12 GRI Content Index

Declaration of use	SZKB reported the information cited in this GRI Content Index for the period from 1 January 2022 to 31 December 2022 with reference to the GRI Standards.
Standard use	GRI 1 Foundation 2021

GRI Standard/other source	Disclosure	Place of disclosure/information specified
GRI 2: General Disclosures 2021	2–1 Organisational details	1.1 Company profile Annual Report
	2–2 Entities included in the organisation’s sustainability reporting	2.3 Sustainability Report
	2–3 Reporting period, frequency and contact point	2.2 Sustainability Report
	2–4 Restatements of information	2.2 Sustainability Report
	2–5 External assurance	2.2 Sustainability Report

GRI Standard/other source	Disclosure	Place of disclosure/information specified
GRI 2: General Disclosures 2021	2–6 Activities, value chain and other business relationships	Annual Report
	2–9 Governance structure and composition	Annual Report
	2–10 Nomination and selection procedure for the highest governance body	Annual Report
	2–11 Chair of the highest governance body	Annual Report
	2–12 Role of the highest governance body in overseeing the management of impacts	Annual Report
	2–13 Delegation of responsibility for managing impacts	2.4 Embedding sustainability in the organisation
	2–14 Role of the highest governance body in sustainability reporting	2.2 Sustainability Report
	2–15 Conflicts of interest	7.5 Conflicts of interest
	2–16 Communication of critical concerns	2.7 Dialogue with stakeholders
	2–17 Collective knowledge of the highest governance body	Annual Report
	2–18 Evaluation of the performance of the highest governance body	Annual Report
	2–19 Remuneration policies	Annual Report 5.3 Remuneration model
	2–20 Process to determine remuneration	Annual Report 5.3 Remuneration model

GRI Standard/other source	Disclosure	Place of diclosure/information specified
GRI 2: General Disclosures 2021	2–22 Statement on the sustainable development strategy	Foreword by the Chair of the Executive Board
	2–23 Policy commitments	7.1 Relevance of the topic to SZKB
	2–24 Embedding policy commitments	7.1 Relevance of the topic to SZKB
	2–26 Mechanisms for seeking advice and raising concerns	7.6 Whistleblowing
	2–27 Compliance with laws and regulations	7.2 Proper business management and auditing
	2–28 Membership associations	11.6 Membership

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 2: General Disclosures 2021	2–29 Approach to stakeholder engagement	2.7 Dialogue with stakeholders

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 3: Material Topics 2021	3–1 Process to determine material topics	2.3 Material topics
	3–2 List of material topics	2.3 Material topics

GRI Standard/other source	Disclosure	Place of disclosure/information specified
GRI 3: Material Topics 2021	3–3 Management of material topics	3.1 Relevance of the topic to SZKB
SZKB standard	Lending and exclusion from financing	3.2 Responsible lending and exclusion from financing
	Composition of the lending business by region, size of enterprise and sector	Annual Report 3.3 Embedded in the region
	Lending business with special benefits to society	3.4 Guarantee Fund 11.7 Fostering innovative and young enterprises

GRI Standard/other source	Disclosure	Place of disclosure/information specified
GRI 3: Material Topics 2021	3–3 Management of material topics	4.1 Relevance of the topic to SZKB 4.2 SZKB’s understanding of sustainability in the investment sector
SZKB standard	Volume and share of sustainable asset management mandates	4.3 Sustainable investment products and services
	Volume and share of sustainable investment funds	4.3 Sustainable investment products and services
	Interaction on environmental and social issues with companies held in portfolios of the institution	4.3 Sustainable investment products and services

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 3: Material Topics 2021	3–1 Process to determine material topics	5.1 Relevance of the topic to SZKB
GRI 2: General Disclosures 2021	2–7 Employees	5.16 Key figures about employees	Disclosure of employees by region cannot be used (since it is not applicable), as SZKB only employs staff in the Canton of Schwyz.
	2–8 Workers who are not employees	5.16 Key figures about employees
	2–21 Annual total compensation ratio	5.3 Remuneration model
	2–30 Collective bargaining agreements	No SZKB employees are subject to a collective bargaining agreement.
GRI 401: Employment 2016	401-1 New employee hires and employee turnover	5.16 Key figures about employees
	401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees	5.7 Amendments to the rules and regulations for personnel
	401-3 Parental leave	5.16 Key figures about employees
GRI 404: Training and Education 2016	404-1 Average hours of training per year per employee	5.12 Training and education
	Disclosure 404-2 Programmes for upgrading employee skills and transition assistance programmes	5.12 Training and education
	Disclosure 404-3 Percentage of employees receiving regular performance and career development reviews	5.4 Annual HR process and People Days
GRI 405: Diversity and Equal Opportunity 2016	405-1 Diversity of governance bodies and employees Annual Report	Annual Report 5.6 Equal opportunity 5.16 Key figures about employees
	405-2 Ratio of basic salary and remuneration of women to men	5.5 Equal pay

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 3: Material Topics 2021	3–3 Management of material topics	11.1 Relevance of the topic to SZKB
GRI 204: Procurement Practices 2016	204-1 Proportion of spending on local suppliers	11.2 Consideration of local businesses, institutions and associations

GRI Standard/other source	Disclosure	Place of disclosure/information specified
GRI 3: Material Topics 2021	3–3 Management of material topics	6.8 Procurement
GRI 205: Anti-corruption 2016	205–1 Operations assessed for risks related to corruption	6.8 Procurement
	205–2 Communication and training about anti-corruption policies and procedures	6.8 Procurement
	205–3 Confirmed incidents of corruption and actions taken	6.8 Procurement

GRI Standard/other source	Disclosure	Place of disclosure/information specified
GRI 3: Material Topics 2021	3–3 Management of material topics	7.1 Relevance of the topic to SZKB
GRI 206: Anti-competitive Behaviour 2016	206–1 Legal actions for anti-competitive behaviour, anti-trust and monopoly practices	As in 2021, there were no legal proceedings due to anti-competitive behaviour or cartel/monopoly formation in 2022
GRI 417 Marketing and Labelling 2016	417-2 Incidents of non-compliance concerning product and service information and labelling	8.3 Information about products and services
GRI 419: Socio-economic Compliance 2016	419-1 Non-compliance with laws and regulations in the social and economic area	7.2 Proper business procurement and auditing procurement

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 3: Material Topics 2021	3–3 Management of material topics	6.1 Relevance of the topic to SZKB
GRI 301: Materials 2016	301–1 Materials used by weight or volume	6.6 Materials (paper, water, waste) 6.9 Key figures on operational ecology
	301–2 Recycled input materials used	6.6 Materialien (Papier, Wasser, Abfall) 6.9 Kennzahlen zur Betriebsökologie
	301–3 Recycled products and their packaging materials	6.9 Key figures on operational ecology
GRI 302: Energy 2016	302–1 Energy consumption within the organisation	6.9 Key figures on operational ecology
	302–3 Energy intensity	6.9 Key figures on operational ecology
	302–4 Reduction of energy consumption		No information specified. Since the Sustainability Report is being prepared for the first time, it is not yet possible to make any statements about the change in energy consumption.
GRI 303: Water and Effluents 2018	303–1 Interactions with water as a shared resource	6.6 Materials (paper, water, waste)
	303–2 Management of water discharge-related impacts	6.6 Materials (paper, water, waste)
	303–3 Water withdrawal	6.6 Materials (paper, water, waste) 6.9 Key figures on operational ecology
	303–4 Water discharge	6.6 Materials (paper, water, waste) 6.9 Key figures on operational ecology
	303–5 Water consumption	6.6 Materials (paper, water, waste) 6.9 Key figures on operational ecology
GRI 305: Emissions 2016	305–1 Direct (Scope 1) GHG emissions	6.2 CO₂ footprint (greenhouse gas footprint) 6.9 Key figures on operational ecology
	305–2 Energy indirect (Scope 2) GHG emissions	6.2 CO₂ footprint (greenhouse gas footprint) 6.9 Key figures on operational ecology
	305–3 Other indirect (Scope 3) GHG emissions	6.2 CO₂ footprint (greenhouse gas footprint) 6.9 Key figures on operational ecology
	305–4 GHG emissions intensity	6.2 CO₂ footprint (greenhouse gas footprint) 6.9 Key figures on operational ecology
	305–5 Reduction of GHG emissions	6.3 CO₂ emissions reduction goal
	305–6 Emissions of ozone-depleting substances (ODS)	No relevant emissions
	305–7 Nitrogen oxides (NOX), sulphur oxides (SOX) and other significant air emissions	No relevant emissions
GRI 306: Waste 2020	306–1 Waste generated and significant waste related impacts	6.6 Materials (paper, water, waste)
	306–2 Management of significant waste-related impacts	6.6 Materials (paper, water, waste)
	306–3 Waste generated	6.6 Materials (paper, water, waste) 6.9 Key figures on operational ecology
	306–4 Waste diverted from disposal	6.6 Materials (paper, water, waste) 6.9 Key figures on operational ecology
	306–5 Waste directed to disposal	6.6 Materials (paper, water, waste) 6.9 Key figures on operational ecology
GRI 308: Environmental Assessment 2016	308–1 New suppliers that were screened using environmental criteria	6.8 Procurement
	308–2 Negative environmental impacts in the supply chain and actions taken	6.8 Procurement
GRI 414: Supplier Social Assessment 2016	414–1 New suppliers that were screened using social criteria	6.8 Procurement
	414–2 Negative social impacts in the supply chain and actions taken	6.8 Procurement

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 3: Material Topics 2021	3–3 Management of material topics	7.1 Relevance of the topic to SZKB
GRI 415: Public Policy 2016	415–1 Political contributions	7.7 Political influence

GRI Standard/other source	Disclosure	Place of disclosure/information specified
GRI 3: Material Topics 2021	3–3 Management of material topics	7.1 Relevance of the topic to SZKB
SZKB standard	Business areas evaluated for risks related to untaxed client funds	7.4 Tax evasion
SZKB standard	Confirmed cases of untaxed client assets and measures taken	7.4 Tax evasion

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 3: Material Topics 2021	3–3 Management of material topics	7.1 Relevance of the topic to SZKB
SZKB standard	Legal proceedings due to insider trading and market manipulation	In 2022, SZKB was not involved in any legal proceedings due to insider trading or market manipulation.

GRI Standard/other source	Disclosure	Place of disclosure/information specified	Omission
GRI 3: Material Topics 2021	3–3 Management of material topics	10.1 Relevance of the topic to SZKB
GRI 416: Customer Privacy 2016	418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data	10.6 Data loss

12 GRI Content Index

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