Statement of use CNX Resources Corporation has reported in accordance with the GRI Standards for the period January 1 through December 31, 2023.
GRI 1 used GRI 1: Foundation 2021
Applicable GRI Sector Standards GRI 11: Oil and Gas Sector 2021
GRI Standard/
Other Source
Disclosure Location Omission GRI Sector
Standard
Ref. No.
Requirement(s)
Omitted
Reason Explanation
GENERAL DISCLOSURES
GRI 2: General Disclosures 2021 2-1 Organizational details About CNX p. 03;
2023 Form 10-K
2-2 Entities included in the organization's sustainability reporting About CNX p. 03
2-3 Reporting period, frequency and contact point Reporting period is January 1 - December 31, 2023, and is reported on an annual basis. Publication Date June 3, 2024. Contact point p. 144
2-4 Restatements of information None material
2-5 External assurance Verification and audit p 14.; KERAMIDA Verification Statement p. 124;
CNX ESG Performance Scorecard p. 121
2-6 Activities, value chain and other business relationships About CNX p. 03; How We Produce Natural Gas p. 09; How Natural Gas Impacts Our Lives Every Day p. 13; Our Vision and Strategy p. 16; Production Volumes—CNX ESG Performance Scorecard p. 116; Product Innovation p. 58; Supporting Local Businesses and Communities p. 91; 2023 Form 10-K
2-7 Employees Diversity, Equity, and Inclusion p. 73;
CNX ESG Performance Scorecard p. 116
Temporary and part-time employees breakdown by gender Immaterial The number of part-time or temporary employees is immaterial for disclosure by gender.
2-8 Workers who are not employees As is common in our industry, CNX used contractors at our field sites.
CNX ESG Performance Scorecard p. 116
2-9 Governance structure and composition 2024 Proxy Statement; Governance p. 102; CNX ESG Performance Scorecard p. 117
2-10 Nomination and selection of the highest governance body 2024 Proxy Statement
2-11 Chair of the highest governance body 2024 Proxy Statement; Board of Directors p. 104
2-12 Role of the highest governance body in overseeing the management of impacts 2024 Proxy Statement; Corporate Governance Guidelines; Charter of the Environmental, Safety and Corporate Responsibility Committee of the Board; Governance p. 102
2-13 Delegation of responsibility for managing impacts Governance p 102.; 2024 Proxy Statement
2-14 Role of the highest governance body in sustainability reporting Message from the ESCR Committee Chair p. 07;
Risk Management p. 109
2-15 Conflicts of interest Code of Director Business Conduct and Ethics
GRI 2: General Disclosures 2021 2-16 Communication of critical concerns Compliance Reporting Policy; Code of Employee Business Conduct and Ethics; Code of Director Business Conduct and Ethics; 2023 Internal Audit and Advisory Services Charter & Mission Statement Number and nature of critical concerns that were communicated to the highest governance body during the reporting period. Immaterial The number and nature of critical concerns reported to the Board of Directors is immaterial for disclosure.
2-17 Collective knowledge of the highest governance body 2024 Proxy Statement; Corporate Governance, Continuous Board Education p. 104
2-18 Evaluation of the performance of the highest governance body 2024 Proxy Statement; Charter of the Nominating and Corporate Governance Committee of the Board of Directors; Corporate Governance Guidelines
2-19 Remuneration policies 2024 Proxy Statement
2-20 Process to determine remuneration 2024 Proxy Statement
2-21 Annual total compensation ratio CNX ESG Performance Scorecard p. 118; 2024 Proxy Statement; The CEO total compensation declined by 2% in 2023 while the median total compensation for all employees increased by 15%.
2-22 Statement on sustainable development strategy Message from the ESCR Committee Chair p. 07; Our Vision and Strategy—Appalachia First p. 16; Sustainable Business Model p. 20
2-23 Policy commitments Code of Employee Business Conduct and Ethics; Human Rights p. 83; Human Rights Statement; Supplier Policy (Code of Conduct). The Code of Employee Business Conduct and Ethics is reviewed and approved by the Board of Directors.
2-24 Embedding policy commitments 2023 Internal Audit & Advisory Services Charter & Mission Statement; Code of Employee Business Conduct and Ethics; Supplier Policy (Code of Conduct); Governance p. 102; Risk Management p. 109; Training is provided annually on the Employee Code of Business Conduct and Ethics with required certification by all employees.
2-25 Processes to remediate negative impacts Stakeholder Engagement p. 15; Landowner Interaction p. 93; Community Outreach p. 95; Code of Employee Business Conduct and Ethics; 2023 Internal Audit & Advisory Services Charter & Mission Statement
2-26 Mechanisms for seeking advice and raising concerns Code of Employee Business Conduct and Ethics; 2023 Internal Audit & Advisory Services Charter & Mission Statement
2-27 Compliance with laws and regulations 2023 Form 10-K; CNX ESG Performance Scorecard p. 123
2-28 Membership associations Industry Advocacy & Trade Associations p. 111
2-29 Approach to stakeholder engagement Stakeholder Engagement p. 15; Community Engagement p. 85
2-30 Collective bargaining agreements Human Rights p. 83, Human Rights Statement. CNX Resources does not have any employees covered by a bargaining agreement.
MATERIAL TOPICS
GRI 3:
Material Topics 2021
3-1 Process to determine material topics. Stakeholder Engagement p. 15; Material Topics p. 14
3-2 List of material topics Material Topics p. 14
EMISSIONS AND CLIMATE CHANGE
GRI 3:
Material Topics 2021
3-3 Management of material topics Emissions and Climate Change p. 34; Our Vision and Strategy p. 16; TCFD Reporting and Scenario Analysis p. 24
GRI 302: Energy 2016 302-1 Energy consumption within the organization Emissions and Climate Change p. 34; CNX ESG Performance Scorecard p. 121
302-2 Energy consumption outside the organization CNX ESG Performance Scorecard p. 121
302-3 Energy intensity Energy consumed intensity Immaterial Energy consumed intensity is not considered material to our stakeholders. GRI Sector
Standard 11.1
GRI 305:
Emissions 2016
305-1 Direct (Scope 1) GHG emissions Emissions and Climate Change p. 34; CNX ESG Performance Scorecard p. 121
305-2 Energy indirect (Scope 2) GHG emissions Emissions and Climate Change p. 34; CNX ESG Performance Scorecard p. 121
305-3 Other indirect (Scope 3) GHG emissions CNX ESG Performance Scorecard p. 121
305-4 GHG emissions intensity Emissions and Climate Change p. 34; CNX ESG Performance Scorecard p. 121
305-5 Reduction of GHG emissions Emissions and Climate Change p. 34; CNX ESG Performance Scorecard p. 121
GRI 201: Economic
Performance 2016
201-2 Financial implications and other risks and opportunities due to climate change TCFD Reporting and Scenario Analysis p. 24
AIR QUALITY
GRI 3:
Material Topics 2021
3-3 Management of material topics Air Quality p. 39; Environmental Management System p. 41
GRI 305:
Emissions 2016 305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
Air Quality p. 39; CNX ESG Performance Scorecard p. 121
GRI 416: Customer
Health and Safety 2016
416-1 Assessment of the health and safety impacts of product and service categories Air Quality p. 39
BIODIVERSITY
GRI 3:
Material Topics 2021
3-3 Management of material topics Impacts to Biodiversity p. 52;
Environmental Management System p. 41
GRI 304: Biodiversity 304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas Impacts to Biodiversity p. 52
304-2 Significant impacts of activities, products, and services on biodiversity Impacts to Biodiversity p. 52
304-3 Habitats protected or restored Impacts to Biodiversity p. 52; CNX ESG Performance Scorecard p. 123
304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations Impacts to Biodiversity p. 52
WASTE
GRI 3:
Material Topics 2021
3-3 Management of material topics Waste Management p. 47; Environmental Management System p. 41
GRI 306: Waste 2020 306-1 Waste generation and significant waste-related impacts Waste Management p. 47; CNX ESG Performance Scorecard p. 122 306-2 Management of significant waste-related impacts
Waste Management p. 47
306-3 Waste generated Waste Management p. 47; CNX ESG Performance Scorecard p. 122
306-4 Waste diverted from disposal Waste Management p. 47
306-5 Waste directed to disposal CNX ESG Performance Scorecard p. 122
WATER AND EFFLUENTS
GRI 3:
Material Topics 2021
3-3 Management of material topics Water Stewardship p. 43;
Environmental Management System p. 41
GRI 303: Water and Effluents 2018
303-1 Interactions with water as a shared resource Water Stewardship p. 43
303-2 Management of water discharge-related impacts Water Stewardship p. 43
303-3 Water withdrawal Water Stewardship p. 43; CNX ESG Performance Scorecard p. 122
303-4 Water discharge Water Stewardship p. 43; CNX ESG Performance Scorecard p. 122
303-5 Water consumption Water Stewardship p. 43; CNX ESG Performance Scorecard p. 122
ASSET INTEGRITY AND CRITICAL INCIDENT MANAGEMENT
GRI 3:
Material Topics 2021 3-3 Management of material topics
Environmental Management System p. 41.;
Workplace Health and Safety p. 63
GRI 306: Effluents and Waste 2016
306-3 Significant spills Environmental Management System p. 41;
CNX ESG Performance Scorecard p. 123
OCCUPATIONAL HEALTH AND SAFETY
GRI 3:
Material Topics 2021
3-3 Management of material topics Workplace Health & Safety p. 63; Health Safety & Environmental Policy;
Supplier Policy (Code of Conduct); Code of Employee Business Conduct and Ethics
GRI 403: Occupational Health and Safety 2018 403-1 Occupational health and safety management system Workplace Health & Safety p. 63
403-2 Hazard identification, risk assessment, and incident investigation Workplace Health & Safety p. 63
403-3 Occupational health services Workplace Health & Safety p. 63; Careers and Employee Wellness p. 78
403-4 Worker participation, consultation, and communication on occupational health and safety Workplace Health & Safety p. 63
403-5 Worker training on occupational health and safety Workplace Health & Safety p. 63; CNX ESG Performance Scorecard p. 120
403-6 Promotion of worker health Careers and Employee Wellness p. 78
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships Supplier Policy (Code of Conduct)
403-8 Workers covered by an occupational health and safety management system Workplace Health & Safety p. 63;
CNX ESG Performance Scorecard p. 120;
Supplier Policy (Code of Conduct)
403-9 Work-related injuries CNX ESG Performance Scorecard p. 120
403-10 Work-related ill health Work-related ill health Immaterial Work-related ill health is not common and there has been no material work related ill health matters to report. GRI Sector
Standard 11.1
EMPLOYMENT PRACTICES
GRI 3:
Material Topics 2021
3-3 Management of material topics Diversity, Equity, and Inclusion p. 73; Careers and Employee Wellness p. 78; Supplier Policy (Code of Conduct); Employee Learning and Development p. 81; Mentorship Academy p. 69
GRI 401:
Employment 2016
401-1 New employee hires and turnover CNX ESG Performance Scorecard p. 118
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees Benefits not provided to temporary or part-time employees Benefits not provided to temporary or part-time employees Immaterial Number of parttime employees is immaterial GRI Sector
Standard 11.10
401-3 Parental leave Careers and Employee Wellness p. 78 Number of employees taking parental leave Immaterial Number of employees taking parental leave is immaterial GRI Sector
Standard 11.10
GRI 402:
Labor/Management Relations 2016
402-1 Minimum notice periods regarding operational changes Minimum notice periods regarding operational changes Immaterial Significant operational changes are not common GRI Sector
Standard 11.10
GRI 404:
Training and Education 2016
404-1 Average hours of training per year per employee CNX ESG Performance Scorecard p. 120;
Employee Learning and Development p. 81
404-2 Programs for upgrading employee skills and transition assistance programs Employee Learning and Development p. 81;
Mentorship Academy p. 69
GRI 414:
Supplier Social Assessment
414-1 New suppliers that were screened using social criteria Supplier Policy (Code of Conduct)
414-2 Negative social impacts in the supply chain and actions taken All suppliers are assessed for social impacts—see Supplier Policy (Code of Conduct)—no suppliers were identified as having significant actual and potential negative social impacts.
NON-DISCRIMINATION AND EQUAL OPPORTUNITY
GRI 3: Material Topics 2021 3-3 Management of material topics Diversity, Equity and Inclusion p. 73; Employee Code of Business Conduct and Ethics,
Director Code of Business Conduct and Ethics; Human Rights Statement
GRI 202: Market Presence 2016 202-2 Proportion of Senior Management hired from the local community Diversity, Equity and Inclusion p. 73;
CNX ESG Performance Scorecard p. 119
GRI 401:
Employment 2016
401-3 Parental leave Careers and Employee Wellness p. 78 Number of employees taking parental leave Immaterial Number of employees taking parental leave is immaterial GRI Sector
Standard 11.11
GRI 404: Training and Education 2016 404-1 Average hours of training per year per employee CNX ESG Performance Scorecard p. 120;
Employee Learning and Development p. 81
NON-DISCRIMINATION AND EQUAL OPPORTUNITY (CONTINUED)
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees CNX ESG Performance Scorecard p. 117;
2023 Form 10-K
405-2 Ratio of basic salary and remuneration Equitable Pay p. 76
GRI 406: Nondiscrimination 2016 406-1 Incidents of discrimination and corrective actions taken None
ECONOMIC IMPACTS
GRI 3: Material Topics 2021 3-3 Management of material topics Supporting Local Businesses and Communities p. 91; CNX Foundation p. 86;
Community Outreach p. 95; The HQ at CNX p. 100
GRI 201: Economic Performance 2016 201-1 Direct economic value generated and distributed CNX ESG Performance Scorecard p. 116;
2023 Form 10-K
GRI 202: Market Presence 2016 202-2 Proportion of Senior Management hired from the local community Diversity, Equity and Inclusion p. 73;
CNX ESG Performance Scorecard p. 119
GRI 203: Indirect Economic Impacts 2016 203-1 Infrastructure investments and services supported CNX ESG Performance Scorecard p. 118
203-2 Significant indirect economic impacts Our Vision and Strategy—Appalachia First p. 16
GRI 204: Procurement Practices 2016 204-1 Proportion of spending on local suppliers Supporting Local Businesses and Communities p. 91;
CNX ESG Performance Scorecard p. 118
LOCAL COMMUNITIES
GRI 3: Material Topics 2021 3-3 Management of material topics Supporting Local Businesses and Communities p. 91; Stakeholder Engagement p. 15; Our Vision and Strategy—Appalachia First p. 16; CNX Foundation p. 88; The Mentorship Academy p. 69; The HQ at CNX p. 100
GRI 413: Local Communities 2016 413-1 Operations with local community engagement, impact assessments, and development programs Supporting Local Businesses and Communities p. 91; Stakeholder Engagement p. 15; Our Vision and Strategy—Appalachia First p. 16; CNX Foundation p. 86; The Mentorship Academy p. 69; The HQ at CNX p. 100; Community Outreach p. 95
413-2 Operations with significant actual and potential negative impacts on local communities Significant actual and potential negative impacts on local communities None noted No negatively impacted local communities noted. GRI Sector
Standard 11.11
LAND AND RESOURCE RIGHTS
GRI 3: Material Topics 2021 3-3 Management of material topics Landowner Interaction p. 93
PUBLIC POLICY
GRI 3: Material Topics 2021 3-3 Management of material topics Industry Advocacy & Trade Associations p. 111
GRI 415: Public Policy 2016 415-1 Political contributions CNX ESG Performance Scorecard p. 117

Topics in the applicable GRI Sector Standards determined as not material

Topic Explanation
GRI 11: Oil and Gas Sector 2021
Topic 11.7 Closure and rehabilitation Not considered a material topic to our stakeholders
Topic 11.12 Forced labor and modern slavery Due to our operations in the U.S. and our primarily local supply chain, this topic is not a material topic to our stakeholders
Topic 11.13 Freedom of Association and collective bargaining Human Rights p. 83; Human Rights Statement. This topic is not a material topic to our stakeholders
Topic 11.17 Rights of indigenous peoples Due to our operations not being in areas with indigenous peoples, this topic is not a material topic to our stakeholders
Topic 11.18 Conflict and security As our operations are not in locations with situations of conflict or political or social instability, this topic is not a material topic to our stakeholders
Topic 11.19 Anti-competitive behavior Due to the relative size of our company, anti-competitive behavior is not a material topic to our stakeholders
Topic 11.20 Anti-corruption Due to the location of our operations in the U.S., anti-corruption is not a material topic to our stakeholders
Topic 11.21 Payments to governments This is not a material topic to our stakeholders