The selection of topics of Intesa Sanpaolo's Sustainability Report and their presentation, with the goal of making the arguments transparent and comparable, took into account the principles and the metrics defined by the Global Reporting Initiative in its most recent edition as the reference international standard. In the chapter on the analysis of materiality and the activities relating to stakeholder engagement we explain how we defined our priorities for action on the issues that may affect the decisions of our stakeholders and the development of our business. The table of GRI indicators allows the reader to assess our sustainability performance exposed according to internationally accepted criteria.

The structure of the report is arranged by material arguments and by capitals used to create value in the short, medium and long term (financial; social and relational; human; intellectual and infrastructural and natural) based on the principles of the International Integrated Reporting Framework. The purpose is to provide more comprehensive information on the process of corporate value creation capable of generating results for the business, with positive impact on the community and the stakeholders as a whole. This is achieved not only through financial resources, but also thanks to a business model that makes Intesa Sanpaolo a real economy bank and a business strategy that looks to the future.

The reporting on the activities refers to 2015, the year after which Intesa Sanpaolo chose a different governance model, transitioning from a dual system to a one-tier governance system. The chapter on corporate governance and the references to this in the Sustainability Report refer to the dual model in force in the reference year.