Information is assured by independent assurors (e.g., accounting or consulting firm) against recognized assurance standard (e.g., ISAE3000, AA1000AS, other national or industry-specific standard)

Applies the GRI Sustainability Reporting Guidelines or the GRI Standards

Applies elements of the International Integrated Reporting Framework

Provides information on the company’s profile and context of operation

Assign responsibility for corporate sustainability implementation to an individual or group within each business unit and subsidiary

Other established or emerging best practices

The Intesa Sanpaolo CSR management model is based on internal Departments' self-governance. The CSR Unit collaborates with a network of 70 CSR delegates appointed by the head of their own Business Unit

Communicate policies and expectations to suppliers and other relevant business partners

Implement monitoring and assurance mechanisms (e.g. audits/screenings) for compliance within the company’s sphere of influence

Other established or emerging best practices

New "Group Procurement Guidelines" and related "Implementig rules" were issued during 2013. They require that CSR criteria shoud be taken in due consideration during the sourcing process

On-going due diligence process that includes an assessment of actual and potential human rights impacts (BRE 2 + BRE 3 + ARE 2 + ARE 3)

Internal awareness-raising and training on human rights for management and employees

Operational-level grievance mechanisms for those potentially impacted by the company’s activities (BRE 4 + ARE 4)

Other established or emerging best practices

Due diligence process have been defined in specific sensitive areas such as project finance loans and transaction in the field of weapons

System to monitor the effectiveness of human rights policies and implementation with quantitative and qualitative metrics, including in the supply chain (BRE3 + ARE3)

Monitoring draws from internal and external feedback, including affected stakeholders

Other established or emerging best practices

A new monitoring process evaluates the adoption of the Code of Ethics principles into businss activity. The process has been developed based on the ISO26000 methodology

Commitment to comply with all applicable laws and respect internationally recognized human rights, wherever the company operates (e.g., the Universal Declaration of Human Rights, Guiding Principles on Human Rights) (BRE1 + ARE1)

Integrated or stand-alone statement of policy expressing commitment to respect and support human rights approved at the most senior level of the company (BRE 1 + BRE5 + ARE 1 + ARE 5)

Statement of policy stipulating human rights expectations of personnel, business partners and other parties directly linked to operations, products or services (BRE 1)

Statement of policy publicly available and communicated internally and externally to all personnel, business partners and other relevant parties (BRE 1 + BRE 5 + ARE 1 + ARE 5)

Other established or emerging best practices

The Code of Ethics explicity states Intesa Sanpaolo committment to safeguard HRs. The Code is published on the website, on the Intranet and distributed to new recruits and suppliers

System to track and measure performance based on standardized performance metrics

Dialogues with the representative organization of workers to regularly review progress made and jointly identify priorities for the future

Audits or other steps to monitor and improve the working conditions of companies in the supply chain, in line with principles of international labour standards

Outcomes of integration of the Labour principles

Other established or emerging best practices

The main monitoring mechanism is based on stakeholder engagement that regularly includes focus groups and climate survey with Trade Unions and employees. Results are published on Intesa Sanpaolo website

Reference to principles of relevant international labour standards (ILO Conventions) and other normative international instruments in company policies

Reflection on the relevance of the labour principles for the company

Written company policy to obey national labour law, respect principles of relevant international labour standards in worldwide company operations and engage in dialogue with representative organization of the workers (international, sectoral, national).

Inclusion of reference to the principles contained in the relevant international labour standards in contracts with suppliers and other relevant business partners

Specific commitments and Human Resources policies, in line with national development priorities or decent work priorities in the country of operation

Other established or emerging best practices

The Code of Etichs, states that the Bank is committed to helping safeguard HRs in accordance with the principles of Universal Declaration and recognises the principles set out in the ILO conventions.

Risk and impact assessments in the area of labour

Dialogue mechanism with trade unions to regularly discuss and review company progress in addressing labour standards

Allocation of responsibilities and accountability within the organization

Internal awareness-raising and training on the labour principles for management and employees

Grievance mechanisms, communication channels and other procedures (e.g., whistleblower mechanisms) available for workers to report concerns, make suggestions or seek advice, designed and operated in line with the representative organization of workers

Other established or emerging best practices

A continuous dialogue with the Trade Unions has been focused on the issues of employment protection, social cohesion and the development of an integrated platform of corporate welfare

System to track and measure performance based on standardized performance metrics

Leadership review of monitoring and improvement results

Process to deal with incidents

Outcomes of integration of the environmental principles

Other established or emerging best practices

The rationalization of resources and reduction of pollutant emissions are the result of the application of a Sustainable Energy Action Plan related to: fuel management, energy efficiency, innovation, green purchasing and training

Environmental risk and impact assessments

Assessments of lifecycle impact of products, ensuring environmentally sound management policies

Allocation of responsibilities and accountability within the organisation

Internal awareness-raising and training on environmental stewardship for management and employees

Grievance mechanisms, communication channels and other procedures (e.g. whistleblower mechanisms) for reporting concerns or seeking advice regarding environmental impacts

Other established or emerging best practices

A dedicated team of the CSR Unit is in charge of monitoring the environmental direct impacts of the Bank also through the adoption of an Environmental and Energy Management System cerfied UNI CEI EN ISO 50001:2011 (applied in 193 sites)

Reference to relevant international conventions and other international instruments (e.g. Rio Declaration on Environment and Development)

Reflection on the relevance of environmental stewardship for the company

Written company policy on environmental stewardship

Inclusion of minimum environmental standards in contracts with suppliers and other relevant business partners

Specific commitments and goals for specified years

Other established or emerging best practices

Our commitment to the fight against climate change is defined in an "Environmental and Energy Policy" approved by the Board of Director for the whole Intesa Sanpaolo Group

Carrying out risk assessment of potential areas of corruption (D3)

Human Resources procedures supporting the anti-corruption commitment or policy, including communication to and training for all employees (B5 + D8)

Internal checks and balances to ensure consistency with the anti-corruption commitment (B6)

Actions taken to encourage business partners to implement anti-corruption commitments (D6)

Management responsibility and accountability for implementation of the anti-corruption commitment or policy (D7)

Communications (whistleblowing) channels and follow-up mechanisms for reporting concerns or seeking advice (D9)

Internal accounting and auditing procedures related to anticorruption (D10)

Other established or emerging best practices

Specific tools for the management and prevention of the risk of corruption have long been in place: the Code of Ethics, the Internal Code of Conduct, the Organisation, Management and Control Model pursuant to Legislative Decree 231/01

Leadership review of monitoring and improvement results (D12)

Process to deal with incidents (D13)

Outcomes of integration of the anti-corruption principle

Publicly stated formal policy of zero-tolerance of corruption (D1)

Commitment to be in compliance with all relevant anti-corruption laws, including the implementation of procedures to know the law and monitor changes (B2)

Statement of support for international and regional legal frameworks, such as the UN Convention against Corruption (D2)

Detailed policies for high-risk areas of corruption (D4)

Other established or emerging best practices

The Bank's Model for the prevention of corruption was updated with a preliminary mapping of the sensitive processes with regard to the risk of the crime of active corruption among privates that envisages specific control and conduct principles

Develop relevant products and services or design business models that contribute to UN goals/issues

Other established or emerging best practices

In 2013 new remmittance services had been launched for migrant. The service is offering transparency of transactions and is targeting the removal of remittances from unconventional channels.

Pursue social investments and philanthropic contributions that tie in with the core competencies or operating context of the company as an integrated part of its sustainability strategy

Coordinate efforts with other organizations and initiatives to amplify—and not negate or unnecessarily duplicate—the efforts of other contributors

Other established or emerging best practices

The Bank in partnership with Onlus and shareholders'Foundations continued to sustain Micro finance initiatives for the prevention of usury. Moreover donations are issued through a special “Fund for charitable,social and cultural donations”

Develop and implement partnership projects with public or private organizations (UN entities, government, NGOs, or other groups) on core business, social investments and/or advocacy

Join industry peers, UN entities and/or other stakeholders in initiatives contributing to solving common challenges and dilemmas at the global and/or local levels with an emphasis on initiatives extending the company’s positive impact on its value chain

Other established or emerging best practices

Project Malawi is a humanitarian program started in 2005 developed in cooperation with international and local NGOs to fight against HIV and to support local development through microfinance initiatives

Publicly advocate the importance of action in relation to one or more UN goals/issues

Other established or emerging best practices

The letter to stakeholder of the sustainability Report , signed by the CEO and the two presidents, communicate the commitment to the development of projects in support of the principles and the broader goals pursued by the United Nations.

CEO publicly delivers explicit statements and demonstrates personal leadership on sustainability and commitment to the UN Global Compact

CEO promotes initiatives to enhance sustainability of the company’s sector and leads development of industry standards

Publicly recognize responsibility for the company’s impacts on internal and external stakeholders

Define sustainability strategies, goals and policies in consultation with key stakeholders

Consult stakeholders in dealing with implementation dilemmas and challenges and invite them to take active part in reviewing performance

Establish channels to engage with employees and other stakeholders to hear their ideas and address their concerns

Other established or emerging best practices

Stakeholder engagement on CSR issues have been integrated with the broader business activities over time. Each year we publish on the website a report on the engagement process, the results of listening and the initiatives implemented

Board of Directors (or equivalent) assumes responsibility and oversight for long-term corporate sustainability strategy and performance

Board (or committee), where permissible, approves formal reporting on corporate sustainability (Communication on Progress)

Other established or emerging best practices

The Internal Control Committee supervises also social and environmental risks. It receives regular reporting by the CSR Unit on the consistence of the Code of Ethics values into the Bank's activities.