Inter-firm comparability of CREDEM and BPER in 2018
| Panels | Panel A | Panel B | Panel C |
|---|---|---|---|
| Material topics | Common GRI topic-specific disclosures for both banks in 2018 | Extra GRI topic-specific disclosures by CREDEM | Extra GRI topic-specific disclosures by BPER |
| Materials | 301-1 | – | 301-2 |
| Energy | 302-1; 302-3; 302-4; | 302-2 | – |
| Emissions | 305-1; 305-2; 305-3; 305-4 | 305-6; 305-7 | 305-5 |
| Effluents and waste | 306-2 | – | – |
| Environmental compliance | 307-1 | – | – |
| Employment | 401-1; 401-2; 401-3 | – | – |
| Training and education | 404-1; 404-3 | – | 404-2 |
| Anti-corruption | 205-1; 205-3 | 205-2 | |
| Diversity and equal opportunity | 405-1 | – | 405-2 |
| Marketing and labelling | 417-1 | – | 417-2; 417-3 ex FSa-15; ex FS-16 |
| Customer privacy | 418-1 | – | – |
| Economic performance | 201-1 | – | 201-3 |
| Anti-competitive behaviour | 206-1 | – | – |
| Products portfolio | FSa-7, FS-8 | – | FS-6 |
| Panels | Panel A | Panel B | Panel C |
|---|---|---|---|
| Material topics | Common GRI topic-specific disclosures for both banks in 2018 | Extra GRI topic-specific disclosures by CREDEM | Extra GRI topic-specific disclosures by BPER |
| Materials | 301-1 | – | 301-2 |
| Energy | 302-1; 302-3; 302-4; | 302-2 | – |
| Emissions | 305-1; 305-2; 305-3; 305-4 | 305-6; 305-7 | 305-5 |
| Effluents and waste | 306-2 | – | – |
| Environmental compliance | 307-1 | – | – |
| Employment | 401-1; 401-2; 401-3 | – | – |
| Training and education | 404-1; 404-3 | – | 404-2 |
| Anti-corruption | 205-1; 205-3 | 205-2 | |
| Diversity and equal opportunity | 405-1 | – | 405-2 |
| Marketing and labelling | 417-1 | – | 417-2; 417-3 |
| Customer privacy | 418-1 | – | – |
| Economic performance | 201-1 | – | 201-3 |
| Anti-competitive behaviour | 206-1 | – | – |
| Products portfolio | FSa-7, FS-8 | – | FS-6 |
Notes:
aFS refers to the Specific Sector Guide-G4 version. Otherwise, the bank used the GRI Standards (2016)
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