GRI index

GENERAL STANDARD DISCLOSURES
Indicator descriptionNIB’s response
Strategy and analysis
G4-1

A statement from the most senior decision-maker of the organization about the relevance of sustainability to the organization and the organization’s strategy for addressing sustainability

G4-2

Description of key impacts, risks, and opportunities.

Organizational profile
G4-3Name of the organisation
G4-4Primary brands, products, and services.
G4-5Location of organization’s headquarters
G4-6The countries where the organization operates, or that organization has significant operations or that are specifically relevant to the sustainability topics covered in the report
G4-7Nature of ownership and legal form
G4-8Markets served
G4-9Scale of organization
G4-10Total number of employees by employment contract, region, broken down by gender
G4-11Percentage of total employees covered by collective bargaining agreements
G4-12The organization’s supply chain.
G4-13Significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain
G4-14Report whether and how the precautionary approach or principle is addressed by the organization
G4-15Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or which it endorses
G4-16Memberships of associations (such as industry associations) and national or international advocacy organizations
Identified material aspects and boundaries
G4-17All entities included in the organization’s consolidated financial statements or equivalent documents
G4-18The process for defining the report content and the aspect boundaries and how the organization has implemented the reporting principles for defining report content
G4-19All the material aspects identified in the process for defining report content
G4-20, G4-21For each material aspect, the aspect boundary within the organization and outside the organisation
G4-22The effect of any restatements of information provided in previous reports, and the reasons for such restatements
G4-23Significant changes from previous reporting periods in the scope and aspect boundaries
Stakeholder engagement
G4-24 A list of stakeholder groups engaged by the organization
G4-25 The basis for identification and selection of stakeholders with whom to engage
G4-26 The organization’s approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group
G4-27 Key topics and concerns that have been raised through stakeholder engagement, and how the organization has responded to those key topics and concerns
Report profile
G4-28Reporting period (such as fiscal or calendar year) for information provided
G4-29Date of most recent previous report (if any)
G4-30Reporting cycle
G4-31The contact point for questions regarding the report or its contents
G4-32Report the ‘in accordance’ option and the GRI Content Index for the chosen option.
G4-33The organization’s policy and current practice with regard to seeking external assurance for the report
Governance
G4-34Report the governance structure of the organization, including committees of the highest governance body.
Ethics and intergrity
G4-56The organization’s values, principles, standards, and norms of behavior, such as codes of conduct and codes of ethics
G4-57Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines
G4-58The internal and external mechanisms for reporting concerns about unethical or unlawful behavior, and matters related to organizational integrity, such as escalation through line management, whistleblowing mechanisms or hotlines.
SPECIFIC STANDARD DISCLOSURES
Indicator descriptionNIB’s response
CATEGORY: ECONOMIC
Aspect: Economic performance
G4-DMAManagement approach
G4-EC1Direct economic value generated and distributed
G4-EC2Financial implications and other risks and opportunities for the organization’s activities due to climate change
G4-EC3Coverage of the organization’s defined benefit plan obligations
G4-EC4Financial assistance received from government
Aspect: Indirect economic impact
G4-DMAManagement approach
G4-EC7Development and impact of infrastructure investments and services supported
G4-EC8Significant indirect economic impacts, including the extent of impacts
CATEGORY: ENVIRONMENTAL
Aspect: Materials
G4-DMAManagement approach
G4-EN1, G4-EN2Materials used by weight or volume, Percentage of materials used that are recycled input materials
Aspect: Energy
G4-DMAManagement approach
G4-EN3Energy consumption within the organization
G4-EN6Reduction of energy consumption
Aspect: Diversity
G4-DMAManagement approach
G4-EN13Habitats protected or restored
Aspect: Emissions
G4-DMAManagement approach
G4-EN19Reduction of greenhouse gas (GHG) emissions
Aspect: Effluents and waste
G4-DMAManagement approach
G4-EN23Total weight of waste by type and disposal method
Aspect: Environmental grievance mechanisms
G4-DMAManagement approach
G4-EN34Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms
CATEGORY: SOCIAL
SUB-CATEGORY: LABOR PRACTICES AND DECENT WORK
Aspect: Employment
G4-DMAManagement approach
G4-LA1Total number and rates of new employee hires and employee turnover by age group, gender and region
G4-LA2Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
Aspect: Labor practices
G4-DMAManagement approach
G4-LA4Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
Aspect: Occupational health and safety
G4-DMAManagement approach
G4-LA5Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and saftey programs
G4-LA6Type of injury and rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities, by region and by gender
Aspect: Training and education
G4-DMA Management approach
G4-LA9 Average hours of training per year per employee by gender, and by employee category
G4-LA10 Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings
G4-LA11 Percentage of employees receiving regular performance and career development reviews, by gender and by employee category
Aspect: Diversity and equal opportunity
G4-DMAManagement approach
G4-LA12Composition of governance bodies and breakdown of employees per employee category according to gender, age group, minority group membership, and other indicators of diversity
Aspect: Labor practices grievance mechanisms
G4-DMAManagement approach
G4-LA16Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms
SUB-CATEGORY: HUMAN RIGHTS
Aspect: Investments
G4-DMAManagement approach
G4-HR1Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
Aspect: Non-discrimination
G4-DMAManagement approach
G4-HR3Total number of incidents of discrimination and corrective actions taken
Aspect: Freedom of association and collective bargaining, child labor, compulsory labor
G4-DMAManagement approach
G4-HR4, HR5, HR6Operations and suppliers identified in which the right to exercise freedom of association and collective bargaining may be violated or at significant risk

Operations and suppliers identified as having significant risk for incidents of child labor or forced and compulsory labor

SUB-CATEGORY: HUMAN RIGHTS, SOCIETY
Aspect: Local communities and grievance mechanisms for human rights and impacts on society
G4-DMAManagement approach
G4-HR12Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms
G4-SO1Percentage of operations with implemented local community engagement, impact assessments, and development programs
G4-SO11Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms
Aspect: Anti-corruption
G4-DMAManagement approach
G4-SO3Total number and percentage of operations asessed for risks related to corruption and the significant risks identified
G4-SO4Communication and training on anti-corruption policies and procedures
G4-SO5Confirmed incidents of corruption and actions taken
Aspect: Financial sector supplement – product portfolio
Management approach
FS1Policies with specific environmental and social components applied to business lines
FS2, FS5Procedures for assessing and screening environmental and social risks in business lines. Interactions with clients/investees/business partners regarding environmental and social risks and opportunities.
FS3Processes for monitoring clients’ implementation of and compliance with environmental and social requirements included in agreements or transactions.
FS6Percentage of the portfolio for business lines by specific region, size (e.g. micro/SME/large) and by sector
FS8Monetary value of products and services designed to deliver a specific environmental benefit for each business line broken down by purpose.
Aspect: Financial sector supplement – audit
Management approach
FS9Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures
FS10Percentage and number of companies held in the institution’s portfolio with which the reporting organisation has interacted on environmental or social issues
FS11Percentage of assets subject to positive and negative environmental or social screening