GRI 102-55
GRI Standard/ Disclosure |
Disclosure | Page number (s) and/URL (s) | Comments |
GRI 101: Foundation 2016 | |||
General disclosures | |||
GRI 102: General Disclosures 2016 | |||
Organisational profile | |||
Disclosure 102-1 | Name of the organisation | 4 | Reporting period and boundary |
Disclosure 102-2 | Activities brands, products and services | 44 | Our product portfolio |
Disclosure 102-3 | Location of headquarters | 5 | Queries |
Disclosure 102-4 | Location of operations | 46 | Our customer touch point map – Online |
Disclosure 102-5 | Ownership and legal form | 144 | Corporate information |
Disclosure 102-6 | Markets served | 46,43 | Our customer touch point map – Online, Customer onboarding |
Disclosure 102-7 | Scale of the organisation | 24-29 | Chief Financial Officer’s Analysis |
Disclosure 102-8 | Information on employees and other workers | 51 | CDB Team |
Disclosure 102-9 | Supply chain | 71 | Sustainable supply chain – Online |
Disclosure 102-10 | Significant changes to the organisation and its supply chain | 71 | sustainable supply chain – Online |
Disclosure 102-11 | Precautionary principle or approach | 5 | Precautionary principle |
Disclosure 102-12 | External initiatives | 64 | Society |
Disclosure 102-13 | Membership of associations | 73 | Memberships and associations – Online |
Strategy | |||
Disclosure 102-14 | Statement from senior decision-maker | 16-19 | Chairman’s Letter |
Ethics and integrity | |||
Disclosure 102-16 | Values, principles, standards and norms of behaviour | 7 | Who we are |
Governance | |||
Disclosure 102-18 | Governance structure | 91 | Corporate Governance |
Disclosure 102-19 | Delegating authority | 91 | Corporate Governance |
Disclosure 102-22 | Composition of the highest governance body and its committees | 91 -126 | Corporate Governance |
Disclosure 102-23 | Chair of the highest governance body | 92 | Governance structure |
Disclosure 102-24 | Nominating and selecting the highest governance body | 119 | Report of the nomination committee |
Disclosure 102-25 | Conflicts of interest | 122-123 | Report of the Board Related Party Transactions Review Committee |
Disclosure 102-35 | Remuneration policies | 120 | Remuneration Committee Report |
Disclosure 102-36 | Process for determining remuneration | 120 | Remuneration Committee Report |
Stakeholder engagement | |||
Disclosure 102-40 | List of stakeholder groups | 34-35 | Engaging with our stakeholders |
Disclosure 102-41 | Collective bargaining agreements | 54 | Decent working environment |
Disclosure 102-42 | Identifying and selecting stakeholders | 34-35 | Engaging with our stakeholders |
Disclosure 102-43 | Approach to stakeholder engagement | 34-35 | Engaging with our stakeholders |
Disclosure 102-44 | Key topics and concerns raised | 34-35 | Engaging with our stakeholders |
Disclosure 102-45 | Entities included in the Consolidated Financial Statements | 4 | Reporting period and boundary |
Reporting practice | |||
Disclosure 102-46 | Define report content and topic boundaries | 4 | Citizens Development Business Finance PLC Annual Report of the Board of Directors 2020/21 |
Disclosure 102-47 | List of material topics | 4, 32-33 | Citizens Development Business Finance PLC
Annual Report of the Board of Directors 2020/21, Our Management Approach |
Disclosure 102-48 | Restatements of information | 4 | Citizens Development Business Finance PLC Annual Report of the Board of Directors 2020/21 |
Disclosure 102-49 | Changes in reporting | 4 | Citizens Development Business Finance PLC Annual Report of the Board of Directors 2020/21 |
Disclosure 102-50 | Reporting period | 4 | Reporting period and boundary |
Disclosure 102-51 | Date of most recent report | 4 | Reporting period and boundary |
Disclosure 102-52 | Reporting cycle | 4 | Reporting period and boundary |
Disclosure 102-53 | Contact point for questions regarding the report | 5 | Queries |
Disclosure 102-54 | Claims of reporting in accordance with GRI Standards | 4 | Key frameworks and compliance |
Disclosure 102-55 | GRI Content Index | 252 | GRI Content Index |
Disclosure 102-56 | External assurance | 254-256 | Sustainability Assurance report |
Specific disclosures | |||
GRI 200: Economic | |||
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 31-33 | Materiality |
Disclosure 103-2 | The management approach and its components | 31-33 | Materiality |
Disclosure 103-3 | Evaluation of the management approach | 31-33 | Materiality |
GRI 201: Economic performance 2016 | |||
Disclosure 201-1 | Direct economic value generated and distributed | 249 | Economic value added statement |
Disclosure 201-3 | Define benefit plan obligations and other retirement plans | 158 | Personnel expenses |
Disclosure 201-4 | Financial assistance received from Government | - | No financial assistance received from the Government |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 31-33 | Materiality |
Disclosure 103-2 | The management approach and its components | 31-33 | Materiality |
Disclosure 103-3 | Evaluation of the management approach | 31-33 | Materiality |
GRI 202: Market presence 2016 | |||
Disclosure 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | – | No minimum wage levels |
Disclosure 202-2 | Proportion of senior management hired form the local community | 53 | Talent acquisition |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 31-33 | Materiality |
Disclosure 103-2 | The management approach and its components | 31-33 | Materiality |
Disclosure 103-3 | Evaluation of the management approach | 31-33 | Materiality |
GRI 205: Anti corruption 2016 | |||
Disclosure 205-1 | Operations assessed for risks related to corruption | 90 | Compliance Risk |
Disclosure 205-2 | Communication and training about anti-corruption policies and procedures | 90 | Compliance Risk |
Disclosure 205-3 | Confirmed incidents of corruption and actions taken | 90 | Compliance Risk |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 206: Anti-competitive behaviour 2016 | |||
Disclosure 206-1 | Legal actions for anti-competitive behaviour, anti-trust and monopoly practices | 46, 50 | Compliance |
GRI 300: Environmental | |||
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 56 | Environment |
Disclosure 103-2 | The management approach and its components | 56 | Environment |
Disclosure 103-3 | Evaluation of the management approach | 56 | Environment |
GRI 302 - Energy 2016 | |||
Disclosure 302-1 | Energy consumption within the organisation | 61 | Energy management |
Disclosure 302-4 | Reduction of energy consumption | 61 | Energy management |
Disclosure 302-5 | Reductions in energy requirements of products and services | 61 | Energy management |
GRI 303 - Water and effluents 2018 | |||
Disclosure 303-5 | Water consumption | 62 | Water management |
GRI 304 - Bio diversity 2016 | |||
Disclosure 304-3 | Habitat protected or restored | 63 | Conservation of biodiversity |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 56 | Environment |
Disclosure 103-2 | The management approach and its components | 56 | Environment |
Disclosure 103-3 | Evaluation of the management approach | 56 | Environment |
GRI 305: Emissions 2016 | |||
Disclosure 305-1 | Direct (Scope 1) GHG Emissions | 60 | Direct emissions |
Disclosure 305-2 | Energy (Indirect) GHG emissions | 61 | Indirect emissions |
Disclosure 305-3 | Other indirect (Scope 3) emissions | 61 | Indirect emissions |
Disclosure 305-4 | GHG emission intensity | 60 | Carbon management at CDB |
Disclosure 305-5 | Reduction of GHG emissions | 60 | Carbon management at CDB |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 56 | Environment |
Disclosure 103-2 | The management approach and its components | 56 | Environment |
Disclosure 103-3 | Evaluation of the management approach | 56 | Environment |
GRI 306: Waste 2020 | |||
Disclosure 306 - 1 | Waste generated | 62 | Waste management |
Disclosure 306 - 2 | Waste by type and disposal method | 62 | Waste management |
Disclosure 306 - 5 | Water bodies affected by water discharge and/ or run off | 62 | Waste management |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 56 | Environment |
Disclosure 103-2 | The management approach and its components | 56 | Environment |
Disclosure 103-3 | Evaluation of the management approach | 56 | Environment |
GRI 307: Environmental compliance 2016 | |||
Disclosure 307-1 | Non-compliance with environmental laws and regulations | 57 | Responsible and sustainable financing |
GRI 308: Supplier environmental assessment 2016 | |||
Disclosure 308-1 | New suppliers that were screened using environmental criteria | 71 | Sustainable supply chain - Online |
GRI 400: Social | |||
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51 | CDB Team |
Disclosure 103-2 | The management approach and its components | 51 | CDB Team |
Disclosure 103-3 | Evaluation of the management approach | 51 | CDB Team |
GRI 401: Employment 2016 | |||
Disclosure 401-1 | New employee hires | 53 | Talent acquisition |
Disclosure 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | 54 | Rewards and recognition |
Disclosure 401-3 | Parental leave | 52 | Diversity and inclusivity |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51 | CDB Team |
Disclosure 103-2 | The management approach and its components | 51 | CDB Team |
Disclosure 103-3 | Evaluation of the management approach | 51 | CDB Team |
GRI 402: Labour/management relations 2016 | |||
Disclosure 402-1 | Minimum notice periods regarding operational changes | 53 | Employee engagement |
GRI 403: Occupational health and safety 2018 | |||
Disclosure 403-2 | Occupational diseases, lost days and absenteeism and number of work related facilities | 54 | Decent working environment |
Disclosure 403-9 | Work related injuries | 54 | Decent working environment |
Disclosure 403-10 | Work related ill health | 54 | Decent working environment |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51 | CDB Team |
Disclosure 103-2 | The management approach and its components | 51 | CDB Team |
Disclosure 103-3 | Evaluation of the management approach | 51 | CDB Team |
GRI 404: Training and education 2016 | |||
Disclosure 404-1 | Average hours of training per year per employee | 53 | Learning and development |
Disclosure 404-2 | Programmes for upgrading employee skills and transition assistance programmes | 53 | Learning and development |
Disclosure 404-3 | Percentage of employees receiving regular performance and career development reviews | 54 | Performance management and succession planning |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 405: Diversity and equal opportunity 2016 | |||
Disclosure 405-1 | Diversity of governance bodies and employees | 52 | Diversity and inclusivity |
Disclosure 405-2 | Ratio of basic salary and remuneration of women to men | 53 | View our employee profile - Online |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 406: Non-discrimination 2016 | |||
Disclosure 406-1 | Incidents of discrimination and corrective actions taken | 52 | Diversity and inclusivity |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 407: Freedom of Association and collective bargaining - 2016 | |||
Disclosure 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | 54 | Decent working environment |
GRI 408: Child labour 2016 | |||
Disclosure 408-1 | Operations and suppliers at significant risk for incidents of child labour | 54 | Decent working environment |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 409: Forced or compulsory labour 2016 | |||
Disclosure 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour | 54, 69 | Decent working environment, A sustainable organisation |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 413: Local communities 2016 | |||
Disclosure 413-1 | Operations with local community engagement, impact assessments, and development programmes | 64-66 | Society |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 416: Customer health and safety 2016 | |||
Disclosure 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | 50 | Customers – Compliance |
GRI 417: Marketing and labelling 2016 | |||
Disclosure 417-2 | Incidents of non-compliance concerning product and service information and labelling | 50 | Customers – Compliance |
Disclosure 417-3 | Incidents of non-compliance concerning marketing communications | 50 | Customers – Compliance |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 41 | Customers |
Disclosure 103-2 | The management approach and its components | 41 | Customers |
Disclosure 103-3 | Evaluation of the management approach | 41 | Customers |
GRI 418: Customer privacy 2016 | |||
Disclosure 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | 46, | Customer privacy |
GRI 103: Management approach 2016 | |||
Disclosure 103-1 | Explanation of the material topic and its boundary | 51, 66 | CDB Team, Society |
Disclosure 103-2 | The management approach and its components | 51, 66 | CDB Team, Society |
Disclosure 103-3 | Evaluation of the management approach | 51, 66 | CDB Team, Society |
GRI 419: Socio-economic compliance 2016 | |||
Disclosure 419-1 | Non-compliance with laws and regulations in the social and economic area | 97 | Corporate governance disclosures |