Inter-firm comparability of CREDEM and BPER in 2020
| Panels | Panel A | Panel B | Panel C |
|---|---|---|---|
| Material topics | Common GRI topic-specific disclosures for both banks in 2020 | 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; 305-5; | 305-6; 305-7 | – |
| 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 | 205-3 | – | 205-1 |
| Diversity and equal opportunity | 405-1 | – | 405-2 |
| Marketing and labelling | 417-1; 417-3 | – | 417-2 |
| Customer privacy | 418-1 | – | – |
| Economic performance | 201-1 | – | 201-2; 201-3 |
| Anti-competitive behaviour | 206-1 | – | – |
| Products portfolio | FSb-7, FS-8 | – | FSa-6 |
| Occupational health and safety | 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-9 | – | 403-8; 403-10 |
| Panels | Panel A | Panel B | Panel C |
|---|---|---|---|
| Material topics | Common GRI topic-specific disclosures for both banks in 2020 | 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; 305-5; | 305-6; 305-7 | – |
| 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 | 205-3 | – | 205-1 |
| Diversity and equal opportunity | 405-1 | – | 405-2 |
| Marketing and labelling | 417-1; 417-3 | – | 417-2 |
| Customer privacy | 418-1 | – | – |
| Economic performance | 201-1 | – | 201-2; 201-3 |
| Anti-competitive behaviour | 206-1 | – | – |
| Products portfolio | FSb-7, FS-8 | – | FSa-6 |
| Occupational health and safety | 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-9 | – | 403-8; 403-10 |
Notes:
aFS refers to the Specific Sector Guide-G4 version. Otherwise, the bank used the GRI Standards (2016); bFS-7 and FS-8 are still present in CREDEM’s report but are no longer labelled as such
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