Report preparation methodology

When developing the content of the Report, we analyze what information will be most material for stakeholders: which topics and indicators we need to cover, and which are less relevant. The materiality of information is assessed in terms of whether its absence, misrepresentation or concealment could influence the decisions of the main users of the reports.

In selecting the list of material topics, we use the principle of dual materiality: we look at the economic, social and environmental aspects where our impacts are greatest, and the sustainability aspects that may impact us and pose risks to the successful long-term development of the organization.

This report contains detailed information about our work on each of the material sustainability topics presented in managing economic, environmental and social impacts. A number of priority material topics have targets against which progress is tracked (see Assessment of material topics), others are subject to targeted monitoring of the extent and scope of impacts and efforts are being made to reduce actual and potential negative impacts on the environment and society and expand positive influences.

To track the effectiveness of the work being carried out, official channels for submitting requests from stakeholders are used, interaction activities are carried out, and various impact monitoring tools are used. We are also working to expand the Fund Group’s practice of obtaining ESG Ratings, which help monitor the quality of management of sustainability issues. At the Fund level, monitoring is carried out over the performance of portfolio companies, especially on priority projects.