Commercial Bank of Ceylon PLC | Annual Report 2025

Our Business Model and the Sustainability Framework are closely integrated, ensuring that our strategic imperatives, value generating activities and outcomes contribute to our overarching purpose and sustainability goals. This linkage allows us to balance economic performance with social and environmental stewardship, creating enduring value for all stakeholders.

INPUTS

Essential resources and capital elements that fuel value-generating activities, driving sustainable growth and long-term value creation. Please refer the Statement of Capital Position for the opening capital position as at January 1, 2025 representing the different capitals accumulated over the past 106 years.

Financial capital

Supports funding and liquidity management

Shareholders’ funds
Borrowings
Customer deposits
Lines of credit
Investment portfolios
Financial covenants

Manufactured capital

Enables physical and digital accessibility for customers

Corporate offices and data centres
Automated Banking Centres
POS terminals and payment gateways
Cloud infrastructure and server networks
Mobile banking applications
Branch refurbishments and eco-friendly buildings
Public goods

Intellectual capital

Drives innovation, competitiveness, and strategic differentiation

Institutionalised knowledge
Brand equity
Data analytics and Business Intelligence tools
Proprietary processes
Risk management models and frameworks
Training modules
Data analytics and Business Intelligence tools
Customer insights and market intelligence

Human capital

Essential for superior customer experience & operational excellence

Talent pipeline, skills development and succession planning
Employee engagement and satisfaction programs
Diversity, equity and inclusion initiatives
Cultural alignment & value-driven behaviour
Occupational health & safety protocols
Equal opportunities

Social & relationship capital

Strengthens social legitimacy and fosters long-term collaboration

Customer trust and loyalty
Supplier and vendor networks
Industry partnerships and affiliations
Advocacy and public policy engagement
Contribution to the Bank’s CSR Trust and its initiatives
Regulator, investor and international partner engagement (standards and expectations)

Natural capital

Minimises environmental footprint through sustainable operations

Renewable energy initiatives
Waste management and recycling programs
Green buildings and eco-friendly construction
Sustainable procurement practices
Biodiversity conservation efforts
Climate transition plan
Environmental & Social Management System (ESMS)

VALUE GENERATING ACTIVITIES

Core and support activities that drive growth, foster positive stakeholder engagement and manage risk, transforming inputs into outputs and outcomes that create sustainable value across all capitals.

STEWARDSHIP

Capital
Management Governance
Structure Funding and
liquidity
management Risk governance
and management

STRATEGIC IMPERATIVES

Sustainable market leadership & growth Pervasive digital transformation Unrivalled customer centricity Talent & culture
excellence ESG integration & responsible banking

STRATEGY

(A comprehensive account of the key activities undertaken throughout the year to create and enhance stakeholder value, contributing to the growth of all capitals, can be found in the Strategic priorities and value creation to and embedding sustainability into operations)

OUTPUTS

The products, services and other deliverables generated through the Bank’s core activities, aimed at meeting stakeholder needs and fostering sustainable value creation.

Loans & advances

Investments

Deposits

Forex products

Digital banking services

Sustainable financing products

Treasury & capital market solutions

Card services

Transactional banking services

Remittance services

Fee-based services

Trade finance solutions

Travel-related services

Advisory services

OUTCOMES

The tangible and intangible value delivered to stakeholders through the Bank’s activities, reflecting sustainable growth across financial, social and environmental dimensions. Please refer to the Statement of Capital Position for the closing capital position as at December 31, 2025, representing the accumulated capitals over the years.

Sustainable Banking

Green & blue financing and sustainable products
Digital financial inclusion
SME and Women entrepreneur support
ESG criteria integration
Affordable and inclusive finance
Financial literacy programmes
Sustainable lending practices
Priority sector inclusion

Responsible Organisation

Employee wellbeing and development
Diversity, equity and inclusion
Innovation-driven culture
Green and safe work place
Ethical business practices
Employee recognition programs
Circular procurement practices
Enhanced Supplier eco-system

Community Engagement

Education and STEM initiatives
Healthcare support
Environmental conservation projects
Volunteerism and community upliftment
Promoting social enterprises
Climate resilience and disaster preparedness
Science led partnerships

Outcomes inform financial performance, risk profile, and access to capital over time.

IMPACTS

High-level, long-term results achieved through sustainable value creation, reflecting the Bank’s positive influence on stakeholders, the financial sector, and the broader economy. Impacts validate the robustness and resilience of the Bank’s business model.