AK&M Rating Agency has confirmed SIBUR's top non-financial reporting rating

AK&M 08 August 2026 15:58 The AK&M rating agency has confirmed SIBURU's non-financial reporting rating at RESG 1, the highest level of disclosure of information on sustainable development in reports. According to the agency's methodology, SIBUR's reporting for 2024 received 103.8 points and was classified as the highest level. This is the best evaluation result obtained among all the reports of industrial companies that have received the rating over the past two years.

The AK&M rating agency regards SIBUR's financial statements as one of the best on the market. The Company informs stakeholders in a single integrated annual report, most of which is devoted to the holding's activities in the field of sustainable development. The integrated report is complemented by three specialized documents – "Overview of Key Performance indicators", "On Sustainable practices and Solutions at all stages of the product Lifecycle" and "SIBUR's Comprehensive Diversity and Inclusivity Program".

In addition to the report, the Handbook on Sustainable Development is regularly updated, which contains more than 80 tables with data for the last five years.

The theme of the closed–loop economy is one of the key themes in the company's strategy. The company monitors the entire product lifecycle, from the development and extraction of raw materials to final use and disposal. This is one of the central focuses in the integrated report and in the specialized document "On Sustainable practices and solutions at all stages of the product Lifecycle", which reflects the company's conscious responsibility for the entire product lifecycle. In the reporting year, the company underwent changes in the management structure, which is now aimed at full-fledged work with different groups of end users and is formed according to the industry principle.

The AK&M rating agency notes the importance of linking the company's goals in the report with the country's national development goals. A significant place is given to this in the reports. The company's activities are focused on the domestic market, which accounts for about 75% of sales, and the company correlates sustainable development primarily with the growth of well-being and improving the quality of life in Russia.

The integrated report follows the strict logic of the company's priorities. The narrative is based on the recommendations of various standards, and also touches upon the strategic goals of SIBUR itself, consistently revealing the extensive work done. At the same time, most of the data recommended for disclosure are published both on the pages of the report and in the attached handbook.

Despite the fact that the reporting rating methodology evaluates non-financial reporting, the AK&M Rating Agency considers it necessary to highlight the company's initiative to expand financial reporting with data on sustainable development. SIBUR is currently the only Russian company that publishes data on expenditures on social and environmental projects in its consolidated financial statements in relation to the national development goals of the Russian Federation, thereby forming a single reliable system of indicators in both financial statements and sustainable development reports.

The rating of non-financial reporting was assigned based on the methodology adopted by the AK&M Rating Agency.

The rating evaluates the completeness of the data presented in the reports. A system of markers for the presence or absence of data is used for evaluation.

The ESG reporting rating has been calculated by the AK&M Rating Agency since 2020. The research focuses on the completeness of the presentation of information on sustainable development in reports, as well as its accessibility. The study examines 97 markers. The main purpose of the rating is to show the professional community the best practices in disclosing information about the social and environmental activities of companies.