| Colonne 1 | Colonne 2 |
|---|---|
| Statement of use | The ORABANK Group has prepared its report in accordance with the GRI standards for the period from January 1 to December 31, 2022. |
| GRI 1 used | GRI 1: General Principles 2021 |
| Applicable GRI Sector Standard(s) | SASB Commercial banking / SASB Corporate banking and brokerage |
GRI standard / Other source
| Disclosure | Location
| Omission | SASB Commercial banking / SASB Corporate banking
|
Requirement(s) omitted / Reason / Explanation
| ||||
General Disclosures
| ||||
GRI 2: General reporting elements 2021
| 2-1 Organizational details
| |||
2-2 Entities included in the organization’s sustainability reporting
| The Group has listed the entities included in its integrated report and social balance sheet
| |||
2-3 Reporting period, frequency and contact point
| The Group has indicated the reporting period, the frequency and publication date of the report, as well as the point of contact.
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2-4 Restatements of information
| The Group declares that it has no significative modification compared with previous reporting periods.
| |||
2-5 External assurance
| The Group has declared that a compliance audit is carried out by Materiality Reporting.
| |||
2-6 Activities, value chain and other business relationships
| The Group details its activities, products and services, markets served and entities, as well as commercial relationships with partners.
Quantitative information on the Group’s customers in each country of operation is published.
| FN-CB-000.A
Number and value of current and savings accounts by sector: private and small businesses FN-CB-000.B Number and value of loans by sector: private and small businesses and companies FN-CB-240a.3 Number of free retail current accounts provided to previously unbanked or underbanked customers FN-CB-240a.4
Number of participants in financial literacy initiatives for unbanked, underbanked or disadvantaged customers FN-IB-000.A
Number and value of subscriptions, advice and secure transactions FN-IB-000.B
Number and value of investments and proprietary loans by sector FN-IB-000.C
Number and value of market-making transactions in fixed income, equity, foreign exchange, derivatives and commodity products FN-CB-410a.1
Commercial and industrial credit risk, by industry FN-CB-550a.2
Description of approach to integrating results of mandatory and voluntary stress tests into capital adequacy planning, long-term business strategy, and other business activities | ||
2-7 Employees
| FN-IB-510b.1
Number and percentage of covered employees with a record of investment-related investigations, consumer complaints, private civil litigation or other regulatory proceedings | |||
2-8 Workers who are not employees
| ||||
2-9 Governance structure and composition
| The Group describes its governance structure, including the highest governance body responsible for oversight. The composition of the highest governance body and its committees is described qualitatively and quantitatively by executive and non-executive members, independence, mandate of governance body members, competencies, nature of commitments and gender. | |||
2-10 Nomination and selection of the highest governance body
| ||||
2-11 Chair of the highest governance body
| The Group specifies whether the Chairman of the highest governance body is also a senior executive of the organization, and explains his or her function within management.
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2-12 Role of the highest governance body in overseeing the management of impacts
| The Group describes the role of the highest governance body and senior management in developing, approving and updating the organization’s objectives, values or missions, strategies, policies and goals related to sustainable development.
| |||
2-13 Delegation of responsibility for managing impacts
| The Group specifies the delegation of functions within the management body.
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2-14 Role of the highest governance body in sustainability reporting
| The Group declares that senior management has validated the information provided in the integrated report and has set objectives in terms of social contribution.
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2-15 Conflicts of interest
| The Group describes the processes that enable the highest governance body to ensure that conflicts of interest are avoided and mitigated.
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2-16 Communication of critical concerns
| The Group uses a table to describe how critical concerns are communicated to the highest governance body.
| |||
2-17 Collective knowledge of the highest governance body
| The Group describes the training plan to advance the collective knowledge, skills and experience of the highest governance body.
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2-18 Evaluation of the performance of the highest governance body
| The Group describes the process for assessing the performance of the highest governance body in overseeing the management of its impacts, and specifies the frequency of assessments.
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2-19 Remuneration policies
| The Group briefly describes its compensation policies for members of the highest governance body and senior executives.
| FN-IB-550b.1
Percentage of total variable compensation for significant risk-takers (MRT) FN-IB-550b.2
Percentage of variable compensation for significant risk-takers (MRT) on which malus or clawback provisions have been applied FN-IB-550b.3
Discussion of policies relating to the supervision, control and validation of market operators’ pricing for level 3 assets and liabilities | ||
2-20 Process to determine remuneration
| The Group describes the process for designing compensation policies and determining compensation. It also specifies that the opinions of stakeholders (shareholders) concerning compensation validate the determination of compensation.
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2-21 Annual total compensation ratio
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2-22 Statement on sustainable development strategy
| The Chairman and CEO declare the relevance of sustainable development for the Group and the associated strategies.
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2-23 Policy commitments
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2-24 Embedding policy commitment
| The Group describes how it integrates each of its strategic commitments to responsible business conduct into its activities and business relationships.
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2-25 Processes to remediate negative impacts
| The Group describes the commitments it has made to provide or cooperate in remedying the negative impacts it has identified as being at the origin of or to which it has contributed.
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2-26 Mechanisms for seeking advice and raising concerns
| The Group describes in table form the mechanisms by which stakeholders can raise concerns about business conduct.
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2-27 Compliance with laws and regulations
| FN-IB-510b.4
Description of approach to ensuring professional integrity, including duty of care FN-IB-510b.2
Number of mediation and arbitration cases relating to professional integrity, including duty of care, per party | |||
GRI 2: General reporting elements 2021
| 2-28 Membership associations
| The Group indicates the member associations in which it plays an important role.
| ||
2-29 Approach to stakeholder engagement
| The Group explains how stakeholders are identified. A stakeholder map and a table detailing dialogue channels by stakeholder category are published.
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2-30 Collective bargaining agreements
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GRI Standard / Other source
| Disclosure
| Location | Omission | SASB Commercial banking / SASB Corporate banking
|
Requirement(s) omitted/Reason/Explanation
| ||||
Economic performance
| ||||
GRI 3: Material Topics 2021
| 3-1 Process to determine material topics
| |||
3-2 List of material topics
| ||||
Material topics | ||||
GRI 3: Material Topics 2021
| 3-3 Management of material topics
| FN-CB-410a.2
Description of the approach to integrating environmental, social and governance (ESG) factors into credit analysis FN-IB-410a.3
Description of the approach to integrating environmental, social and governance (ESG) factors into commercial banking and brokerage activities | ||
GRI 201: Economic Performance 2016
| 201-1 Direct economic value generated and distributed
| The Group publishes information on : Direct economic value generated: revenues. The Group also publishes the value of community investments. Economic value distributed: operating costs and salaries. | FN-IB-410a.1
Revenues from underwriting, advisory and securitization transactions, including integration of environmental, social and governance (ESG) factors, by industry | |
201-2 Financial implications and other risks and opportunities due to climate change
| The Group specifies the risks and opportunities presented by climate change, which may lead to changes in its operations.
| |||
201-3 Defined benefit plan obligations and other retirement plans
| The Group provides an explanation of the structure of the pension plans offered to employees.
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201-4 Financial assistance received from government
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GRI 202: Market Presence 2016
| 202-1 Ratios of standard entry level wage by gender compared to local minimum wage
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202-2 Proportion of senior management hired from the local community
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GRI 203: Indirect Economic Impacts 2016
| 203-1 Infrastructure investments and services supported
| The Group specifies qualitatively and quantitatively its investments in infrastructure and sponsorship.
| FN-IB-410a.2
Number and total value of investments and loans incorporating environmental, social and governance (ESG) factors, by industry | |
203-2 Significant indirect economic impacts
| The Group provides examples of the indirect economic impact of its initiatives.
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GRI 204: Procurement Practices 2016
| 204-1 Proportion of spending on local suppliers
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GRI 205: Anti-corruption 2016
| 205-1 Operations assessed for risks related to corruption
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205-2 Communication and training about anti-corruption policies and procedures
| The Group specifies the number of employees trained in risk classification. The Group declares that anti-corruption policies and procedures are communicated to all employees. | |||
205-3 Confirmed incidents of corruption and actions taken
| ||||
GRI 206: Anti-competitive Behavior 2016
| 206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices
| FN-CB-510a.1
Total amount of financial losses as a result of legal proceedings associated with fraud, insider trading, antitrust, anti-competitive behavior, market manipulation, professional negligence, or other laws and regulations associated with the financial industry. FN-CB-510a.2
Description of whistleblower policies and procedures. | ||
GRI 207: Tax 2019
| 207-1 Approach to tax
| |||
207-2 Tax governance, control, and risk management
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207-3 Stakeholder engagement and management of concerns related to tax
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207-4 Country-by-country reporting
| ||||
Norme GRI / Autre source | Élément d’information | Localisation | Omission | SASB Banques commerciales / SASB Services bancaires aux entreprises |
Exigence(s) omise(s) / Raison / Explication | ||||
Normes environnementales | ||||
GRI 3 : Approche managériale – 2021 | 3-1 Processus de détermination des sujets importants | |||
3-2 Liste des sujets importants | ||||
Enjeux pertinents | ||||
GRI 3 : Approche managériale – 2021 | 3-3 Gestion des sujets matériels | FN-CB-410a.2 Description de l’approche d’intégration des facteurs environnementaux, sociaux et de gouvernance (ESG) à l’analyse de crédit FN-IB-410a.3 Description de l’approche d’intégration des facteurs environnementaux, sociaux et de gouvernance (ESG) aux activités de services bancaires aux entreprises et courtage | ||
GRI 301 : Matières – 2016 | 301-1 Matières utilisées par poids ou par volume | |||
301-2 Matières recyclées utilisées | ||||
301-3 Produits et matériaux d’emballage valorisés | ||||
GRI 302 : Énergie – 2016 | 302-1 Consommation énergétique au sein de l’organisation | |||
302-2 Consommation énergétique à l’extérieur de l’organisation | ||||
302-3 Intensité énergétique | ||||
302-4 Réduction de la consommation énergétique | ||||
302-5 Réduction des besoins énergétiques des produits et services | ||||
GRI 303 : Eau et effluents – 2018 | 303-1 Interactions avec l’eau en tant que ressource partagée | Le Groupe décrit d’une manière incomplète la façon dont il interagit avec l’eau. | ||
303-2 Gestion des impacts liés aux déversement d’eau | ||||
303-3 Prélèvement d’eau | ||||
303-4 Déversement d’eau | ||||
303-5 Consommation d’eau | ||||
GRI 304 : Biodiversité – 2016 | 304-1 Sites d’activité détenus, loués ou gérés, situés dans ou bordant des zones protégées et des zones riches en biodiversité à l’extérieur des zones protégées | |||
304-2 Impacts significatifs des activités, produits et services sur la biodiversité | ||||
304-3 Habitats protégés ou restaurés | ||||
304-4 Espèces sur la liste rouge de l’UICN et sur la liste de conservation nationale dont les habitats sont situés dans des zones affectées par les opérations | ||||
GRI 305 : Émissions – 2016 | 305-1 Émissions directes de GES (champ d’application 1) | |||
305-2 Émissions indirectes de GES (champ d’application 2) | ||||
305-3 Autres émissions indirectes de GES (champ d’application 3) | ||||
305-4 Intensité des émissions de GES | ||||
305-5 Réduction des émissions de GES | ||||
305-6 Émissions de substances appauvrissant la couche d’ozone (SAO) | ||||
305-7 Émissions d’oxydes d’azote (NOX), d’oxydes de soufre (SOX) et autres émissions atmosphériques significatives | ||||
GRI 306 : Effluents et déchets – 2020 | 306-1 Génération de déchets et impacts significatifs liés aux déchets | Le Groupe mentionne la source des déchets. | ||
306-2 Gestion des impacts significatifs liés aux déchets | Le Groupe fournit quelques informations sur les mesures prises pour gérer les impacts importants des déchets produits. | |||
306-3 Déchets générés | ||||
306-4 Déchets non destinés à lʼélimination | ||||
306-5 Déchets destinés à lʼélimination | ||||
GRI 307 : Conformité environnementale – 2016 | 307-1 Non-conformité à la législation et à la réglementation environnementales | |||
GRI 308 : Évaluation environnementale des fournisseurs – 2016 | 308-1 Nouveaux fournisseurs analysés avec des critères environnementaux | |||
308-2 Impacts environnementaux négatifs sur la chaîne d’approvisionnement et mesures prises | ||||
GRI Standard / Other source
| Disclosure
| Location | Omission | SASB Commercial banking / SASB Corporate banking
|
Requirement(s) omitted/Reason/Explanation
| ||||
Social standards
| ||||
GRI 3: Material Topics 2021
| 3-1 Process to determine material topics
| |||
3-2 List of material topics
| ||||
Material topics
| ||||
GRI 3: Material Topics 2021
| 3-3 Management of material topics
| FN-CB-410a.2
Description of the approach to integrating environmental, social and governance (ESG) factors into credit analysis FN-IB-410a.3
Description of the approach to integrating environmental, social and governance (ESG) factors into commercial banking and brokerage activities | ||
GRI 401: Employment 2016
| 401-1 New employee hires and employee turnover
| The Group specifies the total number and rate of new hires and staff turnover during the reference period.
| ||
401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees
| The Group describes the benefits granted to its employees.
| |||
401-3 Parental leave
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GRI 402: Labor/Management Relations 2016
| 402-1 Minimum notice periods regarding operational changes
| |||
GRI 403: Occupational Health and Safety 2018
| 403-1 Occupational health and safety management system
| The Group declares and provides a description of its occupational health and safety management system.
| ||
403-2 Hazard identification, risk assessment, and incident investigation
| The Group provides a description of the processes used to identify work-related hazards and assess risks on a regular, non-routine basis. It also provides a description of the processes by which workers can report work-related hazards and unsafe situations.
| |||
403-3 Occupational health services
| The Group describes the functions of occupational health services that contribute to the identification and elimination of hazards and the minimization of risks.
| |||
403-4 Worker participation, consultation, and communication on occupational health and safety
| The Group describes the process of employee participation and consultation, notably through meetings to develop and implement the occupational health and safety management system.
| |||
403-5 Worker training on occupational health and safety
| The Group organizes training for members on health and safety at work.
| |||
403-6 Promotion of worker health
| The Group describes all the health promotion services and programs offered to workers.
| |||
403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships
| The Group describes its approach to preventing and mitigating adverse effects on the occupational health and safety of workers directly related to its activities.
| |||
403-8 Workers covered by an occupational health and safety management system
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403-9 Work-related injuries
| The Group specifies the number of recordable work-related serious injuries and the types of work-related injuries.
| |||
403-10 Work-related ill health
| ||||
GRI 404: Training and Education 2016
| 404-1 Average hours of training per year per employee
| The Group specifies the average number of hours of training attended by employees.
| ||
404-2 Programs for upgrading employee skills and transition assistance programs
| The Group specifies the average number of hours of training attended by employees. | |||
404-3 Percentage of employees receiving regular performance and career development reviews
| The Group specifies the percentage of employees who have received an annual appraisal.
| |||
GRI 405: Diversity and Equal Opportunity 2016
| 405-1 Diversity of governance bodies and employees
| The Group presents the percentage of people in governing bodies and employees by gender.
| FN-IB-330a.1
Percentage representation of gender and racial/ethnic groups for management non-executive management professionals and all other employees | |
405-2 Ratio of basic salary and remuneration of women to men
| ||||
GRI 406 : Lutte contre la discrimination – 2016
| 406-1 Incidents of discrimination and corrective actions taken
| The Group declares that it has no cases of discrimination and describes the measures applied to continue the fight against discrimination.
| ||
GRI 407: Freedom of Association and Collective Bargaining 2016
| 407-1 Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk
| |||
GRI 408: Child Labor 2016
| 408-1 Operations and suppliers at significant risk for incidents of child labor
| |||
GRI 409: Forced or Compulsory Labor 2016
| 409-1 Operations and suppliers at significant risk for incidents of forced or compulsory labor
| |||
GRI 410: Security Practices 2016
| 410-1 Security personnel trained in human rights policies or procedures
| |||
GRI 411: Rights of Indigenous Peoples 2016
| 411-1 Incidents of violations involving rights of indigenous peoples
| |||
GRI 413: Local Communities 2016
| 413-1 Operations with local community engagement, impact assessments, and development programs
| The Group specifies the percentage of operations with implementation of community engagement programs. The Group describes any local community programs based on their needs. | FN-CB-240a.1
Number and amount of outstanding loans eligible for programs to promote community and small business development. FN-CB-240a.2
Number and amount of delinquent and non-accrual loans eligible for programs to promote community and small business development. | |
413-2 Operations with significant actual and potential negative impacts on local communities
| ||||
GRI 414: Supplier Social Assessment 2016
| 414-1 New suppliers that were screened using social criteria
| |||
414-2 Negative social impacts in the supply chain and actions taken
| ||||
GRI 415: Public Policy 2016
| 415-1 Political contributions
| |||
GRI 416: Customer Health and Safety 2016
| 416-1 Assessment of the health and safety impacts of product and service categories
| |||
416-2 Incidents of non-compliance concerning the health and safety impacts of products and services
| ||||
GRI 417: Marketing and Labeling 2016
| 417-1 Requirements for product and service information and labeling
| |||
417-2 Incidents of non-compliance concerning product and service information and labeling
| ||||
417-3 Incidents of non-compliance concerning marketing communications
| ||||
GRI 418: Customer Privacy 2016
| 418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data
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