Appendix
Materiality analysis and stakeholder engagement
Economic value and connectivity
Introduction
CEO letter
Air SERBIA’s Story
Air Serbia in 2025 - year in review
Governance
Environment
Social
10.2 GRI Content Index
OMISSIONS
Disclosure No.
Direct Response/ Section in this Report
Description
Requirement Omitted
Reason
Explanation
SDG Mapping
Board members have completed the company's HSE training, which covers environmental topics. Formal tracking of the governance body's collective knowledge on broader sustainability topics has not yet been established and will be introduced as the sustainability governance framework matures.
Collective knowledge specifically on sustainability topics (beyond environmental/HSE training)
Collective knowledge of the highest governance body
Information incomplete
2-17
—
—
Evaluation of the performance of the highest governance body
6.2 Evaluation of governance body performance
Formal evaluation process not yet implemented.
2-18
Results of evaluation
Not applicable
16
2-19
Remuneration policies
6.7 Employment Rulebook, grade-based system —
—
—
—
2-20
Process to determine remuneration
6.7 Employment Rulebook, grade-based system —
—
—
—
2-21
Annual total compensation ratio
Appendix - Remuneration & Gender Pay Equity
—
—
—
8, 10
Strategy, policies and practices
Statement on sustainable development strategy
2-22
2. CEO letter; 3.4 Sustainability strategy
—
—
—
16, 17
2-23
Policy commitments
6.3 Commitment to human rights
—
—
—
16
Sustainability Report 76
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