Consolidated Non-financial Statement

The 2021 CNFS is drawn up in accordance with art. 4 of Legislative Decree 254/2016, the "Comprehensive" option of the GRI Standards (maximum level of coverage and alignment with the requirements of the GRI Standards) and the "Financial Services Sector Supplements".

Furthermore, the recommendations of the TCFD (Task Force on Climate-related Financial Disclosures) were taken into consideration, to which Intesa Sanpaolo adhered in October 2018 for the voluntary dissemination of transparent reporting on risks and opportunities related to climate change (in this regard, Intesa Sanpaolo published its first Group TCFD Report for 2020-2021 in October 2021). The indicators envisaged by the SASB (Sustainable Accounting Standards Board) were also considered.
From this year, the information useful for disclosure is displayed in accordance with the provisions of Article 8 of the Delegated Act of the EU Taxonomy Regulation (EU Reg. 852/2020) and in consideration of the commitment to adopt and implement the Stakeholder Capitalism Metrics developed from the World Economic Forum (WEF) the core indicators defined by the WEF have been reported, where applicable and relevant for the Group.

For the third year, the progress achieved by the Bank with respect to the Principles for Responsible Banking (PRB), to which Intesa Sanpaolo has adhered, was described.

The document opens with the letter to the stakeholders from the CEO and the President followed by an Executive Summary which highlights the main performance indicators, the actions taken to deal with the COVID-19 emergency (in consideration of the impact of the pandemic on our country and on the Group's performance and non-financial indicators), its positioning in international sustainability indices and rankings and the awards received.

It continues with a section dedicated to the identity and profile of the Group, which includes voluntary participation in national and international initiatives, partnerships and strategies for the United Nations Sustainable Development Goals.
A fourth section describes the Governance and the approach to risk management, followed by another section that deepens the relevant issues for both the stakeholders and the Bank represented in the materiality matrix. For each relevant theme are described the projects, indicators, actions, results obtained and the objectives set out in the 2018-2021 Business Plan that has just ended. In a dedicated section, on the other hand, the objectives of the new 2022-2025 Business Plan are indicated.

A section is dedicated to GRI Standards indicators that fulfill the disclosure obligations deriving from Intesa Sanpaolo's adherence to international sustainability protocols and standards and its commitment to measure the implementation of strategic ESG and climate objectives. From this year the section also includes the Disclosure on the EU Taxonomy.

The document ends with the sections dedicated to the reporting required by the Principles for Responsible Banking, the index of the SASB indicators and the Stakeholder Capitalism - WEF metrics and the report of the auditing firm.

All corporate structures contribute to the drafting of the contents of the 2021 Consolidated Non-financial Statement and to dialogue activities with stakeholders through the Sustainability Managers, identified for each Division / Governance Area, as well as operational contacts identified in the various Group structures.

This document was finalized taking into account the needs of blind people to be read and navigated through assistive technologies and based on the accessibility rules certified by the LIA Foundation (Accessible Italian Books).