Intra-firm comparability of BPER over three years (2018, 2019 and 2020)
| Panels | Panel A | Panel B | Panel C | Panel D |
|---|---|---|---|---|
| Material topics | Common GRI topic-specific disclosures | Extra GRI topic-specific disclosures by BPER in 2018 | Extra GRI topic-specific disclosures by BPER in 2019 | Extra GRI topic-specific disclosures by BPER in 2020 |
| Materials | 301-1; 301-2; | – | – | – |
| Energy | 302-1; 302-3; 302-4; | – | – | – |
| Emissions | 305-1; 305-2; 305-3; 305-4; 305-5; | – | – | – |
| Effluents and waste | 306-2 | – | – | – |
| Environmental compliance | 307-1 | – | – | – |
| Employment | 401-1; 401-2; 401-3; | – | – | – |
| Training and education | 404-1; 404-2; 404-3 | – | – | – |
| Anti-corruption | 205-1; 205-3; | – | – | – |
| Diversity and equal opportunities | 405-1; 405-2 | – | – | – |
| Marketing and labelling | 417-1; 417-2; 417-3; ex FS1-15; ex FS-16 | – | – | – |
| Customer privacy | 418-1 | – | – | – |
| Economic performance | 201-1; 201-3 | – | 201-2 | 201-2 |
| Anti-competitive behaviour | 206-1 | – | – | – |
| Products portfolio | FS-6; FS-7; FS-8 | – | – | – |
| Occupational health and safety | 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-8; 403-9; 403-10 | – | – | – |
| Socioeconomic compliance | 419-1 | – | – | – |
| Public policy | – | – | 415-1 | 415-1 |
| Market presence | 202-1 | – | – | – |
| Local communities | 413-2, FS 14 | – | – | – |
| Procurement practices | 204-1 | – | – | – |
| Tax | – | – | 207-1; 2017-2; 2017-3 | 207-1; 2017-2; 2017-3;207-4 |
| Labour/management relations | 402-1 | – | – | – |
| Panels | Panel A | Panel B | Panel C | Panel D |
|---|---|---|---|---|
| Material topics | Common GRI topic-specific disclosures | Extra GRI topic-specific disclosures by BPER in 2018 | Extra GRI topic-specific disclosures by BPER in 2019 | Extra GRI topic-specific disclosures by BPER in 2020 |
| Materials | 301-1; 301-2; | – | – | – |
| Energy | 302-1; 302-3; 302-4; | – | – | – |
| Emissions | 305-1; 305-2; 305-3; 305-4; 305-5; | – | – | – |
| Effluents and waste | 306-2 | – | – | – |
| Environmental compliance | 307-1 | – | – | – |
| Employment | 401-1; 401-2; 401-3; | – | – | – |
| Training and education | 404-1; 404-2; 404-3 | – | – | – |
| Anti-corruption | 205-1; 205-3; | – | – | – |
| Diversity and equal opportunities | 405-1; 405-2 | – | – | – |
| Marketing and labelling | 417-1; 417-2; 417-3; | – | – | – |
| Customer privacy | 418-1 | – | – | – |
| Economic performance | 201-1; 201-3 | – | 201-2 | 201-2 |
| Anti-competitive behaviour | 206-1 | – | – | – |
| Products portfolio | FS-6; FS-7; FS-8 | – | – | – |
| Occupational health and safety | 403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-8; 403-9; 403-10 | – | – | – |
| Socioeconomic compliance | 419-1 | – | – | – |
| Public policy | – | – | 415-1 | 415-1 |
| Market presence | 202-1 | – | – | – |
| Local communities | 413-2, FS 14 | – | – | – |
| Procurement practices | 204-1 | – | – | – |
| Tax | – | – | 207-1; 2017-2; 2017-3 | 207-1; 2017-2; 2017-3;207-4 |
| Labour/management relations | 402-1 | – | – | – |
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