GRI Content Index

GRI 2: General Disclosures 2021		Information links	Pages	Omissions
2-1	Organizational details	Organizational details Legal name: Nature of ownership and legal form: Location of headquarters: Countries of operation:
2-6	Activities, value chain and other business relationships	Activities, value chain and other business relationships Activities, Value Chain and Other Business Relationships
2-11	Chair of the highest governance body	Chair of the highest governance body Report whether the chair of the highest governance body is also a senior executive in the organization: If the chair is also a senior executive, explain their function within the organization's management, the reasons for this arrangement, and how conflicts of interest are prevented and mitigated:
2-12	Role of the highest governance body in overseeing the management of impacts	Role of the highest governance body in overseeing the management of impacts Describe the role of the highest governance body and of senior executives in developing, approving, and updating the organization's purpose, value or mission statements, strategies, policies, and goals related to sustainable development: Describe the role of the highest governance body in overseeing the organization's due diligence and other processes to identify and manage the organization's impacts on the economy, environment, and people: Describe the role of the highest governance body in reviewing the effectiveness of the organization's processes as described above, and report the frequency of this review:
2-13	Delegation of responsibility for managing impacts	Delegation of responsibility for managing impacts Describe how the highest governance body delegates responsibility for managing the organization's impacts on the economy, environment, and people: Describe the process and frequency for senior executives or other employees to report back to the highest governance body on the management of the organization's impacts on the economy, environment, and people:
2-15	Conflicts of interest	Conflicts of interest Describe the processes for the highest governance body to ensure that conflicts of interest are prevented and mitigated: Report whether conflicts of interest are disclosed to stakeholders, including, at a minimum, conflicts of interest relating to: cross-board membership, cross-shareholding with suppliers and other stakeholders, existence of controlling shareholders, related parties, their relationships, transactions, and outstanding balances:
2-16	Communication of critical concerns	Communication of critical concerns Describe whether and how critical concerns are communicated to the highest governance body: Report the total number and the nature of critical concerns that were communicated to the highest governance body during the reporting period:
2-17	Collective knowledge of the highest governance body	Collective knowledge of the highest governance body Report measures taken to advance the collective knowledge, skills, and experience of the highest governance body on sustainable development:
2-18	Evaluation of the performance of the highest governance body	Evaluation of the performance of the highest governance body Describe the processes for evaluating the performance of the highest governance body in overseeing the management of the organization's impacts on the economy, environment, and people: Report whether the evaluations are independent or not, and the frequency of the evaluations: Describe actions taken in response to the evaluations, including changes to the composition of the highest governance body and organizational practices:
2-19	Remuneration policies	Remuneration policies Remuneration policies for members of the highest governance body and senior executives Describe how the remuneration policies for members of the highest governance body and senior executives relate to their objectives and performance in relation to the management of the organization's impacts on the economy, environment, and people:
2-20	Process to determine remuneration	Process to determine remuneration Describe process for designing remuneration policies and determining remuneration: Report the results of votes of stakeholders (including shareholders) on remuneration policies and proposals:

GRI 3: Material Topics 2021		Information links	Pages	Omissions
3-1	Process to determine material topics	Process to determine material topics Describe process to determine material topics: Specify stakeholders and experts whose views informed process to determine material topics:

GRI 201: Economic Performance 2016		Information links	Pages	Omissions
201-2	Financial implications and other risks and opportunities due to climate change	Financial implications and other risks and opportunities due to climate change Reporting Currency: Risks Posed by Climate Change Opportunities Posed by Climate Change If there is not a system in place to calculate the financial implications or costs, or to make revenue projections, report the plans and timeline to develop the necessary systems:

GRI 206: Anti-competitive Behavior 2016		Information links	Pages	Omissions
206-1	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices	Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Legal actions for anti-competitive behavior, anti-trust, and monopoly practices Report the main outcomes of completed legal actions, including any decisions/judgments:

GRI 305: Emissions 2016		Information links	Pages	Omissions
305-1	Direct (Scope 1) GHG emissions	Direct (Scope 1) GHG emissions Direct (Scope 1) GHG Emissions (metric tons of CO2e) Gases included in the calculation of gross direct (Scope 1) GHG emissions: Biogenic CO2 emissions (metric tons of CO2e) Rationale for choosing base year: Context of significant changes in emissions that triggered recalculations of the base year emissions: Source of emissions factors and the GWP rates used: Direct (Scope 1) GHG emissions consolidation approach: Standards, methodologies, assumptions, and/or calculation tools used for direct (Scope 1) GHG emissions:
305-2	Energy indirect (Scope 2) GHG emissions	Energy indirect (Scope 2) GHG emissions Energy Indirect (Scope 2) GHG Emissions (metric tons of CO2e) Gases used to calculate indirect (Scope 2) GHG emissions: Rationale for choosing base year (Scope 2): Context of significant changes in emissions that triggered recalculations of the base year emissions (Scope 2): Source of emissions factors and the GWP rates used (Scope 2): Consolidation approach for Direct (Scope 1) and Indirect (Scope 2) GHG emissions: Standards, methodologies, assumptions, and/or calculation tools used for Scope 1 and Scope 2 GHG emissions:
305-3	Other indirect (Scope 3) GHG emissions	Other indirect (Scope 3) GHG emissions Other Indirect (Scope 3) GHG Emissions Gases included in the calculation: Other indirect (Scope 3) GHG emissions categories and activities included in the calculation: Rationale for choosing base year (Scope 3): Context of significant changes in emissions that triggered recalculations of the base year emissions (Scope 3): Source of emissions factors and the GWP rates used (Scope 3): Standards, methodologies, assumptions, and/or calculation tools used for indirect (Scope 3) GHG emissions:

GRI 401: Employment 2016		Information links	Pages	Omissions
401-1	New employee hires and employee turnover	New employee hires and employee turnover New Employee Hires Employee Turnover
401-2	Benefits provided to full-time employees that are not provided to temporary or part-time employees	Benefits provided to full-time employees that are not provided to temporary or part-time employees Benefits which are standard for full-time employees of the organization but are not provided to temporary or part-time employees, by significant locations of operation The definition used for 'significant locations of operation':

GRI 404: Training and Education 2016		Information links	Pages	Omissions
404-2	Programs for upgrading employee skills and transition assistance programs	Programs for upgrading employee skills and transition assistance programs Describe the type and scope of programs implemented and assistance provided to upgrade employee skills: Describe transition assistance programs provided to facilitate continued employability and the management of career endings resulting from retirement or termination of employment:

GRI 415: Public Policy 2016		Information links	Pages	Omissions
415-1	Political contributions	Political contributions Political contributions If applicable, how the monetary value of in-kind contributions was estimated:		Not Applicable. Banner Corporation and Banner Bank did not make direct political contributions during the reporting period. Indirectly, a portion of certain trade association membership dues are allocated for lobbying.

GRI 416: Customer Health and Safety 2016		Information links	Pages	Omissions
416-1	Assessment of the health and safety impacts of product and service categories	Assessment of the health and safety impacts of product and service categories Assessment of the Health and Safety Impacts of Product and Service Categories		Not Applicable. Banner Bank does not produce significant negative health and safety impacts from its operations, products or services.
416-2	Incidents of non-compliance concerning the health and safety impacts of products and services	Incidents of non-compliance concerning the health and safety impacts of products and services Incidents of Non-Compliance Concerning the Health and Safety Impacts of Products and Services If the organization has not identified any non-compliance with regulations and/or voluntary codes, provide a brief statement of this fact:		Not Applicable. Banner Corporation and Banner Bank do not produce material products and services for which there are safety guidelines.

GRI 418: Customer Privacy 2016		Information links	Pages	Omissions
418-1	Substantiated complaints concerning breaches of customer privacy and losses of customer data	Substantiated complaints concerning breaches of customer privacy and losses of customer data Substantiated complaints concerning breaches of customer privacy and losses of customer data If the organization has not identified any substantiated complaints, provide a brief statement of this fact: