APPENDIX 3. GRI CONTENT INDEX
• | Required disclosure |
• | Disclosure related to material topics |
• | Disclosure not related to material topics |
Type of disclosure | Disclosure No. | Disclosure | Section/subsection | Page | Note | Scope |
|---|---|---|---|---|---|---|
GRI 101: Foundation (2016) | ||||||
• | ─ | Reporting principles Using the GRI Standards for sustainability reporting Making claims related to the use of the GRI Standards | Overview of Moscow Exchange Group’s reporting suite | 1 | ||
GRI 102: General Disclosures (2016) | ||||||
Organizational profile | ||||||
• | 102-1 | Name of the organization | Overview of Moscow Exchange Group’s reporting suite 2021 Sustainability Performance Highlights Key performance indicators | 1 | ||
• | 102-2 | Activities, brands, products, and services | 2021 Sustainability Performance Highlights Key performance indicators | 1, 2 | ||
• | 102-3 | Location of headquarters | 2021 Sustainability Performance Highlights Key performance indicators Appendix 7. Contact Details | 1 | ||
• | 102-4 | Location of operations | 2021 Sustainability Performance Highlights Key performance indicators | 1 | ||
• | 102-5 | Ownership and legal form | Overview of Moscow Exchange Group’s reporting suite | 1 | ||
• | 102-6 | Markets served | 2021 Sustainability Performance Highlights Key performance indicators | 1 | ||
• | 102-7 | Scale of the organization | 2021 Sustainability Performance Highlights Key performance indicators 2021 Sustainability Performance Highlights Environment of respect and empowerment Sustainability Data Environment of respect and empowerment Responsible investing and sustainable growth Advanced governance and responsible business practices Consolidated Financial Statements for the Year Ended 31 December 2021 | Please see Consolidated Financial Statements for the Year Ended 31 December 2021 (page 15) for the composition of the Group. Please see Consolidated Financial Statements for the Year Ended 31 December 2021 (page 11) for the total debt and equity. | 1 | |
• | 102-8 | Information on employees and other workers | 2021 Sustainability Performance Highlights Environment of respect and empowerment Sustainability Data Environment of respect and empowerment | 1 | ||
• | 102-9 | Supply chain | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 102-10 | Significant changes in the organization and its supply chain | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices | There were no significant changes in the location of the assets, activities, or structure of Moscow Exchange Group. | 1 | |
• | 102-11 | Precautionary Principle or approach | GRI Content Index | The Group takes into account the precautionary principle as set out in the Rio Declaration on Environment and Development, adopted in 1992. In its activities the Group remains mindful of potential impacts on the environment. | 1 | |
• | 102-12 | External initiatives | 2021 Sustainability Performance Highlights Genuine partnership and engagement with the community Advanced governance and responsible business practices Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 1 | ||
• | 102-13 | Membership of associations | 2021 Sustainability Performance Highlights Genuine partnership and engagement with the community Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 1 | ||
Strategy | ||||||
• | 102-14 | Statement from senior decision-maker | Statement from the Chief Executive Officer | 1 | ||
• | 102-15 | Key impacts, risks, and opportunities | 2021 Sustainability Performance Highlights Trusted and resilient market infrastructure Sustainability Approaches and Procedures Trusted and resilient market infrastructure Appendix 1. Moscow Exchange’s Contribution to the UN SDGs | 60, | 1 | |
Ethics and integrity | ||||||
• | 102-16 | Values, principles, standards, and norms of behavior | Sustainability Approaches and Procedures Environment of respect and empowerment Advanced governance and responsible business practices | 1 | ||
• | 102-17 | Mechanisms for advice and concerns about ethics | Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
Governance | ||||||
• | 102-18 | Governance structure | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 102-19 | Delegating authority | Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 102-20 | Executive-level responsibility for economic, environmental, and social topics | Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 102-21 | Consulting stakeholders on economic, environmental, and social topics | Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 1 | ||
• | 102-22 | Composition of the highest governance body and its committees | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices | For the composition of the Supervisory Board and procedures for appointment, induction, and training of its members, see the 2021 Annual Report, pp. 65-73. | 1 | |
• | 102-23 | Chair of the highest governance body | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices | For the composition of the Supervisory Board and procedures for appointment, induction, and training of its members, see the 2021 Annual Report, pp. 65-73. | 1 | |
• | 102-24 | Nominating and selecting the highest governance body | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices | For the composition of the Supervisory Board and procedures for appointment, induction, and training of its members, see the 2021 Annual Report, pp. 65-73. | 1 | |
• | 102-25 | Conflicts of interest | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 102-26 | Role of highest governance body in setting purpose, values, and strategy | Sustainability Approaches and Procedures Environment of respect and empowerment Advanced governance and responsible business practices | 1 | ||
• | 102-28 | Evaluating the highest governance body’s performance | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 102-29 | Identifying and managing economic, environmental, and social impacts | 1 | |||
• | 102-30 | Effectiveness of risk management processes | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 102-31 | Review of economic, environmental, and social topics | ─ | 1 | ||
• | 102-32 | Highest governance body’s role in sustainability reporting | Overview of Moscow Exchange Group’s reporting suite | 1 | ||
• | 102-33 | Communicating critical concerns | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices | For information on issues considered by the Supervisory Board in 2021, see 2021 Annual Report, p. 73. | 2 | |
• | 102-34 | Nature and total number of critical concerns | ─ | 2 | ||
• | 102-35 | Remuneration policies | Sustainability Approaches and Procedures Advanced governance and responsible business practices | 2 | ||
• | 102-36 | Process for determining remuneration | 2 | |||
Stakeholder engagement | ||||||
• | 102-40 | List of stakeholder groups | Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 1 | ||
• | 102-41 | Collective bargaining agreements | Sustainability Data Environment of respect and empowerment | Currently, there are no collective agreements in place with employees. Moscow Exchange Group recognizes the right of its employees to sign collective agreements, the right to freedom of assembly and association, and the right to form and join organizations representing their interests without fear of any consequences. | 1 | |
• | 102-42 | Identifying and selecting stakeholders | GRI Content Index | Stakeholders have been identified through internal consultations with business units. | 1 | |
• | 102-43 | Approach to stakeholder engagement | Overview of Moscow Exchange Group’s reporting suite MOEX Group’s approach to materiality Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 1 | ||
• | 102-44 | Key topics and concerns raised | Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 1 | ||
Reporting practice | ||||||
• | 102-45 | Entities included in the consolidated financial statements | Overview of Moscow Exchange Group’s reporting suite Reporting boundaries | 1 | ||
• | 102-46 | Defining report content and topic Boundaries | Overview of Moscow Exchange Group’s reporting suite MOEX Group’s approach to materiality | 1 | ||
• | 102-47 | List of material topics | 1 | |||
• | 102-48 | Restatements of information | Overview of Moscow Exchange Group’s reporting suite Guidelines and standards used in preparing the Report | 1 | ||
• | 102-49 | Changes in reporting | Overview of Moscow Exchange Group’s reporting suite MOEX Group’s approach to materiality | The list of material topics has not changed since 2020. The boundaries of reporting on material topics have not changed. | 1 | |
• | 102-50 | Reporting period | Overview of Moscow Exchange Group’s reporting suite Moscow Exchange Group 2021 Sustainability Report GRI Content Index | 1 January | 1 | |
• | 102-51 | Date of most recent report | 28 May 2021 | 1 | ||
• | 102-52 | Reporting cycle | The Sustainability Report has been published annually since 2019. | 1 | ||
• | 102-53 | Contact point for questions regarding the report | Appendix 7. Contact Details | 1 | ||
• | 102-54 | Claims of reporting in accordance with the GRI Standards | Overview of Moscow Exchange Group’s reporting suite Guidelines and standards used in preparing the Report | 1 | ||
• | 102-55 | GRI Content Index | GRI Content Index | 1 | ||
• | 102-56 | External assurance | Appendix 6. Opinion of the Independent Auditor | 1 | ||
GRI 103: Management Approach (2016) | ||||||
• | 103-1 | Explanation of the material topic and its Boundary | Disclosure labels can be found in the text of the Report where information is provided on the approach to managing a given material topic | Correlation of material topics and sections of the report: Improving disclosure of ESG information by issuers, increasing awareness of sustainability trends ─ the subsection “Responsible investing and sustainable growth” Transparent functioning of markets and development of fair competition ─ the subsection “Advanced governance and responsible business practices” Improving financial literacy ─ the subsection “Partnership and engagement with local communities” Development of new financial instruments for responsible investing ─ the subsection “Responsible investing and sustainable growth” Development of exchange infrastructure to increase the number of local physical and institutional investors ─ the subsection “Trusted and resilient market infrastructure” Participation in specialized working groups and regulatory initiatives ─ the subsection “Partnership and engagement with local communities” Decent working conditions and employee development ─ the subsection “Environment of respect and empowerment” Financial infrastructure support ─ the subsection “Trusted and resilient market infrastructure” | 1 | |
• | 103-2 | The management approach and its components | ||||
• | 103-3 | Evaluation of the management approach | ||||
Economic | ||||||
GRI 201: Economic Performance (2016) | ||||||
• | 201-1 | Direct economic value generated and distributed | Sustainability Data Advanced governance and responsible business practices | 1 | ||
• | 201-2 | Financial implications and other risks and opportunities due to climate change | 2021 Sustainability Performance Highlights Trusted and resilient market infrastructure Climate agenda | Financial results of climate risk assessment (in monetary terms) are omitted due to confidentiality reasons. The list of climate risks and opportunities is disclosed, including: their classification and description; assessment of impact on the Group’s operations; risk management measures. | 1 | |
GRI 202: Market Presence (2016) | ||||||
• | 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | 2021 Sustainability Performance Highlights Environment of respect and empowerment Sustainability Data Environment of respect and empowerment | 1 | ||
GRI 203: Indirect Economic Impacts (2016) | ||||||
• | 203-1 | Infrastructure investments and services supported | 2021 Sustainability Performance Highlights Genuine partnership and engagement with the community Sustainability Data Genuine partnership and engagement with the community Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 1 | ||
• | 203-2 | Significant indirect economic impacts | 2021 Sustainability Performance Highlights Genuine partnership and engagement with the community Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 35, | 1 | |
GRI 204: Procurement Practices (2016) | ||||||
• | 204-1 | Proportion of spending on local suppliers | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Data Advanced governance and responsible business practices | 1 | ||
GRI 205: Anti-corruption (2016) | ||||||
• | 205-1 | Operations assessed for risks related to corruption | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Data Advanced governance and responsible business practices | 1 | ||
• | 205-2 | Communication and training about anti-corruption policies and procedures | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Data Advanced governance and responsible business practices Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 205-3 | Confirmed incidents of corruption and actions taken | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Data Advanced governance and responsible business practices | In | 1 | |
GRI 206: Anti-competitive Behavior (2016) | ||||||
• | 206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | 2021 Sustainability Performance Highlights Advanced governance and responsible business practices Sustainability Data Advanced governance and responsible business practices | There have been no confirmed cases of antitrust violations over the past three years. | 1 | |
GRI 207: Tax (2019) | ||||||
• | 207-1 | Approach to tax | Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 207-2 | Tax governance, control, and risk management | Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
• | 207-3 | Stakeholder engagement and management of concerns related to tax | Sustainability Approaches and Procedures Advanced governance and responsible business practices | 1 | ||
Environmental | ||||||
GRI 302: Energy (2016) | ||||||
• | 302-1 | Energy consumption within the organization | 2021 Sustainability Performance Highlights MOEX Group’s resource efficiency and environmental impact Sustainability Data MOEX Group’s resource efficiency and environmental impact | The Group does not sell energy to third parties. The Group does not consume fuel from renewable energy sources. | 1 | |
• | 302-3 | Energy intensity | 1 | |||
GRI 303: Water and Effluents (2018) | ||||||
• | 303-3 | Water withdrawal | Sustainability Data MOEX Group’s resource efficiency and environmental impact Sustainability Approaches and Procedures MOEX Group’s resource efficiency and environmental impact | Moscow Exchange Group consumes and withdraws water only from municipal networks and does not operate in regions with a water shortage; the volume of water consumed is equal to the volume of water withdrawn. | 1 | |
• | 303-4 | Water discharge | 1 | |||
• | 303-5 | Water consumption | 1 | |||
GRI 304: Biodiversity (2016) | ||||||
• | 304-1 | Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas | GRI Content Index | Organizations included within the reporting boundaries operate in the city of Moscow, far from protected natural areas and areas with high biodiversity. | 1 | |
GRI 305: Emissions (2016) | ||||||
• | 305-1 | Direct (Scope 1) GHG emissions | 2021 Sustainability Performance Highlights MOEX Group’s resource efficiency and environmental impact Sustainability Data MOEX Group’s resource efficiency and environmental impact | 1 | ||
• | 305-2 | Energy indirect (Scope 2) GHG emissions | 1 | |||
• | 305-3 | Other indirect (Scope 3) GHG emissions | 1 | |||
• | 305-4 | GHG emissions intensity | 1 | |||
GRI 306: Waste (2020) | ||||||
• | 306-1 | Waste generation and significant waste-related impacts | 2021 Sustainability Performance Highlights MOEX Group’s resource efficiency and environmental impact Sustainability Approaches and Procedures MOEX Group’s resource efficiency and environmental impact | 1 | ||
• | 306-2 | Management of significant waste-related impacts | Management of significant waste-related impacts is omitted due to the fact that the necessary information cannot be obtained. The Group is not aware of how waste operators manage waste. | 1 | ||
• | 306-3 | Waste generated | Sustainability Data MOEX Group’s resource efficiency and environmental impact | 1 | ||
• | 306-5 | Waste directed to disposal | Breakdown of the total weight of waste directed to disposal by composition of the waste is omitted due to unavailability of the necessary information. The Group does not collect waste disposal data by type of waste. | |||
GRI 307: Environmental Compliance (2016) | ||||||
• | 307-1 | Non-compliance with environmental laws and regulations | Sustainability Data MOEX Group’s resource efficiency and environmental impact | No environmental violations have been identified at Moscow Exchange Group. | 1 | |
Social | ||||||
GRI 401: Employment (2016) | ||||||
• | 401-1 | New employee hires and employee turnover | 2021 Sustainability Performance Highlights Environment of respect and empowerment Sustainability Data Environment of respect and empowerment | 1 | ||
• | 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Sustainability Approaches and Procedures Environment of respect and empowerment | 1 | ||
• | 401-3 | Parental leave | Sustainability Data Environment of respect and empowerment | 1 | ||
GRI 402: Labor/Management Relations (2016) | ||||||
• | 402-1 | Minimum notice periods regarding operational changes | GRI Content Index | The Labor Code of the Russian Federation requires that the Group notify employees of significant changes in its activities at least two months in advance. | 1 | |
GRI 403: Occupational Health and Safety (2018) | ||||||
• | 403-1 | Occupational health and safety management system | Sustainability Approaches and Procedures Environment of respect and empowerment | A description of the occupational health and safety management system for workers who are not employees is omitted due to unavailability of information. At the moment, the Group’s occupational health and safety management system does not cover individuals who are not employed by the Group’s companies. | 1 | |
• | 403-2 | Hazard identification, risk assessment, and incident investigation | 1 | |||
• | 403-3 | Occupational health services | 2021 Sustainability Performance Highlights Environment of respect and empowerment Overview of the COVID-19 response | 1 | ||
• | 403-4 | Worker participation, consultation, and communication on occupational health and safety | Sustainability Approaches and Procedures Environment of respect and empowerment | Employees can raise any occupational health and safety issues with technical support specialists and can file requests, complaints, or suggestions on the topic. | 1 | |
• | 403-5 | Worker training on occupational health and safety | 2021 Sustainability Performance Highlights Overview of the COVID-19 response Sustainability Data Environment of respect and empowerment Sustainability Approaches and Procedures Environment of respect and empowerment | 1 | ||
• | 403-6 | Promotion of worker health | 2021 Sustainability Performance Highlights Overview of the COVID-19 response Environment of respect and empowerment Sustainability Approaches and Procedures Environment of respect and empowerment | 1 | ||
• | 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | Sustainability Approaches and Procedures Environment of respect and empowerment | A description of the organization’s approach to to preventing significant occupational health and safety incidents is omitted due to the lack of a formalized approach. | 1 | |
• | 403-8 | Workers covered by an occupational health and safety management system | The occupational health and safety management system covers 100% of the Group’s employees. The Group’s contractors and business partners are not covered by the occupational health and safety management system. | 1 | ||
• | 403-9 | Work-related injuries | 2021 Sustainability Performance Highlights Environment of respect and empowerment Sustainability Data Environment of respect and empowerment | The data on work-related injuries and work-related ill health for workers who are not employees of Moscow Exchange Group are omitted due to unavailability of the necessary information. Data are collected for Moscow Exchange Group employees only. | 1 | |
• | 403-10 | Work-related ill health | 1 | |||
GRI 404: Training and Education (2016) | ||||||
• | 404-1 | Average hours of training per year per employee | Sustainability Data Environment of respect and empowerment | 1 | ||
• | 404-2 | Programs for upgrading employee skills and transition assistance programs | 2021 Sustainability Performance Highlights Environment of respect and empowerment Sustainability Approaches and Procedures Environment of respect and empowerment | 46, | 1 | |
• | 404-3 | Percentage of employees receiving regular performance and career development reviews | Sustainability Data Environment of respect and empowerment Sustainability Approaches and Procedures Environment of respect and empowerment | 1 | ||
GRI 405: Diversity and Equal Opportunity (2016) | ||||||
• | 405-1 | Diversity of governance bodies and employees | 2021 Sustainability Performance Highlights Environment of respect and empowerment Sustainability Data Environment of respect and empowerment | 1 | ||
• | 405-2 | Ratio of basic salary and remuneration of women to men | Sustainability Data Environment of respect and empowerment | The ratio of basic salary and remuneration of women to men for senior management is omitted due to unavailability of the necessary information. The Group currently calculates this ratio for a wider group of senior management staff, and does not calculate a separate ratio for the members of executive board. | 1 | |
GRI 406: Non-discrimination (2016) | ||||||
• | 406-1 | Incidents of discrimination and corrective actions taken | Sustainability Data Environment of respect and empowerment | No cases of discrimination were recorded at any of the Group’s entities in 2021. | 1 | |
GRI 407: Freedom Of Association And Collective Bargaining (2016) | ||||||
• | 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | GRI Content Index | No risk of infringement of the right to freedom of association has been identified at any of the Group’s entities. The information about suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk is omitted due to the fact that this risk is not assessed for the Group’s suppliers. | 1 | |
GRI 408: Child Labor (2016) | ||||||
• | 408-1 | Operations and suppliers at significant risk for incidents of child labor | GRI Content Index | No risk of child labor has been identified at any of the Group’s entities. The information about suppliers at significant risk for incidents of child labor is omitted due to the fact that the Group does not currently assess suppliers for that risk. | 1 | |
GRI 409: Forced Or Compulsory Labor (2016) | ||||||
• | 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labor | GRI Content Index | No risk of forced or compulsory labor has been identified at any of the Group’s entities. The information about suppliers at significant risk for incidents of forced or compulsory labor is omitted due to the fact that the Group does not currently assess suppliers for that risk. | 1 | |
GRI 412: Human Rights Assessment (2016) | ||||||
• | 412-1 | Operations that have been subject to human rights reviews or impact assessments | GRI Content Index | No assessments were conducted in 2021. | 1 | |
• | 412-2 | Employee training on human rights policies or procedures | GRI Content Index | No employee training on human rights policies or procedures was conducted at the Group. | 1 | |
GRI 413: Local Communities (2016) | ||||||
• | 413-1 | Operations with local community engagement, impact assessments, and development programs | 2021 Sustainability Performance Highlights Genuine partnership and engagement with the community Sustainability Approaches and Procedures Genuine partnership and engagement with the community | 35, | Percentage of operations with implemented local community engagement is omitted. Local community engagement programs are realized through activities aimed at improving financial literacy. | 1 |
GRI 415: Public Policy (2016) | ||||||
• | 415-1 | Political contributions | 2021 Sustainability Performance Highlights Genuine partnership and engagement with the community Sustainability Data Genuine partnership and engagement with the community | In 2021, the Group made no political donations. | 1 | |
GRI 418: Customer Privacy (2016) | ||||||
• | 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Sustainability Data Trusted and resilient market infrastructure | In 2021, the Group received no complaints about the leakage or loss of personal data. | 1 | |
GRI 419: Socioeconomic Compliance (2016) | ||||||
• | 419-1 | Non-compliance with laws and regulations in the social and economic area | Sustainability Data Advanced governance and responsible business practices | 1 | ||