Year 2014
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GRI content index 
PricewaterhouseCoopers Oy has checked our reporting and has confirmed it to be Application Level B+.
GRI content                               IncludedLinks
1. Strategy and Analysis
1.1CEO's statementYesCEO's review
1.2Key impacts, risks and opportunitiesYesRisks and opportunities
2. Organizational Profile
2.1Name of the organizationYesNeste Oil 2014
2.2Primary brands, products and servicesYesBusiness areas in brief
2.3Operational structureYesBusiness areas in brief
Financial Statements 2014, Group companies on
31 December 2013
2.4Location of organization's headquartersYesContacts
2.5Number of countries and location of operationsYesFinancial Statements 2014, Segment information
2.6Nature of ownership and legal formYesFinancial Statements 2014, General information
2.7Markets servedYesBusiness areas in brief
2.8Scale of the reporting organizationYesKey figures
2.9Significant changes regarding size, structure or ownershipYesReporting principles
2.10Awards received in the reporting periodYesSustainability ratings
3. Reporting Principles
Report profile
3.1Reporting periodYesReporting principles
3.2Date of most recent reportYesReporting principles
3.3Reporting cycleYesReporting principles
3.4Contact point for questions regarding the reportYesContacts
Report scope and boundary
3.5Process for defining report content (materiality, prioritizing topics and stakeholders using the report)YesMateriality assessment
3.6Boundary of the reportYesReporting principles
3.7Limitations on the report's scope or boundaryYesReporting principles
3.8Basis for reporting subsidiaries, joint ventures, leased facilities, outsourced operations and other entities affecting comparabilityYesReporting principles
3.9Data measurement techniques and bases of calculationsYesReporting principles
Principles for calculating key indicators
3.10Explanation of re-statementsYesPrinciples for calculating key indicators
3.11Significant changes from previous reporting periods in the scope, boundary or measurement methodsYesPrinciples for calculating key indicators
GRI content index
3.12GRI content indexYesGRI index
Assurance
3.13Assurance policy and practiceYesIndependent assurance report
4. Governance, Commitments and Engagement
Governance
4.1Governance structure of the organisationYesCorporate Governance Statement 2014
4.2Position of the Chairman of the BoardYesCorporate Governance Statement 2014, Board of Directors
4.3Independence of the Board membersYesCorporate Governance Statement 2014, Board of Directors
4.4Mechanism for shareholder and employee consultationYesCorporate Governance Statement 2014
4.5Impact of organisation's performance on executive compensation (inc. social and environmental performance)YesRemuneration Report 2014
4.6Processes for avoiding conflicts of interestYesCorporate Governance Statement 2014, Board of Directors
4.7Processes for determining Board members' expertise in strategic management and sustainabilityYesMembers of the Board of Directors
4.8Implementation of mission and values statements, code of conduct and other principlesYesSustainability principles and policies
Neste Oil’s sustainability policy
4.9Procedures of the Board for overseeing management of sustainability performance, including risk managementYesManaging sustainability
Risk management
4.10Processes for evaluating the Board's performanceYesCorporate Governance Statement 2014, Board of Directors
Commitments to External Initiatives
4.11Addressing precautionary approachYesRisk management
4.12Voluntary charters and other initiativesYesParticipation in organizations and joint projects
Sustainability policy
4.13Memberships in associationsYesParticipation in organizations and joint projects
Stakeholder Engagement
4.14List of stakeholder groupsYesStakeholders
4.15Identification and selection of stakeholdersYesStakeholder dialogue in 2014
4.16Approaches to stakeholder engagementYesStakeholders
4.17Key topics raised through stakeholder engagementYesStakeholders
Economic Performance Indicators
Management approach to economic responsibilityYesFinancial targets
Society
Managing sustainability
Sustainability principles and policies
Economic Performance
EC1*Direct economic value generated and distributedYesFinancial contribution
EC2*Financial implications, risks and opportunities due to climate changePartlyClimate
Sustainability related risks and opportunities
EC3*Coverage of defined benefit plan obligationsYesRemuneration
Financial Statements 2014, Post-employment and other long term benefits
Review by the Board of Director, Shares, share trading, and ownership
EC4*Significant subsidies received from governmentYesTax contribution 2014
Financial Statements 2014, Other income
Market presence
EC5Entry level wage compared to local minimum wagePartlyRemuneration
EC6*Policy, practices and spending on local suppliersNo
EC7*Local hiring procedures and proportion of local senior managementPartlyEquality and diversity
Indirect Economic Impacts
EC8*Development and impact of infrastructure investments provided for public benefitNo
EC9Significant indirect economic impactsYesFinancial contribution
Environmental Performance Indicators
Management approach to environmental responsibilityYesClimate and resource efficiency
Managing sustainability
Sustainability principles and policies
Materials
EN1*Materials used by weight or volumePartlyMaterial efficiency
E2*Recycled materials usedNo
Energy
EN3*Direct energy consumptionPartlyEnergy efficiency
EN4*Indirect energy consumptionPartlyEnergy efficiency
EN5Energy saved due to conservation and efficiency improvementsYesEnergy efficiency
EN6Initiatives to provide energy-efficient or renewable energy based products and servicesPartlyEnergy efficiency
EN7Initiatives to reduce indirect energy consumption and reductions achievedNo
Water
EN8*Total water withdrawal by sourcePartlyWater
EN9Water sources significantly affected by withdrawal of waterPartlyWater
EN10Percentage and total volume of water recycled and reusedPartlyWater
Biodiversity
EN11*Location and size of land holdings in areas of high biodiversityYesSoil and biodiversity
EN12*Description of significant impact of activities, products, and services on biodiversityPartlySoil and biodiversity
EN13Habitats protected or restoredPartlySoil and biodiversity
EN14Managing impacts on biodiversityPartlySoil and biodiversity
EN15Species with extinction risk with habitats in areas affected by operationsNo
Emissions, Effluents and Waste
EN16*Total direct and indirect greenhouse gas emissionsYesAir
EN17*Other relevant indirect greenhouse gas emissionsYesAir
EN18Initiatives to reduce greenhouse gas emissionsYesMaterial efficiency
EN19*Emissions of ozone-depleting substancesYesOzone-depleting substances have been removed from production and extinction systems in 1990s.
EN20*NOx, SOx, and other significant air emissionsYesAir
EN21*Total water discharge by quality and destinationYesWater
EN22*Total amount of waste by type and disposal methodYesWaste
EN23*Total number and volume of significant spillsYesNo spills during the reporting year
EN24Transported, imported, exported, or treated hazardous wasteNo
EN25Water bodies and habitats affected by discharges of waterPartlyWater
Products and Services
EN26*Mitigating environmental impacts of products and servicesYesClimate
Cleaner and safer products
EN27*Percentage of products sold and their packaging materials reclaimed by categoryNo
Compliance
EN28*Significant fines and sanctions for non-compliance with environmental regulationsYesEnvironmental and emission permits
No such cases during reporting period.
Transport
EN29Environmental impacts of transportationYesProducts' carbon footprint
Air
Overall
EN30Total environmental protection expenditures and investmentsNo
Social Performance Indicators
Labor Practices and Decent Work
Management approach to labor practices and decent workYesPersonnel
Managing sustainability
Employment
LA1*Total workforce by employment type, employment contract and regionYesNeste Oil employees in 2014
LA2*Total number and rate of employee turnover by age group, gender and regionPartlyNeste Oil employees in 2014
LA3Benefits to full-time employees that are not provided to temporary or part-time employeesNo
Labor/Management Relations
LA4*Coverage of collective bargaining agreementsYesEquality and diversity
LA5*Minimum notice period regarding operational changesYesNeste Oil follows local legislation.
Occupational Health and Safety
LA6Percentage of employees represented in joint health and safety committeesNo
LA7*Rates of injury, occupational diseases, lost days, fatalities and absenteeismPartlyPeople safety
LA8*Education and prevention programmes regarding serious diseasesPartlyWellbeing at work
LA9Health and safety topics covered in formal agreements with trade unionsNo
Training and Education
LA10*Average training hours per year per employeeNo
LA11Programmes for skills management and lifelong learningYesDeveloping people’s skills and expertise
LA12Employees receiving regular performance and career development reviewsYesDeveloping people’s skills and expertise
Diversity and Equal Opportunity
LA13*Composition of governance bodies and breakdown of employeesYesEquality and diversity
LA14*Ratio of basic salary of men to women by employee categoryPartlyEquality and diversity
Human Rights
Management approach to human rightsYesHuman rights
Managing sustainability
Sustainability principles and policies
Equality and diversity
Investment and procurement practices
HR1*Investment agreements that include human rights clauses or that have undergone human rights screeningNo
HR2*Suppliers and contractors that have undergone human rights screening and actions takenYesRaw material suppliers
HR3Employee training on policies and procedures concerning human rights relevant to operationsNo
Non-discrimination
HR4*Incidents of discrimination and actions takenYesEquality and diversity
No such cases during reporting period.
Freedom of association and collective bargaining
HR5*Operations identified in which the right to exercise freedom of association or collective bargaining may be at significant risk and actions taken to support these rightsYesEquality and diversity
Child labor
HR6*Operations identified as having significant risk for child labor and measures taken to contribute to the elimination of child laborYesHuman rights
Forced and compulsory labor
HR7*Operations identified as having significant risk for forced or compulsory labor and measures taken to contribute to the elimination of forced or compulsory laborYesHuman rights
Security practices
HR8Human rights related training for security personnelNo
Indigenous rights
HR9Incidents involving rights of indigenous people and actions takenNo
Society
Management approach to societyYesSociety
Community
SO1*Programs and practices that assess and manage impacts of operations on communitiesNo
Corruption
SO2*Percentage and total number of business units analyzed for corruption risksNo
SO3*Percentage of employees trained in anti-corruption policies and proceduresPartlyNeste Oil Code of Conduct
SO4*Actions taken in response to incidents of corruptionNo
Public Policy
SO5*Public policy positions and participation in public policy development and lobbyingYesCase waste hierarchy
SO6Contributions to political parties, politicians and related institutionsYesSupport for communities
SO7Legal actions for anti-competitive behaviour, anti-trust, and monopolyYesNo such cases during reporting period.
Compliance
SO8*Significant fines and sanctions for non-compliance with laws and regulationsYesNo such cases during reporting period.
Product Responsibility
Management approach to product responsibilityYesCleaner solutions
Managing sustainability
Sustainability policies and principes
Customer Health and Safety
PR1*Assessment of health and safety impacts of productsPartlyCleaner and safer products
PR2Non-compliance with regulations concerning health and safety impacts of productsYesNo such cases during reporting period
Product and Service Labeling
PR3*Product information required by proceduresPartlyCleaner and safer products
PR4Non-compliance with regulations concerning product information and labellingYesNo such cases during reporting period
PR5Practices related to customer satisfaction and results of customer satisfaction surveysPartlyStakeholders
Marketing Communications
PR6*Adherence to laws, standards and voluntary codes related to marketing communications, advertising, promotion and sponsorshipNo
PR7Non-compliance with regulations and voluntary codes concerning marketing communications, advertising, promotion, and sponsorshipYesNo such cases during reporting period.
Customer Privacy
PR8Complaints regarding breaches of customer privacy and losses of customer dataNo
Compliance
PR9*Fines for non-compliance concerning the provision and use of products and servicesYesNo such cases during reporting period.
* GRI Core indicator