| Level of transparency |
Characteristics |
Possible points |
| V (zero) |
Non-transparent level (companies do not issue public reports) |
- |
| IV |
Information is disclosed in accordance with the requirements of the Russian legislation |
- |
| III |
Information is disclosed not only according to the requirements of the Russian legislation, but also other important information from the point of view of sustainable development. |
Companies are evaluated by the reduced method |
| II |
Information is disclosed according to international accounting standards |
From 23,26 to 55 |
| I |
Information is disclosed at the level of international practices, i.e. reporting is made according to international standards, one of the procedures of external certification of reporting non-financial information is made. |
From 55,1 to 90 |
| Premium |
Reveals information on the level of global best practices, i.e. statements have been prepared on the international standards produced by the three procedures of external assurance of the reported information the report presented in electronic format either online annual report on the website in the Internet. |
From 90,1 to 100 |
