102-42 Identifying and selecting stakeholders 2020 Corporate Responsibility Report, p. 13 102-43 Approach to stakeholder engagement 2020 Corporate Responsibility Report, p. 13 102-44 Key topics and concerns raised 2020 Corporate Responsibility Report, p. 13 Reporting Practice 102-45 Entities included in the consolidated financial statements 2020 10-K, Exhibit 21.1 102-46 Defining report content and topic boundaries 2020 Corporate Responsibility Report, p. 12 102-47 List of material topics 2020 Corporate Responsibility Report, p. 12 102-48 Restatements of information None. 102-49 Changes in reporting This is Citizens' first report aligned with the Global Reporting Initiative and SASB standards.