On March 10, 2025, the Methodological Committee of the AK&M Rating Agency made changes to the calculation of the rating of Non-financial reporting of companies (sustainability reporting). The rating methodology 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 requests of stakeholders. While continuing to comply with the international standard, companies began 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.
The changes were sent for discussion to all stakeholders in the development of the sustainable development agenda. The AK&M Rating Agency expresses its deep gratitude to all those who contributed to the improvement of the methodology.
As a result of the changes in 2025, a total of 6 markers were removed, 5 markers were added, and the wording of 12 markers was clarified and supplemented. After the changes, the total maximum possible number of points decreased slightly — by 0.4 points. This change has been made to the evaluation rating scale. After making the changes, the structure of the marker groups' influence changed — the share of markers evaluating staff decreased, and the share of markers characterizing external social programs and contributions to the country's development increased.
Changes made:
The CONTRIBUTION TO THE DEVELOPMENT OF SOCIETY section has been renamed CONTRIBUTION TO THE DEVELOPMENT OF THE COUNTRY
The marker "Contribution to the achievement of Russia's national goals" has been added.
EXTERNAL SOCIAL PROGRAMS Section
The markers "Projects aimed at the formation of spiritual, moral and cultural values, support for religious organizations" and "Support for patriotic movements" have been added.
ECOLOGY section
The marker "Emissions of other indirect greenhouse gases (coverage 3)" and "Non-renewable water consumption" has been added. The marker "Environmental protection costs by investment and current costs" and the marker "Total payments for negative environmental impacts by type of pollution" have been removed.
The BIODIVERSITY section
The markers "Restoration of flora" and "Support of wildlife" have been removed. The marker "Assessment of the effectiveness of implemented measures to minimize the impact on biodiversity" has been added.
The PERSONNEL section
The markers "Local employees" and "Local executives" have been removed.
EMPLOYEE CARE Section
The marker "Interaction with higher and secondary educational institutions for personnel training" has been removed. The marker "Programs to support military veterans and their families" has been added.
SUSTAINABLE DEVELOPMENT MANAGEMENT Section
Added the marker "Manager's address to the audience of the sustainability report". The "Risk Management System" marker has been removed.
You can get acquainted with the updated methodology on the websiteThe AK&M Rating Agency.
