GRIcontent index
| Statement of use | Cotlands has reported the information cited in this GRI content index for the period from 1 April 2025 to 31 March 2026 with reference to the GRI Standards. |
| GRI 1 used | GRI 1: Foundation 2021 |
GRI 1: Foundation 2021
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 2-1 | Organisational details | Contact us | |
| 2-2 | Entities included in the organisation's sustainability reporting | Cotlands is a single entity operating in 8 provinces. The financial statements are for the whole organisation. The request from DBE to register our Gauteng playgroups as separate NPOs required us to register six new separate entities. Due to the strategic pivot these separate entities were wound down and closed as of 31 Dec 2025. | About this report |
| 2-3 | Reporting period, frequency and contact point | Our reports are annual, and reflect our financial year, 1 April to 31 March. | About this report |
| 2-4 | Restatements of information | There are no restatements in this report. | |
| 2-5 | External assurance |
| About this report Audit and accountability |
| 2-6 | Activities, value chain and other business relationships | Details of our activities, value chain and business relationships are discussed throughout the report. | |
| 2-7 | Employees | Stakeholders Impact at a glance Business model | |
| 2-8 | Workers who are not employees |
| Impact at a glance |
| 2-9 | Governance structure and composition | Governance | |
| 2-10 | Nomination and selection of the highest governance body | Cotlands' constitution outlines the processes for nominating and selecting board members. | Cotlands Constitution |
| 2-11 | Chair of the highest governance body | Cotlands chairperson is a non-executive volunteer. | Governance Chairperson report |
| 2-12 | Role of the highest governance body in overseeing the management of impacts | The role of the board during this financial year has been discussed briefly in the governance section of the report and in the Chairperson report. Cotlands annual strategic session is facilitated and attended by board members so they are involved in the process. | Governance |
| 2-13 | Delegation of responsibility for managing impacts | A delegation of authority document outlines approval processes | |
| 2-14 | Role of the highest governance body in sustainability reporting | Please see the Board members' statement of responsibility. | About this report |
| 2-15 | Conflicts of interest | There were no conflicts of interest raised in this reporting period. The declaration of conflicts of interest is a standard agenda item on all Board and committee meeting agendas. | |
| 2-16 | Communication of critical concerns | Communication with the Board takes the form of quarterly Board and sub-committee meetings, with round robin email communication as required. | Chairperson report |
| 2-17 | Collective knowledge of the highest governance body | Board | |
| 2-18 | Evaluation of the performance of the highest governance body | A Board evaluation is completed annually. | |
| 2-19 | Remuneration policies | A remuneration policy is in place and available on our Intranet - the e-Cotlander. | Intranet |
| 2-20 | Process to determine remuneration | The process to determine remuneration is included in our remuneration policy. | |
| 2-21 | Annual total compensation ratio | Not discussed in the report. All employees receive the same percentage annual increase as determined by the management board. When needed, specific job categories are identified for a salary review in an effort to remain competitive, but budget constraints always need to be considered as well. | |
| 2-22 | Statement on sustainable development strategy | Sustainable development is discussed in the Chairperson report, the CEO report and in the section on Cotlands' social enterprise. | Chairperson report CEO report Strategic goal 3 |
| 2-23 | Policy commitments | A list of legal frameworks and policies that we subscribe to and are guided by is provided in the report. | About this report |
| 2-24 | Embedding policy commitments | Cotlands is committed to maintaining compliance with regulatory requirements and oversight from various entities. Cotlands subscribes to and is guided by a number of legal frameworks and policies that are listed in the report. We do not report further on how these are embedded. | About this report |
| 2-25 | Processes to remediate negative impacts | Cotlands is not aware of any potential negative impacts. | |
| 2-26 | Mechanisms for seeking advice and raising concerns | Reporting and whistle-blowing mechanisms are available to all stakeholders of Cotlands, and details are included on our website. | Cotlands Website |
| 2-27 | Compliance with laws and regulations | No incidents of non-compliance to report. | |
| 2-28 | Membership associations | Stakeholders and materiality | |
| 2-29 | Approach to stakeholder engagement | Engagement is ongoing with more details provided in the material matters section and the stakeholder engagement section. | About this report Stakeholders and materiality |
| 2-30 | Collective bargaining agreements | None of Cotlands' employees belong to a trade union. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 3-1 | Process to determine material topics | About this report | |
| 3-2 | List of material topics | Stakeholders and materiality | |
| 3-3 | Management of material topics | Stakeholders and materiality |
GRI 200: Economic topics
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 201-1 | Direct economic value generated and distributed | The report discusses sources of income received. The financial statements provide information on income and expenditure. | Where the money comes from Where the money goes Annual financial statements |
| 201-2 | Financial implications and other risks and opportunities due to climate change | Financial risks identified in this report are not as a result of climate change, which does not pose any immediate risk to Cotlands. | |
| 201-3 | Defined benefit plan obligations and other retirement plans | Cotlands offers a pension and/or provident fund to its staff members. | |
| 201-4 | Financial assistance received from government | Percentage of income received from government sources is indicated in the report and the government departments that provided funding listed under donors. | Where the money comes from |
GRI 300: Environmental topics
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 306-3 | Waste generated | We achieved a reduction in the use of paper due to moving most processes into the digital and online space. | |
| 306-4 | Waste diverted from disposal |
|
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 308-1 | New suppliers that were screened using environmental criteria | No new suppliers were screened. | |
| 308-2 | Negative environmental impacts in the supply chain and actions taken | Cotlands is not aware of any potential negative environmental impacts. |
GRI 400: Social Topics
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 401-1 | New employee hires and employee turnover | Impact at a glance | |
| 401-2 | Benefits provided to full-time employees that are not provided to temporary or part-time employees | The only additional benefit provided to full-time employees is the pension and/or provident fund. | |
| 401-3 | Parental leave | A parental leave policy is in place and available to employees. | Intranet |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 402-1 | Minimum notice periods regarding operational changes | Staff are given the recommended notice period of the organisation's intent to restructure in line with the Labour Relations Act. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 403-1 | Occupational health and safety management system | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-2 | Hazard identification, risk assessment, and incident investigation | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-3 | Occupational health services | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-4 | Worker participation, consultation, and communication on occupational health and safety | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-5 | Worker training on occupational health and safety | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-6 | Promotion of worker health | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-7 | Prevention and mitigation of occupational health and safety impacts directly linked by business relationships | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-8 | Workers covered by an occupational health and safety management system | An occupational health and safety management system has been finalised and approved with implementation in progress. | |
| 403-9 | Work-related injuries | There were no injuries on duty this year. | |
| 403-10 | Work-related ill health | For all staff, a cumulative total of 174 days' sick leave was taken during the year. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 404-1 | Average hours of training per year per employee | The training hours are not recorded, but records are kept of the types of training each staff member has attended. | |
| 404-2 | Programs for upgrading employee skills and transition assistance programs | Initial and continued in-service training and investment in accredited training to enhance skills sets. | |
| 404-3 | Percentage of employees receiving regular performance and career development reviews | All employees receive regular performance reviews. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 405-1 | Diversity of governance bodies and employees | Board Impact at a glance | |
| 405-2 | Ratio of basic salary and remuneration of women to men | Salary scales are set by job descriptions, not gender. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 406-1 | Incidents of discrimination and corrective actions taken | No incidents of discrimination have been reported during the year under review. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 413-1 | Operations with local community engagement, impact assessments, and development programs | The impacts of our programmes are discussed under the strategic goals, as this represents Cotlands' core business. | Strategic objectives |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 414-1 | New suppliers that were screened using social criteria | No new suppliers were screened. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 416-1 | Assessment of the health and safety impacts of product and service categories | Improvements and revision of Cotlands services are discussed under strategic objectives, however these do not only relate to health and safety impacts. | Strategic objectives |
| 416-2 | Incidents of non-compliance concerning the health and safety impacts of products and services | No incidents of non-compliance to report. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 417-1 | Requirements for product and service information and labeling | No products or services are subject to information requirements. |
| Disclosure number | Disclosure title | Our response | Content location |
|---|---|---|---|
| 418-1 | Substantiated complaints concerning breaches of customer privacy and losses of customer data | Cotlands did not receive any complaints regarding breaches of privacy. |