APPENDIX 3. GRI CONTENT INDEX
Statement of use | Moscow Exchange has prepared the Sustainability report in accordance with the GRI Standards based in GRI 1: Foundation (2021) for the period from 1 January 2023 to 31 December 2023 |
Indicator | DISCLOSURE | Location in the Report | Pages | Omissions and comments | Reporting boundaries |
|---|---|---|---|---|---|
GRI 2: General Disclosures 2021 | |||||
The organisation and its reporting practices | |||||
Organisational details | Overview of Moscow Exchange Group’s reporting suite 2023 Sustainability Performance Highlights Moscow Exchange Group Profile | 1 | |||
Entities included in the organisation’s sustainability reporting | Overview of Moscow Exchange Group’s reporting suite | 1 | |||
Reporting period, frequency and contact point | Overview of Moscow Exchange Group’s reporting suite Appendix 6. Contact details | 1 | |||
Restatements of information | Overview of Moscow Exchange Group’s reporting suite | 1 | |||
External assurance | Overview of Moscow Exchange Group’s reporting suite Appendix 5. Independent Auditor’s Report | 1 | |||
Activities and workers | |||||
Activities, value chain and other business relationships | 2023 Sustainability Performance Highlights Moscow Exchange Group Profile Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | |||
Employees | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement | 1 | |||
Workers who are not employees | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement | 1 | |||
Governance | |||||
Governance structure and composition | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | |||
2-10 | Nomination and selection of the highest governance body | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics | 1 | ||
2-11 | Chair of the highest governance body | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics | 1 | ||
2-12 | Role of the highest governance body in overseeing the management of impacts | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Trusted relations with local communities Sustainability Approaches and Procedures Genuine corporate governance and business ethics Respect for human rights, equal opportunities and staff engagement | 1 | ||
2-13 | Delegation of responsibility for managing impacts | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-14 | Role of the highest governance body in sustainability reporting | Overview of Moscow Exchange Group’s reporting suite» Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-15 | Conflicts of interest | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-16 | Communication of critical concerns | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics | 1 | ||
2-17 | Collective knowledge of the highest governance body | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics | 1 | ||
2-18 | Evaluation of the performance of the highest governance body | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-19 | Remuneration policies | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-20 | Process to determine remuneration | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-21 | Annual total compensation ratio | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics | Due to existing market practices it was decided not to disclose information about the remuneration of the most senior official of Moscow Exchange Group and the ratio of his remuneration to the median remuneration of the Group’s employees | 1 | |
Strategy, policies and practices | |||||
2-22 | Statement on sustainable development strategy | Statement from the Chief Executive Officer | 1 | ||
2-23 | Policy commitments | Sustainability Approaches and Procedures Genuine corporate governance and business ethics Respect for human rights, equal opportunities and staff engagement | 1 | ||
2-24 | Embedding policy commitments | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Environmentally friendly and trusted market infrastructure Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement Environmentally friendly and trusted market infrastructure | 1 | ||
2-25 | Processes to remediate negative impacts | Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-26 | Mechanisms for seeking advice and raising concerns | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-27 | Compliance with laws and regulations | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
2-28 | Membership associations | 2023 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities | 1 | ||
Stakeholder engagement | |||||
2-29 | Approach to stakeholder engagement | 2023 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement Trusted relations with local communities | 1 | ||
2-30 | Collective bargaining agreements | Sustainability Data Respect for human rights, equal opportunities and staff engagement | Collective agreements are not concluded with employees. The Moscow Exchange Group recognizes the right of its employees to conclude collective agreements, the right to freedom of assembly and association, and the right to form and join organisations representing their interests without fear of any consequences | 1 | |
GRI-3: Material Topics (2021) | |||||
Approach to identifying material topics | Overview of Moscow Exchange Group’s reporting suite MOEX Group’s approach to materiality | 1 | |||
List of material topics | Overview of Moscow Exchange Group’s reporting suite MOEX Group’s approach to materiality | 1 | |||
Material Topics | |||||
Information Security | |||||
GRI-3: Material Topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Environmentally friendly and trusted market infrastructure | 1 | |||
GRI 418: Customer Privacy (2016) | |||||
418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Sustainability Data Environmentally friendly and trusted market infrastructure | In 2023, the Group received no complaints about the leakage or loss of personal data | 1 | |
Sustainable technological development | |||||
GRI-3: Material Topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Environmentally friendly and trusted market infrastructure | 1 | |||
Compliance with laws and regulations | |||||
GRI-3: Material Topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | |||
Health, safety and well-being of employees | |||||
GRI-3: Material Topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement | 1 | |||
GRI 403: Occupational Health and Safety (2018) | |||||
403-1 | Occupational health and safety management system | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement | At the moment, the labor protection management system does not cover persons who are not employees of the company | 1 | |
403-2 | Hazard identification, risk assessment, and incident investigation | At the moment, the labor protection management system does not cover persons who are not employees of the company | 1 | ||
403-3 | Occupational health services | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement | 1 | ||
403-4 | Worker participation, consultation, and communication on occupational health and safety | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement | Employees can discuss any issues of interest to them related to labor protection and safety with technical support specialists, employees can send requests, complaints and suggestions on labor protection issues | 1 | |
403-5 | Worker training on occupational health and safety | Sustainability Data Respect for human rights, equal opportunities and staff engagement Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement | 1 | ||
403-6 | Promotion of worker health | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement | 1 | ||
403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | GRI Content Index | At the moment, the labor protection management system does not cover persons who are not employees of the company | 1 | |
403-8 | Workers covered by an occupational health and safety management system | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement | Partially disclosed. The labor protection system covers 100% of employees of the Group’s companies. The Group’s contractors and business partners are not covered by the health and safety management system | 1 | |
403-9 | Work-related injuries | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement Sustainability Data Respect for human rights, equal opportunities and staff engagement | Partially disclosed. Data is collected only for employees of the Moscow Exchange Group | 1 | |
403-10 | Work-related ill health | Partially disclosed. Data is collected only for employees of the Moscow Exchange Group | 1 | ||
Financial Literacy | |||||
GRI-3: Material Topics (2021) | |||||
Management of material topics | 2023 Sustainability Performance Highlights Trusted relations with local communities | 1 | |||
GRI 203: Indirect Economic Impacts (2016) | |||||
203-2 | Significant indirect economic impacts | 2023 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities | 1 | ||
GRI 413: Local Communities (2016) | |||||
413-1 | Operations with local community engagement, impact assessments, and development programs | 2023 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities | Partially disclosed Local community engagement programs are implemented through the activities of PJSC Moscow Exchange to improve financial literacy | 1 | |
Quality of Corporate governance | |||||
GRI-3: Material Topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | |||
Influence on government and regulatory policy | |||||
GRI-3: Material Topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Trusted relations with local communities | 1 | |||
GRI 415: Public Policy (2016) | |||||
415-1 | Political contributions | Sustainability Data Trusted relations with local communities Sustainability Approaches and ProceduresS Trusted relations with local communities | In 2023, the Group made no political donations | 1 | |
Development of business ethics and compliance culture | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | |||
GRI 205: Anti-corruption (2016) | |||||
205-1 | Operations assessed for risks related to corruption | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics | 1 | ||
205-2 | Communication and training about anti-corruption policies and procedures | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
205-3 | Confirmed incidents of corruption and actions taken | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics | In 2023, there were no incidents of corruption or violations of the Code of Professional Ethics. Also, no significant corruption risks were identified | 1 | |
GRI 206: Anti-competitive Behavior (2016) | |||||
206-1 | Legal actions for anti-competitive behavior, anti-trust, and monopoly practices | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics | There have been no confirmed cases of antitrust violations over the past three years | 1 | |
Stimulating ESG-practices | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | 2023 Sustainability Performance Highlights Advanced practices of responsible investing Sustainability Approaches and Procedures Advanced practices of responsible investing | 1 | |||
GRI 203: Indirect Economic Impacts (2016) | |||||
203-2 | Significant indirect economic impacts | 2023 Sustainability Performance Highlights Advanced practices of responsible investing | 1 | ||
Fair Labor Relations | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | 1 | |||
GRI 401: Employment (2016) | |||||
401-1 | New employee hires and employee turnover | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Data Respect for human rights, equal opportunities and engagement of staff | 1 | ||
401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | 1 | ||
401-3 | Parental leave | Sustainability Data Respect for human rights, equal opportunities and engagement of staff | 1 | ||
GRI 402: Labor/Management Relations (2016) | |||||
402-1 | Minimum notice periods regarding operational changes | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | The Group is required to notify employees of significant changes in the company’s activities no later than two months in accordance with the Labor Code of the Russian Federation | 1 | |
Ensuring Diversity and Equal Opportunities for staff | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | 1 | |||
GRI 405: Diversity and Equal Opportunity (2016) | |||||
405-1 | Diversity of governance bodies and employees | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Data Respect for human rights, equal opportunities and engagement of staff | 1 | ||
405-2 | Ratio of basic salary and remuneration of women to men | Sustainability Data Respect for human rights, equal opportunities and engagement of staff | The ratio of remuneration by grade is disclosed, except for senior management, due to the lack of practice of calculating this indicator in relation to senior managers only represented by members of the Management Board | 1 | |
GRI 406: Non-discrimination (2016) | |||||
406-1 | Incidents of discrimination and corrective actions taken | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Respect for human rights, equal opportunities and engagement of staff | In 2023, 3 complaints about cases of discrimination were received. Work on requests was carried out within the established time frame, and the necessary corrective actions were taken | 1 | |
Sustainability sector and ESG-indices | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | 2023 Sustainability Performance Highlights Advanced practices of responsible investing Sustainability Approaches and Procedures Advanced practices of responsible investing | 1 | |||
GRI 203: Indirect Economic Impacts (2016) | |||||
203-2 | Significant indirect economic impacts | 2023 Sustainability Performance Highlights Advanced practices of responsible investing | 1 | ||
Carbon Units Market | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Advanced practices of responsible investing | 1 | |||
GRI 203: Indirect Economic Impacts (2016) | |||||
203-2 | Significant indirect economic impacts | 2023 Sustainability Performance Highlights Advanced practices of responsible investing | 1 | ||
Staff Training and Development | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | 1 | |||
GRI 404: Training and Education (2016) | |||||
404-1 | Average hours of training per year per employee | Sustainability Data Respect for human rights, equal opportunities and engagement of staff | 1 | ||
404-2 | Programs for upgrading employee skills and transition assistance programs | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | 1 | ||
404-3 | Percentage of employees receiving regular performance and career development reviews | Sustainability Data Respect for human rights, equal opportunities and engagement of staff Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | 1 | ||
Equal opportunities and Human rights | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff | 1 | |||
GRI 408: Child Labor (2016) | |||||
408-1 | Operations and suppliers at significant risk for incidents of child labor | Appendix 1. Statement of Moscow Exchange on compliance with the principles of the UN Global Compact GRI Content Index Appendix 2. Statement of Moscow Exchange on respect for human rights and counteracting modern slavery | 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 because 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 | Appendix 1. Statement of Moscow Exchange on compliance with the principles of the UN Global Compact GRI Content Index Appendix 2. Statement of Moscow Exchange on respect for human rights and counteracting modern slavery | 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 because the Group does not currently assess suppliers for that risk | 1 | |
Management of sustainable development risks | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | 2023 Sustainability Performance Highlights Environmentally friendly and trusted market infrastructure Sustainability Approaches and Procedures Environmentally friendly and trusted market infrastructure | 1 | |||
GRI 201: Economic Performance (2016) | |||||
201-2 | Financial implications and other risks and opportunities due to climate change | 2023 Sustainability Performance Highlights Environmentally friendly and trusted market infrastructure Sustainability Data Environmentally friendly and trusted market infrastructure Sustainability Approaches and Procedures Environmentally friendly and trusted market infrastructure | 1 | ||
Investments to Innovation, small and medium-sized enterprises | |||||
GRI-3: Material topics (2021) | |||||
Management of material topics | 2023 Sustainability Performance Highlights Advanced practices of responsible investing Sustainability Approaches and Procedures Advanced practices of responsible investing | 1 | |||
GRI 203: Indirect Economic Impacts (2016) | |||||
203-2 | Significant indirect economic impacts | 2023 Sustainability Performance Highlights Advanced practices of responsible investing | 1 | ||
Other material topics that can be disclosed selectively | |||||
Sustainable Supply Chain | |||||
GRI 414: Supplier Social Assessment (2016) | |||||
414-1 | New suppliers that were screened using social criteria | 2023 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics | To improve the business environment and reduce risks in the supply chain, in 2023, the Code of Business Conduct for the supplier/counterparty of the Moscow Exchange Group companies was developed, which introduces the principles of responsible business conduct. The Exchange expects counterparties to comply with the principles of the Code, which will be considered when conducting procurement procedures. The Code will be adopted in 2023 | 1 | |
Economic impact on the region of presence | |||||
GRI 201: Economic Performance (2016) | |||||
201-1 | Direct economic value generated and distributed | Sustainability Data Genuine corporate governance and business ethics | 1 | ||
GRI 202: Market Presence (2016) | |||||
202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | 2023 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Data Respect for human rights, equal opportunities and engagement of staff | 1 | ||
GRI 207: Tax (2019) | |||||
207-1 | Approach to tax | Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
207-2 | Tax governance, control, and risk management | Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
207-3 | Stakeholder engagement and management of concerns related to tax | Sustainability Approaches and Procedures Genuine corporate governance and business ethics | 1 | ||
Charity and Sponsorship | |||||
GRI 203: Indirect Economic Impacts (2016) | |||||
203-1 | Infrastructure investments and services supported | 2023 Sustainability Performance Highlights Trusted relations with local communities Sustainability Data Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities | 1 | ||
203-2 | Significant indirect economic impacts | 2023 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities | 1 | ||
Achievement of Environmental Efficiency | |||||
GRI 302: Energy (2016) | |||||
302-1 | Energy consumption within the organisation | 2023 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Data 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 Resource efficiency and environmental impact Sustainability Approaches and Procedures Resource efficiency and environmental impact | Moscow Exchange Group consumes and intakes water only from municipal networks and doesn’t operate in regions affected by water security | 1 | |
303-4 | Water discharge | 1 | |||
303-5 | Water consumption | 1 | |||
GRI 305: Emissions (2016) | |||||
305-1 | Direct (Scope 1) GHG emissions | 2023 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Data Resource efficiency and environmental impact | The greenhouse gas emissions data does not include emissions from air conditioning systems’ leaks | 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 | |||
305-7 | Nitrogen oxides (NOX), sulfur oxides (SOX), and other significant air emissions | 2023 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Data Resource efficiency and environmental impact Sustainability Approaches and Procedures Resource efficiency and environmental impact | 1 | ||
GRI 306: Waste (2020) | |||||
306-1 | Waste generation and significant waste-related impacts | 2023 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Approaches and Procedures Resource efficiency and environmental impact | 1 | ||
306-2 | Management of significant waste-related impacts | Waste disposal from the Moscow Exchange Group facilities is carried out within the framework of agreements concluded with specialized organisations in accordance with the requirements of environmental legislation, with a subsequent request for documents confirming the actual processing of waste or their disposal at a solid domestic waste landfill | 1 | ||
306-3 | Waste generated | 2023 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Data Resource efficiency and environmental impact Sustainability Approaches and Procedures 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 | 1 | ||
Support for freedom of association and collective bargaining | |||||
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 because this risk is not assessed for the Group’s suppliers | 1 | |
Biodiversity conservation activities | |||||
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 | Organisations included within the reporting boundaries operate in the city of Moscow, far from protected areas and areas of high biodiversity value | 1 | |