OVERVIEW OF MOSCOW EXCHANGE GROUP’S REPORTING SUITE

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THE 2023 SUSTAINABILITY REPORT

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Moscow Exchange published its fifth sustainability report (the “Report”) not later than June 30, 2024, which contains information on its responsible business practices in the calendar year ended 31 December 2023. It is an important tool for communicating with stakeholders.

The Report also provides information on the mission and strategy of Moscow Exchange, management approaches, and key events in the reporting year. It sheds light on significant topics For detailed information on material topics, see the section “MOEX Group’s approach to materiality”. such as responsible investment, decent working conditions, sustainable financial infrastructure, financing, and corporate governance. Likewise, it describes the position of the Group regarding climate change, discerning use of resources, charity, and other environmental and social issues.

The Group publishes a sustainability report every year. The previous report was published in June of 2023.

In accordance with the Charter of the Moscow Exchange, the authority to approve the report is vested in the Executive Board.

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The 2023 Moscow Exchange Sustainability Report was made with professional assurance of FBK LLC, an independent auditor, to insure The audit was carried out in accordance with ISAE 3000 (revised): “Assurance Engagements Other than Audits or Reviews of Historical Financial Information”. that the qualitative and quantitative information disclosed in the Report is disclosed accordance with the GRI Standards and the SASB Security & Commodity Exchanges standard (for selected information). The auditor’s report, which provides limited assurance regarding selected information, is included as an appendix to this Report.

The selection of an organisation for professional assurance is carried out on an annual basis through an open competitive procedure, an agreement is concluded with the Chairman of the Board or an authorised member of the Board.

Structure of the report

For the convenience of the Report’s users, the Group has decided to use a similar structure to that of its 2022 Sustainability Report; accordingly, there are three main sections: “2023 Sustainability Performance Highlights”, “Sustainability Data”, “Sustainability Approaches and Procedures”. The appendices include, “Statements”, “GRI Content Index”, “SASB metrics”, “Independent Auditor’s Report”, “Glossary”, and “Contact Details”.

2023 Sustainability Performance Highlights

This section presents key initiatives and achievements of Moscow Exchange in 2023. These were implemented in line with the Group’s Sustainability Roadmap. The section also describes measures taken to apply sustainability principles in accordance with the 2028 Group Strategy. The section contains information on Moscow Exchange’s plans and objectives for 2024 and in the midterm.

Sustainability Data

The section discloses the key metrics of the Exchange’s sustainability performance in 2019, 2020, 2021,2022, and 2023. The structure of this section corresponds to the “2023 Sustainability Performance Highlights” section, as well as the “Sustainability Approaches and Procedures” section.

Sustainability Approaches and Procedures

This section provides information on the approach of Moscow Exchange at the management level to key areas of sustainable development, including an overview of corporate policies, codes, procedures, and responsible departments. The information in this section supplements the “2023 Sustainability Performance Highlights” section, the “Sustainability Data” section, and Moscow Exchange’s 2023 Annual Report.

Statements

Moscow Exchange Group supports a number of international initiatives and organisations; it shares their principles, integrating their requirements and recommendations into its activities. The “Statements” appendix outlines the Group’s position on a number of vital issues, including:

• Moscow Exchange’s statement on compliance with the Principles of the UN Global Contract;
• Moscow Exchange’s statement on observance of the anti-slavery policy and the protection of human rights.

GRI Content Index

This index consolidates all the GRI disclosures published in the Report, allowing for easier navigation through its sections. It also contains remarks on the disclosures.

SASB metrics

This index includes metrics pertinent to the SASB Security & Commodity Exchanges standard.

Guidelines and standards used in preparing the Report

This Report has been prepared in accordance with the GRI Standards: Core option; however, the requirements and recommendations of other standards and guidelines were taken into account as well as well as taking into account the requirements and recommendations of the following standards and guidelines: Methodological recommendations for the preparation of reports on sustainable development of the Ministry of Economic Development of the Russian Federation (approved by order No. 764 dated November 1, 2023);. WFE ESG Guidance & Metrics (2018), the SASB Security & Commodity Exchanges standard (2018), and the Task Force on Climate-related Financial Disclosures (2017).

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When preparing the 2023 Report the Group made the following changes:

• Data for 2022 on environmental expenditures and investments have been updated based on statistical reporting forms.

Reporting boundaries

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The reporting boundaries include entities of Moscow Exchange Group: Moscow Exchange, included in the perimeter of the consolidated financial statements, the largest of which are the National Settlement Depository (NSD), and the National Clearing Centre (NCC).

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In this Report, “Moscow Exchange” and “MOEX” mean the organisation whose full corporate name as stated in its Articles of Association is Public Joint-Stock Company Moscow Exchange MICEX-RTS “Moscow Exchange Group”, or simply the “Group”, means the pool of companies that are part of Moscow Exchange Group; they fall within the scope of this Report.

The information about shareholders owning five or more percent of MOEX shares is included in the chapter “Share Capital” of the section “Information for Shareholders and Investors” of current Annual Report for 2023.

The boundaries of the indicators are indicated in the “Sustainability Data” section. Any information that pertains to different combinations of subsidiaries is accompanied by appropriate disclaimers.

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The reporting information is disclosed within two reporting perimeters:

• the first perimeter comprises information pertinent to Moscow Exchange, NSD, NCC and other major entities;
• the second perimeter comprises information pertinent to Moscow Exchange.