Commercial Bank of Ceylon PLC

Annual Report 2018

Annex 5: Materiality Mapping

Topic Boundary Materiality
Internal External  
Topic Significance to Bank’s
Sri Lanka Bangladesh Customers Communities Suppliers To the Bank To the
GRI 200: Economic
201 Economic performance High High High
202 Market presence High Moderate Moderate
203 Indirect economic impacts Moderate High Moderate
204 Procurement practices Moderate Moderate Moderate
205 Anti-corruption High High High
206 Anti-competitive behaviour Low
GRI 300: Environmental
301 Materials Moderate Moderate Low
302 Energy Moderate High Moderate
303 Water Low
304 Biodiversity Low
305 Emissions Moderate Moderate High
306 Effluents and waste Moderate Low Moderate
307 Environmental compliance Low
308 Supplier environmental assessment Moderate Moderate Low
GRI 400: Social
401 Employment High High High
402 Labour/management relations High Moderate Moderate
403 Occupational health and safety Moderate Moderate Moderate
404 Training and education High High High
405 Diversity and equal opportunity High Moderate High
406 Non-discrimination High Moderate High
407 Freedom of association and collective bargaining High Moderate High
408 Child labour Moderate Low Moderate
409 Forced or compulsory labour Moderate Low Moderate
410 Security practices Moderate Moderate Low
411 Rights of indigenous people Low
412 Human rights assessment High Moderate Moderate
413 Local communities Moderate Moderate Moderate
414 Supplier social assessment Moderate Moderate Low
415 Public policy Low
416 Customer health and safety Low
417 Marketing and labelling High Moderate Moderate
418 Customer privacy High High High
419 Socio-economic compliance High Moderate Moderate
Other Topics
Risk management and business continuity High High High
Digitalisation and channel migration High High High
Bank’s CSR activities Moderate Moderate Moderate