CITIZENS DEVELOPMENT BUSINESS FINANCE PLC
ANNUAL REPORT 2021/22
GRI content index
GRI 102-55
| GRI Standard/ Disclosure |
Disclosure | Comments |
| GRI 101: Foundation 2016 | ||
| General disclosures | ||
| GRI 102: General Disclosures 2016 | ||
| Organisational profile | ||
| Disclosure 102-1 | Name of the organisation | Reporting period and boundary |
| Disclosure 102-2 | Activities brands, products and services | Our product portfolio |
| Disclosure 102-3 | Location of headquarters | Queries |
| Disclosure 102-4 | Location of operations | Our customer touch point map – Online |
| Disclosure 102-5 | Ownership and legal form | Corporate information |
| Disclosure 102-6 | Markets served | Our customer touch point map – Online, Digital transition increasing customer acquisition |
| Disclosure 102-7 | Scale of the organisation | Chief Financial Officer’s analysis |
| Disclosure 102-8 | Information on employees and other workers | CDB team |
| Disclosure 102-9 | Supply chain | Sustainable supply chain – Online |
| Disclosure 102-10 | Significant changes to the organisation and its supply chain | Sustainable supply chain – Online |
| Disclosure 102-11 | Precautionary principle or approach | Precautionary principle |
| Disclosure 102-12 | External initiatives | Society |
| Disclosure 102-13 | Membership of associations | Memberships and associations – Online |
| Strategy | ||
| Disclosure 102-14 | Statement from senior decision-maker | Chairman’s letter |
| Ethics and integrity | ||
| Disclosure 102-16 | Values, principles, standards and norms of behaviour | Who we are |
| Governance | ||
| Disclosure 102-18 | Governance structure | Corporate Governance |
| Disclosure 102-19 | Delegating authority | Corporate Governance |
| Disclosure 102-22 | Composition of the highest governance body and its committees | Corporate Governance |
| Disclosure 102-23 | Chair of the highest governance body | Governance structure |
| Disclosure 102-24 | Nominating and selecting the highest governance body | Report of the Nomination Committee |
| Disclosure 102-25 | Conflicts of interest | Report of the Board Related Party Transactions Review Committee |
| Disclosure 102-35 | Remuneration policies | Remuneration Committee Report |
| Disclosure 102-36 | Process for determining remuneration | Remuneration Committee Report |
| Stakeholder engagement | ||
| Disclosure 102-40 | List of stakeholder groups | Engaging with our stakeholders |
| Disclosure 102-41 | Collective bargaining agreements | Safe working environment |
| Disclosure 102-42 | Identifying and selecting stakeholders | Engaging with our stakeholders |
| Disclosure 102-43 | Approach to stakeholder engagement | Engaging with our stakeholders |
| Disclosure 102-44 | Key topics and concerns raised | Engaging with our stakeholders |
| Disclosure 102-45 | Entities included in the Consolidated Financial Statements | Reporting period and boundary |
| Reporting practice | ||
| Disclosure 102-46 | Define report content and topic boundaries | Annual Report of the Board of Directors 2020/21 |
| Disclosure 102-47 | List of material topics | Annual Report of the Board of Directors 2020/21, Our Management Approach |
| Disclosure 102-48 | Restatements of information | Annual Report of the Board of Directors 2020/21 |
| Disclosure 102-49 | Changes in reporting | Annual Report of the Board of Directors 2020/21 |
| Disclosure 102-50 | Reporting period | Reporting period and boundary |
| Disclosure 102-51 | Date of most recent report | Reporting period and boundary |
| Disclosure 102-52 | Reporting cycle | Reporting period and boundary |
| Disclosure 102-53 | Contact point for questions regarding the report | Queries |
| Disclosure 102-54 | Claims of reporting in accordance with GRI Standards | Key frameworks and compliance |
| Disclosure 102-55 | GRI Content Index | GRI Content Index |
| Disclosure 102-56 | External assurance | Sustainability Assurance report |
| Specific disclosures | ||
| GRI 200: Economic | ||
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Materiality |
| Disclosure 103-2 | The management approach and its components | Materiality |
| Disclosure 103-3 | Evaluation of the management approach | Materiality |
| GRI 201: Economic performance 2016 | ||
| Disclosure 201-1 | Direct economic value generated and distributed | Economic value added statement |
| Disclosure 201-3 | Define benefit plan obligations and other retirement plans | Personnel expenses |
| Disclosure 201-4 | Financial assistance received from Government | No financial assistance received from the Government |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Materiality |
| Disclosure 103-2 | The management approach and its components | Materiality |
| Disclosure 103-3 | Evaluation of the management approach | Materiality |
| GRI 202: Market presence 2016 | ||
| Disclosure 202-1 | Ratios of standard entry level wage by gender compared to local minimum wage | No minimum wage levels |
| Disclosure 202-2 | Proportion of senior management hired form the local community | Talent attraction |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Materiality |
| Disclosure 103-2 | The management approach and its components | Materiality |
| Disclosure 103-3 | Evaluation of the management approach | Materiality |
| GRI 205: Anti corruption 2016 | ||
| Disclosure 205-1 | Operations assessed for risks related to corruption | Compliance Risk |
| Disclosure 205-2 | Communication and training about anti-corruption policies and procedures | Compliance Risk |
| Disclosure 205-3 | Confirmed incidents of corruption and actions taken | Compliance Risk |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 206: Anti-competitive behaviour 2016 | ||
| Disclosure 206-1 | Legal actions for anti-competitive behaviour, anti-trust and monopoly practices | Compliance |
| GRI 300: Environmental | ||
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Environment |
| Disclosure 103-2 | The management approach and its components | Environment |
| Disclosure 103-3 | Evaluation of the management approach | Environment |
| GRI 302 - Energy 2016 | ||
| Disclosure 302-1 | Energy consumption within the organisation | Energy management |
| Disclosure 302-4 | Reduction of energy consumption | Energy management |
| Disclosure 302-5 | Reductions in energy requirements of products and services | Energy management |
| GRI 303 - Water and effluents 2018 | ||
| Disclosure 303-5 | Water consumption | Water management |
| GRI 304 - Bio diversity 2016 | ||
| Disclosure 304-3 | Habitat protected or restored | Conservation of biodiversity through collaborations |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Environment |
| Disclosure 103-2 | The management approach and its components | Environment |
| Disclosure 103-3 | Evaluation of the management approach | Environment |
| GRI 305: Emissions 2016 | ||
| Disclosure 305-1 | Direct (Scope 1) GHG Emissions | Direct emissions |
| Disclosure 305-2 | Energy (Indirect) GHG emissions | Indirect emissions |
| Disclosure 305-3 | Other indirect (Scope 3) emissions | Indirect emissions |
| Disclosure 305-4 | GHG emission intensity | Carbon footprint management at CDB |
| Disclosure 305-5 | Reduction of GHG emissions | Carbon footprint management at CDB |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Environment |
| Disclosure 103-2 | The management approach and its components | Environment |
| Disclosure 103-3 | Evaluation of the management approach | Environment |
| GRI 306: Waste 2020 | ||
| Disclosure 306 - 1 | Waste generated | Waste management |
| Disclosure 306 - 2 | Waste by type and disposal method | Waste management |
| Disclosure 306 - 5 | Water bodies affected by water discharge and/ or run off | Waste management |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Environment |
| Disclosure 103-2 | The management approach and its components | Environment |
| Disclosure 103-3 | Evaluation of the management approach | Environment |
| GRI 307: Environmental compliance 2016 | ||
| Disclosure 307-1 | Non-compliance with environmental laws and regulations | Accelerating sustainable financing |
| GRI 308: Supplier environmental assessment 2016 | ||
| Disclosure 308-1 | New suppliers that were screened using environmental criteria | Sustainable supply chain - Online |
| GRI 400: Social | ||
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team |
| Disclosure 103-2 | The management approach and its components | CDB Team |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team |
| GRI 401: Employment 2016 | ||
| Disclosure 401-1 | New employee hires | Talent attraction |
| Disclosure 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | Rewards compensation and recognition |
| Disclosure 401-3 | Parental leave | Diversity and inclusivity |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team |
| Disclosure 103-2 | The management approach and its components | CDB Team |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team |
| GRI 402: Labour/management relations 2016 | ||
| Disclosure 402-1 | Minimum notice periods regarding operational changes | Team member engagement |
| GRI 403: Occupational health and safety 2018 | ||
| Disclosure 403-2 | Occupational diseases, lost days and absenteeism and number of work related facilities | Safe working environment |
| Disclosure 403-9 | Work related injuries | Safe working environment |
| Disclosure 403-10 | Work related ill health | Safe working environment |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team |
| Disclosure 103-2 | The management approach and its components | CDB Team |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team |
| GRI 404: Training and education 2016 | ||
| Disclosure 404-1 | Average hours of training per year per employee | Learning and development |
| Disclosure 404-2 | Programmes for upgrading employee skills and transition assistance programmes | Learning and development |
| Disclosure 404-3 | Percentage of employees receiving regular performance and career development reviews | Performance management and succession planning |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 405: Diversity and equal opportunity 2016 | ||
| Disclosure 405-1 | Diversity of governance bodies and employees | Diversity and inclusivity |
| Disclosure 405-2 | Ratio of basic salary and remuneration of women to men | View our employee profile - Online |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 406: Non-discrimination 2016 | ||
| Disclosure 406-1 | Incidents of discrimination and corrective actions taken | Diversity and inclusivity |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 407: Freedom of Association and collective bargaining - 2016 | ||
| Disclosure 407-1 | Operations and suppliers in which the right to freedom of association and collective bargaining may be at risk | Safe working environment |
| GRI 408: Child labour 2016 | ||
| Disclosure 408-1 | Operations and suppliers at significant risk for incidents of child labour | Safe working environment |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 409: Forced or compulsory labour 2016 | ||
| Disclosure 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour | Safe working environment, Ensuring a sustainable organisation |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 413: Local communities 2016 | ||
| Disclosure 413-1 | Operations with local community engagement, impact assessments, and development programmes | Society |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 416: Customer health and safety 2016 | ||
| Disclosure 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | Customers – Compliance |
| GRI 417: Marketing and labelling 2016 | ||
| Disclosure 417-2 | Incidents of non-compliance concerning product and service information and labelling | Customers – Compliance |
| Disclosure 417-3 | Incidents of non-compliance concerning marketing communications | Customers – Compliance |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | Customers |
| Disclosure 103-2 | The management approach and its components | Customers |
| Disclosure 103-3 | Evaluation of the management approach | Customers |
| GRI 418: Customer privacy 2016 | ||
| Disclosure 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Customer privacy |
| GRI 103: Management approach 2016 | ||
| Disclosure 103-1 | Explanation of the material topic and its boundary | CDB Team, Society |
| Disclosure 103-2 | The management approach and its components | CDB Team, Society |
| Disclosure 103-3 | Evaluation of the management approach | CDB Team, Society |
| GRI 419: Socio-economic compliance 2016 | ||
| Disclosure 419-1 | Non-compliance with laws and regulations in the social and economic area | Corporate governance disclosures |