Page 99 - Consolidated Non Financial Statement

Banca Ifis

| 2020 Consolidated Non-Financial Statement
Notes for the collection and calculation of energy consumption data [GRI 302-1]
Data on energy consumed all refers to the period 1 January - 31 December 2020, with the exception of energy consumed
from natural gas for heating, for which the data refers to the thermal year corresponding to the period October 2019 -
September 2020.

For 2020, the conversion factor is taken from the ABI Lab guidelines on the application of the GRI (Global Reporting
Initiative) Environmental Indicators - December 2020 version, for banks.

Notes for emissions calculation – Scope 1 and Scope 2 – [GRI 305-1] and [GRI 305-2]
The reporting scope of consumptions and the related emissions is based on the concept of control. The reference year
is 2018.

For 2020, the conversion factor is taken from the ABI Lab guidelines on the application of the GRI (Global Reporting
Initiative) Environmental Indicators - December 2020 version, for banks.

The Gases included in the calculation—and specified in the guidance—are CO2, CH4, and N2O.

The source of emission factors used to calculate emissions of CO2 equivalent, according to the “location based”
method, is the ISPRA document “Italian Greenhouse Gas Inventory 1990 – 2018 – National Inventory Report
2020”. For the GWP (Global Warming Potential), used for CH4 and N2O, the source is the report by IPCC “Climate
Change 2013: The Physical Science Basis”. The references were chosen according to the indications defined by the
ABI - Italian banking association - in the document “ABI Lab Guidelines to the application of GRI (Global Reporting
Initiative) Environmental Standards in the bank - December 2020 version”.

In order to calculate the emissions according to the “market based” method, reference was made to the certificates of
Guarantee of Origin issued by the electricity supplier that, for 2020, consisted entirely of renewable sources.

Notes for emissions calculation – Scope 3 – [GRI 305-3]
The emissions considered derive exclusively from business travel. Data on total kilometres travelled by type of vehicle
is converted into greenhouse gas emissions (expressed in CO2eq), on the basis of the emission factors and global
warming potential (GWP) indicated in the document “UK Government GHG Conversion Factors for Company Reporting
(2020)”. The Gases included in the calculation—and specified in the guidance—are CO2, CH4, and N2O.

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