Independent Practitioner's Report

GRI 2-5

Methodology for calculating the indicators being checked

Indicator	Units of measurement	Methodology
Scope 2 GHG Emissions	t CO₂-eq.	Indirect energy emissions were estimated using the Greenhouse Gas Protocol standards. The following data were used for the calculation: Greenhouse gas emission factors of the Russian energy system (ATS JSC, 2022–2024) PNST 646-2022 "Green" standards. Green products and green technologies. Methodology for assessing the reduction of carbon footprint. Regional factors of indirect energy emissions in the production of imported thermal energy consumed by organisations, according to the UES/RES of the constituent entities of the Russian Federation
Scope 3 GHG Emissions	t CO₂-eq.	The calculation of Scope 3 emissions for categories 6 and 7 was carried out based on the Greenhouse Gas Protocol methodology. The following data were used for the calculation: For calculating emissions from business trips by means other than cars, the UK Government GHG Conversion Factors for Company Reporting coefficients For calculating emissions from employee movements: Open data on the speed and passenger flows of vehicles Order of the Ministry of Transport of the Russian Federation No. AM-23-r On the introduction of Methodological Recommendations Standards for the consumption of fuels and lubricants in road transport dated 14 March 2008 Order of the Ministry of Transport of the Russian Federation No. NA-80-r On Amendments to the Methodological Recommendations Standards for the consumption of fuels and lubricants in road transport dated 14 July 2015, put into effect by the Order of the Ministry of Transport of the Russian Federation No. AM-23-r dated 14 March 2008 Order of the Ministry of Transport of the Russian Federation No. 293-RP On approval of the report on the use of the equivalent of funds raised from the placement of green bonds of the city of Moscow for 2023 dated 17 April 2024
Personnel headcount	people	The headcount of employees including part-time employees and those on parental leave as of 31 December 2024
Personnel breakdown by gender	people	Headcount and share of employees broken down by gender as of 31 December 2024
Personnel by age	%	The headcount and share of employees broken down by age categories as of 31 December 2024: Younger than 30 years old From 30 to 40 years old From 40 to 50 years old Over 50 years old
Personnel breakdown by category (analysts, sales, accounting, legal, HR, IT and other)	%	Headcount and share of employees broken down by category (Analysts, IT, Other) as of 31 December 2024
Employees with disabilities	people, %	The headcount and proportion of employees who have a document – a certificate confirming the fact of disability as of 31 December 2024
Newly hired employees	people	Number of new employees hired during the reporting period (calendar year)
Personnel turnover	%	The sum of the rates of dismissed employees for the period, divided by the average headcount of employees for the same period. Excludes employees hired for internships and dismissals of employees on maternity leave or parental leave
Average number of training hours per year per employee	hours	The sum of the number of hours of training at the Agency for the period, divided by the number of employees for the same period. The calculation of the indicator includes all employees who were sent for training in 2024 at the expense of Expert RA JSC and for whom tuition fees were paid in 2024.
Paper consumption	kg	The consumption of paper for printing formats A3, A4 is calculated: the total number of reams of paper purchased during the reporting period, multiplied by the weight of one ream.
Electricity consumption	kWh	The Agency, as a tenant, does not have individual electricity meters. Electricity consumption is calculated proportionally to the area occupied by the Agency based on data from the landlord on the total electricity consumption in the building for the reporting period.
Water consumption	m³	The Agency, as a tenant, does not have individual water consumption meters. Water consumption is calculated proportionally to the area occupied by the Agency based on data from the landlord on the total water consumption in the building for the reporting period.