10b BNG Bank GRI Content Index 2023.pdf

GRI CONTENT INDEX

2023

General disclosures GRI

Disclosure

Location (annual report)

2-1

Organizational details

4.1 Corporate Structure

2-2

Entities included in the organization’s sustainability reporting

7.1 Reporting principles

2-3

Reporting period, frequency and contact point

7.1 Reporting principles Backcover

2-4

Restatements of information

7.1 Reporting principles

2-5

External assurance

8.3 Other information

2-6

Activities, value chain and other business relationships

1.1 Our Road to impact

2-7

Employees

3.1 Employees

2-8

Workers who are not employees

3.1 Employees

2-9

Governance structure and composition

4.1 Corporate Structure 6.2 Composition of the Supervisory Board and Committees

2-10

Nomination and selection of the highest governance body

2-11

Chair of the highest governance body

6.2 Composition of the supervisory Board and Committees

2-12

Role of the highest governance body in overseeing the management of impacts

1.1 Our road to impact 6 Report of the supervisory Board

2-13

Delegation of responsibility for managing impacts

4.1 Corporate Structure

2-14

Role of the highest governance body in sustainability reporting

4.1 Corporate Structure 6.3 Activities of the supervisory board

2-15

Conflicts of interest

6 Report of the Supervisory Board

2-16

Communication of critical concerns

3.3 Compliance

2-17

Collective knowledge of the highest governance body

4.2 composition of the management body and organisation 6.3 Activities of the Supervisory Board

2-18

Evaluation of the performance of the highest governance body

6.3 Activities of the Supervisory Board

2-19

Remuneration policies

3.1 Emplyees 8 Consolidated Financial Statements

Location (website)

https://www.bngbank.nl/ over-bng-bank/statutenbng-bank

Requirement(s) omitted

Reason

Explanation

GRI

Disclosure

Location (annual report)

2-20

Process to determine remuneration

3.1 Employees

2-21

Annual total compensation ratio

3.1 Employees

2-22

Statement on sustainable development strategy

1.1 Our road to impact

2-23

Policy commitments

3.3 Compliance 7.1 Reporting principles

2-24

Embedding policy commitments

3.3 Compliance

2-25

Processes to remediate negative impacts

1.1 Our Road to impact

2-26

Mechanisms for seeking advice and raising concerns

3.3 Compliance

2-27

Compliance with laws and regulations

3.3 Compliance

2-28

Membership associations

4.1 Governance

2-29

Approach to stakeholder engagement

1.1 Our road to impact

2-30

Collective bargaining agreements

3.1 Employees

Location (website)

Requirement(s) omitted

Reason

Explanation

Location (website)

Requirement(s) omitted

Reason

Explanation

Location (website)

Requirement(s) omitted

Reason

Explanation

Material topics GRI

Disclosure

Location (annual report)

3-1

Process to determine material topics

1.1 Our road to impact

3-2

List of material topics

1.1 Our road to impact

Market Leader in the public sector GRI

Disclosure

Location (annual report)

3-3

Management of material topics

1.1 Our road to impact

Own indicator

Lending scoring percentage

1.1 Our road to impact

Own indicator

Funding costs lower than or equal to our peers

1.1 Our road to impact

Sustainability embedded in business operations GRI

Disclosure

Location (annual report)

3-3

Management of material topics

1.1 Our road to impact

Own indicator

Progress on comprehensive sustainability policy

1.1 Our road to impact

Location (website)

Requirement(s) omitted

Reason

Explanation

Location (website)

Requirement(s) omitted

Reason

Explanation

Client Partnership and SDG impact GRI

Disclosure

Location (annual report)

3-3

Management of material topics

1.1 Our road to impact

305-1

Direct (Scope 1) GHG

3.2 CO₂ emissions from business operations 7.1 Reporting principles

305-2

Energy indirect (Scope 2) GHG emissions

1.1 Our road to impact 3.2 CO₂ emissions from business operations 7.1 Reporting principles

305-3

Other indirect (Scope 3) GHG emissions

1.1 Our road to impact 3.2 CO₂ emissions from business operations 7.1 Reporting principles

305-4

GHG emissions intensity

3.2 CO₂ emissions from business operations 7.3 CO₂ emissions associated with the loan portfolio

305-5

Reduction of GHG emissions

1.1 Our road to impact 3.2 CO₂ emissions from business operations 7.3 CO₂ emissions associated with the loan portfolio

305-6

Emissions of ozone-depleting substances (ODS)

Not applicable

305-7

Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions

Not applicabe

Law and regulation GRI

Disclosure

Location (annual report)

3-3

Management of material topics

1.1 Our road to impact

Own indicator

% CDDs completed on time

1.1 Our road to impact

Location (website)

Requirement(s) omitted

Reason

Explanation

Location (website)

Requirement(s) omitted

Reason

Explanation

GRI 3-3e III

Information unavailable/ incomplete

The data necessary to measure this KPI has not been recorded adequately and reliably for the period 2023

Location (website)

Requirement(s) omitted

Reason

Explanation

Location (website)

Requirement(s) omitted

Reason

Explanation

Data quality and security GRI

Disclosure

Location (annual report)

3-3

Management of material topics

1.1 Our road to impact

Own indicator

Process (delivery reliability of IT development)

1.1 Our road to impact

Own indicator

Change (new data fields under governance)

1.1 Our road to impact

Own indicator

Run (number of data platform incidents)

1.1 Our road to impact

Efficient organisation GRI

Disclosure

Location (annual report)

3-3

Management of material topics

1.1 Our road to impact

Own indicator

Management of processes within risk appetite

1.1 Our road to impact

Attracting and retaining talent GRI

Disclosure

Location (annual report)

3-3

Management of material topics

1.1 Our road to impact

Own indicator

Time to hire

1.1 Our road to impact

Own indicator

Regretted Loss

1.1 Our road to impact

BNG Bank BNG Bank N.V. Bordewijklaan 18 2591 XR The Hague P.O. Box 30305 2500 GH The Hague The Netherlands T +31 70 3750 750 communicatie@bngbank.nl bngbank.com