AS Sustainability Report

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

2-24

Embedding policy commitments

6.3 Embedding policy commitments

—

—

—

16

2-25

Processes to remediate negative impacts

6.3 Remediation of adverse impacts

—

—

—

16

6.3 Whistleblower protection and reporting channels; 6.4 Oversight, training and reporting channels

Mechanisms for seeking advice and raising concerns

2-26

—

—

—

16

2-27

Compliance with laws and regulations

4.1 Company at a glance

—

—

—

16

2-28

Membership associations

6.8 Memberships and associations

—

—

—

17

Stakeholder engagement

2-29

Approach to stakeholder engagement

5.3 Stakeholder engagement

—

—

—

16, 17

2-30

Collective bargaining agreements

6.3 Labour governance and social dialogue

—

—

—

8

GRI 3: Material Topics 2021

3-1

Process to determine material topics

5.2 Process to determine material topics

—

—

—

17

3-2

List of material topics

5.4 List of material topics

—

—

—

—

5.6 Management of material topics; relevant thematic chapters throughout report

3-3

Management of material topics

—

—

—

—

Topic Standards - Highest-priority material topics (Q1)

Sustainability Report 77

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