Consolidated Sustainability Statement

The adoption of the new EU directive on sustainability reporting, Corporate Sustainability Reporting Directive (CSRD) implemented in Italian law by Legislative Decree 125/2024, marked a decisive step compared to previous reporting models and allows us to appreciate in practice how the Group's commitments are integrated into corporate strategies. The Consolidated Sustainability Statement, which replaces the Consolidated Non-financial Statement, represents the first disclosure based on the new regulation and is included in the specific section of the Report on Operations of the Consolidated Report (published in the institutional website). The reporting is also structured according to specific thematic standards defined as European Sustainability Reporting Standards (ESRS), which set out the three ESG dimensions of sustainability, ensuring a common and standardized framework also in favor of comparability and quality of the information.

Until the 2023 financial year, however, and starting from the 2017 financial year, the Group's non-financial reporting was drawn up in accordance with Legislative Decree 254/2016 and prepared in consolidated form. The indicators presented in the document were identified on the basis of the indications of the standard used as a reference (GRI Standards), the obligations arising from Intesa Sanpaolo's adherence to international sustainability protocols and standards and the commitment to make the implementation path of the defined strategic ESG and climate objectives measurable.