Page 102 - Consolidated Non Financial Statement

Banca Ifis

| 2020 Consolidated Non-Financial Statement
Reporting method

[GRI 102-54]
The Non-Financial Statement has been prepared in accordance with the “Global Reporting Initiative Sustainability
Reporting Standards” (hereinafter referred to as GRI Standards), issued in 2016 by the Global Reporting Initiative. This
report has been prepared in accordance with GRI Standards: Core option.

Specifically, for each material topic, the policies implemented and the due diligence processes were described based
on Italian Legislative Decree no. 254/2016 and the “Disclosure on Management Approach” requirements in the GRI
Standards, while performance indicators were selected from among those proposed by the GRI based on their relevance
and representativeness relative to the Group's situation and businesses.

Consistently with that reported in the methodological background, the data relating to employees continues to exclude
the 31 employees of Farbanca S.p.A., with the exception of GRI 102-7 disclosure, as specified in the related note. The
30 employees abroad (making for 1,7% of the total) have always been included in the data, with the exception of GRI
102-41, 403-8 and 403-9 disclosures, as declared in the related notes at the foot of the page.

[GRI 102-55]
GRI content index
The following table lists the GRI Standards selected for the purposes of the Non-Financial Statement, including the “GRI
G4 Financial Services Sector Disclosure”. In all cases, the Global Reporting Initiative (GRI) disclosures refer to the
standards issued in 2016, with the exception of the disclosures:

• GRI 403, for which reference is made to the 2018 version;
• from the specific supplement for the financial industry, whose standards were published in 2013.

Material GRI Standards referred to in the
Chapters Page number/Notes Omissions
Topic 2020 Non-Financial Statement
Organisational profile
102-1 Name of the organisation Page III
Activities, brands, products,
102-2 Pages 3, 5, 7
and services
102-3 Location of headquarters Page III
102-4 Location of operations Page 100
102-5 Ownership and legal form Page III
102-6 Markets served Pages 3, 5, 7
102-7 Scale of the organisation Pages 2, 12
Information on employees
102-8 Page 79
and other workers
General information
102-9 Supply chain Page 17
Significant changes to the
102-10 organisation and its supply Page 4
chain
Precautionary principle or
102-11 Page 14
approach
102-12 External initiatives Pages 24, 83
The Group is a member of the
following industry associations:
• ASSIFACT: Italian factoring
102-13 Adhesion to Associations association;
• Assonime: Association of
Italian corporations;

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