APPENDIX 3. GRI CONTENT INDEX

Statement of use

Moscow Exchange has prepared the Sustainability report in accordance with the GRI Standards based in GRI 1: Foundation (2021) for the period from 1 January 2022 to 31 December 2022

Indicator	Disclosure	Location in the Report	Pages	Omissions and comments	Reporting boundaries
GRI 2: General Disclosures (2021)
The organization and its reporting practices
2-1	Organizational details	Overview of Moscow Exchange Group’s reporting suite 2022 Sustainability Performance Highlights Moscow Exchange Group Profile	4, 21		1
2-2	Entities included in the organization’s sustainability reporting	Overview of Moscow Exchange Group’s reporting suite	4	The reporting boundaries include the following entities of Moscow Exchange Group: Moscow Exchange, the National Settlement Depository (NSD), and the National Clearing Centre (NCC) and the National Mercantile Exchange (NAMEX)	1
2-3	Reporting period, frequency and contact point	Overview of Moscow Exchange Group’s reporting suite Appendix 5. Independent Auditor’s Report Appendix 7. Contact details	2, 174, 179		1
2-4	Restatements of information	Overview of Moscow Exchange Group’s reporting suite	3		1
2-5	External assurance	Overview of Moscow Exchange Group’s reporting suite Appendix 5. Independent Auditor’s Report	2, 174		1
Activities and workers
2-6	Activities, value chain and other business relationships	2022 Sustainability Performance Highlights Moscow Exchange Group Profile Sustainability Approaches and Procedures Genuine corporate governance and business ethics	21–23, 115		1
2-7	Employees	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement	45, 76, 78–79		1
2-8	Workers who are not employees	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement	76, 79		1
Governance
2-9	Governance structure and composition	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	36, 38, 102		1
2-10	Nomination and selection of the highest governance body	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics	36		1
2-11	Chair of the highest governance body	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics	36		1
2-12	Role of the highest governance body in overseeing the management of impacts	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Trusted relations with local communities Sustainability Approaches and Procedures Genuine corporate governance and business ethics Respect for human rights, equal opportunities and staff engagement	38, 67, 105, 107, 116		1
2-13	Delegation of responsibility for managing impacts	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	38, 107		1
2-14	Role of the highest governance body in sustainability reporting	Overview of Moscow Exchange Group’s reporting suite» Sustainability Approaches and Procedures Genuine corporate governance and business ethics	2, 4, 105, 107		1
2-15	Conflicts of interest	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	38, 42, 107		1
2-16	Communication of critical concerns	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics	37, 42		1
2-17	Collective knowledge of the highest governance body	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics	36		1
2-18	Evaluation of the performance of the highest governance body	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	39, 105		1
2-19	Remuneration policies	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	38, 40, 105–106		1
2-20	Process to determine remuneration	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	38, 105–106		1
2-21	Annual total compensation ratio	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics	41	Due to existing market practices and high sanctions risks, it was decided not to disclose information about the remuneration of the most senior official of Moscow Exchange Group and the ratio of his remuneration to the median remuneration of the Group’s employees	1
Strateg
2-22	Statement on sustainable development strategy	Statement from the Chairman of the Executive Board	12		1
2-23	Policy commitments	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement Sustainability Approaches and Procedures Genuine corporate governance and business ethics Respect for human rights, equal opportunities and staff engagement	45, 109, 112, 115–116, 118		1
2-24	Embedding policy commitments	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Environmentally friendly and trusted market infrastructure Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement Environmentally friendly and trusted market infrastructure	38, 49–50, 116, 121–122		1
2-25	Processes to remediate negative impacts	Sustainability Approaches and Procedures Genuine corporate governance and business ethics	112		1
2-26	Mechanisms for seeking advice and raising concerns	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	42, 112		1
2-27	Compliance with laws and regulations	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	43, 72, 112		1
2-28	Membership associations	2022 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities	68, 142, 147		1
Stakeholder engagement
2-29	Approach to stakeholder engagement	2022 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement Trusted relations with local communities	67, 116, 141, 143		1
2-30	Collective bargaining agreements	Sustainability Data Respect for human rights, equal opportunities and staff engagement	81	Collective agreements are not concluded with employees. The Moscow Exchange Group recognises the right of its employees to conclude collective agreements, the right to freedom of assembly and association, and the right to form and join organisations representing their interests without fear of any consequences	1
GRI-3: Material Topics (2021)
3-1	Approach to identifying material topics	Overview of Moscow Exchange Group’s reporting suite MOEX Group’s approach to materiality	4		1
3-2	List of material topics	Overview of Moscow Exchange Group’s reporting suite MOEX Group’s approach to materiality Climate Agenda 2022 Sustainability Performance Highlights Environmentally friendly and trusted market infrastructure Advanced practices of responsible investing Sustainability Approaches and Procedures Advanced practices of responsible investing	4, 26, 49, 58–59, 62, 134		1
Material Topics
Information Security
GRI-3: Material Topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Environmentally friendly and trusted market infrastructure	126		1
GRI 418: Customer Privacy (2016)
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Sustainability Data Environmentally friendly and trusted market infrastructure	86	In 2022, the Group received no complaints about the leakage or loss of personal data	1
Sustainable technological development
GRI-3: Material Topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Environmentally friendly and trusted market infrastructure	126		1
Compliance with laws and regulations
GRI-3: Material Topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Genuine corporate governance and business ethics	112		1
Health, safety and well-being of employees
GRI-3: Material Topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement	119		1
GRI 403: Occupational Health and Safety (2018)
403-1	Occupational health and safety management system	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement	119	At the moment, the Labour protection management system does not cover persons who are not employees of the company	1
403-2	Hazard identification, risk assessment, and incident investigation		120		1
403-3	Occupational health services	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement	48		1
403-4	Worker participation, consultation, and communication on occupational health and safety	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement	119	Employees can discuss any issues of interest to them related to labour protection and safety with technical support specialists, employees can send requests, complaints and suggestions on labour protection issues	1
403-5	Worker training on occupational health and safety	Sustainability Data Respect for human rights, equal opportunities and staff engagement Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement	85, 120		1
403-6	Promotion of worker health	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement	48, 120		1
403-7	Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and staff engagement	119	At the moment, the labour protection management system does not cover persons who are not employees of the company.	1
403-8	Workers covered by an occupational health and safety management system	Sustainability approaches and procedures Respect for human rights, equal opportunities and staff engagement	119–120	Partially disclosed. The labour protection system covers 100% of employees of the Group’s companies. The Group’s contractors and business partners are not covered by the health and safety management system	1
403-9	Work-related injuries	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and staff engagement Sustainability Data Respect for human rights, equal opportunities and staff engagement	48, 85	Partially disclosed. Data is collected only for employees of the Moscow Exchange Group	1
403-10	Work-related ill health		48, 85	Partially disclosed. Data is collected only for employees of the Moscow Exchange Group	1
Financial Literacy
GRI-3: Material Topics (2021)
3-3	Management of material topics	2022 Sustainability Performance Highlights Trusted relations with local communities	138		1
GRI 203: Indirect Economic Impacts (2016)
203-2	Significant indirect economic impacts	2022 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities	64, 138		1
GRI 413: Local Communities (2016)
413-1	Operations with local community engagement, impact assessments, and development programs	2022 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities	64, 69, 138–139, 141	Partially disclosed. Local community engagement programmes are implemented through the activities of Moscow Exchange PJSC to improve financial literacy	1
Quality of Corporate governance
GRI-3: Material Topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Genuine corporate governance and business ethics	102, 105		1
Influence on government and regulatory policy
GRI-3: Material Topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Trusted relations with local communities	143		1
GRI 415: Public Policy (2016)
415-1	Political contributions	Sustainability Data Trusted relations with local communities Sustainability Approaches and ProceduresS Trusted relations with local communities	98, 143	In 2022, the Group made no political donations	1
Development of business ethics and compliance culture
GRI-3: Material topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Genuine corporate governance and business ethics	112		1
GRI 205: Anti-corruption (2016)
205-1	Operations assessed for risks related to corruption	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics	44, 74		1
205-2	Communication and training about anti-corruption policies and procedures	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	43, 74, 112		1
205-3	Confirmed incidents of corruption and actions taken	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics	43, 44, 72	In 2022, there were no incidents of corruption or violations of the Code of Professional Ethics. Also, no significant corruption risks were identified	1
GRI 206: Anti-competitive Behavior (2016)
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Data Genuine corporate governance and business ethics	43, 74	There have been no confirmed cases of antitrust violations over the past three years	1
Stimulating ESG-practices
GRI-3: Material topics (2021)
3-3	Management of material topics	2022 Sustainability Performance Highlights Advanced practices of responsible investing Sustainability Approaches and Procedures Advanced practices of responsible investing	57, 59, 132		1
GRI 203: Indirect Economic Impact (2016)
203-2	Significant indirect economic impacts	2022 Sustainability Performance Highlights Advanced practices of responsible investing	59		1
Fair Labour Relations
GRI-3: Material topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	116		1
GRI 401: Employment (2016)
401-1	New employee hires and employee turnover	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Data Respect for human rights, equal opportunities and engagement of staff	46, 76–78		1
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	117		1
401-3	Parental leave	Sustainability Data Respect for human rights, equal opportunities and engagement of staff	81		1
GRI 402: Labour/Management Relations (2016)
402-1	Minimum notice periods regarding operational changes	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	117	The Group is required to notify employees of significant changes in the company’s activities no later than two months in accordance with the Labour Code of the Russian Federation	1
Ensuring Diversity and Equal Opportunities for staff
GRI-3: Material topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	118		1
GRI 405: Diversity and Equal Opportunity (2016)
405-1	Diversity of governance bodies and employees	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Data Respect for human rights, equal opportunities and engagement of staff	47, 79–80, 83		1
405-2	Ratio of basic salary and remuneration of women to men	Sustainability Data Respect for human rights, equal opportunities and engagement of staff	84	The ratio of remuneration by grade is disclosed, except for senior management, due to the lack of practice of calculating this indicator in relation to senior managers only represented by members of the Management Board	1
GRI 406: Non-discrimination (2016)
406-1	Incidents of discrimination and corrective actions taken	Sustainability Data Respect for human rights, equal opportunities and engagement of staff	84	No cases of discrimination were recorded at any of the Group’s entities in 2022	1
Sustainability sector and ESG-indices
GRI-3: Material topics (2021)
3-3	Management of material topics	2022 Sustainability Performance Highlights Advanced practices of responsible investing Sustainability Approaches and Procedures Advanced practices of responsible investing	59, 130, 132		1
GRI 203: Indirect Economic Impact (2016)
203-2	Significant indirect economic impacts	2022 Sustainability Performance Highlights Advanced practices of responsible investing	58–59		1
Carbon Units Market
GRI-3: Material topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Advanced practices of responsible investing	134		1
GRI 203: Indirect Economic Impacts (2016)
203-2	Significant indirect economic impacts	2022 Sustainability Performance Highlights Advanced practices of responsible investing	59		1
Staff Training and Development
GRI-3: Material topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	118		1
GRI 404: Training and Education (2016)
404-1	Average hours of training per year per employee	Sustainability Data Respect for human rights, equal opportunities and engagement of staff	82		1
404-2	Programs for upgrading employee skills and transition assistance programs	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	46, 118		1
404-3	Percentage of employees receiving regular performance and career development reviews	Sustainability Data Respect for human rights, equal opportunities and engagement of staff Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	83, 116		1
Equal opportunities and Human rights
GRI-3: Material topics (2021)
3-3	Management of material topics	Sustainability Approaches and Procedures Respect for human rights, equal opportunities and engagement of staff	118		1
GRI 408: Child Labour (2016)
408-1	Operations and suppliers at significant risk for incidents of child labour	Appendix 1. Statement of Moscow Exchange on compliance with the principles of the UN Global Compact GRI Content Index	150	No risk of child Labour has been identified at any of the Group’s entities The information about suppliers at significant risk for incidents of child labour is omitted because the Group does not currently assess suppliers for that risk	1
GRI 409: Forced or Compulsory Labour (2016)
409-1	Operations and suppliers at significant risk for incidents of forced or compulsory Labour	Appendix 2. Statement of Moscow Exchange on respect for human rights and counteracting modern slavery GRI Content Index	150, 153	No risk of forced or compulsory Labour has been identified at any of the Group’s entities. The information about suppliers at significant risk for incidents of forced or compulsory Labour is omitted because the Group does not currently assess suppliers for that risk.	1
Management of sustainable development risks
GRI-3: Material topics (2021)
3-3	Management of material topics	2022 Sustainability Performance Highlights Climate agenda Environmentally friendly and trusted market infrastructure Sustainability Approaches and Procedures Environmentally friendly and trusted market infrastructure	26–27, 49, 121, 125		1
GRI 201: Economic Performance (2016)
201-2	Financial implications and other risks and opportunities due to climate change	2022 Sustainability Performance Highlights Climate agenda Environmentally friendly and trusted market infrastructure	28, 50		1
Investments to Innovation, small and medium-sized enterprises
GRI-3: Material topics (2021)
3-3	Management of material topics	2022 Sustainability Performance Highlights Advanced practices of responsible investing Sustainability Approaches and Procedures Advanced practices of responsible investing	62, 132–133		1
GRI 203: Indirect Economic Impacts (2016)
203-2	Significant indirect economic impacts	2022 Sustainability Performance Highlights Advanced practices of responsible investing	62		1
Other material topics that can be disclosed selectively
Sustainable Supply Chain
GRI 414: Supplier Social Assessment (2016)
414-1	New suppliers that were screened using social criteria	2022 Sustainability Performance Highlights Genuine corporate governance and business ethics Sustainability Approaches and Procedures Genuine corporate governance and business ethics	44, 115	To improve the business environment and reduce risks in the supply chain, in 2022, the Code of Business Conduct for the supplier/counterparty of the Moscow Exchange Group companies was developed, which introduces the principles of responsible business conduct. The Exchange expects counterparties to comply with the principles of the Code, which will be considered when conducting procurement procedures. The Code will be adopted in 2023	1
Economic impact on the region of presence
GRI 201: Economic Performance (2016)
201-1	Direct economic value generated and distributed	Sustainability Data Genuine corporate governance and business ethics	72		1
GRI 202: Market Presence (2016)
202-1	Ratios of standard entry level wage by gender compared to local minimum wage	2022 Sustainability Performance Highlights Respect for human rights, equal opportunities and engagement of staff Sustainability Data Respect for human rights, equal opportunities and engagement of staff	47, 84		1
GRI 207: Tax (2019)
207-1	Approach to tax	Sustainability Approaches and Procedures Genuine corporate governance and business ethics	113		1
207-2	Tax governance, control, and risk management	Sustainability Approaches and Procedures Genuine corporate governance and business ethics	113		1
207-3	Stakeholder engagement and management of concerns related to tax	Sustainability Approaches and Procedures Genuine corporate governance and business ethics	113		1
Charity and Sponsorship
GRI 203: Indirect Economic Impacts (2016)
203-1	Infrastructure investments and services supported	2022 Sustainability Performance Highlights Trusted relations with local communities Sustainability Data Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities	69, 98, 139		1
203-2	Significant indirect economic impacts	2022 Sustainability Performance Highlights Trusted relations with local communities Sustainability Approaches and Procedures Trusted relations with local communities	69, 139		1
Achievement of Environmental Efficiency
GRI 302: Energy (2016)
302-1	Energy consumption within the organization	2022 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Data Resource efficiency and environmental impact	55, 88	The Group does not sell energy to third parties. The Group does not consume fuel from renewable energy sources	1
302-3	Energy intensity		55, 88		1
GRI 303: Water and Effluents (2018)
303-3	Water withdrawal	Sustainability Data Resource efficiency and environmental impact Sustainability Approaches and Procedures Resource efficiency and environmental impact	55, 90	Moscow Exchange Group consumes and intakes water only from municipal networks and doesn’t operate in regions affected by water security	1
303-4	Water discharge		90, 129		1
303-5	Water consumption		90, 129		1
GRI 305: Emissions (2016)
305-1	Direct (Scope 1) GHG emissions	2022 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Data Resource efficiency and environmental impact	88		1
305-2	Energy indirect (Scope 2) GHG emissions		88		1
305-3	Other indirect (Scope 3) GHG emissions		90		1
305-4	GHG emissions intensity		55, 90		1
305-7	Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions	2022 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Data Resource efficiency and environmental impact Sustainability Approaches and Procedures Resource efficiency and environmental impact	55, 90, 129		1
GRI 306: Waste (2020)
306-1	Waste generation and significant waste-related impacts	2022 Sustainability Performance Highlights Resource efficiency and environmental impact Sustainability Approaches and Procedures Resource efficiency and environmental impact	56, 129		1
306-2	Management of significant waste-related impacts		56, 129	Waste disposal from the Moscow Exchange Group facilities is carried out within the framework of agreements concluded with specialised organisations in accordance with the requirements of environmental legislation, with a subsequent request for documents confirming the actual processing of waste or their disposal at a solid domestic waste landfill	1
306-3	Waste generated	Sustainability Data Resource efficiency and environmental impact	56, 90–92		1
306-5	Waste directed to disposal		92, 129	Breakdown of the total weight of waste directed to disposal by composition of the waste is omitted due to unavailability of the necessary information. The Group does not collect waste disposal data by type of waste	1
Support for freedom of association and collective bargaining
GRI 407: Freedom of Association and Collective Bargaining (2016)
407-1	Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk	GRI Content Index		No risk of infringement of the right to freedom of association has been identified at any of the Group’s entities. The information about suppliers in which workers’ rights to exercise freedom of association or collective bargaining may be violated or at significant risk is omitted because this risk is not assessed for the Group’s suppliers	1
Biodiversity conservation activities
GRI 304: Biodiversity (2016)
304-1	Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	GRI Content Index		Organisations included within the reporting boundaries operate in the city of Moscow, far from protected areas and areas of high biodiversity value	1