Volgodonskaya teplovaya generatsia
OOO INTESMO
OOO Kamyshinksaya CHP
OOO LICARD (LUKOIL-Inter-Card)
OOO LUKOIL-AVIA
OOO LUKOIL-Kambarskaya Bulk Plant
OOO LUKOIL-Nizhegorodniinefteproekt
OOO LUKOIL-RAO Volgograd
OOO LUKOIL-RAO Perm
OOO LUKOIL-TSUR
AO LUKOIL Chernomorye
OOO LUKOIL PERSONAL
All LUKOIL Group’s foreign subsidiaries, except for:
LUKOIL Energy & Gas Bulgaria EOOD
LUKOIL Neftochim Bourgas AD
LUKOIL Uzbekistan Operating Company LLC
PETROTEL-LUKOIL S.A.
S.C. LUKOIL ENERGY & GAS ROMANIA S.R.L.
OOO LUKOIL-NAFTOKHIM
Biodiversity All LUKOIL Group’s foreign subsidiaries, along with:
AO ARKHANGELSKGEOLDOBYCHA
PAO Astrakhan Power Sale Company
OOO Astrakhanskie teplovye seti
OOO Volgodonskie teplovye seti
OOO Volzhskie teplovye seti
OOO LLK International
OOO LUKOIL-AERO
OOO LUKOIL-BUNKER
OOO LUKOIL-Volganefteprodukt
OOO LUKOIL-Engineering
OOO LUKOIL-INFORM
OOO LUKOIL-Permnefteprodukt
OOO LUKOIL-Ukhtaneftepererabotka
OOO LUKOIL-Chernozemyenefteprodukt
OOO LUKOIL-Rezervnefteprodukt
OOO LUKOIL-Energoengineering
OOO LUKOIL ENERGOSERVICE
PSJC LUKOIL
OOO Rostovskie teplovye seti
OOO UralOil
OOO LUKOIL-Nizhnevolzhskneft-Kalmykia
OOO NK Yugranefteprom
ZAO TURSUNT
OOO Volgodonskaya teplovaya generatsia
OOO INTESMO
OOO Kamyshinksaya CHP
OOO LICARD (LUKOIL-Inter-Card)
OOO LUKOIL-AVIA
OOO LUKOIL-Nizhegorodniinefteproekt
OOO LUKOIL-RAO Volgograd
OOO LUKOIL-RAO Perm
OOO LUKOIL-TSUR
AO LUKOIL Chernomorye
OOO LUKOIL PERSONAL
Water
Emissions
Discharges and waste
General information
All LUKOIL Group’s foreign entities, along with:
PAO Astrakhan Power Sale Company
OOO Astrakhanskie teplovye seti
OOO Volgodonskie teplovye seti
OOO Volzhskie teplovye seti
OOO LUKOIL-BUNKER
OOO LUKOIL-Engineering
OOO LUKOIL-Permnefteprodukt
OOO LUKOIL-Rezervnefteprodukt
OOO LUKOIL-Energoengineering
OOO LUKOIL ENERGOSERVICE
PSJC LUKOIL
OOO Rostovskie teplovye seti
OOO UralOil
OOO LUKOIL-Nizhnevolzhskneft-Kalmykia
OOO NK Yugranefteprom
ZAO TURSUNT
OOO Volgodonskaya teplovaya generatsia
OOO INTESMO
OOO Kamyshinksaya CHP
OOO LICARD (LUKOIL-Inter-Card)
OOO LUKOIL-AVIA
OOO LUKOIL-Nizhegorodniinefteproekt
OOO LUKOIL-RAO Volgograd
OOO LUKOIL-RAO Perm
OOO LUKOIL-TSUR
AO LUKOIL Chernomorye
OOO LUKOIL PERSONAL
Table 2
GRI aspect List of the entities out of scope of the financial reporting but included into the boundaries of this Report
Economic category
Presence in the markets MRO Baltiyskoye
Burgasnefteproekt
LUKOIL-TTK
PII LUKOIL-Ukraine
LLK International
Balkanskoye MRO
Eurasian MRO
East-European MRO
Social category
Labor practices and work conditions
Employment Burgasnefteproekt
OOO LUKOIL-TTK
PII LUKOIL-Ukraine
LLK International
LUKOIL EESTI AS
Training and education Burgasnefteproekt
OOO LUKOIL-TTK
LLK International
Region 1 Overseas MRO “Middle East and Asia”
Region 2 Overseas MRO “West Africa, Europe and America”
Upstream development
Region 3
ZAO LUKOIL Baltija, Lithuania
OOO LUKoil Baltija R, Latvia
Lukoil Polska Sp.z.o.o.
Health and on-site safety LUKOIL Cyprus
PII LUKOIL-Ukraine
LUKOIL EESTI AS
ZAO LUKOIL Baltija, Lithuania
OOO LUKoil Baltija R, Latvia
Lukoil Polska Sp.z.o.o.
Environmental category
Water
Emissions
Discharges and waste
General information
OOO LUKOIL-TTK
RPK Atrakhansky transport hub
Volgograd transport hub
Nizhny Novgorod transport hub
Perm transport hub
Biodiversity OOO LUKOIL-UNP PII LUKOIL-Ukraine
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