· Basis of presentation

  • Conciseness

Key observations:

ROSATOM’s 2014 Annual Report includes a separate section towards the end of the report that discusses some general information about the report and the process used to determine the content included in the report.  This section opens by addressing the various standards and regulations used in preparing the report, including the IIRC’s <IR> Framework and GRI’s G4 Guidelines.  A discussion of the reporting boundary is also included, including a note that activities related to the Nuclear Weapons Division is not fully revealed due to a need to comply with state secrets.  Finally, the materiality determination process is revisited, and material issues ranked in order of priority.  As a result, this section addresses the three key topics for discussion noted in paragraph 4.41 of the <IR> Framework related to “Basis of preparation and presentation.”

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