The AK&M rating agency announces its intention to make changes to the Methodology for rating non-financial reporting of companies (sustainability reporting).
The methodology for Rating non-financial reporting of companies (sustainability reporting) was developed in June 2020. It was last reviewed in April 2023. There have been changes in the current Russian reporting system over the past period. The recommended regulatory acts of the Bank of Russia and the Ministry of Economy of the Russian Federation were adopted. At the same time, disclosure trends among companies have changed, as well as the demands of stakeholders. By continuing to comply with international standards, companies have begun to pay more and more attention to the national development goals of the Russian Federation, including sections in their reports devoted to their contribution to their implementation. The frequency of disclosure of some areas of sustainable development has also changed, making them an integral part of any report.
As a result of the changes in 2025, a total of two markers will be clarified and supplemented, 8 markers will be removed, and 8 markers will be added. After the changes, the total maximum possible number of points remained the same. The rating scale also remains unchanged. After making the changes, the structure of the marker groups' influence will change slightly — the share of markers evaluating staff will decrease slightly, and the share of markers characterizing the contribution to the development of the country will increase.
We invite all interested parties to participate in the discussion of the updated methodology. We would appreciate any comments and additions.
Please send suggestions by email rating@akm.ru .
You can view the changes here.
