Table A7.

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

PanelsPanel APanel BPanel CPanel D
Material topicsCommon GRI topic-specific disclosuresExtra GRI topic-specific disclosures by BPER in 2018Extra GRI topic-specific disclosures by BPER in 2019Extra GRI topic-specific disclosures by BPER in 2020
Materials301-1; 301-2;
Energy302-1; 302-3; 302-4;
Emissions305-1; 305-2; 305-3; 305-4; 305-5;
Effluents and waste306-2
Environmental compliance307-1
Employment401-1; 401-2; 401-3;
Training and education404-1; 404-2; 404-3
Anti-corruption205-1; 205-3;
Diversity and equal opportunities405-1; 405-2
Marketing and labelling417-1; 417-2; 417-3;
ex FS1-15; ex FS-16
Customer privacy418-1
Economic performance201-1; 201-3201-2201-2
Anti-competitive behaviour206-1
Products portfolioFS-6; FS-7; FS-8
Occupational health and safety403-1, 403-2, 403-3, 403-4, 403-5, 403-6, 403-7, 403-8; 403-9; 403-10
Socioeconomic compliance419-1
Public policy415-1415-1
Market presence202-1
Local communities413-2, FS 14
Procurement practices204-1
Tax207-1; 2017-2; 2017-3207-1; 2017-2; 2017-3;207-4
Labour/management relations402-1
Source: Created by the authors

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