the Report and the criteria applied management is responsible for the preparation and presentation of the report in accordance with the gin the “report overview” chapter, and the information and assertions contained within it; for determining uC rusal’s and its subsidiaries’ objectives in respect of sustainable development performance and reporting, including the identification of its stakeholders and issues that are material to its stakeholders; and for establishing and maintaining appropriate performance management and internal control systems from which the reported performance information is derived. scope and assurance standard our responsibility is to carry out a limited assurance engagement and to express a conclusion based on the work performed.