About the report

This Integrated Annual Report of Kazakhtelecom JSC (hereinafter the Integrated Report, the Report) discloses information on the financial and non-financial performance indicators of the Company for 2022. The Company adheres to the principle of openness and strives for effective disclosure of information on a wide range of issues to all key stakeholders. In terms of financial indicators, the report covers the Kazakhtelecom Group, and in terms of non-financial indicators — the Central Administration and 8 branches of the Company. Differences in the coverage of financial and non-financial indicators are explained by the fact that statistics on non-financial indicators of subsidiaries and affiliates were not kept until 2023. Sustainable development practices are planned for implementation in subsidiaries and affiliates of Kazakhtelecom JSC in 2023. The report describes the corresponding activity from 1 January to 31 December 2022, and the reporting cycle — annual. Kazakhtelecom JSC has been issuing annual public non-financial reports since 2017. The unified report for 2022 was published on 25 July 2023. All reports of the Company are available on the official website of Kazakhtelecom JSC.

The financial information has been prepared based on the consolidated IFRS financial statements for the year ended 31 December 2022 for the Kazakhtelecom Group, which are included in the consolidation perimeter. Non-financial indicators were prepared in accordance with International Sustainability Reporting Standards — 2021 GRI Standards (disclosure level: core). To disclose the most relevant topics in the Report, the Company analyzed the materiality of sustainability aspects by specific indicators and topics specified in 2021 GRI standards, based on a review of internal and external environments and stakeholder engagement.

The information for the Report, considering the results of the materiality analysis, was collected using the corporate reporting system and special information requests on 2021 GRI requirements. When preparing the Integrated Report, the Company was governed by the principles for determining the content of the report, determined by 2021 GRI Standards:

• Stakeholder engagement — we have sought to take stakeholder interests into account when disclosing information.
• Sustainability context — the Company determines its work within the context of the external environment, including economic, social, and environmental aspects.
• Materiality — the focus in the annual report is on topics recognized by the Company’s most material internal or external stakeholders.
• Completeness — the Company strives for comprehensive coverage of material sustainability topics. The Report discloses financial and non-financial data on the Company and all subsidiaries and associates.

The Report was approved by the Board of Directors of Kazakhtelecom JSC. To confirm the reliability of information provided in the framework of non-financial reporting and to conduct external assurance, the Company engaged PricewaterhouseCoopers LLP.