Appendix 2. Determining material topics

GRI 3‑1, GRI 3‑2

To ensure that the content of our report best meets our stakeholders' interests and expectations, we conducted an online stakeholder survey to determine material topics for the document. The survey was conducted from October 9 to November 10, 2025, in Russian and English.

We compiled an initial list of report topics for stakeholders to rate based on the priority topic list generated by the previous reporting period's determination of material topics. An internal group of Kaspersky experts clarified the wording of three of the topics. It also augmented the lists of aspects reflected by each topic.

The list included 17 topics that reflect Kaspersky's impact on the economy, environment and society. Survey respondents were able to rate the importance of each suggested topic on a scale from 1 to 5, with 1 being least important and 5 being most important. The questionnaire also provided an opportunity to leave free‑form comments: stakeholders could both comment on the suggested topics and propose new topics of their own. 345 stakeholders participated in the survey: 236 internal and 109 external stakeholders.

We adjusted the results using weighting factors to give equal weight to the opinions of each stakeholder group. Then, based on the averaged ratings received from stakeholders, we created a final list of topics in order of decreasing importance. Eight topics that received a total score of 4 points or more were considered material enough to include in the report. This allowed us to equally consider the opinions of both the internal and external stakeholders who participated in the survey.