In particular, we carried out interviews and discussions with the management of BPER Banca S.p.A. and with the employees of Banco di Sardegna S.p.A., Banca di Sassari S.p.A. and Modena Terminal S.r.l. and we carried out limited documentary verifications, in order to gather information about the processes and procedures which support the collection, aggregation, elaboration and transmittal of non-financial data and information to the department responsible for the preparation of the NFS.