06

Appendix
Performance Indicators
Memberships and Cooperations
UNEP-FI Responsible Banking Principles Reporting Index
Independent Assurance Report
GRI Content Index
UNGC Progress Report

GRI Content Index

Usage
Notice

Used GRI 1

For the Content Index - Essentials Service, GRI Services reviewed that the GRI content index is clearly presented, in a manner consistent with the Standards, and that the references for disclosures 2-1 to 2-5, 3-1 and 3-2 are aligned with the appropriate sections in the body of the report. The service was performed on the English version of the report.
Türkiye Kalkınma ve Yatırım Bankası A.Ş. has reported in accordance with the GRI Standards for the period January 1, 2022 - December 31, 2022.

GRI 1: Foundation 2021

Content Index Essentials Service
GRI Standard Explanation Chapter Title Page Number
GRI 2:
General
Disclosures
2021
2 - 1 Organizational details About the Report 10-11
2 - 2 Organizations included in the organization's sustainability reporting About the Report 10-11
2 - 3 Reporting time, frequency and contact point About the Report 10-11
2 - 4 Restatement of information About the Report 10-11
2 - 5 External assurance Independent Assurance Report 10, 234-235
2 - 6 Operations, value chain and other business relationships Development and Investment Bank at a Glance, Development and Investment Bank Activities 18-23
2 - 7 Employees Social Performance Indicators 214
2 - 8 Non-employed workers Equality of Opportunity 162
2 - 9 Governance structure and composition Corporate Governance, Committees 78-79, 90-95
2 - 10 Nomination and election of the highest governance body Corporate Governance, Organization Chart 79, 88-89
2 - 11 Head of the highest governing body Management Approach 46
2 - 12 Role of the highest governance body in overseeing the management of impacts Organizational Structure 128
2 -13 Delegation of responsibility for managing impacts Organizational Structure 128
2 - 14 Role of the highest governance body in sustainability reporting Organizational Structure 128
2 - 15 Conflicts of interest Ethics Management, Ethics and Human Rights 75, 165-166
2 - 16 Communication of critical concerns Ethics Management, Ethics and Human Rights 74-75
2 - 17 Collective knowledge of the highest governance body Ethics Management 76-77
2 -18 Evaluating the performance of the highest governance body Not disclosed for privacy reasons.
2 - 19 Pricing policies Committees, Equality of Opportunity, Career and Performance Management 91, 162, 169-170
2 - 20 Wage determination process Committees, Equality of Opportunity, Career and Performance Management 91, 162, 169-170
2 -21 Total annual fee rate Not disclosed for privacy reasons.
2 - 22 Sustainable development strategy statement Chairman's Message, General Manager's Message 12-15
2 - 23 Policy commitments Corporate Governance 64-65
2 - 24 Internalizing policy commitments Corporate Governance 64-65
2 - 25 Processes to eliminate adverse effects Ethics Management, Ethics and Human Rights 74-75
2 - 26 Mechanisms for obtaining advice and raising concerns Ethics Management, Ethics and Human Rights 74-75
2 - 27 Compliance with Laws and Regulations Ethics Management 76
2 - 28 Membership Partnerships Memberships and Collaborations 219
2 - 29 Approach to stakeholder engagement Prioritization Analysis and Stakeholder Engagement 136-143
2 - 30 Collective bargaining agreements There is no employee under the collective bar gaining agreement.

Material Topics

GRI Standard Explanation Chapter Title Page Number
GRI 3: Material Topics 2021
3 - 1 Process of identifying Material Topics Materiality Analysis and Stakeholder Engagement 136-139
3 - 2 List of priority topics Materiality Analysis and Stakeholder Engagement 138-139
Economic Performance (Sustainable Financing, Bank Portfolio and ESG Risk Management, Inclusive Growth and Financial Performance)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Financial Capital 146-150
GRI 201: Economic Performance 2016
201 - 1 Direct economic value created and distributed Financial Performance of Development and Investment Bank (Financial Capital) 149-150
201 - 2 Financial practices, risks and opportunities stemming from climate change Natural Capital 174-177
Indirect Economic Impacts (Sustainable Financing, Investments Based on Social and Environmental Impact, Inclusive Growth and Financial Performance)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Financial Capital 150-154
GRI 203: Indirect Economic Impacts 2016
203 - 1 Supported infrastructure investments and services Financial Capital 150-156
203 - 2 Significant indirect economic impacts Financial Capital 151-156
Anti-Corruption (Ethics, Human Rights and Anti-Corruption)
GRI 3: Material Topics 2021
3 -3 Management of Material Topics Ethics Management, Ethics and Human Rights 75-76, 165-167
GRI 205: Anti-Corruption 2016
205-2 Training and communication activities on anti-corruption policies and procedures Ethics Management, Social Performance Indicators 76-77, 216
Energy (Climate Change and Environmental Impact)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Energy and Carbon Emission 180
GRI 302: Energy 2016
302- 1 Internal Energy Consumption Natural Capital, Environmental Performance Indicators 179, 208
302- 3 Energy Density Natural Capital, Environmental Performance Indicators 179
302 - 4 Reducing Energy Consumption Energy and Carbon Emissions 180
302 - 5 Reductions in energy requirements of products and services Natural Capital 180
Water and Effluents (Climate Change and Environmental Impact)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Water Management 182
GRI 303: Water and Effluents 2018
303 - 1 Interactions with water as a common resource Water Management 182
303 - 2 Management of impacts related to water discharge Water Management 182
303 - 5 Water consumption Water Management 211
Emissions (Climate Change and Environmental Impact)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Energy and Carbon Emission 180
GRI 305: Emissions 2016
305 - 1 Direct (Scope 1) GHG emissions Energy and Carbon Emissions, Environmental Performance Indicators 181, 209-210
305 - 2 Indirect energy (Scope 2) greenhouse gas emissions Energy and Carbon Emissions, Environmental Performance Indicators 181, 209-210
305 - 3 Other indirect (Scope 3) GHG emissions Energy and Carbon Emissions, Environmental Performance Indicators 181, 209-210
305 - 4 Greenhouse gas emission intensity Environmental Performance Indicators 210
305 - 5 Reducing greenhouse gas emissions Natural Capital - Energy and Carbon Emissions 180
Waste (Climate Change and Environmental Impact)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Waste Management 183
GRI 306: Waste 2020
306 - 1 Waste generation and significant impacts on waste Waste Management 183
306 - 2 Management of significant waste-related impacts Waste Management 183
306 - 3 Waste generated Environmental Performance Indicators 211
306 - 4 Wastes removed from disposal Waste Management, Environmental Performance Indicators 183, 211
306 - 5 Wastes directed to disposal process Waste Management, Environmental Performance Indicators 183, 211
Supplier Environmental Assessment (Climate Change and Environmental Impact)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Global Trends, Risks and Opportunities, Social Capital 109, 206-207
GRI 308: Supplier Environmental Assessment 2016
308 - 2 Negative environmental impacts and actions taken in the supply chain Global Trends, Risks and Opportunities, Social Capital 109, 206-207
Employment (Employee Development, Health and Well-being)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Equality of Opportunity 162-163
GRI 401: Employment 2016
401 - 1 Recruitment and employee turnover Social Performance Indicators 216-218
401 - 3 Parental leave Social Performance Indicators 215
Occupational health and safety (Employee Development, Health and Well-being)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Safe and Healthy Work Environment 162-163
GRI 403: Occupational Health and Safety 2018
403 - 1 Occupational health and safety management system Safe and Healthy Work Environment 215
403 - 2 Hazard identification, risk assessment and incident investigation Risk Management 215
403 - 3 Occupational health services Safe and Healthy Work Environment 215
403 - 4 Worker participation, consultation and communication on occupational health and safety Safe and Healthy Work Environment 215
403 - 5 Worker training on occupational health and safety Safe and Healthy Work Environment, Social Performance Indicators 215
403 - 6 Promoting worker health Safe and Healthy Work Environment 215
403 - 8 Workers covered by the occupational health and safety management system Safe and Healthy Work Environment 215
403 - 9 Work-related injuries Social Performance Indicators 215
403 - 10 Work-related diseases Social Performance Indicators 215
Training and Education (Employee Development, Health and Well-being, Competent Human Capital)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Career and Performance Management 169-171
GRI 404: Training and Education 2016
404 - 1 Average training hours per employee per year Social Performance Indicators 216
404 - 2 Programs to improve employee skills and transition assistance programs Career and Performance Management 170-171
Diversity and equal opportunity (Ethics, Human Rights and Anti-Corruption)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Equality of Opportunity 162
GRI 405: Diversity and Equal Opportunity 2016
405 - 1 Diversity of management bodies and employees Social Performance Indicators 214
Non-Discrimination (Ethics, Human Rights and Anti-Corruption)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics TKYB Equal Opportunity Policy 164
GRI 406: Non-Discrimination 2016
406 -1 Cases of discrimination and corrective measures taken Ethics Management, TKYB Equal Opportunity Policy 75, 164
Child Labor (Ethics, Human Rights and Anti-Corruption, Corporate Governance and Transparency)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Ethics Management, Social Capital 75, 207
GRI 408: Child Labor 2016
408 - 1 Operations and suppliers with significant risk of child labor Ethics Management, Social Capital 75, 207
Forced or Compulsory (Ethics, Human Rights and Anti-Corruption, Corporate Governance and Transparency)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Ethics Management, Social Capital 75, 207
GRI 409: Forced or Compulsory Labor 2016
409 - 1 Operations and suppliers with significant risk of forced and compulsory labor Ethics Management, Social Capital 75, 207
Local communities (Investments with Social and Environmental Impact)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Social Capital 200-202
GRI 413: Local Communities 2016
413 - 1 Operations involving local community engagement, impact assessments and development programs Financial Capital, Social Capital 154-156, 200-203
Supplier Social Assessment (Ethics, Human Rights and Anti-Corruption)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Social Capital 206-207
GRI 414: Supplier Social Assessment 2016
414 - 2 Negative social impacts and actions taken in the supply chain Social Capital 206-207
Customer Privacy (Customer Satisfaction and Consulting, Cyber Security and Data Privacy)
GRI 3: Material Topics 2021
3 - 3 Management of Material Topics Management Approach, Information Security and Digital Transformation 48, 186-188
GRI 418: Customer Privacy 2016
418 - 1 Major complaints about breach of customer privacy and loss of customer data Ethics Management 74-75
Digital Transformation and Innovation
GRI 3: Material Topics 2021
3 - 3 Management of material topics Information Security and Digital Transformation 186-191
Stakeholder Capitalism and Collaborations
GRI 3: Material Topics 2021
3 - 3 Management of material topics Materiality Analysis and Stakeholder Engagement 137-143