Otbasy Bank implements climate metrics and targets into the sustainability and risk management system, ensuring comprehensive monitoring of the impact of climate factors on the mortgage portfolio, operational activities and strategic priorities. These initiatives comply with international standards (IFRS S2, GRI, PCAF) and strategic directions of decarbonization in the Republic of Kazakhstan.

Since 2023, the Bank has been calculating greenhouse gas emissions for Scope 1 and Scope 2 categories in accordance with national guidelines. Since 2024, the Bank has started calculating greenhouse gas emissions for Scope 3, including financed emissions related to mortgage lending. The calculation methodology is built on the basis of international PCAF principles and takes into account building characteristics, construction type, geography and estimated energy consumption.

Summary information on greenhouse gas emissions for 2025 is reflected in the table below:

Share of "green" and "social" financing:

The Bank actively promotes "green" mortgages. In 2025, the Bank successfully utilized 14.73 billion tenge from the Bank's own funds. As a result, in 2025, within the framework of this program, the Bank provided mortgage loans to 570 clients in the amount of 14.73 billion tenge. In total, since the implementation of the green mortgage, 1 825 loans have been issued in the amount of 46.14 billion tenge. The green mortgage portfolio as of 01.01.2026 amounted to 43.2 billion tenge, and the share of green mortgages of the entire credit portfolio of the Bank constituted 1.07%.

The share of "social" mortgages in the total portfolio constitutes 43%, or 1 758 billion tenge.

The following climate targets are defined as strategic landmarks:

Monitoring of the achievement of climate targets is carried out within the framework of the Bank's strategic management system and managerial reporting system, while climate indicators are integrated into the Bank's strategies and cascaded into the key performance indicators of the Management Board members. Review of reporting on climate indicators is carried out on an annual basis sequentially at the level of the Committee for Strategy and Corporate Development under the Management Board of the Bank, the Management Board of the Bank, with subsequent alignment with JSC "Baiterek" NIH", as well as consideration by core committees and approval by the Board of Directors of the Bank. In case of deviation of actual values from the targets, corrective actions may be initiated, including the revision of strategic indicators and KPIs, in accordance with the established procedure for alignment and approval.

Climate indicators are integrated into the system of key performance indicators of the Bank's management and are used when calculating the variable part of remuneration (see section "Remuneration").

Thus, Otbasy Bank forms a transparent, quantitatively justified and manageable approach to the implementation of the climate agenda, strengthening its resilience to external challenges and facilitating the transition to a low-carbon economy.