REPORT
- Federal Law No. 208-FZ (208-ФЗ) dated 26 December 1995 “On Joint-Stock Companies”
- Bank of Russia Regulation No. 714-P (714-П) dated 27 March 2020 “On Disclosing Information by Securities Issuers”
- Bank of Russia Information Letter No. IN(ИН)-06-28/49 dated 12 July 2021 “On Recommendations for Public Joint Stock Companies to Disclose Non-Financial Information Regarding Their Operations”
- Bank of Russia Information Letter No. IN(ИН)-06-28/102 dated 27 December 2021 “On Disclosing the Report on Compliance with the Principles and Recommendations of the Corporate Governance Code in the Annual Report of a Public Joint Stock Company”
- Information Letter No. IN(ИН)-06-28/57, dated 11 December 2017, “On the Recommendations for a Public Joint Stock Company to Disclose Information on Remuneration of Members of the Board of Directors (Supervisory Board), Executive Bodies and Other Top Management of the Public Joint Stock Company in its Annual Statement”
- The Moscow Exchange requirements to annual reporting by joint stock companies
- Resolution of the Government of the Russian Federation No. 2131 dated 24 November 2022 “On Amending Resolution of the Government of the Russian Federation No. 351 dated 12 March 2022”
- Resolution of the Bank of Russia Board of Directors dated 29 December 2022 “On Requirements to Disclosure of Statements and Information by Credit Institutions (Parent Credit Institutions of Banking Groups) in 2023”
To ensure quality and comparability of disclosed data, the Report was prepared in accordance with the Consolidated Set of the GRI Standards 2021 and the Sustainability Accounting Standards Board (SASB): Commercial Banks 2018.
The Bank engaged TSATR—Auditing Services LLC for auditing 13 material sustainable development performance indicators collected for Sberbank and discovered in the ESG section of the Annual Report for 2022. The audit was conducted in accordance with ISAE 3000 standard (revised) with limited assurance level. The material indicators were collected, prepared and included in the report in accordance with recommendations set forth in the GRI Standards, unless otherwise stated in the report. Details on the Report audit scope is available in the sections “Independent Practitioner’s Opinion” and “Table of GRI Indicators”.
- In addition, the content of this Report complies with provisions of the following initiatives:
- Sustainable Development Goals adopted by the UN General Assembly in 2015
- Recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD)
- Principles for Responsible Banking UNEP FI
Financial data in this Report are presented in accordance with audited consolidated IFRS financial statements, unless otherwise expressly stated.
Operational data presented in this Report refers to Sberbank, unless otherwise expressly stated.
The ESG Report data is consolidated for subsidiaries and affiliates that produce a significant impact on the environment, society and economy, and refers to Sberbank and/or the Group. The consolidation perimeter of quantitative ESG data lacks uniformity due to differences in data recording systems used by subsidiaries and affiliates.
This Report was given an approval by the Annual General Meeting of SberBank shareholders (Minutes No. 36 dated 21/04/2023).