• Materiality
• Stakeholder relationships

Key observations:

OJSC Atomenergomash's Integrated Report thoroughly covers the steps taken to determine the reporting content which is material to the company and its stakeholders. Notably, the company has several personnel responsible for this process, namely the strategic development department, the public reporting committee, internal audit, audit committee and stakeholder committee.

In each department and committee fair and transparent disclosure is emphasized. The final reporting content is subject to the approval of the board members. This whole reporting process demonstrates that the company strives to disclose the material subjects and to ensure the completeness of the report.

The company also highlights how the business utilizes inputs obtained from external stakeholder dialogue. For example, when showing the material aspects for the report by using a mapping matrix, three different marks are used to indicate how stakeholders' opinion has impacted the priority.