Alignment with Standards Tables

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 2023 to 31 December 2023 in accordance with the GRI international reporting standards.
Use of GRI 1 Standard	GRI 1: Foundation 2021

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 the Report	6
2-2	Entities included in the organization’s sustainability reporting	About the Report	6
2-3	Reporting period, frequency and contact point	About the Report Contact Information	6, 96	Reporting frequency: annual
2-4	Restatements of information	GRI Index		Non-applicable
2-5	External assurance	About the Report	11, 80
Activities and Workers
2-6	Activities, value chain and other business relationships	About the Agency	14
2-7	Employees	Care of Employees	43, 83	Disclosed partially. The breakdown by employment agreement type is not provided
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	65, 66
2-10	Nomination and selection of the highest governance body	Board of Directors	67
2-11	Chair of the highest governance body	Board of Directors	66
2-12	Role of the highest governance body in overseeing the management of impacts	Sustainable Development Management	28
2-12		Board of Directors	66
2-13	Delegation of responsibility for managing impacts	Sustainable Development Management	28
2-14	Role of the highest governance body in sustainability reporting	Board of Directors	66
2-15	Conflicts of interest	GRI Index		In the reporting period, 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 reporting period, 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 reporting period, there was no sustainability training for BoD members
2-18	Evaluation of the performance of the highest governance body	GRI Index		The BoD members did not do their performance self-evaluation in 2023
2-19	Remuneration policies	Board of Directors	66, 67
2-19	Remuneration policies	Management Board	68
2-20	Process to determine remuneration	Board of Directors	67
2-20	Process to determine remuneration	Management Board	68
2-21	Annual total compensation ratio	GRI Index		In the reporting period, 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	Message from the Chair of the Boards of Directors	2
2-23	Policy commitments	Sustainable Development Management	28
		Care of Employees	42
		Diversity and Equal opportunities	53
		Anti-Corruption and Ethics	73
2-24	Embedding policy commitments	Governance Bodies	65
2-24	Embedding policy commitments	Anti-Corruption and Ethics	73
2-25	Processes to remediate negative impacts	Anti-Corruption and Ethics	73
2-26	Mechanisms for seeking advice and raising concerns	Anti-Corruption and Ethics	73
2-27	Compliance with laws and regulations	Anti-Corruption and Ethics	73
2-28	Membership associations	Assistance in Market Infrastructure Development	35
Stakeholder Engagement
2-29	Approach to stakeholder engagement	Approach to Stakeholder Engagement	30
2-30	Collective bargaining agreements	GRI Index		There is no collective bargaining agreement in the Agency
GRI 3: Material Topics 2021
3-1	Process to determine material topics	About the Report	8
3-2	List of material topics	About the Report	8
Qualitative Information about the Issuance of Independent Ratings, Assessments and Opinions
GRI-3: Material Topics 2021
3-3	Management of Material Topics	Qualitative Information about Rating Assignment	33
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Qualitative Information about Rating Assignment ESG Data Book (key quantitative data)	33
GRI 205: Anti-Corruption 2016
205-2	Communication and training about anti-corruption policies and procedures	Anti-Corruption and Ethics	73
205-3	Confirmed incidents of corruption and actions taken	Anti-Corruption and Ethics	73	There have been no revealed incidents of corruption or violation of the Code of Professional Ethics in 2023. Likewise, there have been no significant corruption risks revealed.
Promotion of the Responsible Finance and ESG Rating Market Development
GRI-3: Material Topics 2021
3-3	Management of material topics	Responsible Finance and ESG Rating Development	35
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Responsible Finance and ESG Rating Development ESG Data Book (key quantitative data)	35
Personal Data Security
GRI-3: Material Topics 2021
3-3	Management of material topics	Cybersecurity and Data Privacy	76
GRI 418: Customer Privacy 2016
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Cybersecurity and Data Privacy	76	The Agency has not received any complaints concerning leakage/loss of personal data over 2023
418-1		ESG Data Book (key quantitative data)	85
Decent Working Conditions, Skill Development for Employees, and Staff Retention
GRI 400: Social Disclosures
GRI-3: Material Topics 2021
3-3	Management of material topics	Care of Employees	42
3-3	Management of material topics	Health, Safety and Wellness of Employees	53
GRI 401: Employment 2016
401-1	New employee hires and employee turnover	Hire and Adaptation	47
401-1	New employee hires and employee turnover	ESG Data Book (key quantitative data)	83
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	49
GRI 402: Labor/ Management Relations 2016
402-1	Minimum notice periods regarding operational changes and whether it is specified in the collective bargaining agreement	GRI Index		In accordance with Art. 74 of the Labour Code of the Russian Federation (LC RF) concerning changes (of organisational or technological working conditions) and Art. 75 of LC RF (concerning the change of the entity’s property owner, change of the entity’s affiliation or the entity reorganisation), the minimum period of notifying employees and their elected representatives of material operational changes that may seriously affect them is two months
GRI 403: Occupational Health and Safety 2018
403-1	Occupational health and safety management system	Job Safety Management	53	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 Work-Related Hazards	54
403-3	Occupational health services	Employee Wellness	55
403-4	Worker participation, consultation, and communication on occupational health and safety	Employee Wellness	55
403-5	Worker training on occupational health and safety	Training in Occupational Safety	55
403-5	Worker training on occupational health and safety	ESG Data Book (key quantitative data)	84
403-6	Promotion of worker health	Employee Wellness	55
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Employee Wellness	55	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 Work-Related Hazards	54	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	Employee Wellness	55	This item is disclosed partially. The Agency only collects data for its employees
403-9	Work-related injuries	ESG Data Book (key quantitative data)	84
403-10	Work-related ill health	Employee Wellness	55	This item is disclosed partially. The Agency only collects data for its employees
403-10	Work-related ill health	ESG Data Book (key quantitative data)	84
GRI 404: Training and Education 2016
404-1	Average hours of training per year per employee	Employees’ Training and Development	48
404-1	Average hours of training per year per employee	ESG Data Book (key quantitative data)	84
404-2	Programs for upgrading employee skills and transition assistance programs	Employees’ Training and Development	48
404-3	Percentage of employees receiving regular performance and career development reviews	Incentives and Compensation	47
404-3		Employees’ Training and Development	48
Raising Sustainability Awareness
GRI-3: Material Topics 2021
3-3	Management of material topics	Raising financial literacy and sustainability awareness	38
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Raising Financial Literacy and Sustainability Awareness	35
203-2	Significant indirect economic impacts	ESG Data Book (key quantitative data)	85
Raising Public Financial Literacy
GRI-3: Material Topics 2021
3-3	Management of material topics	Raising Financial Literacy and Sustainability Awareness	38
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Raising Financial Literacy and Sustainability Awareness	38
Promotion of the Access to Finance for Small, Midium-Sized and Large Organisations
GRI-3: Material Topics 2021
3-3	Management of material topics	Assistance in Market Infrastructure Development	35
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Assistance in Market Infrastructure Development	35
Assistance in market infrastructure development to facilitate the increase in individual and institutional investors
GRI-3: Material Topics 2021
3-3	Management of material topics	Assistance in Market Infrastructure Development	35
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Assistance in Market Infrastructure Development	35
Equal Opportunity and Non-Discrimination
GRI-3: Material Topics 2021
3-3	Management of material topics	Diversity and Equal Opportunities	48
GRI 405: Personnel Cultural Diversity and Equal Opportunity 2016
405-1	Diversity of governance bodies and employees	Diversity and Equal Opportunities	48
405-1	Diversity of governance bodies and employees	ESG Data Book (key quantitative data)	85, 86
405-2	Ratio of basic salary and remuneration of women and men	Diversity and Equal Opportunities	48
GRI 406: Non-Discrimination 2016
406-1	Incidents of discrimination and corrective actions taken	Diversity and Equal Opportunities	48
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	Diversity and Equal Opportunities	48
GRI 408: Child Labor 2016
408-1	Operations and suppliers at significant risk for incidents of child labour	Diversity and Equal Opportunities	48	This item is disclosed partially. The risk of child labour is irrelevant to the Agency. Currently, the Agency does not examine whether its suppliers are exposed to this risk
GRI 409: Forced or Compulsory Labor 2016
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory labor	Diversity and Equal Opportunities	48	This item is disclosed partially. The risk for incidents of forced or compulsory labour is irrelevant to the Agency. Currently, the Agency does not examine whether its suppliers are exposed to this risk
Participation in special working groups, councils and regulatory initiatives
GRI-3: Material Topics 2021
3-3	Management of material topics	Assistance in Market Infrastructure Development	35
GRI-203: Indirect Economic Impacts 2016
203-2	Significant indirect economic impacts	Assistance in Market Infrastructure Development	35

SASB Index

Topic	Section of the Report/Disclosure
Information Security
SV-PS-230a.1 Description of approach to identifying and addressing data security risks	Cybersecurity and Data Privacy
SV-PS-230a.2 Description of policies and practices relating to collection, usage and retention of customer information	Cybersecurity and Data Privacy
SV-PS-230a.3 (1) Number of data breaches, (2) percentage involving customers’ confidential business information or personally identifiable information, (3) number of customers affected	ESG Data Book (key quantitative data)
Workforce Diversity and Engagement
SV-PS-330a.1 Percentage of gender and racial/ethnic group representation for (1) executive management and (2) all other employees	Diversity and Equal Opportunities
Professional Integrity
SV-PS-510a.1 Description of approach to ensuring professional integrity	Anti-Corruption and Ethics