For example, we consider the material topics of occupational health and safety and corporate well-being, plus aspects related to detecting and managing the health risk brought about by the pandemic, for which special organisational measures were implemented (working remotely and remote support initiatives) in addition to medical assistance (checkups or provision of protection equipment), or the material topic of customer focus which, in this particular moment, has been the focus point in an analysis of the impact and in relevant responses, for ex ample with reference to the difficulties, in some cases, of user payment following the lockdown, or the continuity of the service offered to customers by developing the potential of the digital channels.