Tel: 09-46237401 E-mail F: fArditcH rizoivR.7G E N/001/005 March 6, 2014 CENTRAL BANK OF NIGERIA Financial Policy & Regulation Department Central Business District P.M.B. 0187 Garki, Abuja.

Circular to all Banks, Discount Houses and Development Finance Institutions REPORTING TEMPLATE FOR THE NIGERIA SUSTAINABLE BANKING PRINCIPLES (NSBPs) Recall that the CBN, vide a Circular referenced FPR/DIR/CIR/GEN/03/ 004 of May 6, 2013, issued an exposure draft of the NSBPs reporting template to stakeholders for comments. The reporting template was developed to provide reporting institutions with a uniform format for reporting their implementation efforts as well as enable such institutions plan effectively, track the progress of their implementation against a roadmap and identify challenges for possible remedial action. The template will also enable the Central Bank of Nigeria to monitor the progress of implementation at individual bank and industry levels, ensure appropriate intervention to help resolve implementation challenges and provide an objective, fair and equitable basis for possible incentives.

Having taken into account the perspectives of all stakeholders during the process of developing the final template, the attached reporting template is hereby issued to banks, discount houses and development finance institutions for implementation.

Accordingly, sustainability reporting will commence in June 2014 with the submission of the one-off report (first quarter) not later than July 7, 2014.

The second quarter one-off report shall be received not later than October 7, 2014 while the third quarter report should reach the CBN not later than January 7, 2015.

Rendition of regular reports (i.e. semi-annual and annual reports), which should be received at the CBN not later than 7 days after the end of the relevant period, shall commence with the receipt of the first bi-annual report not later than July 7, 2015 for the period January to June 2015. All reports are to be sent to the Director, Banking Supervision Department, Central Bank of Nigeria, Abuja.

Thank you.

c KEVIN N. AMUGO ( Director, Financial Policy & Regulation Department

Nigeria Sustainable Banking Principles Reporting Template For The Rendition Of Returns By Banks, Discount Houses And Development Finance Institutions

ONE-OFF REPORT FOR SUBMISSION TO THE CBN (FIRST QUARTER) Policy Formulation and Governance` '
1.1.1	Briefly describe how your bank will apply the Principles to its business activities and business operations
1.1.2	Briefly describe how Environmental & Social (E&S) risk management considerations have been integrated into your Enterprise Risk Management framework including the use of International Good Practice Standards such as the Equator Principles, IFC Performance Standards, etc).	Provided	Nat Provided
1.1.3	Please provide your bank's implementation targets and milestones including a five-year plan.
1.1.4	Briefly describe how the principles and guidelines have been introduced to the Board of Directors.	Yes	No	Remarks
1.1.5	Has a Sustainable Banking Unit/Office/Desk been established? What date was it established?	Provided	Not Provided
Please provide the revised organogram of the bank
1.1.6	(which includes the Sustainable Banking Unit/Office/Desk).
1.1.7	Status & Experience of the Officer heading the SB Unit	Status	Experience
		Provided	Not Provided
1.1&	Please provide the job description for the Head of the Unit or designated Officer	Composition
1.1.9	Details of staffing (manning levels) of the unit.	Name	Designation	I	Department
		Yes	No	Remarks
10	Have the implementation targets and a five-year plan
1.1)	been communicated to all staff? Briefly describe how.
1	1.2	,capaCity Building,
1.2.1	List the capacity building activities on the Principles and Guidelines undertaken to date for your:
(a)	Board
(b)	Senior Management
(c )	Risk Management Unit
(d)	Other Employees
(e )	Customers
(f)	Service Providers

	ONE-OFF REPORT FOR SUBMISSION TO THE CBN (SECOND QUARTER)
ll Sustainable Bankingiolicies/Processes ...		Attached	Not Attached
	Has the Bank developed an E & S Risk
2.1.1	Management Policy for its Business Activities (if yes, please attach a copy)	Attached	Not Attached
	Has the Bank developed an E&S Footprint Policy
2.1.2	for its Business Operations (if yes, please attach a copy)	Yes	No	Remarks
	Has the Bank developed an E&S Footprint Policy for its Business Operations? Have the Policies been
2.1.2.2 communicated to all staff? If Yes, how? Has the Bank established procedures by which it will apply the sector guidelines to the bank's 2.1.3 Business Activities in the following Sectors? (if yes, please provide a copy) (a) Agriculture (b) Power (c) Oil and Gas Date of Board meeting in which the Sustainable 2.1.4 Banking Policy(les) was approved by your Board of Directors		Attached	Not Attached
2.1.5	Please attach any relevant minutes or documentation	Provided	Not Provided
	Provide the title and number of capacity building programmes conducted including dates and
2.1.6	number of staff	Attached	Not Attached
2.1 .7	Please attach the list of sessions, participants, their job roles and units

One-Off Report For Submission To The Cbn (Third Quarter) 3

3.1	Reporting Framework and Procedures	Attached	Not Attached
	Attach a copy of the E&S Management Procedures for your bank's Business Activities
3.1.1	Attached	Not Attached
3.1.2	Attach your E&S Footprint Management Procedures for your bank's Business Operations	Provided	Not Provided
	Provide the title and number of capacity building programmes conducted including
3.1.3	dates and number of staff	Attached	Not Attached
3.1.4	Please attach the list of participants, their job roles and units	Attached	Not Attached
	Attach a copy of your E&S Risk Management
3.1.5	Reporting Framework and Sustainable Banking Report Template.

	ON-GOING REPORT
I	Principle I: E&S Management System tor Business Activities Semi-annual	Semi-annual	Year-to date Remarks
	Returns 1	Returns 2
1.1	Total number of transactions approved during the reporting period
1.2	Total value of the transactions
1.3	Number of transactions screened/assessed for E&S risks
1.4	Value of transactions screened/assessed for E&S risks
1.5	Percentage of total portfolio screened/assessed for E&S risk Attach the list of transaction or client risk
1.6	categorization (i.e. Category A/B/C or High/Medium/Low risk)
1.7	Attach the risk categorization by financial product type
1.8	Attach the risk categorization by industry sector
1.9	Attach the risk categorization by location (state and/or region)
1.10	Number of clients or relationships exited for poor E&S performance, non-compliance with agreed E&S Action Plans, or breach of loan documentation covenants/conditions No of client engagements on E&S issues which
1.11	resulted in positive outcomes for the client and the Bank Amount of lending to companies or projects that have a high climate risk exposure. These include, but are not limited to, the following industries: Transportation, Banking, Chemicals, Utilities, Healthcare Management Services, Multi-line Insurance, non-renewable Energy.
1.12	Description of origination, underwriting or securitization of environmental products (e.g. securities based on renewable energy asset projects, green bonds related to reforestation)
1.13	Amount of lending: (1) for environmentally beneficial purposes (e.g. energy efficiency measures, renewable energy projects, etc.) or, (2) for general purposes to environmentally focused companies (e.g. low-carbon technologies, renewable energy storage, etc.)
1.14	Number of Corrective Action Plans developed for
1.15	category A and B projects Percentage of category A projects supervised on
1.16	annual basis
1.17	Percentage of category A and B projects with regular reporting from borrowers.

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	2	Principle 2: E&S Footprint Management for Business Oberations Semi-annual	Semi-annual
		Returns I	Returns 2	Year-todate Remarks
	Total number of buildings/branches and facilities
	())	in use by the bank Number of buildings/branches and facilities
	PO	included in this report out of total facilities Total floor space of buildings included in this
	(1)))	report out of total floor space
	(iv)	Total number of employees	Semi-annual	Semi-annual	Year-todate Remarks
		Returns 1	Returns 2
	2.1	Environmental Footprint
2.1.1	Energy consumption - from the national grid and from generators Total amount of electricity purchased from the
2.1.1.1 national grid in Gwh or Kwh 2.1.1.2 Total amount used per employee in kilowatts hour 2.1.1.3 Total litres of fuel used to run the generator 2.1.1.4 Total litres used per employee Number of branches/business offices powered by 2.1.1.5 alternative sources of energy (e.g. solar energy) Number of ATMs powered by alternative sources 2.1.1.6 of energy (e.g. solar energy) 2.1.1.7 Percentage of Total number of ATMs 2.1.1.8 Cot footprint per employee from electricity use 2.1.2 Paper use - in kqs/tonnes 2.1.2.1 Total paper consumption in kilograms Use of recycled paper as a percentage of total 2.1.2.2 paper consumption 2.1.2.3 Total paper consumption per employee **Note: recycled paper refers to new paper products made from waste paper. 2.1.3 Water use 2.1.3.1 From the main water supply - Total consumption 2.1.3.2 From the main water supply - Use per employee From own sources [e.g. boreholes] - Total 2.1.33 consumption From own sources [e.g. boreholes] - Use per 2.1.3.4 employee Total value of water efficiency investments made 5 2.1.3' and expected efficiency gains in cubic metres. Water consumption per employee reduced by 2.1.3.6 2.1.4 Solid waste production - in kgs/tonnes 2.1.4.1 Total amount of solid waste generated Total amount of solid waste generated per 2.1.4.2 employee Amount of solid waste disposed to recycling 2.1.43 plants as a percentage of total generated

	Business travel [miles travelled, mode of transport,
2.1.5	number of trips and number of employees traveling]
2.1,5.1 Company Fleet No of vehicles in the company fleet (Company 2.1.5.1.1 fleet excludes those cars that are not maintained by the institution) 2.1.5.1.2 Total mileage clocked by company fleet 2.1.5.1.3 Total fuel consumption by fleet cars 2.1.5.1.4 Total number of employees using fleet cars 2.1.5.1.5 Average fuel use per employee 2.1.5.1.6 Use of gasoline by bank's fleet reduced by % 2.1.5.2 Air travel 2.1.5.2.1 Total number of business trips 2.1.5.2.2 Total mileage and CO2 footprint. 2.2 Social Footprint Attach the list showing the composition of 2.2.1 employees by gender, race, ethnicity or nationality 2,2.2 Attach a list showing gender distribution of employee workforce in management positions 2.2.3 Rate of absenteeism/lost hours Number of employee participation in employee education and counseling programs conducted 2.2,4 on health & safety; e.g. serious diseases, such as HIV/AIDS Number of employees participation in education/training/other career enhancement 2.2.5 programs designed for minority/disadvantaged groups especially women employees 2.2.6 Number of employees that utilized grievance mechanisms or procedures in place 2,2.7 Number of physically challenged employees in the workforce 2.2.8 Number of branches that are friendly to physically challenged customers Percentage of total number of friendly branches 2.2.9 (to physically challenged customers) to total number of branches 2.2.10 Number of children in creches in the institution's facilities to cater for nursing-mother-employees 2.2. 11 Number of stress management programmes organized for employees 2.2.12 Number of gymnasium and other recreational facilities provided for staff 2.2.13 Number of retired employees granted access to free health care 2.3 Community support and investment 2.3.1 Total number of employees involved in voluntary community activities 2.3.2 Total time (hours) spent by employees in voluntary community activities 2.3.3 Donations per capita (based on total number of employees in the workforce} 2.3.4 Gifts-in-kind

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2.3.5	Value of donations to orphanages
2.3.6	Number of boreholes constructed
2.3.7	Value of sports sponsorships
2.3.8	Value of hostels and lecture theatres provided
2.3.9	Value of schools/classroom blocks donated and renovation of schools
2.3.10	Value of transportation vehicles donated
2.3.11	Value of hospital equipment provided
2.3.12	Number of employee seconded to o community organization
2.3.13	Value of furniture or equipment donated tin estimated market value]
2.3.14	Others (Please specify)
2.4	Number of community complaints resolved via grievance mechanisms
2.5	Third party E&S standards
2.5.1	Number of suppliers, contractors and third party service providers screened Number of third party relationships exited due to
2.5.2	poor E&S performance/standards or lack of E&S policies
3	Principle 3: Human RCants	Semi-annual	Semi-annual	Year-todate Remarks
	Returns 1	Returns 2
Number of transactions assessed for human rights risks such as child labour, discrimination on the
3.1	basis of gender, ethnicity, religion, political persuasion, etc
3.1 (a)	Percentage of total transactions booked
3.2	Number of retired employees granted access to free health care
3.3	Number of transactions where (potential) human rights violations have been identified
3.3(a)	Percentage of total transactions booked Number of transactions where, based on the
3.4	human rights risk profile, mitigations requirements have been included in the loan documentation Number of transactions that were
3.5	cancelled/terminated based on the human rights risk.
3.5(a)	Percentage of total transactions booked " .
4	Principle 4: Women's Economic Empowerment	Semi-annual	Semi-annual	Year-todate Remarks
	Returns 1	Returns 2
4.1	Total number of female employees
4.1 (a)	Percentage of total employees
4.2	Attach a list of female employees by business unit
4.3	Number of female employees in management positions
4.3(a)	Percentage of total number of employees in management positions.
4,4	Number of females on Board of Directors
4.4(a)	Percentage of total directors
4.5	Total expenditure on capacity building for female employees

4.5(a)	Percentage of total expenditure on capacity building
4.6	Number of women-inclusive policies Number of reviewed policies barring women from registering their spouses for health benefits and/or
4.7	claim allowances for their husband and children
4.8	Number of new female-oriented products and services developed and brought to market
4.9	Number of loans made to women: (a) Individuals (b) Women-owned businesses
4.10.	Total value of all lending made to women: (a) Individuals (b) Women-owned businesses (c) Percentage of total loan portfolio
5.	Principle 5: Financipil Inclusion:17F .	,.
		Semi-annual	Semi-annual	Year-todate Remarks
		Returns 1	Returns 2
	Number of new/innovative products or service
5.1	offerings designed for disadvantaged groups and amounts involved: (i) Deposits (ii) Loans/advances Number of previously unbanked individuals who
5.2	received financial services or products for the first time.
5.3	Attach a list of agent banks established by state
5.4	Number of individual and SME accounts held with the bank: (i) Individual (ii) SME Number of branches that can be easily accessed
5.5	by physically challenged persons such as visually impaired and/or those on wheelchairs, etc. Percentage of total domestic loans and other banking products focused on underserved and under-banked business segments (e.g. lowincome neighbourhoods, minority-owned businesses, small and medium enterprises), by category
5.6	Description of initiatives to enhance customers' financial literacy, including efforts to attract unbanked, under-banked, or underserved customers. Include the number of participants in each initiative.
5.7	Principle 6: E&S GPVernance	Semi-annual	Semi-annual	year-torintn Remarks
6.1	Review of E&S Governance	Returns 9
		Returns 1
	Number of Internal audit reviews conducted to
6.2	assess progress and monitor effectiveness of E&S governance structures External audit conducted to review the bank's
6.3	compliance with Sustainable Banking (Answer yes or no)

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6.4	Description of legal and regulatory fines and settlements associated with failure to provide adequate, clear, and transparent information about products and services, including truthful advertising, transparency of small print, marketing to vulnerable groups (e.g. small investors), transparency of fees, mis-selling products, overcharging clients, and legal responsibility of firm. Include naira amount of fines and settlements and a description of corrective actions implemented in response to events
	j j Principle 7: Capacity Building	Semi-annual	Semi-annual	Year-to
		Returns 1	Returns 2	date	Remarks
7.1	Training:
7.1.1	Sustainable Banking training programs developed and delivered including:
7.1.1.1	Number Mode of Delivery (Attach) e.g. classroom,
7.1.1.2 webner, online, on-the-job seminars, conferences Number of participants trained and in what 7.1.1.3 functions/roles within the institution (Attach) 7.2 Number of other capacity building activities: 7.2.1 General awareness raising 7.2.2 Seminars 7.2.3 Press releases & bulletins 7.2.4 In-plant programmes 7.2.5 Study tours, knowledge sharing, community of practice 8 Principle 8: Collaborative Partnershibr		Semi-annual	Semi-annual	Year-todate Remarks
		Returns 1	Returns 2
	Membership and/or leadership roles in Nigerian sector-wide Sustainable Banking initiatives,
8.1	programs or working groups (Attach) Membership and/or leadership roles in international Sustainable Banking or other sustainability-related initiatives, forums, or events (including the Equator Principles) (Attach)
8.2	Number of Development Finance Institution(s)
8.3	collaborated with on sustainability issues (to be reported once a year - Q4 only)		4.,
	9	Principle 9: Repo inq	14
		Semi-annual	Remarks
		Semi-annual	Year-todate
		Returns 2
		Returns 1
	Sustainable Banking included in Annual Report or
9.1	publication of standalone Sustainability Report (Answer yes or no)
	9.2	Annual report presented and approved by the Board
	9.3	Annual report submitted to CBN (Answer yes or no)

SECTORAL REPORT . AGRICULTURE	Semi-annual I Semi-annual IYear-tot Remarks
1.1	Number of agriculture-related transactions booked:
1.1.1	Total
1.1.2	By Agricultural value chain category and name (attach)
1.1.3	By type of commodity (attach)
1.2	Value of agriculture-related transactions booked:
1.2.1	Total
1.2.2	By Agricultural value chain category and name (attach)
1.2.3	By type of commodity (attach)
1.3	Number of transactions by E&S Categorization (A, B or C)
1.3.1	By state (attach)	1	1
2	POWER	Semi-annual	Semi-annual	Year-to date Remarks
	Returns 1	Returns 2
2.1	Number of power-related transactions booked
2.1.1	Total
2.1.2	By category:
2.11	Power generation sources and associated facilities
2.1.4	Electricity transmission
2.1.5	Electricity distribution
2.2	Value of power-related transactions booked
2.2.1	Total
2.2.2	By category:
2.2.3	Power generation sources and associated facilities
2.2.4	Electricity transmission
2.2.5	Electricity distribution
2.3	Number of power-related transactions screened/assessed for E&S risks
2.4	Number of transactions by E&S Categorization (A, B or C)
2.5	Amount of lending to:
2.5.1	Energy efficiency projects
2.5.2	Clean Technology
2.5.3	Renewable energy (please specify: solar, clean coal, wind, biomass, etc.)
3 .	OIL AND GAS	Semi-annual	Semi-annual	Year- o date Remarks
	Returns 1	Returns 2
3.1	Number of oil & gas related transactions booked:
3.1.1	Total
3.1.2	By category:
3.1.2.1 Upstream 3.1.2.2 Midstream 3.1.2.3 Downstream

	Servicing (i.e. provision of technical support services for the upstream, midstream and
3.1.2.4	downstream segments in the areas of drilling, well completion, well simulation, logistics, equipment supplies, etc.)
	3. 2	Value of Oil and Gas-related transactions booked:
3.2.1	Total
3.2.2	By category:
3.2.2.1	Upstream
3.2.2.2 Midstream 3.2.2.3 Downstream 3.2.2.4 Servicing 3.3 Number of Oil & Gas-related transactions screened/assessed for E&S risks 3.4 Number of transactions by E&S Categorisation (A, B or C)