ROSATOM's disclosure policy was adopted in 2009 in order to establish corporate reporting procedures and to introduce the best transparency and accountability practices in the ROSATOM Group. This policy aims to raise public awareness of ROSATOM's financial and operating efficiency. In addition, it strives to secure public acceptance of nuclear power and a non-partisan attitude towards corporate operations by involving stakeholders in the reporting process and by improving governance procedures. The policy lays the foundation for corporate disclosure standards in ROSATOM's public reports, and is built on the G3.1 Guidelines of the Global Reporting Initiative, AA1000 Standards of the Institute of Social and Ethical Accountability, and non-financial reporting guidelines of the Russian Union of Industrialists and Entrepreneurs. ROSATOM is an active proponent of the Integrated Reporting Standards developed by the International Integrated Reporting Council. The only exception is information about the nuclear weapons division which, as a state secret, is not disclosed in annual reports.
ROSATOM and its core subsidiaries maintain a public dialogue between management and a broad range of stakeholders regarding their annual reports. The dialogue is usually devoted to a priority topic and the structure of the public report, with participants expressing their suggestions about information disclosures to be incorporated in the annual report.
Along with annual reporting, ROSATOM publishes a safety report. In addition, some of its subsidiaries have prepared sustainability reports since 2009. These reports present an extensive array of environmental and safety information describing corporate operations in the areas where they are located.