Annex 4: GRI content index

Statement of use: Commercial Bank of Ceylon PLC has reported in reference with the GRI Standards for the period January 01, 2025 to December 31, 2025.
GRI 1 used: GRI 1: Foundation 2021

Gri Standard/ Other source	Disclosure	Location		Omission
		Page No.	Report commentary title	Requirement(s) omitted	Reason	Explanation
General disclosures
GRI 2: General Disclosures 2021	2-1 Organisational details	Inner back cover	Corporate Information
		12 and 13	About Commercial Bank of Ceylon PLC
	2-2 Entities included in the organisation’s sustainability reporting	7	Introducing our 57th Annual Report – “Reporting period, boundary, and scope”
	2-3 Reporting period, frequency and contact point	7	Introducing our 57th Annual Report – “Reporting period, boundary, and scope”
		10	Introducing our 57th Annual Report – “Your feedback matters”
	2-4 Restatements of information	7	Introducing our 57th Annual Report – “Reporting period, boundary, and scope”
	2-5 External assurance	4	Annual Report of the Board of Directors – “Integrated reporting and strategic focus”, “Board’s Responsibility“ , “External Assurances”
		7	Introducing our 57th Annual Report – “Integrated reporting framework and standards”
		532 to 536	Annex 7 – Independent Assurance Reports
	2-6 Activities, value chain and other business relationships	11 to 13	About Commercial Bank of Ceylon PLC
		66 and 67	Our Business Model for Sustainable Value Creation
		123	Sustainable Supply Chain
	2-7 Employees	117	Table 16: Employees by Type and Gender – Bank
	2-8 Workers who are not employees	117	Table 16: Employees by Type and Gender – Bank
	2-9 Governance structure and composition	216 to 232	Annual Corporate Governance report
	(a) Governance structure
	(b) List of Board Committees
	(c) Composition of the Board
	2-10 Nomination and selection of the highest governance body	225	Appointments and retirements/ resignations of Directors (Principle A.7)
		226	Re-election/election of Directors (Principles A.8 and A.9.3)
		241 to 243	Report of the Board ominations and Governance Committee
	2-11 Chair of the highest governance body	222	Segregation of roles and responsibilities of Chairman and Chief Executive Officer (Principles A.2 and A.3)
	2-12 Role of the highest governance body in overseeing the management of impacts	216 to 232	Annual Corporate Governance Report
		222	Roles, responsibilities (Principles A.1.2, A.1.5, D.2) Board oversight of risk management (Principle D.2)
		222	Segregation of roles and responsibilities of Chairman and Chief Executive Officer (Principles A.2 and A.3)
		230	Shareholder engagement and voting (Principles C.1, C.2, E, and F)
	2-13 Delegation of responsibility for managing impacts	221	Figure – 62 Governance structure
		227	Corporate Management, EMC and Other Management Committees
		218	Corporate governance at the Bank at a glance (Principle D)
	2-14 Role of the highest governance body in sustainability reporting	231	Sustainability governance: ESG oversight and value creation
		58	Integrating material matters into strategy and governance
		78	Bank’s Sustainability Framework
		147	Executive Sustainability Committee (ESC)
		222	Roles, responsibilities (Principles A.1.2, A.1.5, D.2) and Board oversight of risk management (Principles D.2 )
	2-15 Conflicts of interest	226	Conflicts of interest and related party transactions (Principle D.5, D.6.1)
		246 and 247	Report of the Board Related Party Transactions Review Committee
		271 and 272	Directors’ Interest in Contracts with the Bank
		430 to 435	Note 62 – Related party disclosures
	2-16 Communication of critical concerns	224	Board processes and meetings (Principles A.1.1, A.1.3, A.1.5, A.1.6)
		229	Whistleblowing (Principle D.6.4)
	2-17 Collective knowledge of the highest governance body	222	Board balance and diversity (Principles A.1, A.4, A.5.1)
		223	Board of Directors’ industry/ background experience
		226	Induction and training of Directors (Principle A.1.8)
	2-18 Evaluation of the performance of the highest governance body	227	Board and Committee evaluations (Principle A.9)
	2-19 Remuneration policies	228	Directors’ and Executive remuneration (Principles A.10, B.1, B.2, and B.3)
		244 and 245	Report of the Board Human Resources and Remuneration Committee
	2-20 Process to determine remuneration	228	Directors’ and executive remuneration (Principles A.10, B.1, B.2, and B.3)
		244 and 245	Report of the Board Human Resources and Remuneration Committee
	2-21 Annual total compensation ratio			2-21	Confidentiality constraints	Industry does not disclose this information due to confidentiality reasons.
	2-22 Statement on sustainable development strategy	26 to 28	Leadership and their perspectives – Chairman’s message
	2-23 Policy commitments	4 and 5	Annual Report of the Board of Directors
		106 to 125	Responsible Organisation
		126 to 139	Community Engagement
		277	Integrated Risk Management Framework
	2-24 Embedding policy commitments	106 to 125	Responsible Organisation
		126 to 139	Community Engagement
		279	Risk appetite, risk profile and monitoring
		282	Managing principle risks
	2-25 Processes to remediate negative impacts	58	Integrating material matters into strategy and governance
		228 and 229	Code of Ethics, Whistleblowing, Anti-bribery and Anti-corruption and Group Conduct Risk Management Policy Framework
		275	Governance, accountability and risk culture
	2-26 Mechanisms for seeking advice and raising concerns	229	Whistleblowing (Principle D.6.4)
		473	Annex 1.1: 3 (1) (e) Communication with all stakeholders
	2-27 Compliance with laws and regulations	4 to 5	Annual Report of the Board of Directors
2-28 Membership associations	78	Bank’s Sustainability Framework
2-29 Approach to stakeholder engagement	54 to 57	Stakeholder engagement
2-30 Collective bargaining agreements	57	Stakeholder engagement – “Employees”
Material topics GRI 3: Material Topics 2021
	3-1 Process to determine material topics	58 to 65	Material Matters
	3-2 List of material topics	60 to 65	Material Matters – holistic view
	3-3 Management of material topics	60 to 65	Material Matters – holistic view
Economic performance
GRI 201: Economic Performance 2016	201-1 Direct economic value generated and distributed	528	Annex 5: Our Sustainability Footprint
	201-2 Financial implications and other risks and opportunities due to climate change	109	Climate Position Statement of Commercial Bank of Ceylon PLC
	201-3 Defined benefit plan obligations and other retirement plans	406	Note 48.3 to the Financial Statements –Unfunded pension scheme
		408	Note 48.5 to the Financial Statements –Employee retirement benefit
	201-4 Financial assistance received from Government	The Bank did not receive financial assistance from the Government during the year under review.
Indirect economic impacts
GRI 203: Indirect Economic Impacts 2016	203-1 Infrastructure investments and services supported	126 to 139	Community Engagement
	203-2 Significant indirect economic impacts	90 to 99	Financial Inclusion
Anti-corruption
GRI 205: Anti-corruption 2016	205-1 Operations assessed for risks related to corruption	114	Anti-bribery and Anti-corruption
	205-2 Communication and training about anti-corruption policies and procedures	114	Anti-Bribery and Anti-Corruption Policy Training Coverage
		229	Anti-bribery and Anti-corruption (Principle D.6.1)
	205-3 Confirmed incidents of corruption and actions taken	The Bank did not come across incidents of corruption during the year 2025
Anti-competitive behaviour
GRI 206: Anti-competitive Behaviour 2016	206-1 Legal actions for anti-competitive behaviour, anti-trust, and monopoly practices	425	There were no legal proceedings relating to anti-competitive behaviour, anti-trust, and monopoly practices during the year 2025. Note 59 to the Financial Statements- Litigations against the Bank
Tax
GRI 207: Tax 2019	207-1 Approach to tax	338 and 339	9. Material Accounting Policies – Taxes and Levies
	207-2 Tax governance, control, and risk management	338 and 339	9. Material Accounting Policies – Taxes and Levies
	207-3 Stakeholder engagement and management of concerns related to tax	56	Figure 10 – Mode and Frequency of Stakeholder Engagement
	207-4 Country-by-country reporting	338 and 339	9. Material Accounting Policies – Taxes and Levies
Energy
GRI 302: Energy 2016	302-1 Energy consumption within the organisation	528	Annex 5: Our Sustainability Footprint
	302-2 Energy consumption outside of the organisation			302-2	Not applicable	Due to the nature of the operations of the Bank
	302-3 Energy intensity			302-3	Not applicable	Due to the nature of the operations of the Bank
	302-4 Reduction of energy consumption	110	Table – 13 Utility power consumption and GHG emissions
	302-5 Reductions in energy requirements of products and services			302-5	Not applicable	Due to the nature of the operations of the Bank
Emissions
GRI 305: Emissions 2016	305-1 Direct (Scope 1) GHG emissions	528	Annex 5: Our Sustainability Footprint
	305-2 Energy indirect (Scope 2) GHG emissions	528	Annex 5: Our Sustainability Footprint
	305-3 Other indirect (Scope 3) GHG emissions			305-3	Information unavailable/incomplete	Transitional Relief from SLFRS S2
	305-4 GHG emissions intensity	113	Figure – 42 Targets and metrics	305-4
	305-5 Reduction of GHG emissions	113	Figure – 42 Targets and metrics	305-5
	305-6 Emissions of ozone-depleting substances (ODS)			305-6	Not applicable	Due to the nature of the operations of the Bank
	305-7 Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions			305-7	Not applicable	Due to the nature of the operations of the Bank
Employment
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	118	Table – 17 New Employee Hires/Recruitments
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	335	Note 7.8 Employee benefits
	401-3 Parental leave	120	Table – 20 Retention Rate After Maternity Leave
Occupational health and safety
GRI 403: Occupational Health and Safety 2018	403-1 Occupational health and safety management system	114 to 122	Workplace Culture
	403-2 Hazard identification, risk assessment, and incident investigation	114 to 122	Workplace Culture
	403-3 Occupational health services			403-3	Not applicable
	403-4 Worker participation, consultation, and communication on occupational health and safety			403-4	Not applicable
	403-5 Worker training on occupational health and safety			403-5	Not applicable
	403-6 Promotion of worker health	114 to 122	Workplace Culture
	403-7 Prevention and mitigation of occupational health and safety impacts directly linked by business relationships			403-7	Not applicable
	403-8 Workers covered by an occupational health and safety management system			403-8	Not applicable
	403-9 Work-related injuries
	403-10 Work-related ill health			403-10	Not applicable
Training and education
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	528	Annex 5: Our Sustainability Footprint
	404-2 Programmes for upgrading employee kills and transition ssistance programmes	114 to 122	Workplace Culture
	404-3 Percentage of employees receiving regular performance and career development reviews	528	Annex 5: Our Sustainability Footprint
Diversity and equal opportunity
GRI 405: Diversity and Equal pportunity 2016	405-1 Diversity of governance bodies and employees	528	Annex 5: Our Sustainability ootprint
	405-2 Ratio of basic salary and remuneration of women to men	528	Annex 5: Our Sustainability Footprint
Customer privacy
GRI 418: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	The Bank did not identify any substantiated complaints of customer privacy breaches, identified leaks, thefts or losses of customer data.

Non-GRI disclosures	Instability and lack of policy consistency	49 to 53	Operating environment and Outlook
	Economic slowdown	49 to 53	Operating environment and Outlook
	Directed lending	180 and 181	Financial Inclusion: Impact and vision for SMEs
	Higher regulatory capital	178	Financial Review – Capital
	Envisaged upturn in private sector credit and improvement in asset quality	49 to 53	Operating environment and Outlook