Reporting Principles and Boundaries

1. Sustainability context. The Report represents well-balanced information on Gazprom’s activities in sustainable development.
2. Materiality. The Report covers material issues, topics and indicators of the economic, environmental and social impact of Gazprom’s activities and operations. Significance of the information in the Report is identified on the basis of evaluation of Gazprom’s performance in the reporting period by its leadership and stakeholders’ opinions.
3. Stakeholder inclusiveness. Thanks to Gazprom’s systemic approach to stakeholder engagement, the Report covers information that is of relevance to stakeholders.
4. Completeness. The Report represents information on all vectors of Gazprom’s activities in sustainable development during the reporting period. The information is represented in accordance with GRI Standards and the GRI Oil and Gas Sector Supplement.
5. Balance. The Report includes both information on Gazprom’s achievements and references to areas where certain processes need to be improved.
6. Comparability. The economic, environmental and social outcomes of Gazprom’s operations and activities in the reporting period are juxtaposed with the Company’s performance in previous years and its targets. The comparison allows stakeholders to evaluate Gazprom’s performance in those areas.
7. Accuracy. Gazprom strives to accurately record its performance in order to enable stakeholders to make objective evaluation. The Report uses both qualitative descriptions and quantitative information based on financial statements and statistical reports.
8. Timeliness. The Report supplies stakeholders with relevant information on Gazprom’s operations and activities in the reporting period.
9. Clarity. Information in the Report is represented in a lucid form, comprehensible for the general public: highly technical terminology is used only where appropriate; terms and abbreviations are explained in a glossary. Information that requires special knowledge is omitted from the Report. To visualize information, various tables, diagrams, charts, infographics are used in the Report.
10. Reliability. The Report represents reliable, ascertainable and verifiable information. Gazprom’s Sustainability Report has been approved independently by FBK Grant Thornton and has received public endorsement of the Russian Union of Industrialists and Entrepreneurs (RUIE), a non-governmental organization.

⁽¹⁾ The indicators for other companies are shown roughly. Other companies means affiliated entities and joint ventures, companies with non-controlling interest, as well as subsidiaries, whose data are not included in the IFRS consolidated financial statements due to being immaterial.