Standards Conformity Tables

Disclosure Index for Methodological Recommendations of the Ministry of Economic Development of the Russian Federation

No.	Information Disclosed	Disclosure Place
Economic indicators
MED 1	Revenue (a measure similar to revenue)	Section 10 Information on the revenue of Expert RA of the Transparency report of Expert RA for 2024, p. 16
MED 8	The share of purchases of Russian goods, works, services in the total volume of purchases of goods, works, services	Purchasing activities, p. 79
MED 9	The share of purchases of goods, works, services from small and medium-sized businesses in the total volume of purchases from Russian organisations	Purchasing activities, p. 79
MED 12	An indicator of economic vulnerability of business and other activities to climate risks	Not applicable
Environmental indicators
MED 13	Volume of water used from all water supply sources	Water Consumption, p. 63 Key quantitative data, p. 94
MED 14	Volume of circulating and repeated sequential water supply	Not applicable
MED 15	Volume of discharge of polluted wastewater, total, including without treatment	Water Consumption, p. 63 Key quantitative data, p. 94
MED 16	Water use efficiency (specific water consumption)	Water Consumption, p. 63
MED 17	Total amount of waste of hazard classes I–V generated, including: I class II class III class IV class V class	Waste management, p. 65 Key quantitative data, p. 95
MED 18	Handling of waste of I–V hazard classes in total, including by categories: waste disposed waste rendered harmless waste buried waste reused waste recycled waste generation reduction	Waste management, p. 65 Key quantitative data, p. 95
MED 19	Emissions of pollutants into the atmospheric air from stationary sources	Not applicable
MED 20	Greenhouse gas emissions	Climate agenda, p. 61 Key quantitative data, p.94
Social indicators
MED 25	Average number of employees, including the number of disabled people	Care of employees, p. 43 Key quantitative data, p. 95
MED 27	Expenses on labour protection measures, including average per employee	Care of employees, p. 54
MED 29	The number of victims of industrial accidents with loss of ability to work for one working day or more including fatalities	Key quantitative data, p. 97
MED 30	Expenses on training employees including average per employee	Section 11 Social Responsibility of the Agency of the Transparency Report of Expert RA for 2024, p. 17
MED 31	Average training man/hours per one employee	Employees training, p. 49
MED 32	The share of employees covered by a collective agreement in the average number of employees	The Agency does not have a collective agreement
MED 33	Personnel turnover rate	Care of employees, p. 47 Key quantitative data, p. 96
Management indicators
MED 35	Sustainable Development Policy and (or) other strategic documents in this area	Sustainable Development Strategy, p. 22
MED 36	Number of board meetings and attendance rate	Corporate governance, p.71 Key quantitative data, p. 99
MED 37	Number of members of the board of directors including by age group	Corporate governance, p. 71 Key quantitative data, p. 98
MED 38	Number of audit committee meetings and their attendance rate	Key quantitative data, p. 99
MED 39	Ratings of sustainable development (ESG)	Not applicable
MED 40	Number of recorded cases of violations of the rights of indigenous peoples of the Russian Federation	Not applicable
MED 41	The persentage of employees holding positions with high corruption risk	There are no employees filling positions with high corruption risk
MED 42	Average number of hours of anti-corruption training per employee	In 2024, the Agency did not conduct training on anticorruption issues
MED 43	The number of cases of bringing an organisation, its subsidiaries and dependent companies to administrative responsibility for committing corruption offenses	During the reporting period, there were no cases of the Agency being held administratively liable for committing corruption offences.
MED 44	The share of female in the total number of managers, including on the board of directors (supervisory board)	Board of Directors, p. 71 Management Board, p. 73 Key quantitative data, p. 97, 98, 100

GRI Index

Statement reporting the use of GRI Standards	The Agency has submitted information specified in this GRI Index for the period between 1 January 2024 to 31 December 2024 with reference to the GRI Standards
Use of the GRI 1 Standard	GRI 1: Foundation 2021
Applicable GRI industry standards	No

Disclosure item	Expansion of the disclosure item	Section of the Report	Page	Commentary
GRI 2: General Disclosures 2021
Brief information about the organisation and its disclosure practices
2-1	Organizational details	About this Report	p. 86
2-2	Entities included in the organization’s sustainability reporting	About this Report	p. 86
2-3	Reporting period, frequency and contact point	About this Report Contact Information	p. 86 p. 112	Reporting frequency: annual
2-4	Restatements of information	GRI Index	p. 88
2-5	External assurance	About this Report Independent Practitioner's Report	p. 89 p. 90
Activities and Workers
2-6	Activities, value chain and other business relationships	About the Agency	p. 6
2-7	Employees	Care of employees Basic quantitative data	p. 43 p. 95	In 2024, there was no significant staff turnover in the Agency within the territory of Russia. The Agency does not have employment contracts with employees that lack guaranteed regulation and minimum working hours payment
2-8	Workers who are not employees	GRI Index		All workers are Expert RA employees
Governance
2-9	Governance structure and composition	Governance Governance bodies Board of Directors	p. 68 p. 69 p. 70
2-10	Nomination and selection of the highest governance body	Board of Directors	p. 71
2-11	Chair of the highest governance body	Board of Directors	p. 70
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainable Development Management Board of Directors	p. 18 p. 70
2-13	Delegation of responsibility for managing impacts	Sustainable Development Strategy	p. 18
2-14	Role of the highest governance body in sustainability reporting	Board of Directors	p. 70
2-15	Conflicts of interest	GRI Index		In the period under review, no disclosure on this item took place in view of the Agency’s information disclosure policies
2-16	Communication of critical concerns	GRI Index		In the period under review, no disclosure on this item took place in view of the Agency’s information disclosure policies
2-17	Collective knowledge of the highest governance body	GRI Index		In the period under review, there was no sustainability training for BoD members
2-18	Evaluation of the performance of the highest governance body	GRI Index		In 2024, the BoD members did not do their performance self-evaluation
2-19	Remuneration policies	Board of Directors Management Board	p. 70
2-20	Process to determine remuneration	Board of Directors Management Board	p. 71 p. 73
2-21	Annual total compensation ratio	GRI Index		In the period under review, no disclosure on this item took place in view of the Agency’s information disclosure policies
Governance Strategy, Policy, and Practices
2-22	Statement on sustainable development strategy	Address by the Chair of the Boards of Directors	p. 2
2-23	Policy commitments	Sustainable Development Management Care of Employees Health, Safety, and Wellness of Employees Anti-corruption and ethics	p. 18 p. 42 p. 55 p. 78
2-24	Embedding policy commitments	Governance bodies Anti-corruption and ethics	p. 69 p. 78
2-25	Processes to remediate negative impacts	Anti-corruption and ethics	p. 78
2-26	Mechanisms for seeking advice and raising concerns	Anti-corruption and ethics	p. 78
2-27	Compliance with laws and regulations	Anti-corruption and ethics	p. 78
2-28	Membership associations	Participation in Initiatives and Associations in 2024	p. 28
Stakeholder Engagement
2-29	Approach to stakeholder engagement	Stakeholders and stakeholder engagement	p. 25
2-30	Collective bargaining agreements	GRI Index		There is no collective bargaining agreement in the Agency. At the same time, Expert RA acknowledges the rights of its employees to conclude collective agreements, the right to freedom of assembly and association, and the right to establish organisations representing their interests and to join them without fear of any consequences
GRI 3: Material Topics 2021
3-1	Processes to determine material topics	About this Report	p. 87
3-2	List of material topics	About this Report	p. 87
Qualitative Information about the Issuance of Independent Ratings, Assessments and Opinions
GRI-3: Material Topics 2021
3-3	Management of material topics	Provision of qualitative information about rating assignment Anti-corruption and ethics	p. 29 p. 78
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Provision of qualitative information about rating assignment Key quantitative data	p. 29 p. 98
GRI 205: Anti-Corruption 2016
205-2	Communication and training about anti-corruption policies and procedures	Anti-corruption and ethics	p. 78
205-3	Confirmed incidents of corruption and actions taken	Anti-corruption and ethics	p. 78	In 2024, there were no revealed incidents of corruption or violation of the Code of Professional Ethics. Likewise, there have been no significant corruption risks revealed
Personal Data Security
GRI-3: Material Topics 2021
3-3	Management of material topics	Cybersecurity and data privacy	p. 81
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Cybersecurity and data privacy Key quantitative data	p. 81 p.98
Decent Working Conditions, Skill Development for Employees, and Staff Retention
GRI-3: Material Topics 2021
3-3	Management of material topics	Care of employees Health, safety and wellness of employees	p. 42
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	Hire and adaptation Key quantitative data	p. 47 p. 95
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Wellness of employees and Expert RA’s social responsibility	p. 50
GRI 402: Labour/ Management Relations 2016
402-1	Minimum notice periods regarding operational changes	GRI Index		In accordance with the Labour Code of the Russian Federation (LC RF) concerning changes the minimum period of notifying employees and their elected representatives of material operational changes that may seriously affect them is two months
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Training and development Key quantitative data	p. 49 p. 97
404-2	Programs for upgrading employee skills and transition assistance programs	Training and development	p. 49
404-3	Percentage of employees receiving regular performance and career development reviews	Motivation and reward Training and development	p. 49
Equal Opportunity and Non-Discrimination
GRI-3: Material Topics 2021
3-3	Management of material topics	Cultural diversity and equal opportunity	p. 50
GRI 405: Personnel Cultural Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Cultural diversity and equal opportunity Key quantitative data	p. 50 p. 98, 100
405-2	Ratio of basic salary and remuneration of women to men	Cultural diversity and equal opportunity	p. 50
GRI 406: Non-Discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	Cultural diversity and equal opportunity	p. 50
GRI 407: Freedom of Association 2016
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	Cultural diversity and equal opportunity	p. 50
GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labor	Cultural diversity and equal opportunity	p. 50	There are no divisions or suppliers that have a significant risk of using child labour. The Agency does not use or accept the use of child labour either within the Agency or with suppliers and contractors
GRI 409: Forced or Compulsory Labour 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Cultural diversity and equal opportunity	p. 50	There are no units or suppliers that have a significant risk of using forced or compulsory labour. The Agency does not use or accept the use of forced or compulsory labour either within the Agency or among suppliers and contractors
Promotion of the Responsible Finance and ESG Rating Market Development
GRI-3: Material Topics 2021
3-3	Management of material topics	Development of the responsible finance and ESG rating market	p. 32
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Development of the responsible finance and ESG rating market Key quantitative data	p. 32 p. 98
Collaboration with Suppliers to Create a Responsible Supply chain
GRI-3: Material Topics 2021
3-3	Management of material topics	Procurement activity	p. 79
GRI-204: Procurement Practices 2016
204-1	Proportion of spending on local suppliers	Procurement activity	p. 79
Minimization of GHG Emissions from Operating Activities of Expert RA
GRI-3: Material Topics 2021
3-3	Management of material topics	Climate agenda	p. 61
GRI 305: Emissions 2016
305-2	Energy indirect (Scope 2) GHG emissions	GHG emissions	p. 61
305-3	Other indirect (Scope 3) GHG emissions	GHG emissions	p. 61
Promoting Sustainable Practices among Employee
GRI-3: Material Topics 2021
3-3	Management of material topics	Environmental issue	p. 60
Compliance with Occupational Health and Safety Principles Regarding Employees
GRI-3: Material Topics 2021
3-3	Management of material topics	Health, safety and wellness of employees	p. 54
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Job safety management	p. 55	At present, the Agency’s job safety management system does not cover non-employee workers
403-2	Hazard identification, risk assessment, and incident investigation	Assessment of working conditions and workrelated hazards	p. 57
403-3	Occupational health services	Wellness of employees	p. 57
403-4	Worker participation, consultation, and communication on occupational health and safety	Wellness of employees	p. 57
403-5	Worker training on occupational health and safety	Training in occupational safety Key quantitative data	p. 57 p. 97
403-6	Promotion of worker health	Wellness of employees	p. 57
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Wellness of employees	p. 57	At present, the Agency’s job safety management system does not cover non-employee workers.
403-8	Workers covered by an occupational health and safety management system	Assessment of working conditions and workrelated hazards	p. 57	This item is disclosed partially. The Agency’s job safety management system covers 100% of employees. It does not cover the Agency’s contractors and business partners
403-9	Work-related injuries	Wellness of employees Key quantitative data	p. 57 p. 97	This item is disclosed partially. The Agency only collects data for its employees
403-10	Work-related ill health	Wellness of employees Key quantitative data	p. 57 p. 97	This item is disclosed partially. The Agency only collects data for its employees
Investments in Charitable Projects and Volunteer Activities
GRI-3: Material Topics 2021
3-3	Management of material topics	Charity projects and volunteer activities	p. 39
GRI 413: Local Communities 2016
413-1	Operations with local community engagement, impact assessments, and development programs	Charity projects and volunteer activities	p. 39	This item is disclosed partially
Raising Public Financial Literacy
GRI-3: Material Topics 2021
3-3	Management of material topics	Raising financial literacy and sustainability awareness	p. 37
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Raising financial literacy and sustainability awareness	p.37
Promotion of the Access to Finance for Small, Mid-Sized and Large Organisations
GRI-3: Material Topics 2021
3-3	Management of material topics	Assistance in market infrastructure development	p. 31
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Assistance in market infrastructure development	p. 31
Raising Sustainability Awareness
GRI-3: Material Topics 2021
3-3	Management of material topics	Raising financial literacy and sustainability awareness	p. 37
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Raising financial literacy and sustainability awareness Key quantitative data	p. 37 p. 98
Assistance in Market Infrastructure Development to Facilitate the Increase in Individual and Collective Investors
GRI-3: Material Topics 2021
3-3	Management of material topics	Assistance in market infrastructure development	p. 31
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Assistance in market infrastructure development	p. 31

SASB Index

Elements of Reporting in the SASB Professional & Commercial Services Industry Guide 2023-12

SV-PS-230a.1.

Topic	Section of the Report/disclosure
Information Security
SV-PS-230a.1 Description of approach to identifying and addressing data security risks	Cybersecurity and personal data privacy, p. 81
SV-PS-230a.2 Description of policies and practices relating to collection, usage, and retention of customer information	Cybersecurity and personal data privacy, p. 81
SV-PS-230a.3. (1) Number of data breaches, (2) percentage that (a) involve confidential busi-ness information of customers and (b) are personal data breaches, (3) number of (a) customers and (b) individuals affected	Key quantitative data, p. 98
Workforce Diversity and Engagement
SV-PS-330a.1. Percentage of (1) gender representation and (2) diversity group representation for (a) executive management, (b) non-executive management and (c) all other employees	Diversity and equal opportunity, p. 50
SV-PS-330a.2. (1) Voluntary and (2) involuntary turnover rates	Key quantitative data, p. 95
Professional Ethics
SV-PS-510a.1. Description of the approach to ensuring professional ethics	Anti-corruption and ethics, p. 78
Performance Indicators
SV-PS-000.A. Number of employees broken down by: (1) full-time and part-time, (2) temporary employees, (3) contract employees	Key quantitative data, p. 95