GRI Content Index
“In Accordance” – Core
| GRI Standard/Disclosure | Page No. | Report commentary title/Remarks | ||
| GRI 102: General Disclosures 2016 | ||||
| Organisational profile | ||||
| 102-1 | Name of the organisation | 8 | The Saudi Investment Bank | |
| 102-2 | Activities, brands, products and services | 9 | The Saudi Investment Bank | |
| 102-3 | Location of headquarters | 8 | The Saudi Investment Bank | |
| 102-4 | Location of operations | 9 | The Saudi Investment Bank | |
| 102-5 | Ownership and legal form | 8 | The Saudi Investment Bank | |
| 102-6 | Markets served | 9 | The Saudi Investment Bank | |
| 102-7 | Scale of the organisation | 9 | The Saudi Investment Bank | |
| 102-8 | Information on employees and other workers | 9 | The Saudi Investment Bank | |
| 102-9 | Supply chain | 91 | Business Partner Capital | |
| 102-10 | Significant changes to the organisation and its supply chain | 9,91 | The Saudi Investment Bank, Business Partner Capital | |
| 102-11 | Precautionary principle or approach | 6-7 | About this Report | |
| 102-12 | External initiatives | 6-7 | About this Report | |
| 102-13 | Membership of associations | 12, 71 | The Saudi Investment Bank, Institutional Capital | |
| Strategy | ||||
| 102-14 | Statement from senior decision-maker | 17 | A Letter from the Chairman | |
| 102-15 | Key impacts, risks, and opportunities | 31-37 | Risk Management | |
| Ethics and integrity | ||||
| 102-16 | Values, principles, standards, and norms of behaviour | 8, 29, 69 | The Saudi Investment Bank, Corporate Governance, Institutional Capital | |
| 102-17 | Mechanisms for advice and concerns about ethics | 29, 69 | Corporate Governance, Institutional Capital | |
| Governance | ||||
| 102-18 | Governance structure | 25 | Corporate Governance | |
| 102-19 | Delegating authority | 25 | Corporate Governance | |
| 102-21 | Consulting stakeholders on economic, environmental and social topics | 50-54 | Stakeholders | |
| 102-22 | Composition of the highest governance body and its committees | 22-23, 26-28 | Board of Directors, Corporate Governance |
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| 102-23 | Chair of the highest governance body | 22, 26 | Board of Directors, Corporate Governance |
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| 102-24 | Nominating and selecting the highest governance body | 26-27 | Corporate Governance | |
| 102-25 | Conflicts of interest | 26 | Corporate Governance | |
| 102-35 | Remuneration policies | 93 | Employee Capital | |
| 102-36 | Process for determining remuneration | 93 | Employee Capital | |
| Stakeholder engagement | ||||
| 102-40 | List of stakeholder groups | 50-52 | Stakeholders | |
| 102-41 | Collective bargaining agreements | 50-52 | Stakeholders | |
| 102-42 | Identifying and selecting stakeholders | 50-52 | Stakeholders | |
| 102-43 | Approach to stakeholder engagement | 52-54 | Stakeholders | |
| 102-44 | Key topics and concerns raised | 52-54 | Stakeholders | |
| Reporting practice | ||||
| 102-45 | Entities included in the consolidated financial statements | 151 | Notes to the Consolidated Financial Statements | |
| 102-46 | Defining report content and topic boundaries | 6-7 | About this Report | |
| 102-47 | List of material topics | 55-56 | Materiality | |
| 102-48 | Restatements of information | 7 | About this Report | |
| 102-49 | Changes in reporting | 6 | About this Report | |
| 102-50 | Reporting period | 6 | About this Report | |
| 102-51 | Date of most recent report | 7 | About this Report | |
| 102-52 | Reporting cycle | 6 | About this Report | |
| 102-53 | Contact point for questions regarding the report | 7 | About this Report | |
| 102-54 | Claims of reporting in accordance with the GRI Standards | 7 | About this Report | |
| 102-55 | GRI content index | 225-229 | No external assurance obtained | |
| 102-56 | External assurance | – | ||
| GRI 200: Economic | ||||
| GRI 201: Economic performance 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 201-1 | Direct economic value generated and distributed | 59-64 | Financial Capital | |
| 201-2 | Financial implications and other risks and opportunities due to climate change | 31-33 | Risk Management | |
| 201-3 | Defined benefit plan obligations and other retirement plans | 125-126 | Board of Directors’ Report | |
| 201-4 | Financial assistance received from government | – | No financial assistance received from the Government | |
| GRI 202: Market presence 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 202-2 | Proportion of senior management hired from the local community | 94, 96 | Employee Capital | |
| GRI 203: Indirect economic impacts | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 203-1 | Infrastructure investments and services supported | 10-11, 46-47 | The Saudi Investment Bank, Strategic Framework | |
| 203-2 | Significant indirect economic impacts | 10-11, 46-47 | The Saudi Investment Bank, Strategic Framework | |
GRI 204: Procurement practices 2016 |
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| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 204-1 | Proportion of spending on local suppliers | 91 | Business Partner Capital | |
| GRI 205: Anti-corruption 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 205-1 | Operations assessed for risks related to corruption | 36 | Compliance | |
| 205-2 | Communication and training about anti-corruption policies and procedures | 69, 91 | Institutional Capital, Business Partner Capital | |
| 205-3 | Confirmed incidents of corruption and actions taken | – | No incidents of corruption reported | |
| GRI 300: Environmental | ||||
| GRI 301: Materials | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 300-1 | Materials used by weight or volume | 107 | Social and Environmental Capital | |
| GRI 302: Energy 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 302-1 | Energy consumption within the organisation | 104-105 | Social and Environmental Capital | |
| 302-3 | Energy intensity | 104-105 | Social and Environmental Capital | |
| 302-4 | Reduction of energy consumption | 104-105 | Social and Environmental Capital | |
| GRI 303: Water | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 303-1 | Water withdrawal by source | 105 | Social and Environmental Capital | |
GRI 305: Emissions |
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| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 305-1 | Direct (Scope 1) GHG emissions | 104 | Social and Environmental Capital | |
| 305-2 | Energy indirect (Scope 2) GHG emissions | 104 | Social and Environmental Capital | |
| 305-4 | GHG emissions intensity | 104 | Social and Environmental Capital | |
| GRI 306: Effluents and waste 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 306-1 | Water discharge by quality and destination | 105 | Social and Environmental Capital | |
| 306-2 | Waste by type and disposal method | 105, 107 | Social and Environmental Capital | |
| GRI 307: Environmental compliance | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 307-1 | Non-compliance with environmental laws and regulations | – | No non-compliance with environmental laws and regulations reported | |
| GRI 308: Supplier environmental assessment 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 308-1 | New suppliers that were screened using environmental criteria | 91 | Business Partner Capital | |
| GRI 400: Social | ||||
GRI 401: Employment 2016 |
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| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 401-1 | New employee hires and employee turnover | 94-95 | Employee Capital | |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | 96 | Employee Capital | |
| 401-3 | Parental leave | 96 | Employee Capital | |
GRI 403: Occupational health and safety 2016 |
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| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 403-2 | Types of injury and rates of injury, occupational diseases, lost days, and absenteeism, and number of work-related fatalities | 100 | Employee Capital | |
| GRI 404: Training and education 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 404-1 | Average hours of training per year per employee | 97 | Employee Capital | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | 97 | Employee Capital | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | 97 | Employee Capital | |
| GRI 405: Diversity and equal opportunity 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 405-1 | Diversity of governance bodies and employees | 94-95 | Employee Capital | |
| 405-2 | Ratio of basic salary and remuneration of women to men | 95 | Employee Capital | |
| GRI 406: Non-discrimination 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 406-1 | Incidents of discrimination and corrective actions taken | 101 | Employee Capital | |
| GRI 408: Child labour 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 408-1 | Operations and suppliers at significant risk for incidents of child labour | – | No operations and suppliers at significant risk for incidents of child labour reported | |
| GRI 409: Forced or compulsory labour 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 409-1 | Operations and suppliers at significant risk for incidents of forced or compulsory labour | – | No operations and suppliers at significant risk for incidents of forced or compulsory labour reported | |
| GRI 412: Marketing and labelling 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 412-2 | Employee training on human rights policies or procedures | 100 | Employee Capital | |
| 412-3 | Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening | 100 | Employee Capital | |
| GRI 413: Local communities 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 413-1 | Operations with local community engagement, impact assessments, and development programs | 10-11, 108-110 | The Saudi Investment Bank, Social and Environmental Capital | |
| 413-2 | Operations with significant actual and potential negative impacts on local communities | – | No operations with significant actual and potential negative impacts on local communities reported | |
| GRI 414: Supplier social assessment 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 414-1 | New suppliers that were screened using social criteria | 91 | Business Partner Capital | |
| GRI 417: Marketing and labelling 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 417-2 | Incidents of non-compliance concerning product and service information and labelling | – | No incidents of non-compliance concerning product and service information and labelling reported | |
| 417-3 | Incidents of non-compliance concerning marketing communications | – | No incidents of non-compliance concerning marketing communications reported | |
| GRI 418: Customer privacy 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | – | No complaints concerning breaches of customer privacy and losses of customer data reported | |
| GRI 419: Socio-economic compliance 2016 | ||||
| 103-1 | Management approach | 45-47 | Strategic Framework | |
| 103-2 | Implementation | 45-47 | Strategic Framework | |
| 103-3 | Performance | 45-47 | Strategic Framework | |
| 419-1 | Non-compliance with laws and regulations in the social and economic area | – | No incidents of non-compliance concerning marketing communications reported | |