GRI content index

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