Mobilizing reporting standards results in more detailed disclosure topics within and beyond the NFRD requirements
| NFRD’s requirements | Detailed disclosure topics provided by SASB Standard for commercial banks | Detailed GRI disclosure topics mobilized by both banks following their materiality analysisa |
|---|---|---|
| Environmental matters | – | Materials Energy Emissions Effluents and waste Environmental compliance |
| Social and employee matters | – | Employment Training and education |
| Anti-corruption and bribery matters | Business ethics | Anti-corruption |
| Human rights | – | – |
| Diversity on the board | – | Diversity and equal opportunity |
| Items going boing the NFRD requirements | Data security | Marketing and labelling |
| Systemic risk management | Customer privacy | |
| Financial inclusion and capacity building | Economic performance | |
| Incorporation of ESG in credit analysis | Anti-competitive behaviour | |
| Products portfoliob |
| NFRD’s requirements | Detailed disclosure topics provided by SASB Standard for commercial banks | Detailed GRI disclosure topics mobilized by |
|---|---|---|
| Environmental matters | – | Materials |
| Social and employee matters | – | Employment |
| Anti-corruption and bribery matters | Business ethics | Anti-corruption |
| Human rights | – | – |
| Diversity on the board | – | Diversity and equal opportunity |
| Items going boing the NFRD requirements | Data security | Marketing and labelling |
| Systemic risk management | Customer privacy | |
| Financial inclusion and capacity building | Economic performance | |
| Incorporation of ESG in credit analysis | Anti-competitive behaviour | |
| Products portfoliob |
Notes:
aBoth banks linked GRI disclosure topic labels to their material items. This column reports the GRI disclosure topics both banks link to at least one of their material items. It is important to acknowledge that both banks also had material items that were not represented by a GRI disclosure topic and that there were also some GRI disclosure topics that were only discussed by one bank, bThis is a topic that was included in the Specific Sector Guide-G4 version. Otherwise, the bank used the GRI Standards (2016)
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