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12 GRI Content Index


Declaration of useSZKB 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 useGRI 1 Foundation 2021



GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmisson
GRI 2: General Disclosures 20212–1 Organisational details1.1 Company profile 
Annual Report

 2–2 Entities included in the organisation’s sustainability reporting2.3 Sustainability Report 
 2–3 Reporting period, frequency and contact point2.2 Sustainability Report 
 2–4 Restatements of information2.2 Sustainability Report 
 2–5 External assurance2.2 Sustainability Report

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 2: General Disclosures 20212–6 Activities, value chain and other business relationships
Annual Report 
 2–9 Governance structure and compositionAnnual 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 impactsAnnual Report
 2–13 Delegation of responsibility for managing impacts2.4 Embedding sustainability 
in the organisation
 
 2–14 Role of the highest governance body in
sustainability reporting
2.2 Sustainability Report 
 2–15 Conflicts of interest7.5 Conflicts of interest 
 2–16 Communication of critical concerns2.7 Dialogue with stakeholders 
 2–17 Collective knowledge of the highest governance bodyAnnual Report 

2–18 Evaluation of the performance of the highest 
governance body
Annual Report 
 2–19 Remuneration policiesAnnual Report
5.3 Remuneration model
 
 2–20 Process to determine remunerationAnnual Report
5.3 Remuneration model
 

 

GRI Standard/other sourceDisclosurePlace of diclosure/information specifiedOmission
GRI 2: General 
Disclosures 2021
2–22 Statement on the sustainable development strategyForeword by the Chair of the 
Executive Board 
 
 2–23 Policy commitments7.1 Relevance of the topic to SZKB 
 2–24 Embedding policy commitments7.1 Relevance of the topic to SZKB 
 2–26 Mechanisms for seeking advice and 
raising concerns
7.6 Whistleblowing  
 2–27 Compliance with laws and regulations7.2 Proper business management 
and auditing

 2–28 Membership associations11.6 Membership 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 2: General Disclosures 20212–29 Approach to stakeholder engagement2.7 Dialogue with stakeholders 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–1 Process to determine material topics2.3 Material topics 
 3–2 List of material topics2.3 Material topics 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics 3.1 Relevance of the topic to SZKB  
SZKB standardLending and exclusion from financing3.2 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 society3.4 Guarantee Fund
11.7 Fostering innovative and young enterprises
 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics4.1 Relevance of the topic to SZKB 
4.2 SZKB’s understanding of sustainability in the investment sector
 
SZKB standardVolume and share of sustainable asset management mandates 4.3 Sustainable investment products and services 

Volume and share of sustainable investment funds4.3 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 DisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–1 Process to determine material topics5.1 Relevance of the topic to SZKB 
GRI 2: General 
Disclosures 2021
2–7 Employees5.16 Key figures about employeesDisclosure 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 employees5.16 Key figures about employees  
 2–21 Annual total compensation ratio5.3 Remuneration model 
 2–30 Collective bargaining agreementsNo SZKB employees are subject to a collective bargaining agreement. 
GRI 401: Employment 2016401-1 New employee hires and employee turnover5.16 Key figures about employees  
 401-2 Benefits provided to full-time employees that are not provided to temporary or part-time employees5.7 Amendments to the rules and regulations for personnel  
 401-3 Parental leave5.16 Key figures about employees 
GRI 404: Training and Education 2016404-1 Average hours of training per year per employee5.12 Training and education 
 Disclosure 404-2 Programmes for upgrading employee skills and transition assistance programmes5.12 Training and education 
 Disclosure 404-3 Percentage of employees receiving regular performance and career development reviews5.4 Annual HR process and People Days 
GRI 405: Diversity and Equal Opportunity 2016 405-1 Diversity of governance bodies and employees Annual ReportAnnual Report
5.6 Equal opportunity
5.16 Key figures about employees
 
 405-2 Ratio of basic salary and remuneration of women to men5.5 Equal pay 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics11.1 Relevance of the topic to SZKB
 
GRI 204: Procurement Practices 2016
204-1 Proportion of spending on local suppliers11.2 Consideration of local businesses, institutions and associations  

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material 
Topics 2021
3–3 Management of material topics6.8 Procurement 
GRI 205: Anti-corruption 
2016
205–1 Operations assessed for risks related to corruption6.8 Procurement  
 205–2 Communication and training about anti-corruption 
policies and procedures

6.8 Procurement 

 
 205–3 Confirmed incidents of corruption and actions taken6.8 Procurement 
 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics7.1 Relevance of the topic to SZKB 
GRI 206: Anti-competitive Behaviour 2016
206–1 Legal actions for anti-competitive behaviour, anti-trust and monopoly practicesAs 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 labelling8.3 Information about products and services


 
GRI 419: Socio-economic Compliance 2016419-1 Non-compliance with laws and regulations in the social and economic area7.2 Proper business procurement and auditing procurement
 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics6.1 Relevance of the topic to SZKB  
GRI 301: Materials 2016
301–1 Materials used by weight or volume6.6 Materials (paper, water, waste)
6.9 Key figures on operational ecology
 
 301–2 Recycled input materials used6.6 Materialien (Papier, Wasser, Abfall)
6.9 Kennzahlen zur Betriebsökologie
 
 301–3 Recycled products and their packaging materials6.9 Key figures on operational ecology
 
GRI 302: Energy 
2016
302–1 Energy consumption within the organisation6.9 Key figures on operational ecology 
 302–3 Energy intensity6.9 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 2018303–1 Interactions with water as a shared resource6.6 Materials (paper, water, waste) 
 303–2 Management of water discharge-related impacts6.6 Materials (paper, water, waste) 
 303–3 Water withdrawal6.6 Materials (paper, water, waste)
6.9 Key figures on operational ecology
 
 303–4 Water discharge6.6 Materials (paper, water, waste)
6.9 Key figures on operational ecology
 
 303–5 Water consumption6.6 Materials (paper, water, waste)
6.9 Key figures on operational ecology
 
GRI 305: Emissions
2016
305–1 Direct (Scope 1) GHG emissions6.2 CO2 footprint (greenhouse gas 
footprint)
6.9 Key figures on operational ecology
 
 305–2 Energy indirect (Scope 2) GHG emissions6.2 CO2 footprint (greenhouse gas 
footprint)
6.9 Key figures on operational ecology
 
 305–3 Other indirect (Scope 3) GHG emissions6.2 CO2 footprint (greenhouse gas 
footprint)
6.9 Key figures on operational ecology
 
 305–4 GHG emissions intensity6.2 CO2 footprint (greenhouse gas 
footprint)
6.9 Key figures on operational ecology
 
 305–5 Reduction of GHG emissions6.3 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 emissionsNo relevant emissions 
GRI 306: Waste 2020306–1 Waste generated and significant waste related impacts6.6 Materials (paper, water, waste) 
 306–2 Management of significant waste-related impacts6.6 Materials (paper, water, waste) 
 306–3 Waste generated6.6 Materials (paper, water, waste)
6.9 Key figures on operational ecology
 
 306–4 Waste diverted from disposal6.6 Materials (paper, water, waste)
6.9 Key figures on operational ecology
 
 306–5 Waste directed to disposal6.6 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 criteria6.8 Procurement 
 308–2 Negative environmental impacts in the supply chain and actions taken6.8 Procurement  
GRI 414: Supplier 
Social Assessment 2016
414–1 New suppliers that were screened using social criteria6.8 Procurement  
 414–2 Negative social impacts in the supply chain and actions taken6.8 Procurement  

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics7.1 Relevance of the topic to SZKB 
GRI 415: Public Policy 2016415–1 Political contributions7.7 Political influence 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics7.1 Relevance of the topic to SZKB
 
SZKB standardBusiness areas evaluated for risks related to untaxed client funds7.4 Tax evasion 
SZKB standardConfirmed cases of untaxed client assets and measures taken

7.4 Tax evasion

 

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics7.1 Relevance of the topic to SZKB 
SZKB standardLegal proceedings due to insider trading and market manipulationIn 2022, SZKB was not involved in any legal proceedings due to insider trading or market manipulation.  

 

GRI Standard/other sourceDisclosurePlace of disclosure/information specifiedOmission
GRI 3: Material Topics 20213–3 Management of material topics10.1 Relevance of the topic to SZKB 
GRI 416: Customer Privacy 2016
418-1 Substantiated complaints concerning breaches of customer privacy and losses of customer data10.6 Data loss