operating procedures and at least environmental and social aspects (working practices, human rights, impacts on society and responsibility produced) 9 More specifi cally the presentation employed for the creation and distribution of valued added is that recommended by ABI guidelines and the scope of the report, where not otherwise specifi ed, is that of the banking group as identifi ed in the accounting policies section of the consolidated annual fi nancial report, and it is consistent with the guidelines contained in the GRI Boundary Protocol of 2005.