Indicator description NIB’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  
G4-3 Name of the organisation
G4-4 Primary brands, products, and services.
G4-5 Location of organization’s headquarters
G4-6 The countries where the organization operates, or that organization has significant operations or that are specifically relevant to the sustainability topics covered in the report
G4-7 Nature of ownership and legal form
G4-8 Markets served
G4-9 Scale of organization
G4-10 Total number of employees by employment contract, region, broken down by gender
G4-11 Percentage of total employees covered by collective bargaining agreements
G4-12 The organization’s supply chain.
G4-13 Significant changes during the reporting period regarding the organization’s size, structure, ownership, or its supply chain
G4-14 Report whether and how the precautionary approach or principle is addressed by the organization
G4-15 Externally developed economic, environmental, and social charters, principles, or other initiatives to which the organization subscribes or which it endorses
G4-16 Memberships of associations (such as industry associations) and national or international advocacy organizations
  Identified material aspects and boundaries  
G4-17 All entities included in the organization’s consolidated financial statements or equivalent documents
G4-18 The process for defining the report content and the aspect boundaries and how the organization has implemented the reporting principles for defining report content
G4-19 All the material aspects identified in the process for defining report content
G4-20, G4-21 For each material aspect, the aspect boundary within the organization and outside the organisation
G4-22 The effect of any restatements of information provided in previous reports, and the reasons for such restatements
G4-23 Significant 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  
G4-28 Reporting period (such as fiscal or calendar year) for information provided
G4-29 Date of most recent previous report (if any)
G4-30 Reporting cycle
G4-31 The contact point for questions regarding the report or its contents
G4-32 Report the ‘in accordance’ option and the GRI Content Index for the chosen option.
G4-33 The organization’s policy and current practice with regard to seeking external assurance for the report
G4-34 Report the governance structure of the organization, including committees of the highest governance body.
  Ethics and intergrity  
G4-56 The organization’s values, principles, standards, and norms of behavior, such as codes of conduct and codes of ethics
G4-57 Internal and external mechanisms for seeking advice on ethical and lawful behavior, and matters related to organizational integrity, such as helplines or advice lines
G4-58 The 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.
  Indicator description NIB’s response
  Aspect: Economic performance  
G4-DMA Management approach
G4-EC1 Direct economic value generated and distributed
G4-EC2 Financial implications and other risks and opportunities for the organization’s activities due to climate change
G4-EC3 Coverage of the organization’s defined benefit plan obligations
G4-EC4 Financial assistance received from government
  Aspect: Indirect economic impact  
G4-DMA Management approach
G4-EC7 Development and impact of infrastructure investments and services supported
G4-EC8 Significant indirect economic impacts, including the extent of impacts
  Aspect: Materials  
G4-DMA Management approach
G4-EN1, G4-EN2 Materials used by weight or volume, Percentage of materials used that are recycled input materials
  Aspect: Energy  
G4-DMA Management approach
G4-EN3 Energy consumption within the organization
G4-EN6 Reduction of energy consumption
  Aspect: Diversity  
G4-DMA Management approach
G4-EN13 Habitats protected or restored
  Aspect: Emissions  
G4-DMA Management approach
G4-EN19 Reduction of greenhouse gas (GHG) emissions
  Aspect: Effluents and waste  
G4-DMA Management approach
G4-EN23 Total weight of waste by type and disposal method
  Aspect: Environmental grievance mechanisms  
G4-DMA Management approach
G4-EN34 Number of grievances about environmental impacts filed, addressed, and resolved through formal grievance mechanisms
  Aspect: Employment  
G4-DMA Management approach
G4-LA1 Total number and rates of new employee hires and employee turnover by age group, gender and region
G4-LA2 Benefits provided to full-time employees that are not provided to temporary or part-time employees, by significant locations of operation
  Aspect: Labor practices  
G4-DMA Management approach
G4-LA4 Minimum notice periods regarding operational changes, including whether these are specified in collective agreements
  Aspect: Occupational health and safety  
G4-DMA Management approach
G4-LA5 Percentage 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-LA6 Type 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-DMA Management approach
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
  Aspect: Labor practices grievance mechanisms  
G4-DMA Management approach
G4-LA16 Number of grievances about labor practices filed, addressed, and resolved through formal grievance mechanisms
  Aspect: Investments  
G4-DMA Management approach
G4-HR1 Total number and percentage of significant investment agreements and contracts that include human rights clauses or that underwent human rights screening
  Aspect: Non-discrimination  
G4-DMA Management approach
G4-HR3 Total number of incidents of discrimination and corrective actions taken
  Aspect: Freedom of association and collective bargaining, child labor, compulsory labor  
G4-DMA Management approach
G4-HR4, HR5, HR6 Operations 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

  Aspect: Local communities and grievance mechanisms for human rights and impacts on society  
G4-DMA Management approach
G4-HR12 Number of grievances about human rights impacts filed, addressed, and resolved through formal grievance mechanisms
G4-SO1 Percentage of operations with implemented local community engagement, impact assessments, and development programs
G4-SO11 Number of grievances about impacts on society filed, addressed, and resolved through formal grievance mechanisms
  Aspect: Anti-corruption  
G4-DMA Management approach
G4-SO3 Total number and percentage of operations asessed for risks related to corruption and the significant risks identified
G4-SO4 Communication and training on anti-corruption policies and procedures
G4-SO5 Confirmed incidents of corruption and actions taken
  Aspect: Financial sector supplement – product portfolio  
  Management approach
FS1 Policies with specific environmental and social components applied to business lines
FS2, FS5 Procedures for assessing and screening environmental and social risks in business lines. Interactions with clients/investees/business partners regarding environmental and social risks and opportunities.
FS3 Processes for monitoring clients’ implementation of and compliance with environmental and social requirements included in agreements or transactions.
FS6 Percentage of the portfolio for business lines by specific region, size (e.g. micro/SME/large) and by sector
FS8 Monetary 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
FS9 Coverage and frequency of audits to assess implementation of environmental and social policies and risk assessment procedures
FS10 Percentage and number of companies held in the institution’s portfolio with which the reporting organisation has interacted on environmental or social issues
FS11 Percentage of assets subject to positive and negative environmental or social screening