Table A6.

Intra-firm comparability of CREDEM over three years (2018, 2019 and 2020)

PanelsPanel APanel BPanel CPanel D
Material topicsCommon GRI topic-specific disclosuresExtra GRI topic-specific disclosures by CREDEM in 2018Extra GRI topic-specific disclosures by CREDEM in 2019Extra GRI topic-specific disclosures by CREDEM in 2020
Materials301-1
Energy302-1; 302-2; 302-3; 302-4
Emissions305-1; 305-2; 305-3; 305-4; 305-6; 305-7
Effluents and waste306-2
Environmental compliance307-1
Employment401-1; 401-2; 401-3
Training and education404-1; 404-3
Anti-corruption205-3205-1; 205-2
Diversity and equal opportunities405-1
Marketing and labelling417-1417-3417-3
Customer privacy418-1
Economic performance201-1
Anti-competitive behaviour206-1
Products portfolioaFS-7; FS-8
Occupational health and safety403-1403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-9
Non-discriminationb406-1

Notes:

aFS-7 and FS-8 are still present in CREDEM’s 2020 report but are no longer labelled as such; bAlthough non-discrimination was not presented as a material item in 2019, such information was disclosed

Source: Created by the authors

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