Global Reporting Initiative indicators

The Global Reporting Initiative (GRI) is the world's most widely used sustainability reporting framework. The guidelines are for voluntary use by organisations to report on economic, environmental and social aspects of their operations. NIB's Annual Report is carried out in accordance with GRI's framework. The last report, on performance during 2009, was published in April 2010. The table below indicates where the different topics are covered.

Profile
	Vision & strategy
1.1	Statement from the most senior decision maker of the organisation about the relevance of sustainability to the organisation and its strategy	President's review
1.2	Description of key impacts, risks and opportunities	Mandate fulfilment
		Corporate responsibility
	Organisational profile
2.1	Name of the organisation	NIB in brief
2.2	Primary brands, products and services	NIB in brief
2.3	Operational structure	Human resources
2.4	Location of organisation's headquarters	Contact information
2.5	Countries where the organisation operates	Countries of operation
		Note 1
2.6	Nature of ownership and legal form	Governance
		Notes to the financial statements
2.7	Markets served	Lending
2.8	Scale of the reporting organisation	Key figures
		Five-year comparison
		Capital structure
		Human resources
2.9	Significant changes during the reporting period regarding size, structure or ownership	Note 14
2.10	Awards received in the reporting period	-
	Report parameters
3.1	Reporting period	Information about the Annual Report
3.2	Date of most recent previous report (GRI)	GRI indicators
3.3	Reporting cycle	Information about the Annual Report
3.4	Contact point for questions regarding the report	Contact information
3.5	Process for defining report content (material issues, stakeholders, etc.)	-
3.6	Boundary of the report	NIB in brief
3.7	Any specific limitations on the scope or boundary of the report	-
3.8	Basis for reporting that can affect comparability of the report	-
3.9	Data measurement techniques and the bases of calculations	Environment and competitiveness
		Corporate governance
3.10	The effect and reasons of any restatements of information provided in earlier reports	-
3.11	Significant changes from previous reporting periods	Corporate responsibility
3.12	GRI content index	GRI indicators
3.13	Policy and current practice with regard to seeking external assurance for the report	-
	Governance, commitments and engagement
4.1	Governance structure of the organisation	Governance
4.2	Indicate whether the Chair of the Board of Directors is also an executive officer	Governance
4.3	Number of members of the highest governance body that are independent and/or non-executive members	Board of Directors
4.4	Mechanisms for shareholders and employees to provide recommendations or direction to the highest governance body	-
4.5	Linkage between executive compensation and the organisation’s economic, environmental and social performance	Governance
		Note 5
4.6	Avoidance of conflicts of interest	Integrity
4.7	Qualifications of Board of Governors for guiding the organisation's strategy on economic, environmental and social topics	Board of Governors
		Governance
4.8	Codes of conduct	Integrity
4.9	Procedures for overseeing the organisation's identification and management of economic, environmental, and social performance	Governance
4.10	Processes for evaluating the performance of Board of Directors	-
4.11	Addressing precautionary approach	Notes to the Financial statements
		Environmental Policy and Guidelines
4.12	Participation in externally developed initiatives	Lending activity
		Corporate responsibility
4.13	Memberships in associations	Lending activity
4.14	List of stakeholder groups	Transparency and accountability
4.15	Basis for stakeholder identification and selection	Transparency and accountability
4.16	Approaches to stakeholder engagement	Transparency and accountability
4.17	Use of information resulting from stakeholder engagements	Transparency and accountability

Indicators
	Economic
EC1	Economic value generated and distributed	Five-year comparison
		Capital structure
		Proposal by the Board of Directors
		Cash flow statement
		Note 5
EC2	Financial implications and other risks and opportunities due to climate change	Environment and competitiveness
EC3	Coverage of the organisation's defined benefit plan obligations	Note 5
EC4	Significant financial assistance received from government	Capital structure
		Note 5
EC5	Standard entry level wage compared to local minimum wage	-
EC6	Policy, practices and proportion of spending on local suppliers	-
EC7	Procedures and proportion of local hiring, including senior management	Human resources
EC8	Development and impact of infrastructure investments and services	Focus sectors
EC9	Understanding and describing significant indirect economic impacts	Mandate fulfilment
		Corporate responsibility
	Environmental
EN1	Materials used by weight or volume (internal)	Corporate responsibility
EN2	Percentage of materials used that are recycled input materials (internal)	-
EN3	Direct energy consumption (internal)	n/a
EN4	Indirect energy consumption (internal)	Corporate responsibility
EN5	Energy saved due to conservation and efficiency improvements (internal)	-
EN6	Initiatives and results for energy-efficient or renewable energy-based products (internal)	-
EN7	Initiatives to reduce indirect energy consumption (internal)	Corporate responsibility
EN8	Total water withdrawal by source (internal)	Corporate responsibility
EN9	Water sources significantly affected by withdrawal of water (internal)	n/a
EN10	Recycled and reused water (internal)	n/a
EN11	Location and size of land managed in, or adjacent to sensitive areas (internal)	n/a
EN12	Impacts of activities, products and services on biodiversity in sensitive areas	Recent loans
EN13	Habitats protected or restored	n/a
EN14	Strategies, actions and plans for managing impacts on biodiversity	Environment and competitiveness
EN15	List of endangered species with habitats in areas affected by operations	n/a
EN16	Total direct and indirect greenhouse gas emissions	Environment and competitiveness
		Corporate responsibility
EN17	Other relevant indirect greenhouse gas emissions	Environment and competitiveness
EN18	Initiatives to reduce greenhouse gases and reductions achieved	Environment and competitiveness
		Lending activity
		Corporate responsibility
EN19	Emissions of ozone-depleting substances	-
EN20	NOx, SOx and other significant air emissions	Environment and competitiveness
EN21	Total water discharge (internal)	n/a
EN22	Waste by type and disposal method (internal)	Corporate responsibility
EN23	Number and volume of significant spills (internal)	n/a
EN24	Waste deemed hazardous under the terms of the Basel Convention (internal)	n/a
EN25	Influence of waste water on the environment (internal)	n/a
EN26	Initiatives to mitigate environmental impacts of products and services	Mandate, Mission and Impact
		Focus sectors
EN27	Reclaimed products and packaging materials (internal)	n/a
EN28	Monetary fines and non-compliance with environmental laws and regulations (internal)	Corporate responsibility
EN29	Environmental impacts of transport and travel (internal)	Corporate responsibility
EN30	Environmental protection expenditures and investments	Focus sectors
	Social
LA1	Total workforce by employment type, contract and region (internal)	Human resources
LA2	Employee turnover (internal)	Human resources
LA3	Benefits provided only to full-time employees (internal)	Human resources
		Note 5
		Staff Regulations
LA4	Percentage of employees covered by collective bargaining agreements	n/a
LA5	Minimum notice period(s) regarding significant operational changes (internal)	-

LA6	Percentage of workforce represented in health and safety committees (internal)	Statutes for the Cooperation Council
LA7	Rates of injury, accidents, occupational diseases, lost days and absenteeism (internal)	Human resources
LA8	Education, training and risk-control programmes regarding serious diseases (internal)	-
LA9	Trade union agreements on health and safety topics (internal)	n/a
LA10	Hours of training per employee by employee category (internal)	Human resources
LA11	Programmes for skills management and lifelong learning (internal)	Human resources
LA12	Regular performance and career development reviews (internal)	Human resources
LA13	Composition of governance bodies and employees according to gender, age, etc. (internal)	Human resources
		Management Committee
		Board of Directors
		Board of Governors
		Control Committee
LA14	Salary levels of men to women (internal)	-
	Social performance: human rights
HR1	Human rights screening in investments	-
HR2	Human rights screening of suppliers (internal)	-
HR3	Employee training on policies and procedures on human rights (internal)	-
HR4	Number of incidents of discrimination and actions taken (internal)	-
HR5	Actions taken to secure freedom of association	Staff Regulations
HR6	Measures taken to prevent child labour	Corporate responsibility
		Environmental Policy and Guidelines
HR7	Measures taken to contribute to the elimination of forced or compulsory labour	Corporate responsibility
		Environmental Policy and Guidelines
HR8	Training of security personnel concerning aspects of human rights (internal)	n/a
HR9	Violation of rights of indigenous people and actions taken	-
	Social performance: society
SO1	Policy to assess and manage the impacts of operations on communities	Corporate responsibility
		Environmental Policy and Guidelines
SO2	Number of business units analysed for risks related to corruption	-
SO3	Anti-corruption training (internal)	-
SO4	Actions taken in response to incidents of corruption	Integrity
SO5	Public policy positions and lobbying (internal)	-
SO6	Contributions to political parties, politicians and related institutions (internal)	n/a
SO7	Legal actions for anti-competitive behaviour	n/a
SO8	Monetary fines and sanctions for non-compliance with laws and regulations	-
	Social performance: product responsibility
PR1	Responsibility for the life cycle impacts of products and services on health and safety	n/a
PR2	Incidents of non-compliance concerning health and safety impacts	n/a
PR3	Obligations to publish product information	n/a
PR4	Breaches against product and service information and labelling	n/a
PR5	Practices related to customer satisfaction	n/a
PR6	Programmes for adherence to laws and standards related to marketing	n/a
PR7	Incidents of non-compliance with marketing communications	n/a
PR8	Breaches of customer privacy and losses of customer data	n/a

PR9	Significant fines for non-compliance with laws and regulations concerning the provision and use of products and services	n/a

GRI financial services supplement
FS1	Policies with specific environmental and social components applied to business lines	Corporate responsibility
		Environmental Policy and Guidelines
FS2	Procedures for assessing and screening environmental and social risks in business lines	Corporate responsibility
		Environmental Policy and Guidelines
		Mandate, Mission and Impact
FS3	Processes for monitoring clients' implementation of and compliance with environmental and social requirements included in agreements or transactions	Corporate responsibility
		Environmental Policy and Guidelines
		Environmental analysis
FS4	Processes for improving staff competency to implement the environmental and social policies and procedures as applied to business lines	-
FS5	Interactions with clients/investees/business partners regarding environmental and social risks and opportunities	Mandate, Mission and Impact
		Focus sectors
FS6	Percentage of the portfolio for business lines by specific region, size (e.g., micro/SME/large) and by sector	Key figures
		Lending
FS7	Monetary value of products and services designed to deliver a specific social benefit for each business line broken down by purpose	n/a
FS8	Monetary value of products and services designed to deliver a specific environmental benefit for each business line broken down by purpose	Lending
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	Loans agreed 2010
		Recent loans
FS11	Percentage of assets subject to positive and negative environmental or social screening	Mandate fulfilment
FS12	Voting policies applied to environmental or social issues for shares over which the reporting organisation holds the right to vote shares or advises on voting	n/a
FS13	Access points in low-populated or economically disadvantaged areas by type	n/a
FS14	Initiatives to improve access to financial services for disadvantaged people	n/a
FS15	Policies for the fair design and sale of financial products and services	n/a
FS16	Initiatives to enhance financial literacy by type of beneficiary	-

	GRI Core indicator
-	not currently covered by the Bank's reporting
internal	all indicators take into consideration both in-house effects as well as the effect of NIB's lending activities, unless specified to only include in-house effects (marked with "internal")
n/a	not applicable for NIB
Note x	refers to a specific note in the Financial Report 2010

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