Table A4.

Inter-firm comparability of CREDEM and BPER in 2020

PanelsPanel APanel BPanel C
Material topicsCommon GRI topic-specific disclosures for both banks in 2020Extra GRI topic-specific disclosures by CREDEMExtra GRI topic-specific disclosures by BPER
Materials301-1 301-2
Energy302-1; 302-3; 302-4;302-2
Emissions305-1; 305-2; 305-3; 305-4; 305-5;305-6; 305-7
Effluents and Waste306-2
Environmental compliance307-1
Employment401-1; 401-2; 401-3;
Training and education404-1; 404-3404-2
Anti-corruption205-3205-1
Diversity and equal opportunity405-1405-2
Marketing and labelling417-1; 417-3417-2
Customer privacy418-1
Economic performance201-1201-2; 201-3
Anti-competitive behaviour206-1
Products portfolioFSb-7, FS-8FSa-6
Occupational health and safety403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-9403-8; 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

Source: Created by the authors

or Create an Account

Close subscription notice
Close access options