Казахтелеком

73%

4.1. Sustainable development management

4.1.7. Materiality analysis

GRI 3-1

In accordance with the international GRI standards, the determination of material topics was carried out by the Company in the previous reporting period. The assessment was based on the analysis of potential and actual impacts of the Company’s activities and was the result of joint work of the management and representatives of stakeholders. It covered both internal and external groups of stakeholders.

Stages of the determination of materiality:

Stage 1

Analysis of the context.

  • Formation of the list of topics on the basis of the context of the Company’s activities and the global agenda.
  • Determination of the circle of stakeholders.
1

Stage 2

  • Identification of real and potential impacts of the Company.
  • Analysis of expert sectoral materials and risks of the Company to identify its impacts.
2

Stage 3

  • Assessment of the significance of impacts.
  • Assessment of the strength and scale of impacts on the basis of questioning of SHs and internal expertise of the Company.
3

Stage 4

  • Prioritisation of significant impacts.
4

GRI 3-2

Based on the results of the determination of materiality, a list of material topics was formed, to which were attributed:

Social aspect

  • Remuneration of labour and social programmes for employees.
  • Health and safety at the workplace.
  • Training and development of employees.
  • Human rights and equal opportunities.
  • Development of local communities.

Environmental aspect

  • Biodiversity.
  • Combating climate change (incl. reduction of greenhouse gas emissions)
  • Energy consumption and energy efficiency.
  • Waste management.
  • Atmospheric emissions.
  • Management of water resources.

Corporate governance aspect

  • Economic performance.
  • Information security and data protection.
  • Innovations and new technologies.
  • Quality and affordable services.
  • Procurement practices.
  • Corporate ethics and anti-corruption.
  • Markets and competition.

In 2025, no changes occurred in the list of material topics as compared with 2024.