The Holding recognizes the significance of its economic and social activities and strives to ensure a high level of transparency for both internal and external stakeholders.

The Holding and its subsidiaries disclose ESG information (environmental, social, and corporate governance information) in the form of a separate Sustainability Report, as well as within the Annual Report, in accordance with the principles of the Global Reporting Initiative (GRI) International Standard on information disclosure, the provisions of the Holding’s Corporate Governance Code, and the requirements of the national regulator — the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market — and the rules of the Kazakhstan Stock Exchange (KASE).

For the first time, the Annual Report and the Sustainability Report for 2024 have been prepared in line with the new international sustainability reporting standards — IFRS S1 “General Requirements for Disclosure of Sustainability-related Financial Information” and IFRS S2 “Climate-related Disclosures,” as well as the SASB industry standard (Sustainability Accounting Standards Board). The reports include special sections reflecting the integration of IFRS S1 and S2 standards into strategic and corporate governance and ESG risk management. In addition, the scope of disclosures has been expanded in accordance with the Global Reporting Initiative (GRI Standards), incorporating new GRI indicators.

During the preparation of reports, stakeholders are surveyed in order to identify material topics for disclosure.

The Holding’s Annual Report and Sustainability Report can be found in the relevant sections (https://baiterek.gov.kz/en/about-holding/reports-replies-reviews/annual-statements/ and https://baiterek.gov.kz/en/about-holding/reports-replies-reviews/sustainable-development-reporting/)