GRI Content Index - 2022 Integrated reporting

GRI Index

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 A stable shareholder base (Profile)
	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. Modiﬁcations to reporting compared with the previous year (Reporting protocole) Contact (Reporting protocole)
	2-4 Restatements of information	The Group declares that it has no signiﬁcative modiﬁcation compared with previous reporting periods. Modiﬁcations to reporting compared with the previous year (Reporting protocole)
	2-5 External assurance	The Group has declared that a compliance audit is carried out by Materiality Reporting. External verifiﬁcation of compliance principles applied (Reporting Protocol)
	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. A broader range of banking products and services (Profile) Growing together, and for Africa (Vision and values) Stakeholders Commitment		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	Working conditions Indicators		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	Indicators
	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. Governance principles
	2-10 Nomination and selection of the highest governance body	Appointment of members (Governance principles)
	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. Governance Principles
	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. Governance Principles
	2-13 Delegation of responsibility for managing impacts	The Group specifies the delegation of functions within the management body. Governance Principles
	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. Governance Principles
	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. Consolidating participatory, transparent and accountable governance
	2-16 Communication of critical concerns	The Group uses a table to describe how critical concerns are communicated to the highest governance body. Our stakeholder involvement plan (Materiality and stakeholders) Indicators
	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. Continuing education (Governance principles)
	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. Assessment of the Board of Directors (Governance principles)
	2-19 Remuneration policies	The Group briefly describes its compensation policies for members of the highest governance body and senior executives. Compensation of governing bodies (Governance principles)		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. Compensation of governing bodies (Governance principles)
	2-21 Annual total compensation ratio
	2-22 Statement on sustainable development strategy	The Chairman and CEO declare the relevance of sustainable development for the Group and the associated strategies. Crossed perspectives
	2-23 Policy commitments
	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. Ethics and deontology Support for external international initiatives (CSR standards)
	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. Ethics and deontology Commitments
	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. Ethics and deontology Our stakeholder involvement plan (Materiality and stakeholders)
	2-27 Compliance with laws and regulations	Indicators		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
	2-28 Membership associations	The Group indicates the member associations in which it plays an important role. Our regional solidarity initiatives
	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. Identiﬁcation and criticality of our stakeholders (Materiality and stakeholders) Stakeholder mapping (Materiality and stakeholders) Listening to our stakeholders (Materiality and stakeholders)
	2-30 Collective bargaining agreements	Indicators

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	Materiality and stakeholders
GRI 3: Material Topics 2021	3-2 List of material topics	Our materiality matrix (Materiality and stakeholders)
Material topics
GRI 3: Material Topics 2021	3-3 Management of material topics	Commitments		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. Contribute to Africa’s economic and social development Indicators		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. Promoting green growth in Africa
	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. Retirement benefits (Offering attractive and motivating working conditions)
	201-4 Financial assistance received from government	Indicators
GRI 202: Market Presence 2016	202-1 Ratios of standard entry level wage by gender compared to local minimum wage	Indicators
GRI 202: Market Presence 2016	202-2 Proportion of senior management hired from the local community	Indicators
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. Contribute to Africa’s economic and social development Our regional solidarity initiatives		FN-IB-410a.2 Number and total value of investments and loans incorporating environmental, social and governance (ESG) factors, by industry
GRI 203: Indirect Economic Impacts 2016	203-2 Significant indirect economic impacts	The Group provides examples of the indirect economic impact of its initiatives. Contribute to Africa’s economic and social development Inclusive digitalization (economic and social inclusion in our digital offerings)
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	Indicators
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	Indicators
	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. Ethics and deontology	Indicateurs
	205-3 Confirmed incidents of corruption and actions taken	Indicators
GRI 206: Anti-competitive Behavior 2016	206-1 Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Indicators		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
	207-3 Stakeholder engagement and management of concerns related to tax
	207-4 Country-by-country reporting

GRI Standard / Other source	Disclosure	Location	Omission	SASB Commercial banking / SASB Corporate banking
			Requirement(s) omitted/Reason/Explanation
Environmental standards
GRI 3: Material Topics 2021	3-1 Process to determine material topics	Materiality and stakeholders
GRI 3: Material Topics 2021	3-2 List of material topics	Our materiality matrix (Materiality and stakeholders)
Enjeux pertinents
GRI 3: Material Topics 2021	3-3 Management of material topics	Commitments		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 301: Materials 2016	301-1 Materials used by weight or volume	Indicators
	301-2 Recycled input materials used	Indicators
	301-3 Reclaimed products and their packaging materials	Indicators
GRI 302: Energy 2016	302-1 Energy consumption within the organization	Indicators
	302-2 Energy consumption outside of the organization	Indicators
	302-3 Energy intensity	Indicators
	302-4 Reduction of energy consumption	Indicators
	302-5 Reductions in energy requirements of products and services	Indicators
GRI 303: Water and Effluents 2018	303-1 Interactions with water as a shared resource	The Group’s description of how it interacts with water is incomplete. Improving the Group’s environmental performance
	303-2 Management of water discharge-related impacts
	303-3 Water withdrawal	Indicators
	303-4 Water discharge	Indicators
	303-5 Water consumption	Indicators
GRI 304: Biodiversity 2016	304-1 Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas
	304-2 Significant impacts of activities, products and services on biodiversity
	304-3 Habitats protected or restored
	304-4 IUCN Red List species and national conservation list species with habitats in areas affected by operations	Indicators
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	Evaluate greenhouse gas emissions (Improve the Group’s environmental performance)
	305-2 Energy indirect (Scope 2) GHG emissions	Evaluate greenhouse gas emissions (Improve the Group’s environmental performance)
	305-3 Other indirect (Scope 3) GHG emissions	Evaluate greenhouse gas emissions (Improve the Group’s environmental performance)
	305-4 GHG emissions intensity	Evaluate greenhouse gas emissions (Improve the Group’s environmental performance)
	305-5 Reduction of GHG emissions	Reduce CO2 emissions (Improve the Group’s environmental performance)
	305-6 Emissions of ozone-depleting substances (ODS)
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions
GRI 306: Waste 2020
	306-1 Waste generation and significant waste-related impacts	The Group mentions the source of waste. Improving the Group’s environmental performance
	306-2 Management of significant waste-related impacts	The Group provides some information on the measures taken to manage the significant impact of the waste it produces. Improving the Group’s environmental performance
	306-3 Waste generated	Indicators
	306-4 Waste diverted from disposal	Indicators
	306-5 Waste directed to disposal	Indicators
GRI 308: Supplier Environmental Assessment 2016	308-1 New suppliers that were screened using environmental criteria	Indicators
	308-2 Negative environmental impacts in the supply chain and actions taken	Indicators

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	Materiality and stakeholders
GRI 3: Material Topics 2021	3-2 List of material topics	Our materiality matrix (Materiality and stakeholders)
Material topics
GRI 3: Material Topics 2021	3-3 Management of material topics	Commitments		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. Staff numbers and turnover (Offer attractive and motivating working conditions) Indicators
	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. Benefits in terms of financial assistance (Offering attractive and motivating working conditions) Retirement benefits (Offering attractive and motivating working conditions) Social benefits (offering attractive and motivating working conditions)
	401-3 Parental leave	Indicators
GRI 402: Labor/Management Relations 2016	402-1 Minimum notice periods regarding operational changes	Indicators
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. Occupational health and safety system (Offer attractive and motivating working conditions) Health costs (Offering attractive and motivating working conditions)
	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. Occupational health and safety system (Offer attractive and motivating working conditions)
	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. Occupational health and safety system (Offer attractive and motivating working conditions)
	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. Occupational health and safety system (Offer attractive and motivating working conditions)
	403-5 Worker training on occupational health and safety	The Group organizes training for members on health and safety at work. Occupational health and safety system (Offer attractive and motivating working conditions)
	403-6 Promotion of worker health	The Group describes all the health promotion services and programs offered to workers. Occupational health and safety system (Offer attractive and motivating working conditions)
	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. Prevention of staff exposed to stress (Offer attractive and motivating working conditions) Occupational health and safety system (Offer attractive and motivating working conditions)
	403-8 Workers covered by an occupational health and safety management system	Indicators
	403-9 Work-related injuries	The Group specifies the number of recordable work-related serious injuries and the types of work-related injuries. Illness (Offer attractive and motivating working conditions) Indicators
	403-10 Work-related ill health	Indicators
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. CSR training in the business lines (CSR guidelines) Indicators
	404-2 Programs for upgrading employee skills and transition assistance programs	The Group specifies the average number of hours of training attended by employees. Our e-learning course on CSR (Vision and Value) Career management (Supporting and developing human capital) Indicators
	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. Strategic roadmap Indicators
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. Board of Directors (Governance principles) Guaranteeing a representative company and equal opportunities Indicators		FN-IB-330a.1 Percentage representation of gender and racial/ethnic groups for management non-executive management professionals and all other employees
GRI 405: Diversity and Equal Opportunity 2016	405-2 Ratio of basic salary and remuneration of women to men	Indicators
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. Guaranteeing a representative company and equal opportunities
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	Indicators
GRI 411: Rights of Indigenous Peoples 2016	411-1 Incidents of violations involving rights of indigenous peoples	Indicators
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. Our regional solidarity initiatives		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.
GRI 413: Local Communities 2016	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	Indicators
GRI 414: Supplier Social Assessment 2016	414-2 Negative social impacts in the supply chain and actions taken	Indicators
GRI 415: Public Policy 2016	415-1 Political contributions	Indicators
GRI 416: Customer Health and Safety 2016	416-1 Assessment of the health and safety impacts of product and service categories	Indicators
GRI 416: Customer Health and Safety 2016	416-2 Incidents of non-compliance concerning the health and safety impacts of products and services	Indicators
GRI 417: Marketing and Labeling 2016	417-1 Requirements for product and service information and labeling	Indicators
	417-2 Incidents of non-compliance concerning product and service information and labeling	Indicators
	417-3 Incidents of non-compliance concerning marketing communications	Indicators
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	Indicators