Post by account_disabled on Nov 25, 2023 4:15:12 GMT
The regulator recommends disclosing non-financial information in Russian. At the same time, additional disclosure in foreign languages ??will ensure better accessibility of information for all interested parties. If the ESG information includes information and indicators expressed in monetary terms, it is recommended to indicate them in rubles. It is recommended that the board of directors of the company approve the non-financial report.
Companies are encouraged to post non-financial information on the Internet on their Phone Number List website, as well as on the site of an information agency accredited by the Bank of Russia to carry out actions to disclose information about securities and other financial instruments of Russian companies. The period of publication should not exceed the period established for disclosure of the company's annual report. access to ESG information for at least three years from the date of publication. Groups of companies are encouraged to disclose consolidated financial statements for the entire group.
While companies included in the group should also disclose their own ESG information that is material to them. If a company has chosen a non-financial report for disclosure of ESG information, it is recommended to refer to it in the issuer's report and in the annual report of the joint-stock company What is recommended for reporting.
Companies are encouraged to post non-financial information on the Internet on their Phone Number List website, as well as on the site of an information agency accredited by the Bank of Russia to carry out actions to disclose information about securities and other financial instruments of Russian companies. The period of publication should not exceed the period established for disclosure of the company's annual report. access to ESG information for at least three years from the date of publication. Groups of companies are encouraged to disclose consolidated financial statements for the entire group.
While companies included in the group should also disclose their own ESG information that is material to them. If a company has chosen a non-financial report for disclosure of ESG information, it is recommended to refer to it in the issuer's report and in the annual report of the joint-stock company What is recommended for reporting.