Appendix

Appendix № 8. Table of Disclosure of Standard Reporting Elements, the State Atomic Energy Corporation ROSATOM Public Reporting Indicators and GRI Performance Indicators

CRITERIA OF DISCLOSURE LEVEL IN THE REPORT
ACCORDING TO GRI

In accordance with GRI Guidelines on disclosure the Reports that meet the requirements of C, С+, В, В+, А or А+ should contain each criterion shown in the scheme below.

* Sector Supplement in final version.
** Performance Indicators may be selected from any finalised Sector Supplement, but 7 of the 10 must be from the original GRI Guidelines.
*** Performance Indicators may be selected from any finalised Sector Supplement, but 14 of the 20 must be from the original GRI Guidelines.

STANDARD DISCLOSURES /
PUBLIC REPORTING INDICATOR OF THE STATE ATOMIC ENERGY CORPORATION ROSATOM /
PERFORMANCE INDICATOR GRI (G3.1 EDITION)
REPORT CHAPTER
1. Statement from the most senior decision-maker of the organisation about the relevance of sustainability to the organisation and its strategy
1.1. GRI
Statement from JSC "TECHSNABEXPORT" top management
1.3. Socially important aspects of JSC "TECHSNABEXPORT" business
2. Description of key impacts, risks, and opportunities
1.2. GRI
1.3. Socially important aspects of JSC "TECHSNABEXPORT" business
4.4. Risk management
5. Sustainable development activities
3. Name of the organisation
2.1. GRI
1.1. Information on JSC "TECHSNABEXPORT"
4. Primary brands, products, and/or services
2.2. GRI
1.2. Description of JSC "TECHSNABEXPORT" core business
1.4. JSC "TECHSNABEXPORT" position in the nuclear industry
1.5. JSC "TECHSNABEXPORT" position in the world market
5. Operational structure of the organisation, including main divisions, operating companies, subsidiaries, and joint ventures
2.3. GRI
1.1. Information on JSC "TECHSNABEXPORT"
2.1. Organisational structure
6. Location of organisation's headquarters
2.4. GRI
1.1. Information on JSC "TECHSNABEXPORT"
7. Number of countries where the organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the Report
2.5. GRI
1.5. JSC "TECHSNABEXPORT" position in the world market
3.1. Core business performance
8. Nature of ownership and legal form
2.6. GRI
1.1. Information on JSC "TECHSNABEXPORT"
9. Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries)
2.7. GRI
1.5. JSC "TECHSNABEXPORT" position in the world market
3.1. Core business performance
10. Scale of the reporting organisation
2.8. GRI
JSC "TECHSNABEXPORT" key performance indicators
1.5. JSC "TECHSNABEXPORT" position in the world market
3.1. Core business performance
11. Significant changes during the reporting period regarding size, structure, or ownership
2.9. GRI
1.4. JSC "TECHSNABEXPORT" position in the nuclear industry
12. Awards received in the reporting period
2.10. GRI
5.3.3. Remuneration of labour and non-financial incentive
13. reporting period (e.g., fiscal/calendar year) for information provided
3.1. GRI
Information about the Report and its preparation
14. Date of most recent previous Report
3.2. GRI
Information about the Report and its preparation
15. reporting cycle (annual, biannual, etc.)
3.3. GRI
Information about the Report and its preparation
16. Contact point for questions regarding the Report or its contents
3.4. GRI
Information about the Report and its preparation
17. Process for defining Report content
3.5. GRI
Information about the Report and its preparation
6. Stakeholder engagement
18. Boundary of the Report (e.g., countries, divisions, subsidiaries, leased facilities, joint ventures, suppliers)
3.6. GRI
Information about the Report and its preparation
19. State any specific limitations on the scope or boundary of the Report
3.7. GRI
Information about the Report and its preparation
20. Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organisations
3.8. GRI
Information about the Report and its preparation
21. Data measurement techniques and the bases of calculations, including assumptions and techniques underlying estimations applied to the compilation of the Indicators and other information in the Report
3.9. GRI
All GRI indicators have been disclosed in accordance with the GRI Indicator Protocols.
Industry standard indicators are disclosed in accordance with the methodological recommendations and indicator passport of the industry standard of the State Atomic Energy Corporation ROSATOM
22. Explanation of the effect of any restatements of information provided in earlier Reports, and the reasons for such re-statement (e.g., mergers/acquisitions, change of base years/periods, nature of business, measurement methods)
3.10. GRI
No restatements have taken place
23. Significant changes from previous reporting periods in the scope, boundary, or measurement methods applied in the Report
3.11. GRI
Information about the Report and its preparation
24. Table identifying the location of the Standard Disclosures in the Report
3.12. GRI
Appendix № 8. Table of disclosure of standard reporting elements, the State Atomic Energy Corporation ROSATOM public reporting indicators and GRI performance indicators
25. Policy and current practice with regard to seeking external assurance for­ the Report
3.13. GRI
Information about the Report and its preparation
6.3. Conclusion on the public verification of the Report
Appendix № 2. Auditor's conclusion on the Accounting Statements
Appendix № 4. Conclusion of the Audit Commission of JSC "TECHSNABEXPORT"
Appendix № 5. Conclusion of the Internal control and audit Department of JSC "TECHSNABEXPORT"
Appendix № 9. Conclusion on the external audit of non-financial information in the Report
26. Governance structure of the organisation, including committees under the highest governance body responsible for specific tasks, such as setting strategy or organisational oversight
4.1. GRI
2.1. Organisational structure
2.2. Corporate management
27. Indicate whether the Chairman of the highest governance body is also an executive office
4.2. GRI
No
28. For organisations that have a unitary board structure, state the number of members of the highest governance body that are independent and/or non-executive members
4.3. GRI
There are no independent members
29. Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body
4.4. GRI
2.2. Corporate management
4.1. Key performance indicators system
5.3.5. Human resources management
30. Linkage between compensation for members of the highest governance body, senior managers, and executives (including departure arrangements), and the organisation's performance (including social and environmental performance)
4.5. GRI
2. JSC "TECHSNABEXPORT" management system
4.1. Key performance indicators system
31. Processes in place for the highest governance body to ensure conflicts of interest are avoided
4.6. GRI
Procurement standard
Strategic decision making regulations
Internal control and audit procedures
Appointment procedures
2.2. Corporate management
4.9. Procurement management
4.10. Internal control and audit
32. Process for determining the qualifications and expertise of the members of the highest governance body for guiding the organisation's strategy on economic, environmental, and social topics
4.7. GRI
2.2. Corporate management
5.3.5. Human resources management
(qualification and competence of members of the supreme governing body are determined by the shareholders and accounted for during voting)
33. Internally developed statements of mission or values, corporate codes of conduct and principles relevant to economic, environmental, and social performance and the status of their implementation
4.8. GRI
1.3. Socially important aspects of JSC "TECHSNABEXPORT" business
34. Procedures of the highest governance body for overseeing the organisation's identification and management of economic, environmental and social performance, including relevant risks and opportunities, and adherence or compliance with internationally agreed standards, codes of conduct, and principles
4.9. GRI
2.2.5. Functions of the Board of Directors
4.4. Risk management
4.5. Quality management
4.6. Supply chain security management
4.10. Internal control and audit
5.2.1. Environmental policy
35. Processes for evaluating the highest governance body's own performance, in particular, with respect to the company's economic, environmental, and social performance
4.10. GRI
2.2.5. Functions of the Board of Directors
5.3.5. Human resources management
Appendix № 3. Board of Directors Report on JSC "TECHSNABEXPORT" performance in 2011
36. Explanation of whether and how the precautionary approach or principle is addressed by the organisation
4.11. GRI
4.4. Risk management
37. Externally developed economic, environmental and social charters, principles, or other initiatives to which the organisation subscribes or endorses
4.12. GRI
1.2. Description of JSC "TECHSNABEXPORT" core business
38. Membership in associations (such as industry associations) and/or national/international advocacy organisations in which the organisation:
• holds positions in governance bodies;
• participates in projects or committees;
• provides substantive funding beyond routine membership dues; or
• views membership as strategic.
4.13. GRI
1.1.5. JSC "TECHSNABEXPORT" membership in professional organisations and associations
39. List of stakeholder groups engaged by the organisation
4.14. GRI
6. Stakeholder engagement
40. Basis for identification and selection of stakeholders with whom to engage
4.15. GRI
6. Stakeholder engagement
41. Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group
4.16. GRI
6. Stakeholder engagement
42. Key topics and concerns that have been raised through stakeholder engagement, and how the organisation has responded to those key topics and concerns, including through its reporting
4.17. GRI
6. Stakeholder engagement
Appendix № 7. Table of remarks and recommendations suggested by the Company's stakeholders in the course of the Report preparation
43. Information on management approaches
5 GRI
1.2. Description of JSC "TECHSNABEXPORT" core business
4.4. Risk management
4.5. Quality management
4.6. Supply chain security management
4.9. Procurement management
4.10. Internal control and audit
5.2.1. Environmental policy
5.2.2. Ensuring radiation security during transportation
5.2.6. Support of environmental programmes and projects
5.3.4. Company's social policy
5.3.5. Human resources management
ACHIEVING LEADERSHIP IN THE WORLD MARKET
Aspect: economic performance
44. 2.1.1. Financial performance 3.1.1. NFC products and services supplies
3.2. Financial and economic performance
45. 2.1.2. Economic and financial efficiency 3.2.2. Income by core business activities
Aspect: business continuity
46. 2.2.1. Diversification of activity 3.1. Core business performance
3.2.2. Income by core business activities
47. 2.2.2. Supply of orders 1.5. JSC "TECHSNABEXPORT" position in the world market
3.1. Core business performance
48. 2.2.3. Risk management 4.4. Risk management
49. 2.2.4. Development of production facilities 4.8. Investment management
50. 2.2.5. Financial stability 3.2.4. Key financial performance indicators
Aspect: position in the world market
51. 2.3.1. Position in NFC front-end market 1.5. JSC "TECHSNABEXPORT" position in the world market
52. 2.3.2. Export volume 3.1. Core business performance
Aspect: International cooperation in peaceful use of nuclear energy
53. 2.4.1. Assistance in establishing the international law infrastructure for promoting the Russian companies in the international nuclear technology and services markets 1.1.5. JSC "TECHSNABEXPORT" membership in professional organisations and associations
1.7.2. Improving legislation and formation of modern international legal framework of cooperation
54. 2.4.2. Development of international cooperation 1.7.1. Development of international cooperation
55. 2.4.3. Strengthening of non-proliferation regime 1.7.2. Improving legislation and formation of modern international legal framework of cooperation
56. 2.4.4. Implementation of the HEU-LEU agreement 3.1.3. Fulfilling obligations under the HEU-LEU Agreement
ENSURING NUCLEAR AND RADIATION SAFETY
Aspect: managing nuclear and radiation safety systems
57. 4.1.1. Staff training in the area of ensuring nuclear and radiation safety (NRS) 5.2.1. Environmental policy
58. 4.1.2. Emergency response and preparedness 5.2.1. Environmental policy
Aspect: compliance with nuclear and radiation safety requirements
59. 4.2.1. Compliance with nuclear and radiation safety licence requirements 5.2.2. Ensuring radiation security during transportation
BUILDING EFFICIENT MANAGEMENT MECHANISMS
Aspect: improving management mechanisms
60. 6.1.1. Projects for improving management systems 4.3. Transport and logistics support
4.4. Risk management
4.6. Supply chain security management
4.9. Procurement management
4.10. Internal control and audit
5.3.5. Human resources management
61. 6.1.2. Implementation of international management standards
Standard GRI element
4.5. Quality management
4.6. Supply chain security management
5.2.1. Environmental policy
62. 6.1.3. Procurement activities management 4.9. Procurement management
63. 6.1.4. Development of internal corporate communications 5.3.5. Human resources management
64. 6.1.5. Application of corporate governance principles and norms in the Corporation and its divisions 2.2. Corporate management
Appendix № 6. Information on compliance with the Corporate Code of Conduct
65. 6.1.6. Control over financial and business activities 4.10. Internal control and audit
Appendix № 2. Auditor's conclusion on the Accounting Statements
ENSURING PUBLIC ACCEPTANCE OF THE NUCLEAR POWER INDUSTRY DEVELOPMENT
Aspect: enhancing informational transparency of the nuclear industry
66. 7.1.1. Public reporting Information about the Report and its preparation
6. Stakeholder engagement
67. 7.1.2. Informational resources of the industry 5.3.5. Human resources management
ASSISTING THE STATE ATOMIC ENERGY CORPORATION ROSATOM IN EXECUTING THE POWERS AND FUNCTIONS OF A GOVERNMENTAL BODY
Aspect: enhancing the regulatory framework of the nuclear industry
68. 8.1.1. Performing regulatory activities 1.7.2. Improving legislation and formation of modern international legal framework of cooperation
Aspect: implementation of certain state administration functions in a specified area
69. 8.2.1. Assistance in implementation of state control in the area of radiation situation, handling of nuclear materials, radioactive materials and radioactive waste 5.2.2. Ensuring radiation security during transportation
5.2.3. Accounting and control over movement of nuclear materials
5.2.4. Ensuring radiation safety of the personnel
DEVELOPMENT OF HUMAN CAPITAL (LEARNING AND DEVELOPMENT FOR IMPLEMENTATION OF STRATEGIC TARGETS)
Aspect: providing qualified personnel
70. 9.1.1. Providing qualified personnel 5.3.5. Human resources management
71. 9.1.2.1. Percentage of employees receiving regular performance and career development reviews
LA12 (add.) GRI
5.3.5. Human resources management
72. 9.1.2.2. Average hours of training per year per employee by employee category
LA10 GRI
5.3.5. Human resources management
73. 9.1.3. Forming and using personnel reserve 5.3.5. Human resources management
ECONOMIC IMPACT
Aspect: indirect economic impact
74. 10.1.1. Understanding and describing significant indirect economic impacts, including the extent of impacts
EC9 GRI
5.1. Economic impact
Aspect: accessibility and reliability
75. 10.2.1. Delivery reliability 1.3. Socially important aspects of JSC "TECHSNABEXPORT" business
4.3. Transport and logistics support
4.4. Risk management
ENVIRONMENTAL IMPACT (IMPACT ON THE ENVIRONMENT, ENVIRONMENTAL ACTIVITIES)
Aspect: environmental impact management
76. 11.1.1. Total environmental protection expenditures and investments by type 5.2.6. Support of environmental programmes and projects
77. 11.1.2. Implementation of environmental management systems 5.2.1. Environmental policy
78. 11.1.3. Initiatives aimed at reducing disposal of hazardous substances in water bodies, achieved reduction 5.2.1. Environmental policy
Aspect: environmental impact (emissions, effluents and waste)
79. 11.3.1. Significant environmental impacts of transporting products and other goods and materials used for the organisation's operations, and transporting members of the workforce
EN29 (add.) GRI
5.2.1. Environmental policy
5.2.2. Ensuring radiation security during transportation
5.2.4 Ensuring radiation safety of the personnel
Aspect: compliance with environmental legislation
80. 11.4.1. Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations
EN28 GRI
5.2.2. Ensuring radiation security during transportation
81. 11.2.2. Direct energy consumption by primary energy source
EN3 (add.) GRI
5.2.7. Energy efficiency
82. Energy saved due to conservation and efficiency improvements
EN5 GRI
5.2.7. Energy efficiency
SOCIAL AND LABOUR RELATIONSHIP (ORGANISATION OF LABOUR AND DECENT WORK)
Aspect: Employment
83. 12.1.1. Total workforce by employment type, employment contract, and region
LA1 GRI
5.3.1. JSC "TECHSNABEXPORT" personnel description
84. 12.1.2. Total number and rate of employee turnover by age group, gender, and region LA2 GRI 5.3.1. JSC "TECHSNABEXPORT" personnel description
5.3.2 Age and gender characteristics of employees
85. 12.1.3. Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity
LA13 GRI
5.3.2. Age and gender characteristics of employees
86. 12.1.4. Share of employees aged under 35 5.3.2. Age and gender characteristics of employees
87. 12.1.5. Mean age of employees (by categories) 5.3.2. Age and gender characteristics of employees
88. 12.1.6. Ratio of basic salary of men to women by employee category
LA14 GRI
5.3.3. Remuneration of labour and non-financial incentive
89. 12.1.7. Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation
EC5 (add.) GRI
5.3.3. Remuneration of labour and non-financial incentive
90. 12.1.8. Ratio of average wage to average wage in the labour market 5.3.3. Remuneration of labour and non-financial incentive
Aspect: employee-employer relationship
91. 12.2.2. Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements
LA5 GRI
5.3.1. JSC "TECHSNABEXPORT" personnel description
Aspect: social security of employees
92. 12.3.1. Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
LA3 (add.) GRI
5.3.4. Company's social policy
93. 12.3.2. Coverage of the organisation's defined benefit plan obligations
EC3 GRI (part.)
5.3.4. Company's social policy
Non-state pension scheme
94. 12.3.3. Return to work and retention rates after parental leave, by gender
LA15 GRI
5.3.4. Company's social policy
95. 12.3.4.1. Number of employees covered by non-state pension scheme 5.3.4. Company's social policy
Non-state pension scheme
96. 12.3.5. Total personnel costs 5.3.3. Remuneration of labour and non-financial incentive
97. 12.3.6. Spending on social programmes for employees 5.3.4. Company's social policy
Aspect: occupational health and safety
98. 12.4.1. Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work – related fatalities by region and by gender
LA7 GRI
5.2.5. Labour protection
99. 12.4.2. Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases
LA8 GRI
5.2.5. Labour protection
100. 12.4.4. Monitoring radiation exposure of personnel 5.2.5. Labour protection
101. 12.4.5. Spending on personnel health and safety 5.2.5. Labour protection
Aspect: learning and development
102. 12.5.1. Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
LA11 (add.) GRI (part.)
5.3.4. Company's social policy
5.3.5. Human resources management
IMPACT ON SOCIAL AND ECONOMIC SITUATION IN REGIONS OF PRESENCE.
COMMUNITY ENGAGEMENT
Aspect: charity work
103. 13.1.1.Charity projects and total amount of spending on these projects
EC8 GRI
Total charity spending equalled 486,210,000 RUR
5.2.6. Support of environmental programmes and projects
ETHICAL PRACTICE AND PUBLIC REGULATION
Aspect: anti-corruption enforcement
104. 14.1.1. Percentage and total number of business units analyzed for risks related to corruption
SO2 GRI
4.10.1. Preventing cases of corruption
105. 14.1.3. Actions taken in response to incidents of corruption
SO4 GRI
4.10.1. Preventing cases of corruption
Aspect: compliance with requirements
106. 14.2.1. Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations
SO8 GRI
In the reporting period no fines or non-financial sanctions have been imposed for non-compliance with the legislation
107. 14.2.2. Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes
PR7 (add.) GRI
No such incidents were identified
1.2. Description of JSC "TECHSNABEXPORT" core business
Aspect: product responsibility
108. 14.3.1. Practices related to customer satisfaction, including results of surveys measuring customer satisfaction
PR5 (add.) GRI
4.5. Quality management
109. 14.3.2. Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services
PR9 GRI
No fines were imposed
5.2.2. Ensuring radiation security during transportation
Aspect: ethical practice and human rights
110. 14.4.1. Total number of incidents of discrimination and actions taken
HR4 GRI
No incidents of discriminations were identified.
5.3.1. JSC "TECHSNABEXPORT" personnel description
5.3.5. Human resources management