| Topic Boundary | Materiality | |||||||
| Internal | External | |||||||
| Topic | Significance to Bank’s Operations |
Sri Lanka | Bangladesh | Customers | Communities | Suppliers | To the Bank | To the Stakeholder |
| 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 | |||||