GRI Content Index

Profile Disclosure	Description	Reported In	Scope of Reporting by Country		Level of Disclosure
			Sri Lanka	Bangladesh	Fully	Partial	Not Disclosed
STANDARD DISCLOSURES PART I: PROFILE DISCLOSURES
1.	Strategy and Analysis
1.1	Statement from the most senior decision-maker of the Organisation, regarding the relevance of sustainability to the organisation and its strategy	Chairman's Letter			✓
1.2	Description of key impacts, risks and opportunities	Our approach to sustainability			✓
2.	Organisational Profile
2.1	Name of the Organisation				✓
2.2	Primary Brands, Products and/or Services				✓
2.3	Operational Structure of the Organisation				✓
2.4	Location of Organisation's Headquarters				✓
2.5	Number of countries where the Organisation operates, and names of countries with either major operations or that are specifically relevant to the sustainability issues covered in the Report				✓
2.6	Nature of ownership and legal form				✓
2.7	Markets served (including geographic breakdown, sectors served, and types of customers/beneficiaries)				✓
2.8	Scale of the Reporting Organisation				✓
2.9	Significant changes during the reporting period regarding size, structure or ownership				✓
2.10	Awards received during the reporting period				✓
3	Report Parameters
	Report Profile
3.1	Reporting period				✓
3.2	Date of most recent previous report				✓
3.3	Reporting cycle				✓
3.4	Contact point for questions regarding the Report or its Contents				✓
	Report Scope and Boundary
3.5	Process for Defining Report Content		✓	✓	✓
3.6	Boundary of the Report		✓	✓	✓
3.7	Any specific limitations on the scope or boundary of the Report		✓	✓	✓
3.8	Basis for reporting on joint ventures, subsidiaries,leased facilities, outsourced operations and other related entities		✓	✓	✓
3.9	Data measurement techniques and the bases of calculations, including assumptions and techniques		✓	✓	✓
3.10	Explanation of the effect of any restatement of information provided in earlier reports and the reason for such restatement		✓	✓	✓
3.11	Significant changes from previous reporting periods in the scope, boundary or measurement methods applied in the Report		✓	✓	✓
	GRI Content Index
3.12	Table identifying the location of the Standard Disclosures in the report.				✓
3.13	Policy and current practice with regard to seeking external assurance for the Report				✓
4	Governance, Commitments and Engagement
	Governance
4.1	Governance Structure of the Organisation, including committees under the highest governance body responsible for specific tasks				✓
4.2	Indicate whether the Chair of the highest governance body is also an Executive Officer				✓		✓
4.3	For organisations that have a unitary board structure, state the number and gender of members of the highest governance body that are independent and/or Non-Executive members				✓
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body				✓
4.5	Linkage between compensation for members of the highest governance body, senior managers, and Executives and the Organisation's performance				✓
4.6	Processes in place for the highest governing body to ensure conflicts of interests are avoided				✓
4.7	Process for determining the composition, qualifications, and expertise of the members of the highest governance body and its committees, including any consideration of gender and other indicators of diversity				✓
4.8	Internally developed statements of mission or values, Codes of Conduct, and Principles relevant to economic, environmental, and social performance and the status of their implementation				✓
4.9	Procedures of the highest governance body for overseeing the Organisation's identification and management of economic, environmental, and social performance.				✓
4.10	Processes for evaluating the highest governance body's own performance particularly with regard to economic, environmental, and social performance				✓
	Commitments to External Initiatives
4.11	Explanation of whether and how the precautionary approach or principle is addressed by the Organisation				✓
4.12	Externally developed economic, environmental and social charters and principles, or other initiatives to which the Organisation subscribes or endorses				✓
4.13	Memberships in associations and/or national/international advocacy organisations				✓
	Stakeholder Engagement
4.14	List of stakeholder groups engaged by the Organisation				✓
4.15	Basis for identification and selection of stakeholders with whom to engage				✓
4.16	Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group				✓
4.17	Key topics and concerns raised through stakeholders engagement and how the Organisations responded to them				✓
Standard Disclosures: Part II and III: Management Approach & Performance Indicators
Product and Services Impact
	Management Approach		✓	✓	✓
	Goals and Performance		✓	✓	✓
	Policy		✓	✓	✓
	Organisational Responsibility		✓	✓	✓
	Training and Awareness		✓	✓	✓
	Monitoring and Follow-up		✓	✓	✓
Product and Service Impact Disclosure on Management Approach
	Aspect: Product Portfolio
FS1	Policies with specific environmental and social components applied to business lines.		✓	✓	✓
FS2	Procedures for assessing and screening environmental and social risks in business lines.		✓	✓		✓
FS3	Processes for monitoring clients' implementation of and compliance with environmental and social requirements included in agreements or transactions.		✓	✓		✓
FS4	Process(es) for improving staff competency to implement the environmental and social policies and procedures as applied to business lines.		✓	✓		✓
FS5	Interactions with clients/investees/business partners regarding environmental and social risks and opportunities.		✓	✓		✓
Product and Services Impact Performance Indicators
	Aspect: Product Portfolio
FS6	Percentage of the portfolio for business lines by specific region, size (e.g. micro/SME/large) and by sector.						✓
FS7	Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose.		✓	✓		✓
FS8	Monetary value of products and services designed to deliver a specific environmental benefit for each business line broken down by purpose.		✓	✓		✓
	Aspect: Audit
FS9	Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures.						✓
	Aspect: Active Ownership
FS10	Percentage and number of companies held in the Institution's portfolio with which the reporting organization has interacted on environmental or social issues.						✓
FS11	Percentage of assets subject to positive and negative environmental or social screening.						✓
FS12	Voting polic(ies) applied to environmental or social issues for shares over which the reporting organization holds the right to vote shares or advises on voting.						✓
Economic Dimension of Sustainability
	Management Approach		✓	✓	✓
	Goals and Performance		✓	✓	✓
	Policy		✓	✓	✓
Economic Performance Indicators
	Aspect: Economic Performance
EC1	Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and Governments		✓	✓	✓
EC2	Financial implications and other risks and opportunities for the Organisation's activities due to climate change		✓	✓		✓
EC3	Coverage of the Organisation's defined benefit plan obligations		✓	✓		✓
EC4	Significant financial assistance received from Government		✓	✓		✓
	Aspect: Market Presence
EC5	Range of ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation			✓		✓
EC6	Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation		✓	✓	✓
EC7	Procedures for local hiring and proportion of senior management hired from the local community at locations of significant operation		✓	✓	✓
	Aspect: Indirect Economic Impacts
EC8	Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind or pro bono engagement		✓	✓		✓
EC9	Understanding and describing significant indirect economic impacts, including the extent of impacts						✓
Environmental Dimension of Sustainability
	Management Approach		✓	✓	✓
	Goals and Performance		✓	✓	✓
	Policy		✓	✓	✓
	Organisational Responsibility		✓	✓	✓
	Training and Awareness		✓	✓	✓
	Monitoring and Follow up		✓	✓	✓
Environmental Performance Indicators
	Aspect: Materials
EN1	Materials used by weight or volume						✓
EN2	Percentage of materials used that are recycled input materials						✓
	Aspect: Energy
EN3	Direct energy consumption by primary energy source						✓
EN4	Indirect energy consumption by primary source		✓	✓	✓
EN5	Energy saved due to conservation and efficiency improvements						✓
EN6	Initiatives to provide energy-efficient or renewable energy-based products and services, and reductions in energy requirements as a result of these initiatives		✓	✓	✓
EN7	Initiatives to reduce indirect energy consumption and reductions achieved		✓	✓		✓
	Aspect: Water
EN8	Total water withdrawal by source		✓	✓	✓
EN9	Water sources significantly affected by withdrawal of water						✓
EN10	Percentage and total volume of water recycled and reused						✓
	Aspect: Biodiversity
EN11	Location and size of land owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas		✓	✓	✓
EN12	Description of significant impacts of activities, products, and services on biodiversity in protected areas and areas of high biodiversity value outside protected areas		✓	✓	✓
EN13	Habitats protected or restored		✓	✓	✓
EN14	Strategies, current action and future plans for managing biodiversity		✓	✓	✓
EN15	Number of IUCN Red List Species and National Conservation List Species with habitats in areas affected by operations, by level of extinction risk		✓	✓	✓
	Aspect: Emissions, Effluents and Waste
EN16	Total direct and indirect greenhouse gas emissions by weight						✓
EN17	Other relevant indirect greenhouse gas emissions by weight						✓
EN18	Initiatives to reduce greenhouse gas emissions and reductions achieved						✓
EN19	Emissions of ozone-depleting substances by weight						✓
EN20	NO, SO, and other significant air emissions by type and weight						✓
EN21	Total water discharge by quality and destination						✓
EN22	Total weight of waste by type and disposal method		✓	✓		✓
EN23	Total Number of and Volume of significant spills						✓
EN24	Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, & VIII, and percentage of transported waste shipped internationally						✓
EN25	Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organisation's discharges of water and runoff						✓
	Aspect: Products and Service
EN26	Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation						✓
EN27	Percentage of products sold and their packaging materials that are reclaimed by category						✓
	Aspect: Compliance
EN28	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations		✓	✓	✓
	Aspect: Transport
EN29	Significant environmental impacts of transporting products and other goods and materials used for the Organisation's operations, and transporting members of the workforce						✓
	Aspect: Overall
EN30	Total environmental protection expenditures and investments by type						✓
Social Dimension of Sustainability
Labour Practices and Decent Work Dimension
	Management Approach		✓	✓	✓
	Goals and Performance		✓	✓	✓
	Policy		✓	✓	✓
	Organisational Responsibility		✓	✓	✓
	Training and Awareness		✓	✓	✓
	Monitoring and Follow-up		✓	✓	✓
Labour Practices and Decent Work Performance Indicators
	Aspect: Employment
LA1	Total workforce by employment type, employment contract, and region, broken down by gender		✓	✓
LA2	Total number and rate of new employee hires and employee turnover by age group, gender, and region		✓	✓	✓
LA3	Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operations		✓	✓	✓
LA15	Return to work and retention rates after parental leave, by gender.		✓	✓	✓
	Aspect: Labour/Management Relations
LA4	Percentage of employees covered by collective bargaining agreements		✓	No Unions	✓
LA5	Minimum notice period(s) regarding operational changes, including whether it is specified in collective agreements		✓	✓	✓
	Aspect: Occupational Health and Safety
LA6	Percentage of total workforce represented in formal joint management - worker health and safety committees that help monitor and advice on occupational health and safety programmes		✓	✓		✓
LA7	Rates of injury, occupational diseases, lost days, and absenteeism, and number of work related fatalities by region and by gender		✓	✓		✓
LA8	Education, training, counselling, prevention of diseases, and risk-control programmes in place to assist workforce members, their families, or community members regarding serious diseases		✓	✓	✓
LA9	Health and safety topics covered in formal agreements with trade unions		✓	✓		✓
	Aspect: Training and Education
LA10	Average hours of training per year per employee by gender, and by employee category		✓	✓		✓
LA11	Programmes for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings		✓	✓		✓
LA12	Percentage of employees receiving regular performance and career development reviews by gender		✓	✓	✓
	Aspect: Diversity and Equal Opportunity
LA13	Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity						✓
	Aspect: Equal Remuneration for Women and Men
LA14	Ratio of basic salary and remuneration of women to men by employee category, by significant locations of operation		✓	✓	✓
Human Rights Dimension
	Management Approach		✓	✓	✓
	Goals & Performance		✓	✓	✓
	Policy		✓	✓	✓
	Organisational Risk Assessment		✓	✓	✓
	Impact Assessment		✓	✓	✓
	Organisational Responsibility		✓	✓	✓
	Training and Awareness		✓	✓	✓
	Monitoring, Follow-up & Remediation		✓	✓	✓
Human Rights Performance Indicators
	Aspect: Investment and Procurement Practices
HR1	Percentage and total number of significant investment agreements and contracts that include clauses incorporating human rights concerns, or that have undergone human rights screening						✓
HR2	Percentage of significant suppliers, contractors, and other business partners that have undergone human rights screening, and actions taken						✓
HR3	Total hours of employee training on policies and procedures concerning aspects of human rights that are relevant to operations, including the percentage of employees trained		✓	✓	✓
	Aspect: Non-discrimination
HR4	Total number of incidents of discrimination and actions taken		✓	✓	✓
HR5	Operations and significant suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk, and actions taken to support these rights		✓	✓	✓
	Aspect: Child Labour
HR6	Operations and significant suppliers identified as having significant risk for incidents of child labour and measures taken to contribute to the effective abolition of child labour		✓	✓	✓
	Aspect: Forced and Compulsory Labour
HR7	Operations and significant suppliers identified as having significant risk for incidents of forced or compulsory labour, and measures to contribute to the elimination of all forms of forced or compulsory labour		✓	✓	✓
	Aspect: Security Practices
HR8	Percentage of security personnel trained in the Organisation's policies or procedures concerning aspects of human rights that are relevant to operations		✓	✓	✓
	Aspect: Indigenous Rights
HR9	Total number of incidents of violations involving rights of indigenous people and actions taken		✓	✓	✓
	Aspect: Assessment
HR10	Percentage and total number of operations that have been subject to human rights reviews and/or impact assessments.		✓	✓	✓
	Aspect: Remediation
HR11	Number of grievances related to human rights filed, addressed and resolved through formal grievance mechanisms		✓	✓	✓
Society Dimension
	Management Approach		✓	✓	✓
	Goals and Performance		✓	✓	✓
	Policy		✓	✓	✓
	Organisational Responsibility		✓	✓	✓
	Training and Awareness		✓	✓	✓
	Monitoring, Follow-up and Remediation		✓	✓	✓
Society Performance Indicators
	Aspect: Local Communities
SO1	Percentage of operations with implemented local community engagement, impact assessments, and development programmes		✓	✓	✓
FS13	Access points in low-populated or economically disadvantage areas by type						✓
FS14	Initiatives to improved access to financial services for disadvantaged people		✓	✓		✓
SO9	Operations with significant potential or actual negative impacts on local communities						✓
SO10	Prevention and mitigation measures implemented in operations with significant potential or actual negative impacts on local communities						✓
	Aspect: Corruption
SO2	Percentage and total number of business units analysed for risks related to corruption		✓	✓	✓
SO3	Percentage of employees trained in Organisation's anti-corruption policies and procedures					✓
SO4	Actions taken in response to incidents of corruption		✓	✓	✓
	Aspect: Public Policy
SO5	Public policy positions and participation in public policy development and lobbying		✓	✓	✓
SO6	Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country		✓	✓	✓
	Aspect: Anti-Competitive Behaviour
SO7	Total number of legal actions for anti-competitive behaviour, anti-trust, and monopoly practices and their outcomes		✓	✓	✓
	Aspect: Compliance
SO8	Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations		✓	✓	✓
Product Responsibility Dimension
	Management Approach		✓	✓	✓
	Goals and Performance		✓	✓	✓
	Policy		✓	✓	✓
	Organisational Responsibility		✓	✓	✓
	Training and Awareness		✓	✓	✓
	Monitoring, Follow-up and Remediation		✓	✓	✓
Product Responsibility Performance Indicators
	Aspect: Product and Service Labelling
FS15	Policies for the fair design and sale of financial products and services		✓	✓	✓
	Aspect: Customer Health and Safety
PR1	Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures		✓	✓	✓
PR2	Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services		✓	✓	✓
	Aspect: Products and Service Labelling
PR3	Type of product and service information required by procedures and percentage of significant products and services subject to such information requirements		✓	✓	✓
PR4	Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling by type of outcomes		✓	✓	✓
PR5	Practices related to customer satisfaction, including results of surveys measuring customer satisfaction		✓	✓	✓
	Aspect: Marketing Communications
PR6	Programmes for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship		✓	✓	✓
PR7	Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship by type of outcomes		✓	✓	✓
	Aspect: Customer Privacy
PR8	Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data						✓
PR9	Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services		✓	✓	✓

 

UNGC Principles - GRI Indicators Cross Reference

Issue Areas	GC Principles	Relevant GRI Indicators
Human Rights	Principle 1
	Businesses should support and respect the protection of internationally-proclaimed human rights	EC5, LA4, LA6-LA9, LA14, HR3-HR8, SO5
	Principle 2
	Businesses should make sure that they are not complicit in human rights abuses	HR3-HR8, SO5
Labour	Principle 3
	Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining	LA4, LA5, HR3, HR5, SO5
	Principle 4
	Businesses should uphold the elimination of all forms of forced and compulsory labour	HR 3, HR 7, SO 5
	Principle 5
	Businesses should uphold the effective abolition of child labour	HR 3, HR 6, SO 5
	Principle 6
	Businesses should uphold the elimination of discrimination in respect of employment and occupation	EC7, LA2, LA14, HR3, HR4, SO5
Environment	Principle 7
	Businesses should support a precautionary approach to environmental challenges	EC2, SO5
	Principle 8
	Businesses should undertake initiatives to promote greater environmental responsibility	EN22, EN28
	Principle 9
	Businesses should encourage the development and diffusion of environmentally-friendly technologies	EN 22, SO 5
Anti-Corruption	Principle 10
	Businesses should work against corruption in all its forms, including extortion and bribery	SO2-SO4

* Sector supplement in final version
** performance Indicators may be selected from any finalised Sector Supplement, but 7 of the 10 must be from the original GRI Guidelines
*** Performance Indicators may be selected from any finalised Sector Supplement, but 14 of the 20 must be from the original GRI Guidelines