The rating includes charitable foundations that have received support from large companies in the form of co-financing or participation in joint projects. This also includes funds established by large companies and holdings.
The rating was based on a single criterion – the volume of target expenditures of funds. He estimates the size of the charity and other targeted activities of the foundation, ranking the indicator "Expenditures on targeted activities". The data is taken from the official financial statements of the funds for 2024, provided to the Federal Tax Service. To assess the stability of the funds, the dynamics of this value over two years is given. It is important for the public to understand the cost of maintaining the fund, so we have supplemented the final table with data on the share of targeted expenditures in the total expenses of the fund. The project partner is SIBUR.
Zoya Larkina, CEO of the AK&M Rating Agency, notes that the largest companies carry a huge social burden. They not only become the main actors of the country's economic development, provide revenue to the budget, but also spend significant funds on social infrastructure in the regions where they operate, help vulnerable segments of the population, and contribute to cultural development. This activity is largely carried out together with charitable foundations. Some establish their own foundations, while others act by helping private charities. Our rating is designed to show the importance of charitable activities and draw attention to the work of foundations supported by major companies.
The rating of charitable foundations has been published by the AK&M Rating Agency since 2022. Until 2024, it included only corporate foundations, that is, those charitable organizations where large corporations are present among the founders and control their activities. Since 2024, the rating includes charitable foundations, not only established by the largest corporations, but also founded by individuals and actively cooperating with large companies, receiving support from them and participating in joint projects. At the same time, only those funds that companies mention in their ESG reports for 2023, disclosing information about their social projects, are evaluated. 152 funds were included in the final list.
You can view the results of the rating here.
