Table A3.

Inter-firm comparability of CREDEM and BPER in 2019

PanelsPanel APanel BPanel C
Material topicsCommon GRI topic-specific disclosures for both banks in 2019Extra GRI topic-specific disclosures by CREDEMExtra GRI topic-specific disclosures by BPER
Materials301-1301-2
Energy302-1; 302-3; 302-4;302-2
Emissions305-1; 305-2; 305-3; 305-4305-6; 305-7305-5
Effluents and waste306-2
Environmental compliance307-1
Employment401-1; 401-2; 401-3
Training and education404-1; 404-3404-2
Anti-corruption205-3 205-1
Diversity and equal opportunity405-1405-2
Marketing and labelling417-1, 417-3417-2
ex FSa-15; ex FS-16
Customer privacy418-1
Economic performance201-1201-2; 201-3
Anti-competitive behaviour206-1
Products portfolioFSa-7, FS-8FS-6

Notes:

aFS refers to the Specific Sector Guide-G4 version. Otherwise, the bank used the GRI Standards (2016)

Source: Created by the authors

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