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Table 3 Sustainability disclosure on specific indicators provided in GRI G4 standards by the banks in India

From: Examination of sustainability reporting practices in Indian banking sector

GRI G4 Specific standard

No. of PSBs (N = 21)

No. of PvtSBs (N = 21)

Category: Environment

 Energy (E3-E6)

1

5

 Emissions (E15-E19)

1

4

 Effluent and waste (E23, E27)

1

4

Category: Labour practice and decent work

 Employment and benefits (L1-L3)

20

11

 Labour/Management relation(L4)

8

5

 Occupational health and safety (L6)

4

5

 Training & education (L9-L11)

12

11

 Diversity and equal opportunity (L12)

2

5

 Labour practices and grievances mechanism (L16)

15

9

Category: Human Right

 Human right investment (HR1-HR2)

0

5

 Non-discrimination (HR3)

13

9

 Child labour (HR5)

16

10

 Forced or compulsory labour (HR6)

12

10

 Indigenous right (HR8)

0

3

 Human right grievance mechanism (HR12)

10

10

Category: Society

 Local communities program (SO1, SO2)

20

15

 Anti-corruption behaviour (SO 3, SO4)

14

11