What is recommended for reporting? Companies are encouraged to publish the following non-financial information: description of significant topics (impact on the environment, impact on the social sphere, relations with employees, observance of human rights, fight against corruption). Topics related to greenhouse gas emissions, are material regardless of the nature and size of the organization; own sustainable development strategy; brief information about the business model; corporate governance data; information on policies and procedures related to sustainable development and the results obtained in this area; a description of the main risks and opportunities associated with ESG factors, as well as a description of.
How the company manages these risks and opportunities, including within whatsapp mobile number list relationships with business partners; the main non-financial indicators of the company's activities, depending on the type of business. The marketplace paid particular attention to non-financial and climate disclosure aspects, which investors are increasingly looking at when evaluating a company. The Exchange describes the approaches that Russian companies can take to reflect environmental issues and other factors in the sustainability of their business model in a changing operating environment in their reporting.
Potential of the internal rating system In addition to non-financial reporting, many investment companies and asset managers use ESG ratings as one of the sources of information that influences investment decisions. Methods for assessing the financial performance of companies have long been developed and tested, but the procedures for assessing environmental, social and management performance are still being developed. The ESG rating is an external independent assessment of the organization's performance. KPMG estimates that there are approximately 160 organizations in the global marketplace that provide ESG ratings or offer information products using ESG data . In Russia, a company can obtain an ESG rating both from credit rating agencies and from financial and non-financial organizations.