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Since 2021, the Steering Committee for the Sustainable Development of Gazprom Energoholding Group companies has been operating, which includes, among other things, Managing Director of OGK-2 Mr.A.V. Semikolenov.

Structure of sustainable development governance in the Gazprom Energoholding Group

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Main objectives of the Committee:

• defining the principles and focus areas in sustainable development and the procedure for their implementation;
• ensuring a unified policy in the field of sustainable development.

In 2022, one meeting of the Steering Committee for Sustainable Development of Gazprom Energoholding Group companies was held.

5.1 Action Area Plan and Policy of OGK-2,PJSC in the field of sustainable development

In December 2021, the Board of Directors of OGK-2 identified sustainability activities as a priority area for the Company.

On September 19, 2022, the Board of Directors of OGK-2,PJSC approved the Sustainability Policy of OGK‑2. PJSC and the Company’s Action Plan in the field of sustainable development. The elaborated documents are aimed at developing the corporate, social and environmental areas of the Company's activities.

OGK-2,PJSC sustainable development policy (hereinafter also Policy) defines the Company’s approach to the mission, goals, principles, main mechanisms for implementing the Policy, key activities to achieve the Company's Sustainable Development Goals.

In accordance with the approved Policy, the mission of OGK-2, PJSC in the field of sustainable development is to make a positive contribution to the social and economic development of the Russian Federation and other regions of its presence, following the principles of environmental and social responsibility, corporate governance standards, in order to meet the needs of the present to preserve and enhance the capabilities of future generations.

Company's sustainable development goals

These goals are integrated into the strategic planning and development systems, corporate governance system, local regulations and are implemented in the activities of the Company and its subsidiaries/organizations.

Main mechanisms for implementing the Policy:

• creation and development of effective system for managing activities in the field of sustainable development;
• improvement of internal documents of OGK-2, JSC concerning sustainable development, including the updating of existing ones and the development of new ones;
• ensuring sustainable development operations by developing structural divisions of the Company and updating the Action Plan (roadmap) in the field of sustainable development;
• conducting regular analysis and comprehensive research of stakeholders' expectations by the Company's structural divisions (surveys, expert and public discussions, hearings, etc.), sociological, marketing research, assessing the degree of customer satisfaction, working with requests through feedback channels;
• posting information over the internet and organizing interaction with stakeholders;
• monitoring and evaluation of the impact of the ongoing projects of OGK-2, JSC on stakeholders, as well as on the state of the environment, social, economic and governance processes;
• participation in international, Russian intersectoral and sectoral initiatives in the field of sustainable development;
• preparation of non-financial reporting on sustainable development;
• organization of training for personnel of OGK-2, PJSC in the field of sustainable development;
• constant work to improve the activities of the Company, taking into account the best Russian and world practices in the field of sustainable development.

Governance of sustainable development is integrated into the corporate governance system of OGK‑2, JSC and implemented as activities of governance bodies, specialized structural divisions, advisory and working bodies and includes:

• strategic governance of sustainable development issues in the Company by the Board of Directors;
• determination of uniform requirements and methodological approaches to the sustainable development operations, goals and objectives of OGK-2, JSC sustainable development growth;
• ensuring and coordinating activities in the field of sustainable development, implementing a set of measures in pursuance of applicable policies and standards;
• risk governance in the field of sustainable development as part of a corporate-wide risk governance

The Policy implementation and achievement of sustainable development goals are provided by structural divisions, operating departments of OGK-2, PJSC.

Key activities to achieve the Company's Sustainable Development Goals

To achieve the main goals of sustainable development, OGK-2, PJSC carries out the following key activities:

5.2 Policy of OGK-2 in the field of sustainable development

Our Company considers it important to make a feasible contribution to the achievement of the UN Sustainable Development Goals (UN SDGs).  

UN SDGs	Contribution of OGK-2	Relevant section of the Report
	Zero injury rate is our strategic target. We take the health of our employees in the workplace very seriously. However, we do not limit our responsibility to workplace safety, allocating significant funds for voluntary medical insurance, voluntary accident and illness insurance, and insurance of expenses of citizens leaving their permanent place of residence. Medical infrastructure for the health of employees has been organized. We are actively engaged in the promotion of a healthy lifestyle and sports among employees and the population of the regions of presence. For employees who have retired or are planning to retire, we have a non-state pension program.	Our Employees and Social Support Health and safety
	OGK-2 operates a large-scale corporate training and development system. We consider it important to actively attract young professionals, in particular, by cooperating with a number of educational institutions and organizing internships within our Company.	Recruitment and development of personnel
	The main type of fuel used by OGK-2 power plants is gas, which is the most environmentally friendly type of fossil fuel. Some power plants continue to use coal as main fuel. Strategically, we are striving to reduce coal generation in the fuel balance. However, this requires a complex multi-stage coordination with federal regulatory bodies, local and regional authorities, taking into account the interests of the local population. A significant part of our customers are located in areas with cold climate and many customers have limited financial resources. The use of a relatively cheaper fuel (coal) makes it possible to provide them with a sufficient amount of electricity and heat at an affordable price.	Operating and financial results Development strategy
	OGK-2 actively participates in the Generating Capacities Modernization Program (CCTMod), constantly upgrading or decommissioning capacities that are not subject to modernization. In addition to participation in the state program CCTMod, OGK-2 independently implements projects in the field of technical re-equipment and reconstruction. This contributes to higher reliability of electricity and heat supply, improves environmental performance. Import substitution is not a new objective provided by our Strategy in the electric power industry, however, today it is becoming increasingly important to ensure the sustainability of the electric and heat generating infrastructure. Our business model is to minimize power and heat outages.	Business model Development strategy
	As mentioned for Goal 9, the measures to modernize equipment and import substitution in this process, continuous prevention of interruptions in electricity and heat supply. We actively cooperate with the executive authorities of the Russian Federation entities in planning and implementing regional territorial development programs.	Business model Development strategy Interaction with local communities
	Electricity generation is the most important basis of the economy; without the electricity produced by the Company, the operation of a significant number of enterprises, including those strategically important for the Russian and global economy, would not be possible. We strive to ensure a competitive level of wages and a social package for employees while increasing labor productivity by motivating them and introducing new, including domestic technologies.	About the Company Development strategy
	The basis of OGK-2's fuel balance is natural gas. Synergistic effects in Gazprom Group make it possible to use gas more efficiently during electricity and heat generation for the needs of enterprises, organizations and households. Our business model is continuous improvement of energy efficiency.	Business model Development strategy
	We undertake not only to comply with all state environmental regulations, but also to take all possible measures to preserve a favorable environment in the Company’s operation regions and globally. It also includes active prevention of any harm to the environment, increase of energy efficiency, reduction of greenhouse gas emissions and waste, lower water consumption and lower discharges, soil preservation and restoration. We demand the same from our contractors, partners and contracting agents. Our environmental policy defines specific mechanisms for fulfilling these obligations.	Environmental protection

5.3 Stakeholder engagement

5.3.1 Stakeholder Engagement Approach

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OGK-2’s activities involve constant interaction with a wide range of stakeholders. Maintaining an open and constructive dialogue with each of them and responsibly considering their interests when making strategic decisions are important components of sustainable development and building a positive image of the Company.

The main principles for uniting stakeholders in groups:

• solidarity in interests and expectations for the Company;
• nature of their influence on achievement of the Company’s strategic goals;
• tools used by the Company to interact with them.

5.3.2 Map of stakeholders based on the assessment results

In the course of stakeholders polling, OGK-2, PJSC was asked to assess the level of influence on the Company and dependence on the Company. To assess the influence and dependence, the scales of influence and dependence were used with the following levels: critical, high, tangible, insignificant, no impact/dependence. Based on the responses received on the scales of influence and dependence of stakeholders, a stakeholder map was made.

According to the assessment, the majority of stakeholders depend on the Company tangibly or strongly, all of them also influence the Company tangibly or strongly. Taking into account, in general, quite close values on the dependency and influence scales obtained for all stakeholders, we believe that all of them deserve the same level of attention in the process of managing OGK-2's sustainable development.

5.3.3 Forms of stakeholder engagement

Stakeholders	Topics of interest	Engagement formats and frequency
Shareholders, investors and analysts	Financial and production indicators; investment programs; dividend policy; shareholder value increase; increase in production efficiency and reduction of costs; business development strategy; potential M&A deals.	General meetings of OGK-2 shareholders. The Board of Directors and Committees under the Board of Directors are used as platforms for continuous interaction between representatives of major shareholders, i.e. consultations, search for compromises and reaching agreements on the most pivotal issues. When preparing to the meetings of the Board of Directors and its committees, discussion and submission of proposals by the major shareholders on the meeting agenda and the nominees to corporate bodies take place. Meetings are held regularly in accordance with established corporate procedures. Regular IR measures, including meetings of the Company’s governance with representatives of shareholders, investors and analysts Regular conference calls to discuss IFRS financial results. Timely publication of information on the Company’s website in accordance with the provisions of the Russian law, as well as the transfer of all information to depository banks in accordance with the requirements of the law of foreign countries. Placement on the Company’s website and individual mailing to shareholders, analysts and investors of presentation and information materials, which are not mandatory for publication in accordance with the law, but are provided for explanatory and information purposes. Telephone calls and provision of information at the request of shareholders, analysts and investors.
Lenders and rating agencies	Financial and production indicators; investment programs; debt indicators and debt portfolio structure; credit policy; business development strategy; potential M&A deals.	Holding meetings of OGK-2’s Governance with representatives of rating agencies (Fitch Ratings, S&P Ratings, Expert RA) and providing all requested information in order to change or confirm the ratings. Holding negotiations when placing bond issues and obtaining bank loans. Publication of reports on the Company’s activities at the end of each year and each quarter, containing information on the financial standing, liabilities and potential risks.
Local communities, including population, civil society organizations and local governments, as well as mass media	Uninterrupted heat and power supply; compliance with environmental regulations and standards; energy saving and energy efficiency; environmental safety and protection; compliance with safety standards and regulations; job creation and wage levels; taxes; charity; joint measures with public organizations and local authorities; participation in the development of local infrastructure; business development.	Regular participation in expert consultations, meetings and working groups on regional development issues under the municipal government. Regular information meetings with responsible executives of the regions where the Company operates. Conducting public hearings every time the construction of new industrial facilities begins. Publication of reports on the Company’s activities at the end of each year and each quarter containing information on ongoing investment and social projects, including those aimed at developing the regions where the Company’s production facilities are located. Regular provision to local authorities and upon request of the local communities all information about environmental protection activities, key environmental indicators, including information on emissions and measures to reduce emissions in the event of unfavorable meteorological conditions. Posting on the Website and publication in mass media of information that affects the interests of the population, other enterprises, as well as local authorities in the regions where the Company operates — as soon as newsworthy events appear.
Buyers of heat and electricity and power, including last resort providers and large industrial consumers	Uninterrupted heat and power supply; production indicators; investment programs; connection conditions; efficiency increase; business development strategy.	Interaction with buyers on issues relating to connection, purchase and sale of heat, electricity and capacity under standard contracts, as well as under free bilateral contracts mediated by the Trading System Administrator and System Operator (on an ongoing basis within the framework of existing contracts).
The government of the Russian Federation and sectoral regulatory authorities, ministries, departments and regional executive authorities	Uninterrupted heat and power supply; production and financial indicators; investment programs; efficiency increase; business development strategy; potential M&A deals.	Interaction with organizations that set the rules for the Russian heat and electricity market (FAS of the Russian Federation, Ministry of Economic Development of the Russian Federation, Ministry of Energy of the Russian Federation), as well as with the Trading System Administrator and System Operator. Work with “NP Market Council” Association, “Council of Energy Producers” Association, Commissions and Committees under the Russian Union of Industrialists and Entrepreneurs. The work is carried out on an ongoing basis and is aimed at optimizing the existing regulation and developing the heat power and electricity market.
Environmental organizations	Compliance with environmental regulations and standards; reduction/increase of all types of environmental impact of production; carrying out programs and measures relating to environmental protection; investment programs; energy efficiency improvement; business development strategy.	The Company is involved in development of Quality Governance Systems, Energy Governance and Occupational Health and Industrial Safety Governance Systems and complies with ISO 9001:2015, STO Gazprom 9001-2018, ISO 50001:2018 standards. When planning construction at the Company’s industrial sites, in cases prescribed by law, we carry out a set of measures aimed at advising the public of the planned economic activity and its possible environmental impact, in order to identify public preferences and take them into account in the impact assessment process. The Company complies with OHSAS 18001:2007, ISO 14001:2015, and follows them in procurement. In critical business activity purchases, the Company’s procurement committee participates in selection of suppliers of goods and services. All information about previously held transactions for the procurement of goods, including the quantity and total cost of purchased goods and services, is kept in the public domain on the Company’s Website.
Employees, trade union organizations and specialized higher educational institutions	Compliance with environmental regulations and standards; compliance with safety standards and regulations; job creation and wage levels; social and medical care; opportunity for professional growth and development; corporate culture; business development.	The Company has implemented: collective agreement; personnel incentive system; professional training and staff development; occupational health and safety: compulsory medical examinations, certification of workplaces, briefings on safety at the workplace; sports and cultural activities; employee social security: voluntary medical insurance (VMI), accident insurance, organization of recreation for employees and their family members, non-governmental pension schemes. There is constant interaction with trade union organizations.

5.4 Ethics and human rights 

5.4.1 Ethics and corruption control

Good behavior and compliance with high ethical standards are mandatory for the Company, as they contribute to its prosperity and sustainable development.

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The Code of Corporate Ethics of OGK-2, PJSC (hereinafter referred to as the Code) provides for observance by all employees of the Company of values, norms and rules of professional ethics and internal corporate behavior.

Corporate values of the Company

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Our anti-corruption measures are implemented in strict compliance with the applicable Russian law.

The Company has developed standards and procedures aimed at ensuring the fair operation of the Company, including procedures adopted to detect and prevent corruption, including bribery of foreign officials.

Systematic and routine measures are taken to ensure compliance with the Company’s corporate interests and minimize risks of economic damage. A set of measures has been developed and is implemented on a daily basis to identify, suppress and prevent corruption offenses and minimize their adverse consequences. Subject to the corporate procedures, control over the procurement operations arrangement, contractual work, continuous incoming control of goods and materials, as well as other activities aimed at ensuring compliance of the Company’s employees with the applicable law and local regulations are performed.

Familiarization and training of employees

In OGK-2, PJSC employees are familiarized with local corruption control regulations through an electronic document governance system or in person against signature.

In 2022 OGK-2, PJSC organized training for 192 or 89% of executives related to compliance with anti-corruption standards under additional professional programs in the field of combating corruption, as well as 141 or 100% of employees whose job duties include participation in combating corruption, including training in additional professional programs.

Corruption control and prevention issues are provided for in Section 11 of the Code of Corporate Ethics approved by Board of Directors of the Company dated September 08, 2022 (Minutes No. 284 dated September 08, 2022). In accordance with Order No. 318 dated November 2, 2022 “On the organization of training on compliance with the Code of Corporate Ethics of OGK-2, PJSC, the Company organized periodic training on the implementation and and application of the norms of the Code. The Company has developed specialized training courses to help employees master the Code of Corporate Ethics, policies and methods of corruption control. In 2022, 704 employees completed training through distance learning technologies.

Code compliance monitoring 

OGK-2 constantly monitors the compliance of its activities with the Code and controls compliance with its provisions by employees. To resolve any conflict situations, the Company has established and operates the Commission on Corporate Ethics (hereinafter referred to as the Commission) to provide compliance with the corporate ethics and settle any conflicts of interest. The Committee consists of five people. The personal composition of the Committee as well as its chairperson are determined by the Company’s order. Based on the requests obtained, the Committee takes decisions aimed at explaining to the employee the provisions of the Code and how it applies, taking measures to prevent or eliminate conflicts of interest.

Corruption risk assessment

In 2022, there were no corruption cases in OGK-2, PJSC.

Hotline

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5.4.2 Respect for human rights

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Human Resources Department of OGK-2 is responsible for ensuring respect for human rights. 

Respect for human rights is provided in the law of the Russian Federation, in particular, these rights are defined in the Constitution of the Russian Federation. OGK-2 considers respect for the rights of its employees to be mandatory for its stable functioning and development and guarantees its employees their right to work and leisure, their right to material support in the event of retirement and incapacity for work. The employment rights of employees are implemented in accordance with the requirements of the Russian Labor Code, local regulations and the Collective Agreement.

Human rights principles

The Company considers discrimination by gender, age, ethnicity, religion and other grounds to be unacceptable in its activities.

The Company adheres to the principle of respect for the personality of each employee, recognizes the inviolability of human rights, including labor rights and the right to a favorable environment, and does not allow any form of their violation.

We are committed to providing our employees with a competitive salary combined with a social package, supporting their professional development and education.

The Company stands sentinel over the labor rights of employees to freedom of association and collective bargaining.

We categorically do not allow the use of child and forced labor.

OGK-2 ensures equal rights for women and men in all employment matters, such as:

• positions held (including the possibility of holding leadership positions);
• wage;
• conditions of work;
• social support.

5.5 Governance systems 

5.5.1 Environmental governance system

Environmental protection governance in the regions of presence is carried out at all stages of the production process by structural divisions of “Environment protection” area complying with general environmental policy of the Gazprom Energoholding Group and uniform environmental standards.

The environmental policy of the Company was approved on December 31, 2020.

In order to ensure an integrated approach and coordination of the Gazprom Energoholding Group’s companies, the Coordinating Committee for Environmental Protection has been operating on a permanent basis since 2016. Also, starting from 2016, the practice of annual extended meetings of technical managers and heads of environmental services of Gazprom Energoholding, LLC subsidiaries was introduced.

5.5.2 Quality Governance System

OGK-2 has implemented and operates its Quality Governance System (QGS) in accordance with the requirements of the corporate standard STO Gazprom 9001-2018 in the INTERGAZCERT Voluntary Certification System, the international standard ISO 9001:2015 and the Russian standard GOST R ISO 9001-2015.

In 2022, OGK-2, PJSC successfully passed the first supervisory audit (first inspection control) and confirmed compliance with the requirements of the corporate standard STO Gazprom 9001-2018 in the INTERGAZCERT voluntary certification system, the international standard ISO 9001:2015 and the Russian standard GOST R ISO 9001- 2015.

As part of the development of the QGS in 2022, the following activities were carried out:

• regulatory documents were revised, including revision and improvement of process maps;
• as part of the existing governance systems integration, pilot cross-sectional internal controls of the quality governance system and the energy governance system were carried out simultaneously. This procedure has demonstrated good results and efficiency. In 2023, internal audit will be carried out in similar format;
• training and testing of knowledge of internal inspectors (24 people) was carried out.

5.5.3 Energy Governance System

OGK-2 has implemented and operates the Energy Governance System (EnGS) in accordance with international standard ISO 50001:2018 and Russian standard GOST R ISO 50001-2012.

The purpose of the EnMS is to provide prompt governance decisions to achieve energy saving and energy efficiency targets set in the energy saving programs.

In 2022 OGK-2, PJSC successfully passed the second inspection control and confirmed compliance with the international standard ISO 50001:2018 and Russian standard GOST R ISO 50001-2012.

As part of the development of the QMS in 2022, the following activities were carried out,

• regulatory documents were revised;
• as part of the water consumption and sanitation losses analysis, the algorithms for calculation of water consumption and sewage values in branches were adjusted;
• as part of the existing governance systems integration, pilot cross-sectional internal controls of the quality governance system and the energy governance system were carried out simultaneously. This procedure has demonstrated good results and efficiency. In 2023, internal control will be carried out in similar format;
• training and testing of knowledge of internal inspectors (24 people) was carried out.

In February 2023, the issued certificates expired. In order to confirm compliance of EnMS of OGK-2 with ISO 50001:2018 and Russian standard GOST R ISO 50001-2012, on December 30, 2022, an agreement was concluded for the Energy Governance  System recertification. Russian Register Certification Association was selected as a certification body.

5.6 Risk Governance  

5.6.1 Description of the Risk Governance and Internal Control System 

OGK-2, PJSC has incorporated the Risk Governance and Internal Control System (RM&ICS) that complies with the principles of Corporate Governance  Code recommended for use by the Bank of Russia and risk governance and internal control guidelines of Gazprom Energoholding Group.

RM&ICS of OGK-2 is an element of corporate governance  covering all governance levels.

During 2022, in order to improve the regulatory and methodological framework in the field of risk governance and internal control, the following documents were approved that regulate the principles and approaches to identifying, assessing and managing the Company's RM&ICS:

• Risk Governance and Internal Control Policy of OGK-2,PJSC (Minutes of the decision of the Board of Directors of OGK-2, PJSC dated August 31, 2022 No. 283);
• Register of key risks of OGK-2, PJSC (Order No. 44 dated February 28, 2022, Order No. 247 dated September 2, 2022);
• Key risk indicators of OGK-2, PJSC (Order No. 243 dated August 31, 2022);
• Regulation on Liquidity Risk Governance of OGK-2, PJSC (Order No. 256 dated September 8, 2022);
• Regulation on Currency Risk Governance of OGK-2, PJSC (Order No. 256 dated 08.09.2022);
• Regulations on Interest Rate Risk Governance of OGK-2, PJSC (Order No. 256 dated September 8, 2022);
• Regulations on the Operational Risk Governance System of OGK-2, PJSC (Order No. 258 dated September 9, 2022);
• Regulation on Risk Governance and Internal Control in the Field of Taxation of OGK-2, PJSC (Order No. 400 dated December 30, 2022).

The RM&IC Policy defines the participants in the Company’s RM&ICS and their functions.

In accordance with the RM&IC Policy, the participants of the Company's RM&ICS are:

at Gazprom, PJSC level

• Risk Governance and Internal Control Division (hereinafter referred to as RM&ICS)

at the Company level:

• Board of Directors of the Company;
• Audit Committee of the Board of Directors;
• Sole executive body (hereinafter – SEB);
• Collegial body (Operating Committee of the Company);
• Center of Responsibility for Risk Governance and Internal Control (RM&IC CR);
• Structural divisions and employees of the Company;
• Business process owners;
• Risk owners (co-owners);
• Responsible for the implementation of risk governance measures;
• Risk coordinators;
• Owners (co-owners) of internal control procedures;
• Responsible for monitoring the implementation of internal control procedures.

Main services of the key RM&ICS units

Based on the results of the functioning of the RM&IC in the Company for 2022, 37 risks were identified, including:

• 16 significant risks;
• 21 insignificant risks;
• no critical risks were identified.

In order to implement the Risk Governance  and Internal Control Policy of OGK-2, PJSC, the following activities were implemented in 2022:

• The regulatory and methodological support of risk governance and internal control has been improved, including development of guidelines for quantitative risk assessment.
• The register of key risks and key risk indicators have been updated, risk owners have been updated.
• A training course on the risk governance system and internal control has been developed as part of the risk control system accreditation starting from 2023.
• OGK-2 passed the certification audits, confirmed its certificates of QMS compliance with P ISO 9001-2015 and STO Gazprom 9001-2018 standards and compliance of the energy governance system with requirements of ISO 50001:2018.

Risk monitoring has been carried out since 2022 quarterly. For these purposes, for each significant risk risk indicators that allow predict the dynamics of risk levels and take timely action to keeping them at an acceptable level.

5.6.2 Procedure for assessing potential and actual damage of risk occurrence

In accordance with the Company’s approved Guidelines on Risk Governance Using Qualitative Assessments, at least twice a year an expert review of risk occurrence is carried out (from 1 to 5 points) to define the risk impact on the following areas: financial indicators of the Company’s business plan and non-financial indicators (people’s health and life, environment, reputation). The assessment of financial damage is carried out on a scale that is a two-dimensional matrix of absolute and relative deviations of the actual (forecast) values of indicators from the planned ones. The probability of risk occurrence is assessed by experts according to a probability rating scale and statistical data, in points from 1 to 5.

5.6.3 Sustainable development risks

5.6.4 Assessment of Reliability and Efficiency of the Risk Governance and Internal Control System in the Reporting Period

In accordance with the RM&IC Policy of OGK-2, evaluation and monitoring of the RM&ICS efficiency is carried out through self-assessments, internal and external audits. A self-assessment of RM&ICS performance is carried out by the Risk Owners and is included in RM&ICS annual operation report for the accounting period. The internal assessment of RM&ICS performance is carried out on a periodic basis by the Company’s structural unit, whose functions include organizing and carrying out internal audits in accordance with the established procedure.

According to the results of the self-assessment of the RMS component for 2022, the compliance ratio increased by 0.015 points compared to 2021 and amounted to 0.767 (the rating is “good”, the level of development of the RMS as a whole ensures the effective functioning of the RMS).

In accordance with “Guidelines for self-assessment of OGK-2, PJSC risk governance  and internal control system performance” the coefficient characterizing the level of organization of the ICS is 0.69, which corresponds to the level of development - “generally effective functioning of ICS (good) and the need of further development”.

In 2022, the Company also inspected ICS performance at OGK-2, PJSC in accordance with the Order of the Federal Tax Service of Russia No.ED-7-23/518@ dated May 25, 2021 “On Approval of the Requirements to Organization of the Internal Control System”. The system had 69 points out of 100, which is higher than 64 points gained in 2021.

The Internal Audit Department conducted an audit of the reliability and effectiveness of the risk governance and internal control system of OGK-2, PJSC for 2021. The conclusion based on the results of the internal audit, confirming the reliability and effectiveness of the risk governance and internal control system of OGK-2 was considered by the Board of Directors OGK-2, PJSC on May 30, 2022 (Minutes No.278 dated May 30, 2022).

Essential topics

	Operating and financial results	Environmental protection	Our employees and social support	Health and safety	Interaction with local communities	GRI content index GRI
UN Sustainable Development Goals
Essential topics*	Economic impact	Optimization of the use of raw materials and materials Energy efficiency and energy saving Water use and wastewater governance Atmospheric emissions	Operation in regions Conditions of employment and work of employees Professional advancement and vocational training for employees Equal career opportunities	Occupational health and safety of workers in the workplace, industrial safety	Indirect economic impact Impact on local communities Approach to taxation	Interaction with employees when there is a change in employment relationship Freedom of association and collective bargaining for workers
GRI standards	GRI 201: Economic indicators	GRI 301: Materials GRI 302: Energy GRI 303: Water consumption and water discharge GRI 305: Atmospheric emissions	GRI 202-1: Market presence GRI 401: Employment GRI 404: Training and education GRI 405: Diversity and equal opportunities	GRI 403: Health and safety in the workplace	GRI 203: Indirect economic impact GRI 413: Impact on local communities GRI 207: Taxes	GRI 402-1: Interaction with employees GRI 407: Freedom of association and collective bargaining
Report page	64	72	86	98	106	116

* Aspects: economic, environmental and social.