Aspect Boundary					Materiality
			Internal		External
Aspect		Significance to Bank’s Operations	Sri Lanka	Bangladesh	Customers	Communities	Suppliers	To the Bank	To the Stakeholder
Economic
1.	Economic performance	High	★	★				High	High
2.	Market presence	High	★					High	High
3.	Indirect economic impact	Moderate			★			Moderate	High
4.	Procurement practices	Moderate	★					Moderate	High
Environmental
5.	Materials	Low
6.	Energy	Moderate	★	★				High	Moderate
7.	Water	Low
8.	Biodiversity	Low
9.	Emissions	Low
10.	Effluents and waste	Moderate	★				★	Low	High
11.	Products and services	Moderate			★			High	High
12.	Compliance	Low
13.	Transport	Low
14.	Overall	Low
15.	Supplier environment assessment	Moderate					★	High	Low
16.	Environment grievance mechanisms	Low
Social: Labour Practices and Decent Work
17.	Employment	High	★	★				High	High
18.	Labour/management relations	High	★	★			★	High	High
19.	Occupational health and safety	Moderate	★	★				Moderate	Moderate
20.	Training and education	High	★	★				High	High
21.	Diversity and equal opportunity	High	★	★				High	High
22.	Equal remuneration for women and men	High	★	★				High	High
23.	Supplier assessment for labour practices	High					★	High	Low
24.	Labour practices grievance mechanisms	High	★	★				High	High
Social: Human Rights
25.	Investment	Moderate	★					Moderate	Moderate
26.	Non-discrimination	High	★	★				High	High
27.	Freedom of association and collective bargaining	High	★	★				High	High
28.	Child labour	High	★	★				High	High
29.	Forced or compulsory labour	High	★	★				High	High
30.	Security practices	Moderate	★	★				Moderate	Moderate
31.	Indigenous rights	Low
32.	Assessment	High	★	★				High	High
33.	Supplier human rights assessment	High					★	High	High
34.	Human rights grievance mechanisms	High	★	★				High	High
Social: Society
35.	Local communities	Moderate	★			★		Moderate	High
36.	Anti-corruption	High	★					High	High
37.	Public policy	Low
38.	Anti-competitive behaviour	Low
39.	Compliance	High	★	★				High	High
40.	Supplier assessment for impacts on society	Moderate					★	High	Low
41.	Grievance mechanisms for impacts on society	Low
Social: Product Responsibility
42.	Customer health and safety	Low
43.	Product and service labelling	High	★	★				High	High
44.	Marketing communications	High	★	★				High	High
45.	Customer privacy	High	★	★				High	High
46.	Compliance	High	★	★				High	High
47.	Product portfolio	High	★	★				High	Low
48.	Audit	High	★	★				High	Low
49.	Active ownership	Low
Other Topics
50.	Bank’s CSR activities	Moderate	★	★				Moderate	Moderate
51	Financial literacy	Moderate				★		Moderate	Moderate
52	Risk management	High	★	★				High	High
53	Innovation	High	★	★				High	Low
54	Channel migration	High	★	★				High	Moderate

There were neither material restatement of information provided in earlier reports nor any material change in the scope nor in the aspect boundaries of the report with regard to reporting on sustainability impacts of the Bank.