GRI Content Index: “In accordance” - Core
GENERAL STANDARD DISCLOSURES | ||||||
GRI Indicator | Description | Explanations | External Assurance | |||
Strategy and Analysis |
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G4-1 | Statement from the Chairman | Letter from the Chairman | Yes | |||
Organisation Profile |
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G4-3 | Name of the Organisation | Corporate Information | Yes | |||
G4-4 | Primary Brands, Products and/or Services | Our Business Model | Yes | |||
G4-5 | Location of Organisation’s Head Quarters | Corporate Information | Yes | |||
G4-6 | 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 | Reporting Parameters | Yes | |||
G4-7 | Nature of ownership and legal form | Corporate Governance Corporate Information |
Yes | |||
G4-8 | Markets served | Product Responsibility | Yes | |||
G4-9 | Scale of the Reporting Organisation | Highlights of the Year | Yes | |||
G4-10 | Total workforce by employment type, employment contract and region broken down by gender | Human Resource Management | Yes | |||
G4-11 | Percentage of employees covered by collective bargaining agreements | Human Resource Management | Yes | |||
G4-12 | Organisation’s supply chain | Societal Responsibility | Yes | |||
G4-13 | Significant changes during the reporting period regarding size, structure or ownership | Operational Review by Division | Yes | |||
G4-14 | Explanation of whether and how the precautionary approach or principle is addressed by the organisation | Reporting Parameters | Yes | |||
G4-15 | Externally developed economic, environmental and social charters and principles or other initiatives to which the organisation subscribes or endorses | Material Aspects and Boundaries | Yes | |||
G4-16 | Memberships in associations and/or national/international advocacy organisations | Material Aspects and Boundaries | Yes | |||
Identified Material Aspects and Boundaries |
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G4-17 | Organisation’s entities covered by the report | Reporting Parameters | Yes | |||
G4-18 | Process for Defining Report Content | Material Aspects and Boundaries | Yes | |||
G4-19 | Material Aspects identified for Report Content | Material Aspects and Boundaries | Yes | |||
G4-20 | Aspect Boundary for identified Material Aspects within the organisation | Material Aspects and Boundaries | Yes | |||
G4-21 | Aspect Boundary for identified Material Aspects outside the organisation | Material Aspects and Boundaries | Yes | |||
G4-22 | Explanation of the effect of any restatement of information provided in earlier reports and the reason for such restatement | Material Aspects and Boundaries | Yes | |||
G4-23 | Significant changes from previous reporting periods in the Scope, Aspect boundaries in the Report | Material Aspects and Boundaries | Yes | |||
Stakeholder Engagement |
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G4-24 | List of stakeholder groups engaged by the Organisation | Stakeholder Engagement | Yes | |||
G4-25 | Basis for identification and selection of stakeholders with whom to engage | Stakeholder Engagement | Yes | |||
G4-26 | Approaches to stakeholder engagement, including frequency of engagement by type and by stakeholder group | Stakeholder Engagement | Yes | |||
G4-27 | Key topics and concerns raised through stakeholder engagements and how the Organisation responded to them | Stakeholder Engagement | Yes | |||
Report Profile |
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G4-28 | Reporting period | Reporting Parameters | Yes | |||
G4-29 | Date of most recent previous report | Reporting Parameters | Yes | |||
G4-30 | Reporting cycle | Reporting Parameters | Yes | |||
G4-31 | Contact point for questions regarding the Report or its Contents | Corporate Information | Yes | |||
G4-32 | Compliance with GRI G4 Guidelines, GRI Content Index and the External Assurance Report | Reporting Parameters, Independent Assurance Report to Commercial Bank of Ceylon PLC, Independent Assurance Statement on Non-Financial Reporting | Yes | |||
G4-33 | Policy and current practice with regard to seeking external assurance for the Report | Reporting Parameters | Yes | |||
Governance |
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G4-34 | Governance Structure of the Organisation, including committees under the highest governance body responsible for decision-making on economic, environment and social impacts | Corporate Governance | Yes | |||
G4-35 | Process for delegating authority for economic, environment and social topics from the highest governance body | Corporate Governance | ||||
G4-36 | Whether the organisation has appointed an executive-level position(s) with responsibility for economic, environment and social topics and whether the post holder(s) report directly to the highest governance body | Corporate Governance | ||||
G4-38 | Composition of the highest governance body and its committee | Board Profiles, Corporate Governance | ||||
G4-39 | Indicate whether the Chair of the highest governance body is also an Executive Officer | Corporate Governance | ||||
G4-40 | Process and criteria used for nomination and selection of members to the highest governance body and its committees. | Board Nomination Committee Report | ||||
G4-41 | Processes in place for the highest governing body to ensure conflicts of interests are avoided and managed | Corporate Governance | ||||
G4-51 | The remuneration policies for the highest governance body and senior executive officers and the performance criteria in the remuneration policy related to the economic, environmental and social topics | Board Human Resource and Remuneration Committee Report | ||||
Ethics and Integrity |
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G4-56 | The values, principles, standards and norms of behaviour | Corporate Governance | Yes | |||
G4-57 | The internal and external mechanisms for seeking advice on ethical and lawful behaviour and matters related to organisational integrity. | Corporate Governance | ||||
G4-58 | The internal and external mechanisms for reporting concerns about unethical and unlawful behaviour and matters related to organisational integrity. | Corporate Governance |
SPECIFIC STANDARD DISCLOSURES | |||||||
DMA and Indicators | Material Aspects | Link | Identified Omission(s) |
Reason(s) for Omission(s) |
Explanation for Omission(s) |
External Assurance |
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Category: Economic | |||||||
Material Aspect: | Economic Performance | ||||||
G4 - DMA | Economic Sustainability | Yes | |||||
G4-EC1 | Direct economic value generated, distributed and retained | Economic Sustainability | Yes | ||||
Material Aspect: | Market Presence | ||||||
G4 - DMA | Human Resource Management | Yes | |||||
G4-EC5 | Ratios of standard entry level wage by gender compared to local minimum wage at significant locations of operation | Human Resource Management | Yes | ||||
G4-EC6 | Proportion of senior management hired from the local community at significant locations of operation | Human Resource Management | Yes | ||||
Material Aspect: | Indirect Economic Impact | ||||||
G4 - DMA | Economic Sustainability | Yes | |||||
G4-EC7 | Development and impact of infrastructure investments and services supported | Economic Sustainability | Yes | ||||
Category: Environment | |||||||
Material Aspect: | Energy | ||||||
G4 - DMA | Environmental Responsibility | Yes | |||||
G4-EN6 | Reduction of energy consumption | Environmental Responsibility | Yes | ||||
Material Aspect: | Effluents and Waste | ||||||
G4 - DMA | Environmental Responsibility | Yes | |||||
G4-EN23 | Total weight of waste by type and disposal method | Environmental Responsibility | Yes | ||||
Material Aspect: | Products and Services | ||||||
G4 - DMA | Product Responsibility | Yes | |||||
G4-EN27 | Extent of impact mitigation of environmental impacts of products and services | Product Responsibility | Yes | ||||
Material Aspect: | Supplier Environment Assessment | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-EN32 | Percentage of new suppliers that were screened using environmental criteria | Societal Responsibility | Yes | ||||
Category: Social | |||||||
Sub-Category: Labour Practices and Decent Work | |||||||
Material Aspect: | Employment | ||||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-LA1 | Total number and rate of new employee hires and employee turnover by age group, gender and region | Human Resorce Management | Yes | ||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-LA2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees by significant locations of operation | Human Resorce Management | Yes | ||||
G4-LA3 | Return to work and retention rates after parental leave by gender | Human Resorce Management | Yes | ||||
Material Aspect: | Labour/Management Relations | ||||||
G4 - DMA | Human Resorce Management99 | Yes | |||||
G4-LA4 | Minimum notice periods regarding operational changes, including whether it is specified in collective agreements | Human Resorce Management | Yes | ||||
Material Aspect: | Occupational Health and Safety | ||||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-LA8 | Health and safety topics covered in formal agreements with trade unions | Human Resorce Management | Yes | ||||
Material Aspect: | Training and Education | ||||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-LA9 | Average hours of training per year per employee by gender and by employee category | Human Resorce Management | Yes | ||||
G4-LA10 | Programmes for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings | Human Resorce Management | Yes | ||||
G4-LA11 | Percentage of employees receiving regular performance and career development reviews by gender and employee category | Human Resorce Management | Yes | ||||
Material Aspect: | Diversity and Equal Opportunity | ||||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-LA12 | Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership and other indicators of diversity | Human Resorce Management | Yes | ||||
Material Aspect: | Equal Remuneration for Women and Men | ||||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-LA13 | Ratio of basic salary and remuneration of women to men by employee category by significant locations of operation | Human Resorce Management | Yes | ||||
Material Aspect: | Supplier Assessment for Labour Practices | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-LA14 | Percentage of new suppliers that were screened using labour practices criteria | Societal Responsibility | Yes | ||||
Material Aspect: | Labour Practices and Grievance Mechanisms | ||||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-LA16 | Number of grievances about labour practices filed, addressed and resolved through formal grievance mechanisms | Human Resorce Management | Yes | ||||
Sub-Category: Human Rights | |||||||
Material Aspect: | Non-Discrimination | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-HR3 | Total number of incidents of discrimination and corrective actions taken | Societal Responsibility | Yes | ||||
Material Aspect: | Freedom of Association and Collective Bargaining | ||||||
G4 - DMA | Human Resorce Management | Yes | |||||
G4-HR4 | Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk and measures taken to support these rights | Human Resorce Management | Yes | ||||
Material Aspect: | Child Labour | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-HR5 | Operations and suppliers identified as having significant risk for incidents of child labour and measures taken to contribute to the effective abolition of child labour | Societal Responsibility | Yes | ||||
Material Aspect: | Forced or Compulsory Labour | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-HR6 | Operations and significant suppliers identified as having significant risk of forced or compulsory labour and measures to contribute to the elimination of all forms of forced or compulsory labour | Societal Responsibility | Yes | ||||
Material Aspect: | Supplier Human Rights Assessment | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-HR10 | Percentage of new suppliers that were screened using human rights criteria | Societal Responsibility | Yes | ||||
Material Aspect: | Human Rights Grievance Mechanisms | ||||||
G4 - DMA | Human resource Management | Yes | |||||
G4-HR12 | Number of grievances about human rights impacts filed, addressed and resolved through formal grievance mechanisms | Human resource Management | Yes | ||||
Sub-Category: Society | |||||||
Material Aspect: | Local Communities | ||||||
G4 - DMA | Societal Responsibility, Product Responsibility | Yes | |||||
G4-SO1 | Percentage of operations with implemented local community engagement, impact assessments and development programmes | Societal Responsibility | Yes | ||||
G4-SO2 | Operations with significant actual and potential negative impacts on local communities | Societal Responsibility | Yes | ||||
G4-FS13 | Access points in low-populated or economically disadvantaged areas by type | Product Responsibility | Yes | ||||
G4-FS14 | Initiatives to improved access to financial services for disadvantaged people | Product Responsibility | Yes | ||||
Material Aspect: | Anti-Corruption | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-SO3 | Total number and percentage of operations assessed for risks related to corruption and the significant risks identified | Societal Responsibility | Yes | ||||
G4-SO4 | Communication and training on anti-corruption policies and procedures | Societal Responsibility | Yes | ||||
G4-SO5 | Confirmed incidents of corruption and actions taken | Societal Responsibility | Yes | ||||
Material Aspect: | Compliance | ||||||
G4 - DMA | Corporate Governance | Yes | |||||
G4-SO8 | Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations | Corporate Governance | Yes | ||||
Material Aspect: | Supplier Assessment for Impacts on Society | ||||||
G4 - DMA | Societal Responsibility | Yes | |||||
G4-SO9 | Percentage of new suppliers that were screened using criteria for impacts on society | Societal Responsibility | Yes | ||||
Sub-Category: Product Responsibility | |||||||
Material Aspect: | Product and Service Labelling | ||||||
G4 - DMA | Product Responsibility | Yes | |||||
G4-PR3 | Type of product and service information required by the organisation’s procedures for product and service information and labelling and percentage of significant product and service categories subject to such information requirements | Product Responsibility | Yes | ||||
G4-PR4 | Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labelling by type of outcomes | Corporate Governance | Yes | ||||
G4-PR5 | Results of surveys measuring customer satisfaction | Product Responsibility | Yes | ||||
Material Aspect: | Marketing Communications | ||||||
G4 - DMA | Product Responsibility | Yes | |||||
G4-PR6 | Sale of banned or disputed products | Product Responsibility | Yes | ||||
G4-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 | Corporate Governance | Yes | ||||
Material Aspect: | Customer Privacy | ||||||
G4 - DMA | Product Responsibility | Yes | |||||
G4-PR8 | Total number of substantiated complaints regarding breaches of customer privacy and losses of customer data | Product Responsibility | Yes | ||||
Material Aspect: | Compliance | ||||||
G4 - DMA | Corporate Governance | Yes | |||||
G4-PR9 | Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services | Corporate Governance | Yes | ||||
Material Aspect: | Product Portfolio | ||||||
G4 - DMA | Product Responsibility | Yes | |||||
G4-FS1 | Policies with specific environmental and social components applied to business lines | Product Responsibility | Yes | ||||
G4-FS2 | Procedures for assessing and screening environmental and social risks in business lines | Product Responsibility | Yes | ||||
G4-FS3 | Processes for monitoring clients’ implementation of compliance with environment and social requirements included in the agreements or transactions | Product Responsibility | Yes | ||||
G4-FS4 | Processes for improving staff competency to implement the environmental and social policies and procedures as applied to business lines | Product Responsibility | Yes | ||||
G4-FS5 | Interactions with clients/investees/business partners regarding environmental and social risks and opportunities | Product Responsibility | Yes | ||||
G4-FS6 | Percentage of the portfolio for business lines by specific region, size and by sector | Notes to the Financial Statements | Yes | ||||
G4-FS7 | Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose | Product Responsibility | Yes | ||||
G4-FS8 | Monetary value of products and services designed to deliver a specific environmental benefit for each business line broken down by purpose | Environmental Responsibility | Yes | ||||
G4-FS9 | Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment. | Societal Responsibility | Yes |
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 | EC 5, LA 4, LA9, LA 14, HR 3, SO 5 | |
Principle 2 | ||
Businesses should make sure that they are not complicit in human rights abuses | HR 3, HR 5, HR 6, HR 10, HR 12 | |
Labour | Principle 3 | |
Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining | LA 4, HR 4 | |
Principle 4 | ||
Businesses should uphold the elimination of all forms of forced and compulsory labour | HR 6 | |
Principle 5 | ||
Businesses should uphold the effective abolition of child labour | HR 5 | |
Principle 6 | ||
Businesses should uphold the elimination of discrimination in respect of employment and occupation | HR 3, LA 12, LA 13 | |
Environment | Principle 7 | |
Businesses should support a precautionary approach to environmental challenges | EN 6, EN 23 | |
Principle 8 | ||
Businesses should undertake initiatives to promote greater environmental responsibility | FS 1, FS 5 | |
Principle 9 | ||
Businesses should encourage the development and diffusion of environmentally-friendly technologies | EN 6 | |
Anti-Corruption | Principle 10 | |
Businesses should work against corruption in all its forms, including extortion and bribery | SO 3, SO 4, SO 5 |